Kiribati Customs Information
The Customs head office is in the port town of Betio. They have staff based at Bonriki and Cassidy international airports in addition to the ports of Betio and English Harbour (Ronton). They will operate 24/7 as and if required.
Port customs clearance can be facilitated prior to arrival, otherwise clearance at port can generally be achieved day of arrival. The goal of Customs is to be operating in the ASYCUDA system and to become a WCO member in 2018.
Customs Legislation
See website for copies of the legislation http://www.vertic.org/media/National%20Legislation/Kiribati/KI_Customs_Act.pdf
Duties and Tax Exemption
For contact information regarding government custom authorities, please follow the link below: 4.1 Government Contact List
Emergency Response:
[Note: This section contains information which is related and applicable to 'crisis' times. These instruments can be applied when an emergency is officially declared by the Government. When this occurs, there is usually a streamlined process to import goods duty and tax free.]
In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones:
|
Agreements / Conventions Description |
Ratified by Country? (Yes / No) |
|---|---|
|
WCO (World Customs Organization) member |
No |
|
Annex J-5 Revised Kyoto Convention |
No |
|
OCHA Model Agreement |
No |
|
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
No |
|
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
No |
Exemption Regular Regime (Non-Emergency Response):
[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]
Under the Value Added Tax Act 2013 Import duties have been phased out in favour of a general VAT.
Duty is waived for Aid donors or similar agreements under signature of MFED.
Exemptions from VAT can be obtained for humanitarian and aid goods by applying to the Controller Of Customs with a letter stating the nature and purpose of such goods. This request will generally be facilitated within a day or days.
All NGO humanitarian agencies are able to operate in the country and apply for tax free importation of aid goods
|
Organisational Requirements to obtain Duty Free Status |
|---|
|
United Nations Agencies |
|
During non-emergency response times, tax-free exemption certificates must be applied for through Customs and Inland Revenue by letter, stating the nature and purpose of goods to be imported. |
|
Non-Governmental Organisations |
|
During non-emergency response times, tax-free exemption certificates must be applied for through Customs and Inland Revenue by letter, stating the nature and purpose of goods to be imported |
Exemption Certificate Application Procedure:
|
Duties and Taxes Exemption Application Procedure |
|---|
|
Generalities (include a list of necessary documentation) |
|
During non-emergency response times, tax-free exemption certificates must be applied for through Customs and Inland Revenue by letter, stating the nature and purpose of goods to be imported. Documentation required is listed in the table below. |
|
Process to be followed (step by step or flowchart) |
|
Pre-shipment application is required to be sent in advance to: Comptroller of Customs, Kiribati Customs Service, P.O. BOX 503, BETIO TURAWA, KIRIBATI. Monetary Valuation - Customs require monetary valuation for the shipment on an individual item basis, in Australian currency. Restrictions - Fumigation and expiry date for food are required. |
Response times for applications are generally within 2 -3 days.
Exemption Certificate Document Requirements
|
Duties and Taxes Exemption Certificate Document Requirements (by commodity) |
||||||
|---|---|---|---|---|---|---|
|
|
Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicle & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
|
Invoice |
Yes , manifest/invoice required |
Yes manifest/invoice required |
Yes manifest/invoice required |
Yes manifest/invoice required |
Yes manifest/invoice required |
Yes manifest/invoice required |
|
AWB/BL/Other Transport Documents |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
|
Donation/Non-Commercial Certificates |
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
|
Packing Lists |
No |
No |
No |
No |
No |
No |
|
Other Documents |
Information on NGO and beneficiaries |
Information on NGO and beneficiaries |
Information on NGO and beneficiaries |
Information on NGO and beneficiaries |
Information on NGO and beneficiaries |
Information on NGO and beneficiaries |
Customs Clearance
General Information
|
Customs Information |
|
|---|---|
|
Document Requirements |
Documents must be provided to Customs for clearance on arrival as per the table below. |
|
Embargoes |
None |
|
Prohibited Items |
Firearms or Imitation firearms Stamp Coin and currency counterfeit Indecent articles Prepared opium or dangerous drugs
Food which is considered: i. injurious to health; ii. unfit for human consumption; iii. unclean, putrid, decayed or diseased.
Infected cattle, sheep etc. Matches containing white or yellow phosphorus. All goods of foreign manufacture bearing any name or trade mark being or purporting to be the name or trade mark of any manufacturer, dealer or trader in Kiribati Armorial bearings Flick knives, gravity knives and knuckle dusters Gaming machines Goods, the importation of which is prohibited by any other law in force in Kiribati. |
Customs Clearance Document Requirements
Requirements are the same for UN and NGOs
1 copy of documents required
|
Customs Clearance Document Requirements (by commodity) |
|||||||
|---|---|---|---|---|---|---|---|
|
|
Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicles & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
|
|
D&T Exemption Certificate |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
|
|
Invoice |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
|
|
AWB/BL/Other Transport Documents |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
|
|
Donation/Non-Commercial Certificates |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
|
|
Packing Lists |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
Yes, Original |
|
|
Phytosanitary Certificate |
Yes, Original (for relevant plant based foods) Sanitary certificate needed for animal based foods eg milk powder |
No
|
No
|
No |
No |
No |
|
|
Other Documents |
|
|
|
|
|
|
|
|
Additional Notes - Medicines must be on the Kiribati approved medicines list to be accepted, and well within expiry date. Any medicines donated that are expired, or not on the approved list, will be destroyed. |
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Transit Regime
There is no official transit regime for goods in Kiribati. It is not practically a transit country for any other destinations given its geographic location.
