Vanuatu
Vanuatu - 1.3 Customs Information
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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 

Yes, 17 NOV 09 

Annex J-5 Revised Kyoto Convention 

Yes, 17 JUL 01 

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) 

The National Disaster Management Office (NDMO) is authorised under legislation to provide tax exemptions on behalf of Customs for emergency relief supplies in an emergency response situation. A Manifest, Bill of Lading and written information on the importing NGO (TOR, registered approval to operate in country) and beneficiaries must be provided to the Director NDMO during emergency and early recovery. Evidence that the intended beneficiaries are in disaster declared areas must be provided. 

Other comments 

The Vanuatu Department of Customs and Inland Revenue is also part of the World Trade Organisation (WTO) and Oceania Customs Organisations (OCO). 

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.).] 

The Department of Customs and Inland Revenue (DCIR) is part of the Vanuatu public service and reports through the Ministry of Finance and Economic Management to the Public Service Commission. The Department has over 150 employees and its organisational structure is given below. 

image-20231024104854-1

The DCIR’s work is governed by several legislations including the Import Duties (Consolidation) Act [CAP 91], Customs Act no.7 of 2013, Customs Valuation Act no.8 of 1999, Excise Tax Act no.24 of 2002, Export Duties Act (Cap 31) and the Tax Administration Act no.37 of 2018. Under Part 3 of Schedule 1 of the Import Duties Act [CAP 91], the Director of NDMO is the designated authority to approve any person or organisation who wishes to import goods into Vanuatu. 

The goods must be: 

  • for disaster relief; 

  • funded by foreign states or international organisations; and 

  • intended for free distribution in disaster declared areas. 

In April 2023, the Automated System for Relief Emergency Consignments (ASYREC) was launched by the DCIR in partnership with NDMO and the Australia Governance for Growth Programme. Once operational, ASYREC will be automatically activated when Vanuatu makes a request for international assistance or accepts an offer of international assistance. ASYREC will expedite the movement of humanitarian relief items into the communities. 

 

Organizational Requirements to obtain Duty Free Status 

United Nations Agencies 

  

Code No. 

Person or Bodies 

Goods Eligible for Duty Concession 

Import Duty 

Import VAT 

Conditions 

Certificate to be signed by 

290 

A person or organisation 

Goods imported by or on behalf of the Government of Vanuatu or non-government groups or organisations 

Free 

Free 

The goods are for disaster relief, funded by foreign states or international organisations and intended for free distribution for use in declared disaster areas 

The Director responsible for disaster management 

 

 

Non-Governmental Organizations 

 Refer to information in table above. Other goods eligible for concession are available here

 

Exemption Certificate Application Procedure:  

Duties and Taxes Exemption Application Procedure 

Generalities (include a list of necessary documentation) 

For an agency to apply for duties and taxes exemptions (during non-emergency response time), the agency must write a letter to the Principal Officer of the Customs Authority explaining why the agency is in Vanuatu, its objectives and the timeframe for its activities in Vanuatu. 

 

In addition, the agency requesting the permanent exemption, must be registered in Vanuatu with the Vanuatu Financial Service Commission as a charitable organisation. The registration process must be done once the exemption is ‘granted’ but before it is ‘released’. The agency representative must physically go to the Customs Office, collect the granted exemption and meet the Principal Officer who will allocate the agency with a registration number. 

 

Process to be followed (step by step or flowchart) 

During non-emergency response time, tax free exemption certificates must be applied for through the DCIR

 

During emergency response and early recovery phases, the NDMO can issue tax free exemption certificates for disaster-declared affected areas. 

 

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 

  • Import Permit 

  • 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 

Additional Notes: 

  • During an emergency, a Tax Exemption letter from the NDMO must also be submitted. 

  • Medicines must be on the Vanuatu list of approved medicines to be accepted, and well within the expiry date. Any medications donated that are expired, or not on the approved list, will be destroyed. 

 

Customs Clearance 

General Information  

Customs Information 

Document Requirements  

The documents (as given in the table below) must be provided to Customs for clearance upon arrival. 

Embargoes 

None 

Prohibited Items 

  • Absinthe; 

  • Beef in any form originating from Europe; 

  • Copra; 

  • Any obscene material as described in the Obscenity Act [CAP 73]; 

  • Any offensive weapon as defined in the Restriction of Offensive Weapons Act [CAP 54] 1969; 

  • Any ozone-depleting substances and synthetic greenhouse gases as set out in the Ozone Layer Protection Act No.27 of 2010; and 

  • Wine with a false description and presentation. 

General Restrictions 

  • Ammunitions; 

  • Animals and biological products; 

  • Dangerous drugs as described in the Dangerous Drugs Act [CAP 12]; 

  • Devices and nets designed for trapping birds; 

  • Explosives; 

  • Fauna and flora (without import permit); 

  • Firearms; 

  • Food which is considered: 

  • Injurious to health; 

  • Unfit for human consumption; and 

  • Unclean, putrid, decayed or diseased; 

  • Obscene materials as described in the Obscenity Act [CAP 73]; and 

  • Pure alcohol or crude spirit of a strength not less than 68% which can be used for making or distilling spirituous liquids. 

 

Customs Clearance Document Requirements 

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). Phytosanitary certificate needs for animal-based foods e.g. milk powder 

 

 

 

 

 

Other Documents 

Import Permit 

 

 

 

 

 

Additional Notes: 

  • During an emergency, a Tax Exemption letter from the NDMO must also be submitted. 

  • Medicines must be on the Vanuatu list of approved medicines to be accepted, and well within the expiry date. Any medications donated that are expired, or not on the approved list, will be destroyed. 

 

 

Transit Regime 

There is no transit regime within the Customs Act 2013. 

Challenges 

  • Notification of arrival of relief items – As per Customs Act, the notification time to Customs for items coming by sea is 3 days before arrival and by air is 3 hours before arrival. During emergency response times, these timeframes are usually ignored with some notifications being sent to Customs 30 minutes before a plane lands. 

  • Unknown goods – Sometimes relief items are sent to Vanuatu without informing NDMO beforehand. These items will not be cleared by Customs which will lead to storage issues. In most cases, Customs will seize the items and dispose of it through appropriate means. 

  • Documentation – Some donated relief items arrive in Vanuatu with no or incomplete documentation. This prolongs the clearance process and the ASYCUDA system will not accept incomplete registrations. 

 

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