Tuvalu
 1.3 Tuvalu Customs Information

Disaster relief is the direct responsibility of the National Disaster Committee with formal requests put through the Ministry of Finance and Economics for exemptions of customs duties. The Ministry then advises Customs that these items will require exemptions from tariffs. There are no formalised arrangements for customs clearance for relief items. 

Tuvalu Red Cross has a Memorandum of Understanding with the Customs Office for exemption of tariffs fees for all relief items. 

Tuvalu Customs had ratified the Revised Kyoto Convention and under this arrangement Customs will provide special treatment and full exemption for all consignments for disaster relief.     

For full details on CUSTOMS REVENUE AND BORDER PROTECTION ACT 2014 please use the following link: https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/2014/2014-0015/CustomsRevenueandBorderProtectionAct2014_1.pdf 

Duties and Tax Exemption 

For contact information regarding government custom authorities, please follow the link below:  

4.1 Tuvalu Government Contact List

Emergency Response: 

The following table states 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 13/5/2019 

Annex J-5 Revised Kyoto Convention 

Yes.13/5/2019 

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 integr

ation) 

Pacific Islands Trade Agreement 

Follow this link to a full list of Tuvalu’s treaties: https://en.wikipedia.org/wiki/Category:Treaties_of_Tuvalu  

Exemption Regular Regime (Non-Emergency Response):  

 All applications for exemptions should be made to Tuvalu Revenue & Customs Department Commissioner of Revenue & Customs email: steisini@gov.tv / trcd@gov.tv 

Organizational Requirements to obtain Duty Free Status 

United Nations Agencies 

 Regional organization 

Non Governmental Organizations 

 Private and individual donation 

Exemption Certificate Application Procedure:  

Duties and Taxes Exemption Application Procedure 

Generalities (include a list of necessary documentation) 

1.certifiied invoice 

2.Bills of Lading\Airway Bills 

3.Letter from donor partner/individual 

Process to be followed (step by step or flowchart) 

 


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 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

AWB/BL/Other Transport Documents 

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

Donation/Non-Commercial Certificates 

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

Packing Lists 

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

 

Yes 

original 

1 copy 

 

  

Other Documents 

Nil 

Nil  

Permit 

Cancellation 

Certificate for 2nd hand cars 

Nil 

Nil 

Customs Clearance 

General Information  

Customs Information 

Document Requirements  

Temporary import needed to clear on im6 without deposit 

Embargoes 

None 

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 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Invoice 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

AWB/BL/Other Transport Documents 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Donation/Non-Commercial Certificates 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Packing Lists 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

Phytosanitary Certificate 

Yes 

Original 

1 copy 

applies to both UN and NGO 

 

If requested 

If requested 

If requested 

If requested 

If requested 

Other Documents 

Freight Breakdown 

Freight Breakdown 

Freight Breakdown 

Freight Breakdown 

Freight Breakdown 

Freight Breakdown 

Additional Notes 

Tuvalu does not accept proforma invoice, need to provide cost, insurance & freight (CIF) 

Transit Regime 

N/A. Tuvalu is not a transit destination. No transit regime 



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