Vanuatu
Vanuatu Customs Contacts
Website: https://customsinlandrevenue.gov.vu/index.php/en/
Address: Constitution Building, Lini Highway, PMB 9012, Port Vila, VANUATU
Phone: (+678) 24544
Fax: (+678) 22597
Vanuatu is a island country situated in the South Pacific Ocean. The archipelago's nearest neighbours are northern Australia, New Caledonia, New Guinea, the Solomon Islands and Fiji. Vanuatu is a member of the African, Caribbean, and Pacific Group of States (ACP), World Trade Organization (observer), International Trade Union Confederation (ITUC) and other international organizations.
Tariffs
Vanuatu is in the process of implementing the World Trade Organization (WTO) Customs Valuation Agreement so prospective importers/exporters should check with the Vanuatu Department of Customs, Inland Revenue and VAT for the latest information prior to dispatching goods to Vanuatu.
Most duties are ad valorem, assessed on the Cost, Insurance and Freight (CIF) value (Incoterms 1990) and range from zero to 200%, but in general are about 15-20%. Luxury goods have higher rates. Specific duties are expressed in Vatu per net metric measurement.
Certain goods may be exempt from customs import duties and Value Added Tax (VAT). These include goods for:
- specific end-use
- sale to and exported by tourists
- ships' stores (including fuels)
- processing and re-exportation
- agriculture development projects
- investment projects and goods considered beneficial for the economic development of Vanuatu
- on behalf of or by the Government, international convention or agreement is usually duty and VAT exempt
There is currently a 10% tariff surcharge on all imports, but the Government of Vanuatu has committed to removing this on accession to the WTO.
Non-tariff barriers
Under the Animal Importation and the Plant Protection Acts, listed items posing a negligible risk may be imported without a permit. Imports of other items coming under the Acts require a permit, issued once the safety of the product has been determined.
Packing, marking and labelling
Processed products must be commercially packed and labelled with country of origin indicated.
Special certificates
Certain items require a fumigation certificate e.g. second-hand clothing and copra sacks.
Documentary requirements
Fax signatures are not permitted. It is essential that documents for clearing the goods through customs be dispatched in time. Delays can be minimised by:
- Posting a copy of the invoice directly to the customer, together with the name of ship and intended date of departure (enabling the customer to carry out customs formalities with a bank guarantee in lieu of the bill of lading).
- Cabling or telexing advice of shipment with name of ship, goods dispatched and Free on Board (FOB) (Incoterms 1990) value.
The following documents are required:
Commercial invoice
An original invoice, plus one copy is required and must include:
- a description of the goods
- quantities and dimensions
- net and gross weight
- the country of origin
- the CIF value (Incoterms 1990) or if not available, the value ex-warehouse
- a signature of a responsible member of the exporting firm
Bill of lading
No special requirements. 'To Order' bills acceptable.
Public health requirements
Animal products require import permits from the Ministry of Agriculture, Quarantine, Forestry and Fisheries. Produce, such as fruit and vegetables, needs a phytosanitary certificate and accompanying statement. Exporters should seek the advice of Vanuatu's Quarantine and Inspection Service.
Sources:
https://customsinlandrevenue.gov.vu/index.php/en/travellers/prohibited-imports
https://customsinlandrevenue.gov.vu/index.php/en/corporate/7-cargo-clearance
https://customsinlandrevenue.gov.vu/index.php/en/customs/border-control/customs_charges
