Duties and Tax Exemption
For contact information regarding government custom authorities, please follow the link below:
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) |
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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.
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:
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for disaster relief;
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funded by foreign states or international organisations; and
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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 |
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United Nations Agencies |
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Non-Governmental Organizations |
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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.
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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) |
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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 |
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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:
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Customs Clearance
General Information
Customs Information |
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Document Requirements |
The documents (as given in the table below) must be provided to Customs for clearance upon arrival. |
Embargoes |
None |
Prohibited Items |
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General Restrictions |
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Customs Clearance Document Requirements
Customs Clearance Document Requirements (by commodity) |
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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 |
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Other Documents |
Import Permit |
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Additional Notes:
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Transit Regime
There is no transit regime within the Customs Act 2013.
Challenges
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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.
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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.
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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.