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Business Licence Act [Cap 173]

Commencement: 1 January 1984

LAWS OF THE REPUBLIC OF VANUATU
REVISED EDITION 1988

CHAPTER 173

BUSINESS LICENCE

Act 25 of 1983
Act 25 of 1984
Act 36 of 1984
Act 4 of 1985
Act 29 of 1985
Act 28 of 1986

ARRANGEMENT OF SECTIONS


SECTION

1. Interpretation
2. Business licences
3. Licensing authority
4. Application for licences
5. Issue of licence
6. Minister to approve or refuse applications in certain cases
7. Economic control
8. Localisation of businesses
9. Licence to be displayed
10. Licences lost or destroyed
11. Power of search
12. Confidentiality of information
13. Fees
14. General provisions
15. Revenue from fees
16. Reduction of fees
17. Abatement of fees
18. Penalties
19. Cancellation of licence
20. Rules

SCHEDULE 1-Rates of business licence fees
SCHEDULE 2-Exemptions from licences
SCHEDULE 3-Abatement of fees

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BUSINESS LICENCE


To provide for the licensing of businesses and for matters connected therewith.

INTERPRETATION

1. In this Act unless the context otherwise requires-

"business" means any lawful occupation (other than occupations specified in Schedule 2) carried on for a profit:

Provided that a person shall not be deemed to carry on a business in respect of which his sole gain is byway of salary or wages or salary or wages plus commission;

"Minister" means the Minister responsible for finance;

"person" includes any company or association or body of persons corporate or unincorporate;

"premises" includes buildings, ships, vehicles or other places where a business is carried on, together with any place which constitutes a necessary annex to the principal place of business;

"proprietor" means the owner of a business or any natural person or corporation carrying on a business within Vanuatu on his or its own account, in association with others or on behalf of a person outside Vanuatu.


BUSINESS LICENCES

2. (1) Subject to the exemptions contained in Schedule 2, no person shall carry on a business without a licence issued under this Act.

(2) Any person (other than a person exempted under Schedule 2) who carries on a business without a licence shall be guilty of an offence.

Penalty: a fine not exceeding VT500,000 or imprisonment not exceeding 1 year or both.

(3) Where a person is charged under this section with carrying on any business without a licence, the burden of proving that a licence was issued to him in respect of the current year shall be on that person.

LICENSING AUTHORITY

3. There shall for the purposes of this Act be the following licensing authorities-

(a) in respect of a municipality, the Minister;

(b) in respect of all other areas of Vanuatu, local government councils.


APPLICATION FOR LICENCES

4. (1) Every application for the issue or renewal of a licence under this Act shall be made to the licensing authority in such form as may be prescribed by the Minister.

(2) Any person who, without reasonable cause for believing it to be true, makes, or is privy to the making of, any false statement in any application made under this section shall be guilty of an offence.

Penalty: a fine not exceeding VT100,000 or imprisonment not exceeding 3 months or both.

ISSUE OF LICENCE

5. (1) The issue or renewal of a licence under this Act shall be subject to such conditions and shall be in such form, as may be prescribed by the Minister and shall not be transferable.

(2) Subject to subsection (3) a licence shall expire on the last day of December of the year of issue and may be renewed.

(3) A renewal of a licence shall be for a period of 1 year or for such shorter period as the Minister may, by notification in the Gazette, determine in respect of any particular business activity.

MINISTER TO APPROVE OR REFUSE APPLICATIONS IN CERTAIN CASES

6. (1) Where an application is made to a local government council for the issue or renewal of a licence to which this section applies, the local government council shall refer such application to the Minister and shall grant or refuse the application as directed by the Minister.

(2) This section applies to licences in respect of businesses in any of the following classes and categories as specified in Schedule 1 to this Act-

A1 A2 B1 to B 17 inclusive D8
E1 E9 E11 F1 to 7 inclusive F11
G1 G5 G18


ECONOMIC CONTROL

7. For the purposes of controlling economic development in Vanuatu the Minister may by Order prohibit the issue or the renewal of licences in respect of specified business activities in Vanuatu as a whole or in specified areas thereof.

LOCALISATION OF BUSINESSES

8. (1) The Minister may by Order declare certain categories of business activity to be closed to non-citizens either throughout the whole of Vanuatu or in specified areas thereof. Following the making of such an Order no licences shall be issued or renewed to non-citizens for such activities in respect of the areas specified in the Order.

(2) For the purposes of this section "non-citizen" includes a partnership with a non-citizen partner and any association of persons corporate or unincorporate owned or controlled by non-citizens.

LICENCE TO BE DISPLAYED

9. (1) Every licence shall be displayed and kept displayed in a prominent place by the licence holder on the premises to which it relates and shall be made available at any hour at which such premises are normally open for business for inspection by any person authorised under this Act to demand its production.

(2) Every licensing authority or person authorised in writing in that behalf by any licensing authority, and every police officer is authorised to demand the production of any licence issued under this Act.

(3) A licence holder or other person having custody of a licence who, without reasonable excuse, fails to produce such licence upon lawful demand being made to him in that behalf shall be guilty of an offence.

Penalty: a fine not exceeding VT10,000.

LICENCES LOST OR DESTROYED

10. Where it is shown to the satisfaction of the licensing authority by which a licence was issued that such licence has been lost or destroyed, it shall, upon payment of the prescribed fee issue a duplicate of such licence to the licence holder.

POWER OF SEARCH

11. A person authorised in writing in that behalf by any licensing authority and by the Public Prosecutor may without warrant enter and search premises during normal business hours for the purposes of ascertaining the category of the business or asses sing the licence fee and the identity of the proprietor thereof. The proprietor shall make available for inspection on demand by any such person books, documents, or records relating to the business and copies thereof or extracts therefrom may be made. So, however, that the provisions of this section shall not derogate from any privilege or immunity arising with respect to such premises, proprietor, books, documents or records under the provisions of any law applicable thereto within Vanuatu.

CONFIDENTIALITY OF INFORMATION

12. Information relating to the business of any person obtained under section 11 shall be treated as strictly confidential and shall not be disclosed save for the purposes of any prosecution with respect to the business.

FEES

13. (1) Subject to the exemptions provided in Schedule 2, there shall be payable upon the issue of a licence under this Act an annual fee in respect thereof as prescribed in Schedule 1.

(2) The fee shall be due on the first day of the month in which the business is first commenced and on the first day of January thereafter. The fee together with the increase provided for in subsection (4) shall be recoverable by the licensing authority as a civil debt.

(3) The fee shall be paid within 1 month from the date when the fee is due.

(4) If the fee has not been paid in full within the time limit provided in subsection (3), that part of the fee remaining unpaid shall be increased by 10 per cent for each month or part thereof during which the fee remains unpaid.

(5) The Collector may, with the approval of the Minister, remit in whole or in part the increase imposed under subsection (4) where-

(a) the business becomes insolvent;

(b) the business becomes subject to unforeseen adverse trading conditions affecting its financial capability;

(c) an inadvertent error or omission is made in good faith in the completion of a business licence application form or in the calculation of the fee; or

(d) undue financial hardship would be caused by the imposition of such an increase.


GENERAL PROVISIONS

14. (1) A licence shall be required in respect of each and every premises at which a business is carried on other than premises used for storage or other purposes which are incidental to the carrying on of the business:

Provided that one licence shall suffice for premises which are immediately adjacent and intercommunicating.

(2) Where a person carries on more than one business or category of business in the same premises, he shall take out a licence in respect of each business or category of business:

Provided that where by virtue of the foregoing provision of this subsection a person is liable to pay more than one licence fee he shall pay the fee prescribed in Schedule 1 for the licence attracting the highest fee applicable thereunder and shall pay two thirds of the fee prescribed for each other licence which lesser fee shall be rounded up to the nearest VT1,000:

And provided further that in any case where a person is liable to pay more than one licence fee as aforesaid and where any business is of such minor extent that it is only incidental to another business or a necessary adjunct thereto, such person shall be exempted from the obligation to take but a licence or pay any fee therefor.

(3) Where two or more persons are carrying on a business independently of each other at the same premises a licence shall be taken out in respect of each business.

(4) Where a licence is taken out for a newly formed business for part of a year only the fee payable shall be proportionate to the period covered by the licence and for the purpose of the assessment of that proportion any part of a month shall count as a whole month.

(5) Where during the course of the year the nature or extent of a business changes for whatever reason thereby rendering the licence holder liable to the payment of a different licence fee he shall forthwith so inform the licensing authority and shall pay or receive such adjustment of fee as may be appropriate.

(6) A licence may be surrendered to the licensing authority at any time and thereupon the licence holder shall be entitled to a proportionate refund of the licence fee commencing from the first day of the month next following.

REVENUE FROM FEES

15. (1) All fees collected by the local government council under this Act shall become part of the recurrent revenue of such council.

(2) All fees collected by the Minister under this Act shall be paid into the central Government's Revenue Fund.

REDUCTION OF FEES

16. The licensing authority may reduce the fee in respect of-

(a) part time businesses; or

(b) newly formed businesses:


Provided that no reduction shall be in excess of 50 per cent of the fee and provided further that no such reduction shall be granted to newly formed businesses for more than 3 consecutive years, in respect of any one licence holder.

ABATEMENT OF FEES

17. A local government council, having regard to the probable level of turnover of any business within the area of its jurisdiction being a business of any of the categories specified in Schedule 3 and in order to avoid hardship, may, at its discretion, abate the licence fee payable in respect of that business by such amount not exceeding 80 per cent of the fee, as it may think fit.

PENALTIES

18. (1) Any person who fails to pay a requisite licence fee including any increase imposed in accordance with section 13(4) within a period of 6 months from the date when the fee is due shall be guilty of an offence and liable on conviction to a fine not exceeding VT500,000.

(2) Any person who fails to comply with any condition imposed in accordance with section 5 shall be guilty of an offence and liable on conviction to a fine not exceeding VT50,000.

(3) Any person who obstructs the proper exercise of the powers of an authorised person under section 11 shall be guilty of an offence and liable on conviction to a fine not exceeding VT50,000 or to imprisonment not exceeding 3 months or to both.

(4) Any person who knowingly makes a false declaration for the purposes of evading or attempting to evade all or any part of the licence fee payable under this Act shall be guilty of an offence and liable on conviction to a fine not exceeding VT500,000 or to imprisonment not exceeding 1 year or to both.

(5) Where any offence under subsections (1), (2) and (4) of this section has been committed by a corporate body every person who at the time of the commission of the offence was a director, general manager, secretary or other senior officer of that body corporate or acting or purporting to act in any. such capacity shall be guilty of the offence unless he proves that the offence was committed without his consent or knowledge and that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions in such capacity and in all the circumstances.

CANCELLATION OF LICENCE

19. Where a licence holder is convicted of any offence under this Act or any law providing for the payment of a tax or customs or excise duty, the Minister may cancel his licence, and no refund of fees shall be payable.

RULES

20. The Minister may make rules and may prescribe anything which is necessary or convenient to be prescribed for the carrying out or giving effect to this Act.

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SCHEDULE 1

(section 13)

RATES OF BUSINESS LICENCE FEES


Classes and Categories of Business
Annual Fee (Vatu)
Remarks

CLASS A: MINING AND QUARRYING


Category A1. Mining for minerals

Classes and Categories of Business
Annual Fee
(Vatu)

Employing permanently:

(a)
less than 6 employees
82,500
(b)
6 to 10 employees
123,750
(c)
11 to 15 employees
165,000
(d)
16 to 49 employees
206,250
(e)
50 employees or more
275,000


Generally
Class A licence includes the importing of materials required in mining or quarrying business operations.

Remarks
A1. Includes the extraction, dressing, smelting, crushing, etc. and the benefication in any way of any mineral or mineral ore other than stone, gravel, clay or sand.

Category A2. Quarrying and other mining

Employing permanently:

(a)
less than 6 employees
82,500
(b)
6 to 10 employees
123,750
(c)
11 to 15 employees
165,000
(d)
16 to 49 employees
206,250
(e)
50 employees or more
275,000


Remarks
A2. Includes the extraction, dressing, crushing or otherwise treating to render marketable stone, gravel, clay or sand.

CLASS B: MANUFACTURING INDUSTRIES AND TRADE


Category B1. Abattoirs, meat packing

Employing permanently:

(a)
less than 6 employees
82,500
(b)
6 to 10 employees
123,750
(c)
11 to 15 employees
165,000
(d)
16 to 49 employees
206,250
(e)
50 employees or more
275,000

Category B2. Canneries
Employing permanently:

(a)
Less than 6 employees
82,500
(b)
6 to 10 employees
123,750
(c)
11 to 15 employees
165,000
(d)
16 to 49 employees
206,250


Class B-Generally
(i) Manufacturing means any process which transforms inorganic or organic substances into new products.

(ii) Covers the importing of materials and supplies required in the manufacturing processes.

(iii) Does not include imports for re-sale (either wholesale or retail) without transformation or adaptation and not subjected to manufacturing or repairing process.

(iv) Permits the sale (retail) without D3 licence through one outlet only, but only where such retail sales are ancillary to the manufacturing business or trade.

Remarks
B1. Includes slaughtering, dressing or packing animals and poultry for meat, the processing, curing, smoking, salting, picking and packing in airtight containers or deep-freezing of meat products including the manufacture of meat soups, the manufacture of lard and other edible animal fats.

B2. Includes canning and bottling (in airtight containers) of fruit and vegetables, the preservation by dehydration or quick freezing of fruits and vegetables, the manufacture of dried fruits and vegetables, preserves, jams, jellies, pickles and sauces and canned soups (other than meat soups), and canning, preserving, processing of fish, fish products and crustaceans. (Meat canneries fall within category B1.)

Classes and Categories of Business
Annual Fee
(Vatu)

Category B3. Oil mills
Employing permanently:

(a) less than 6 employees
82,500
(b) 6 to 10 employees
123,750
(c) 11 to 15 employees
165,000
(d) 16 to 49 employees
206,250
(e) 50 employees or more
275,000


Remarks
B3. Includes the extraction or production of all vegetable, nut, fish oil and the production of residual meals and cake; the rendering of, refining and hydrogenation of oils and fats (other than those derived from animals).

Category B4. Bakeries and confectioneries

Employing permanently:
(a)
less than 4 employees
30,000
(b)
4 to 6 employees
60,000
(c)
6 to 10 employees
123,750
(d)
11 to 15 employees
165,000
(e)
16 to 49 employees
206,250
(f)
50 employees or more
275,000


B4. (i) The manufacture of bread, cakes, pastries and similar perishable bakers' wares; biscuits and similar dry bakery products, spaghetti, noodles and similar products.

(ii) Cafes attached require also a category D9 licence.

(iii) Open air vending requires a category D12 licence also.

Category B5. Manufacture of other food products not elsewhere classified

Classes and Categories
of Business
Annual Fee
(Vatu)

Employing permanently:
(a) less than 6 employees
55,000
(b) 6 to 10 employees
82,500
(c) 11 to 15 employees
110,000
(d) 16 to 49 employees
137,500
(e) 50 employees or more
183,500

Category B6. Distilleries
Employing permanently:

(a) less than 6 employees
82,500
(b) 6 to 10 employees
123,750
(c) 11 to 15 employees
165,000
(d) 16 to 49 employees
206,250
(e) 50 employees or more
275,000

Category B7. Breweries
Employing permanently:

(a) less than 6 employees
82,500
(b) 6 to 10 employees
123,750
(c) 11 to 15 employees
165,000
(d) 16 to 49 employees
206,250
(e) 50 employees or more
275,000


Remarks

B5. (i) Including the manufacture of prepared animal foods, except those specified in category B3.

(ii) Cafes attached require a category D9 licence also.

(iii) Open air vending requires a category D12 licence also.

B6. Distilling, rectifying and blending alcoholic liquors; the distilling of ethyl alcohol for all purposes (the manufacture of alcohol other than ethyl alcohol requires a licence under category B (2); the manufacture of wines, cider, perry and other fermented beverages.

B7. The manufacture of malt and malt liquors such as beer, ale, porter and stout. (Bottling not involving manufacture is licensed under category B2.)

Category B8. Manufacture of cordials, carbonated waters and other non alcoholic beverages

Employing permanently:
(a) less than 6 employees 55,000
(b) 6 to 10 employees 82,500
(c) 11 to 15 employees 110,000
(d) 16 to 49 employees 137,500
(e) 50 employees or more 183,500


B8. Bottling not involving manufacture is licensed under category B2.

Category B9. Manufacture of tobacco

Employing permanently:
(a) less than 6 employees 82,500
(b) 6 to 10 employees 123,750
(c) 11 to 15 employees 165,000
(d) 16 to 49 employees 206,250
(e) 50 employees or more 275,000


B9. The manufacture of all tobacco products.

Category B10. Manufacturers of wood, wood products, including furniture

(a) Wood and furniture

Employing permanently:
(a) less than 6 employees 82,500
(b) 6 to 10 employees 123,750
(c) 11 to 15 employees 165,000
(d) 16 to 49 employees 206,250
(e) 50 employees or more 275,000


B10. Jobbing carpentry and joinery are included under category C1 or C2.

(b) Artifacts and decorative small furnishing, etc.

Employing permanently:
(a) less than 6 employees 41,250
(b) 6 to 10 employees 62,000
(c) 11 to 15 employees 82,500
(d) over 15 employees 103,000


Category B11. Manufacture of paper, paper products, printers and publishers

(a) Manufacture of papers and paper products

Employing permanently:
(a) less than 6 employees 82,500
(b) 6 to 10 employees 123,750
(c) 11 to 15 employees 165,000
(d) 16 to 49 employees 206,250
(e) 50 employees or more 275,000


(b) Printers and Publishers

Employing permanently:

(a)
less than 6 employees
82,500
(b)
6 to 10 employees
123,750
(c)
11 to 15 employees
165,000
(d)
16 to 49 employees
206,250
(e)
50 employees or more
275,000


Category B12. Manufacture of chemicals, chemical products, rubber and plastics

Employing permanently:
(a)
less than 6 employees
82,500
(b)
6 to 10 employees
123,750
(c)
11 to 15 employees
165,000
(d)
16 to 49 employees
206,250
(e)
50 employees or more
275,000


Remarks
B12. Includes the manufacture of industrial chemicals, fertilisers, pesticides, paints, varnishes, and alcohols (except ethyl alcohol) etc. synthetic or plastic materials, drugs and medicines, soap and cleaning preparations and the manufacture of products of rubber.

Category B13. Shipbuilders and repairs

Employing permanently:
(a)
less than 6 employees
55,000
(b)
6 to 10 employees
82,500
(c)
11 to 15 employees
110,000
(d)
16 to 49 employees
137,500
(e)
50 employees or more
183,500


B13. Ships and boat yards engaged in building, repair and specialised painting and caulking of all types of ships, boats, barges, lighters.

Category B14. Manufacture of wearing apparel

Employing permanently:
(a)
less than 6 employees
41,250
(b)
6 to 10 employees
62,000
(c)
11 to 15 employees
82,500
(d)
16 to 49 employees
103,000
(e)
50 employees or more
137,500

Category B15. Jewellers
Employing permanently:
(a)
less than 6 employees
82,500
(b)
6 to 10 employees
123,750
(c)
11 to 15 employees
165,000
(d)
16 to 49 employees
206,250
(e)
50 employees or more
275,000


B14. (i) Includes T shirt printing and similar work.

(ii) Artisan tailors, bootmakers, milliners, dressmakers working alone or employing not more than 2 apprentices are licensed under category G18.

B15. Includes the manufacture of clocks, and jewellery.

Category B16. Home manufacturers

(a) Home manufacturers and purveyors of pies, meat balls, nems, cakes, sweet meats and similar prepared foods. 10,000

(b) Home manufactures of beverages of all kinds including kava products. 2,000

B16. (i) Cafes attached require a category D9 licence also.

(ii) Open air vending requires a category D12 licence also.
(iii) Category B16(b) includes Nakamals.


Category B17. Air conditioning and refrigeration

B17. Includes the supply, installation, maintenance or repair of all domestic or commercial air conditioning, refrigeration, plant and equipment or similar.

Employing permanently:
(a)
less than 6 employees
82,500
(b)
6 to 10 employees
123,750
(c)
11 to 15 employees
165,000
(d)
16 to 49 employees
206,250
(e)
50 employees or more
275,000


Category B18. Other manufacturers not elsewhere classified

Employing permanently:

(a)
less than 6 employees
82,500
(b)
6 to 10 employees
123,750
(c)
11 to 15 employees
165,000
(d)
16 to 49 employees
206,250
(e)
50 employees or more
275,000

CLASS C: CONSTRUCTION INDUSTRIES AND TRADES


Category C1. Contractors and jobbing trades in building, earthworks, electrical, drainage, harbour, road works etc.

For each employee
15,000
subject to a minimum fee of
50,000


Class C-Generally
(i) Covers importing of materials and supplies required in the construction or repairing business.

(ii) Does not include imports for re-sale (either wholesale or retail) without transformation or adaptation, and not subjected to the construction or repairing processes.

(iii) Permits the sale (retail) without D3 licence through one outlet only, but only where such retail sales are ancillary to the construction business or trade.

C1. (i) Includes new construction, repairs, adaptation.

(ii) Includes marine work of dredging, pile driving, rock removal, land drainage and reclamation.

Category C2. Artisans working alone (or with up to 2 apprentices)

Bricklayers, electricians,
painters and decorators,
jobbing builders, masons,
plumbers, welders, fitters,
turners, etc.




10,000
Carpenters, joiners and mechanics.
10,000


C2. Artisans employing more than 2 apprentices require a licence under category C1.

Category C3. Motor vehicle repair shops

Employing permanently:
(a) less than 4 employees
30,000
(b) 4 to 6 employees
60,000
(c) 7 to 10 employees
100,000
(d) 11 to 15 employees
150,000
(e) 16 to 49 employees
200,000
(f) 50 employees or more
250,000

CLASS D: WHOLESALE AND RETAIL MERCHANDISING TRADES


Category D1. Importer

For each VT1,000,000 or part thereof of the total annual value of imports for the licensing year 20,000


D1. (i) Subject to paragraph (ii), a category D1 licence is required as a supplementary licence by importing businesses of all classes.

(ii) Importing means direct importing for resale (without transformation) wholesale or retail of merchandise of any description but excludes:

(a) the direct importing of equipment, material or supplies required for use in the business and not purchased for resale.

(b) the direct importing of equipment, material or supplies for use or for transformation by the business in mining, manufacturing, construction or repairing processes (Classes A, B, and C), or for use in transport operations (Class E) or for use in businesses of Classes F, G or H.

(c) importing of petroleum products, for which category D2 applies.

(d) importing of motor vehicles, tractors, and self propelled machines and spares thereof (excluding tyres) for which category D7 applies.


(iii) Resale or wholesale under category Dl includes acting as agents in buying merchandise for or selling merchandise to other businesses.

(iv) Remission of one third fee under section 14(2) is not applicable to D2 licence.

(v) Goods imported and taken to a bonded warehouse or other storage and subsequently taken from store and exported in bulk will not be counted for an importer's license fee but will be counted in assessing the fee as an exporter under categories D14 or D15.

Category D2. Petroleum importer

For each VT1,000,000 or part thereof of the total annual value of imports for the licensing year 30,000


D2. (i) Remission of one third fee under section 14(2) is not applicable to a D2 licence.

(ii) A D4 licence is required for each retail outlet operated by the D2 licence, except a retail outlet at the principal place of business.

(iii) Goods imported and taken to a bonded warehouse or other storage and subsequently taken from store and exported in bulk, will not be counted for an importer's license fee but will be counted in assessing the fee as an exporter under categories D14 or D15.

Category D3. Retailer and wholesaler

(a) General retailer and wholesaler

100,000
(b) Specific retailer and wholesaler

100,000


D3. (i) A category D3 licence is required for businesses which sell wholesale or retail merchandise of every description, except merchandise for which a D4 licence is required.

(ii) Businesses in the merchandising trades which are holders of D1, D2 or D7 licences must also hold a D3(a) or D3(b) licence as appropriate. These businesses are entitled to reduce their D1, D2 or D7 licence fee as the case may be, by the amount of the D3 licence fee provided that the Dl, D2 or D7 licence fee shall not be reduced to less than zero.

(iii) Specific retailing and wholesaling means retailing and wholesaling of a limited range of products, all of the same nature.

(iv) Excludes open-air vendors and mobile shops.

Category D4. Petroleum dealer (retail)

100,000


D4. Permits the holder to sell retail petroleum products, lubricating oil and greases, vehicle accessories and equipment but not spares (other than tyres).

Category D5. Butcher

50,000


D5. (i) Permits the holder to sell only fresh, frozen, preserved, canned meats, fish, crustaceans, poultry and meat/fish.

(ii) A D3(b) licence is also required by butchery business, together with a D1 licence if appropriate.

Category D6. Pharmacists and druggists

100,000


D6. (i) A category D6 licence applies to the retail sale of drugs, medicines, medicinal and pharmaceutical preparations, medical and surgical appliances, sanitary wares, cosmetics, perfumes and toiletries of all kinds.

(ii) A D3(b) licence is also required by a pharmacy business, together with a Dl licence if appropriate.

Category D7. Automobile dealer

20,000


For each VT1,000,000 or part thereof of the total annual value of imports for the licensing year

D7. (i) Permits the holder to import, distribute and sell motor vehicles of all kinds, agricultural machines, tractors, road making vehicles and machinery, boats, boat engines, vehicle and accessories (including accessories for boats but excluding tyres).

(ii) Remission of one third fee under section 14(2) is not applicable to a D7 licence.

Category D8. Hotels and motels

(a) Less than 12 rooms 50,000
(b) 12-24 rooms 120,000
(c) 25-50 rooms 180,000
(d) 51-100 rooms 250,000
(e) More than 100 rooms 350,000


D8. (i) Hotels operating restaurants and cafe facilities also require a D9 licence for the appropriate total seating capacity of restaurants and cafes in the hotel.

(ii) Hotels operating recreational and personal services require in addition appropriate licences for these services.

(iii) For this purpose, a suite of rooms let as 1 unit counts as 1 room.

(iv) A D1 licence is also required by hotels and motels in respect of foodstuffs and drinks directly imported by them.

Category D9. Restaurants and cafes

To seat:

(a) less than 25 41,250
(b) 25 to 50 62,000
(c) more than 50 103,000


D9. (i) Does not apply to open air vendors selling cooked foodstuffs.

(ii) A D1 licence is also required by restaurants and cafes in respect of foodstuffs and drinks directly imported by them.

Category D10. Takeaway food outlet

15,000


D10. A category D10 licence must be held by all takeaway or fast food outlets in addition to any D9 licence required by virtue of the seating capacity.

Category D11. Vanuatu Co-operative Federation Ltd

200,000


D11. (a) Retail co-operative stores require D4, D5, D6 or D17 licence as appropriate.

(b) The Vanuatu Co-operative Federation Ltd requires a Category Dl licence in respect of any imports made during the licensing year.

Category D12. Open air vendors

2,000


D12. (i) Applies to all vendors carrying out their trade in the open air or under movable shelters including vendors of cooked foodstuffs.

(ii) Does not apply to vendors of local agricultural products, raw fish (including shells) or locally made artifacts.

Category D13. Mobile shops

10,000


D13. Includes mobile ice-cream vans.

Category D14. Exporter of controlled products

For each VT1,000,000 or part thereof of the total annual value of imports for the licensing year 5,000


D14. (i) A D14 licence is required by -

(a) exporter of local fruits and vegetables

(b) exporter of such other products as specified by Government order.


(ii) A D14 licence is not required by producers or manufacturers who are exporting themselves their production.

(iii) Remission of one third fee under section 14(2) is not applicable to a D14 licence.

Category D15. Other exporters

For each VT1,000,000 or part thereof of the total annual value of exports for the licensing year 5,000


D15. (i) A category D15 does not apply to agricultural, mining or manufacturing businesses who are exporting themselves their production.

(ii) Remission of one third fee under section 14(2) is not applicable to a D15 licence.

Category D16. Door to door sales

82,500


Category D17. Retail co-operative stores and plantation stores

41,250

CLASS E: TRANSPORTATION AND STORAGE FACILITIES


Category E1. Air transport operators

(a) For each aircraft designed to carry fewer than 7 passengers 75,000
(b) For each aircraft designed to carry 7 or more passengers 250,000
(c) For other aircraft (per aircraft) 75,000
(d) For each booking office 10,000


Remarks
E1. (i) Includes the transport by air of passengers and freight whether by scheduled services or private charter.

(ii) Does not relate to airlines and operators with headquarters outside Vanuatu.

Category E2. Ship and boat owners and operators

Per vessel:

(a) up to 30 tons gross 15,000
(b) 31-100 tons gross 55,000
(c) over 100 tons gross 120,000


E2. (i) Applies to vessels used for the transport of fare-paying passengers and/or cargo and to any vessel used for the purpose of trading.

(ii) Does not apply to boats, yachts, dinghies, catamarans, etc. used solely for recreation or pleasure.

Category E3. Road transport operators

Per vehicle:

(a) carrying fewer than 6 passengers of less than 1 ton 12,500
(b) carrying 6 or more passengers or more than 1 ton 25,000


E3. (i) Includes passenger transportation and freight trucking services but does not include-

(a) operator of hire cars;

(b) freight services operated by business concerns solely for conveyance of their own merchandise and materials.


(ii) Passengers exclude the driver.

Category E4. Owners and operators of boats and vehicles used for tours and recreation

(a) Boats designed to carry not more than 6 persons (per boat) 10,000
(b) Other boats (per boat) 20,000
(c) Vehicles designed to carry fewer than 6 passengers or less than 1 ton (per vehicle) 10,000
(d) Other vehicles (per vehicle) 20,000


E4. (i) Includes yachts, catamarans, dinghies, power boats but excludes paddle boats, bumper boats, canoes and windsurfers.

(ii) Does not apply to non-business use.

Category E5. Vehicle, plant and equipment hire services

(a) Motor car (per motor car) 20,000
(b) Motor cycle up to and including 100 cc (per motor cycle) 2,750
(c) Motorcycle 101 cc and above (per motor cycle) 4,000
(d) Bicycles (per bicycle) 1,500
(e) Light equipment or machinery 35,000
(f) Heavy plant and equipment 50,000


Remarks
E5. (i) Excludes business and recreational equipment for which category F10 applies.

(ii) Light equipment or machinery includes lawn mowers, cultivators, small plant and tools etc.

(iii) Heavy plant and equipment includes bulldozers and the like.

Category E6. Storage and warehousing services

Employing permanently:

(a)
less than 6 employees
41,250
(b)
6-10 employees
62,000
(c)
11-15 employees
82,500
(d)
16-49 employees
103,000
(e)
50 employees or more
137,500


E6. Includes the operation of all storage and warehousing facilities, including bonded warehouse, where such facilities are offered as an independent service for hire by the general public.

Category E7. Stevedoring and wharf facilities

82,500


E7. Includes such services as loading, or unloading of ships, maintenance and operations of docks and wharves (wharfingers).

Category E8. Travel agent

350,000
Plus for each non-citizen principal, partner or employee 120,000


E8. (i) Agencies for passenger travel and for tours outside Vanuatu.

(ii) Permits such tour operations or booking arrangements within Vanuatu as are approved by the Minister.

Category E9. Tour agent

33,000


E9. (i) Includes booking for tours within Vanuatu.

(ii) Does not include for direct operations of tours.

Category E10. Local tour operator

(a) (i) Diving tour operator

employing less than 6 persons
50,000


(ii) Diving tour operator

employing 6 or more persons
75,000


(b) (i) Other tour operator

employing less than 6 persons
35,000


(ii) Other tour operator

employing 6 or more persons
50,000


E10. For direct operation of local tour E4 licences are also required for vehicles and boats used by such operators.

Category E11. Port agent

(a) For cruise ships 50,000

(b) For other vessels 60,000


E11. Port agents includes co-ordination of customs, immigration and port authorities (including pilot) for ships arriving in Vanuatu waters, and includes provision of supplies for ships.

Category E12. Shipping services

100,000

E12. (i) Includes such services as packing, crating and forwarding and general services to consignors and customs clearance.

(ii) Does not include agencies for travel or tours.

CLASS F: FINANCIAL INSTITUTIONS, INSURANCE AND REAL ESTATE COMPANIES AND BUSINESS SERVICES


Category F1. Monetary institutions

A.
Commercial banks
5,000,000

plus for each non-citizen


Principal, partner


or employee including


those at all branches in


Vanuatu
50,000
B.
Savings banks, savings and


loan societies, building


Societies
25,000
C.
Agents for banks, and


saving and loan societies


and for building societies
20,000
D.
Vanuatu Savings Bank and


Branches
20,000
E.
Branch offices of


Commercial


banks (per branch)
10,000


Category F2. Financial institutions, finance companies, investment and trust companies, investment and commodity brokers and underwriters

Where the company's annual turnover for the licensing year is:

(a)
Less than VT10,000,000
300,000
(b)
VT10,000,000 or more but


less than V725,000,000
400,000
(c)
VT25,000,000 or more but


less than VT50,000,000
500,000
(d)
VT50,000,000 or more but


less than VT75,000,000
750,000
(e)
VT75,000,000 or more but


less than VT100,000,000
1,000,000
(f)
VT100,000,000 or more
2,000,000
F3. Insurers
Annual Fee
(Vatu)
(a) Writing life insurance only
120,000
- plus for each non-citizen

principal, partner or employee
25,000
(b) Writing general accident

and other risks
230,000
- plus for each non-citizen

principal, partner or employee
25,000
(c) Writing all classes of

insurance business
350,000
- plus for each non-citizen

principal, partner or employee
25,000
(d) Plus, for each branch office
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