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Vanuatu Sessional Legislation |
REPUBLIC OF VANUATU
Arrangement of Sections
PART 1 - PRELIMINARY PROVISIONS
1. Interpretation
PART 2 - ADMINISTRATION
2. Customs Department
3. Director of Customs
4. Director's powers
5. Customs officers and others
6. Delegation by Director
7. Assistance by the Police
8. Establish identity
9. Working days and hours
PART 3 - PORTS, AIRPORTS AND CUSTOMS CONTROLLED AREAS
10. Appointment of ports and airports
11. Approval of customs controlled areas
12. Restriction on entry, etc. to customs controlled areas
PART 4 - ARRIVAL AND REPORT OF SHIPS AND AIRCRAFT
13. Procedure on arrival
14. Director may permit a ship or aircraft to enter or depart
15. Boarding of ships and aircraft
16. Restriction on boarding before a customs officer
17. Restriction for an aircraft to enter Vanuatu
18. Reporting of ships and aircraft
19. Search of ships and aircraft
20. Departure of ship and aircraft
PART 5 - CONTROL OF SHIP AND AIRCRAFT STORES
21. Sealing of stores
22. Use of aircraft's stores and ships' stores
23. Shipment stores
24. Stores under seal
PART 6 - CONTROL OF CREW AND PASSENGERS
25. Crew declaration for goods remaining on board
26. Declaration by persons arriving in or departing from Vanuatu
27. Stop and search of persons and baggage
PART 7 - IMPORTS UNDER CUSTOMS CONTROL
28. Imports under customs control
29. Prohibitions and restrictions
30. Landing of imports
31. Declaration of imports
32. Provisional declarations
33. Examination of imports
34. Damaged and short shipped goods
35. Disputes and other claims for duty refunds
36. Interference with imports
37. Payment of duty
38. Exemption from duty
39. Release of goods
40. Undeclared and abandoned goods
PART 8 - BONDED WAREHOUSES AND AIRPORT DUTY FREE SHOPS
41. Bonded warehouses
42. Airport duty free shops
43. Duties of warehouse keepers
44. Control of duty free goods
45. Offences in relation to duty free goods
PART 9 - CONTROL OF EXPORTS
46. Exports under customs control
47. Prohibitions and restrictions
48. Declaration to customs
49. Loading of exports
50. Interference with exports
51. Non shipment of exports
PART 10 - CUSTOMS FRAUDS AND OTHER OFFENCES
52. Fraudulent evasion of duties
53. Evasion of prohibitions and restrictions
54. Counterfeiting of seals and documents
55. Failure to produce records
56. Obstruction of officers
57. Intimidation of officers
58. Assault on officers
59. Bribery and collusion
60. Aiding and abetting
61. Burden of proof in certain proceedings
PART 11 - DETENTION AND SEIZURE OF GOODS
62. Detention of goods
63. Care of detained goods
64. Seizure of goods
65. Notice of seizure
66. Disposal of seized goods
PART 12 - POWERS OF OFFICERS
67. Boarding and search powers
68. Power to seal and secure
69. Power to exclude persons
70. Power to stop and question
71. Power to search and examine baggage
72. Power to search persons
73. Power to arrest persons
74. Power to examine goods
75. Power to obtain sample of goods
76. Power to detain goods
77. Power to inspect records
78. Power to enter and search without warrant
79. Power to enter and search with warrant
PART 13 - USERS OF CUSTOMS COMPUTER SYSTEM
DIVISION 1 - REGISTRATION PROCEDURES AND OFFENCES
80. Customs computer system
81. User must be registered
82. Transmitting or receiving information without being registered an offence
83. Disclosure of information for unauthorised purposes
84. Use and disclose information for unauthorised purpose an offence
85. Falsifying, damaging etc. of record, information or system etc. an offence
86. Director to determine the requirements to become a registered user
87. Application for registration
88. Registration of user
89. Notice of refusal
90. Appeal
DIVISION 2 - UNIQUE USER IDENTIFIER
91. Allocation of unique suer identifier
92. Identifier to be used for transmitting and receiving information
93. Unauthorised use of identifier
94. The Director may impose conditions
95. Evidence of the proof of transmission
96. Cancellation of registration of registered user
97. Notice of cancellation
98. Appeal
DIVISION 3 - RECORDS OF TRANSMISSION
99. Record of transmission to be kept by Director
100. Business records to be kept by persons dealing with Customs
PART
14 - MISCELLANEOUS
101. Regulations
102. On the spot fines
103. Appeal to the Supreme Court
104. Savings
105. Repeals
106. Commencement
REPUBLIC OF VANUATU
Assent 10/09/99
Commencement 01/10/99
An
Act to provide for the management, regulation and control of
customs.
BE
IT ENACTED by the President and
Parliament as follows:
PART
1
PRELIMINARY
PROVISIONS
INTERPRETATION
1. In this Act, unless the contrary intention appears:
"agent", in relation to the master, commander or owner of a ship or an aircraft, includes a person who notifies the Director in writing that he or she is entitled to act as that person’s agent for the purposes of this Act;
"aircraft" includes balloons, gliders, airships and other flying machines and any other means of aerial locomotion;
"airport" means any airport appointed under section 10;
"bonded warehouse" means a place approved under section 41 to be used for warehousing goods;
"cargo" includes all goods imported or exported in any aircraft or ship other than the goods that are required as stores for consumption or use by or for that aircraft or ship, its crew or passengers, and also includes the personal accompanied baggage of the passengers;
"commander", in relation to an aircraft, includes any person having or taking the charge or command of the aircraft;
"court" means a court of competent jurisdiction;
"crew" includes any person (except the master or commander) employed or engaged in any capacity on board any ship or aircraft;
"Customs" means the Department of customs;
"Customs controlled area" means any area, place or building approved under section 11;
"Customs computer system" means any computerised system established under section 80;
"customs laws” includes this Act and any other Act or subordinate legislation relating to customs;
"Customs officer" means a Customs officer referred to in section 5;
"days" does not include Saturday, Sunday or public holidays;
"declaration" includes a declaration in electronic form, whether or not signed or initialled or authenticated;
"Director" means the Director of Customs referred to in section 3;
"document" means any record of information and includes a document in electronic form;
"duty" means any duty leviable under any customs laws, and includes any special duty or surcharge;
"export" means to take, or cause to be taken, out of Vanuatu;
"exporter" means any person who exports goods from Vanuatu and includes the owner of the goods and any person acting on his or her behalf;
"goods" includes:
(a) ships and aircraft ; and
(b) all kinds of movable personal property;
"identifier" means the unique identifier allocated by the Director under section 91 to a registered user of the Customs computer system;
"import" means to bring, or cause to be brought, into Vanuatu;
"importer" means any person who imports goods into Vanuatu and includes the owner of the goods or his or her agent, or any other person having a beneficial interest in any goods between the time of the importation of the goods and the release of those goods from Customs control;
"master", in relation to a ship, means the person in charge or in command of the ship, but does not include a person appointed to bring ships into or out of a port;
"Minister" means the Minister responsible for Customs;
"name" includes the registration mark or number of a ship or aircraft;
"officer" includes any person authorised by the Director to carry out or assist to carry out the provisions of this Act or any other Act relating to customs;
"owner", in relation to a ship or an aircraft, includes the master or commander or other responsible officer of that ship or aircraft and any person acting as an agent for the owner;
"passenger" means a person carried on any ship or aircraft entering or departing from Vanuatu, whether or not paying a fee for the carriage, other than the master of the ship or the commander of the aircraft and members of the crew;
"port" means any port appointed under section 10;
"prescribed" means prescribed by regulations made under this Act;
"prohibited goods" means goods that are prohibited from being exported or imported by or under this Act or any other Act;
"records" means all papers, books, registers, computer or electronic files, tapes, discs, films, videos, sound tracks or any other devices in which information is recorded or stored;
"registered user" in relation to the Customs computer system means a person registered as a user under this Act;
"restricted goods" means goods the importation or exportation of which is restricted by or under this Act or any other Act;
"search of a person" includes a search of all clothing worn by a person and, if required, the removal of all the clothing and the viewing of a person unclothed, but does not include a search involving an internal examination of his or her body;
"ship" includes a ship, hovercraft, vessel or boat of any kind whatsoever, whether propelled by engine or otherwise or towed;
"stores", in relation to a ship or an aircraft, include any goods carried on or taken on board the ship or aircraft that are for use on board the ship or aircraft by its crew or passengers;
"tax" means any tax imposed under any Act or law;
"tranship" means to transfer, either directly or indirectly, any goods from a ship or aircraft arriving in Vanuatu from outside Vanuatu to a ship or aircraft departing from Vanuatu;
"transit shed" means a building approved under section 11 for the deposit of goods subject to Customs control;
"uncustomed goods" includes goods on which a declaration has not been made, dutiable goods on which the full duty has not been paid, and any goods, whether dutiable or not, which are imported or exported or in any way dealt with contrary to the provisions of customs laws;
"value", in respect of any penalty under this Act and based upon the value of goods, means the duty paid value of such goods at the time and place of the commission of the offence by which the penalty is incurred.
PART
2
ADMINISTRATION
CUSTOMS
DEPARTMENT
2. (1) The Department of the Government known as the Customs Department that is in existence on the commencement of this Act continues in existence on and after that commencement.
(2) The
Department is responsible for administering this Act.
DIRECTOR OF CUSTOMS
3. (1) Subject to subsection (2), the Public Service Commission is to appoint the Director of Customs in accordance with the Public Service Act No. 11 of 1998.
(2) The person holding the office of the Director of Customs on the commencement of this Act continues as the Director, on and after that commencement, on the same terms and conditions of service.
(3) The Director is responsible for the administration and efficient working of Customs.
(4) The Minister may give general or special directions to the Director in relation to the administration of this Act that are not inconsistent with the provisions of the customs laws.
DIRECTOR’S POWERS
4. Without limiting subsection 3(3), the Director may, in writing, approve any matter relating to the administration of this Act including:
(a) the approval of Customs controlled areas;
(b) the form and manner of reports to be lodged by ships or aircraft;
(c) the form and manner of Customs declarations and the supporting documents required, and the time of lodgement of the declarations;
(d) the place and time of Customs examinations;
(e) claims for duty refunds due to damage or short shipment or other causes;
(f) requests for the opening or repacking of goods under Customs control;
(g) the form and manner of release of goods from Customs control;
(h) requests for transhipments or inter port removals;
(i) any other matter relating to the administration of Customs requiring the approval or permission of the Director under this Act.
CUSTOMS OFFICERS AND OTHERS
5. (1) The Public Service Commission is to appoint persons to be Customs officers in accordance with the Public Service Act No. 11 of 1998.
(2) A Customs officer must act under the direction of the Director.
(3) If a person holds a position as a Customs officer on the commencement of this Act, the person is to continue as a Customs Officer, on and after that commencement, on the same terms and conditions of service.
(4) Any other person who holds a position in the Customs Department on the commencement of this Act is to continue in that position, on and after that commencement, on the same terms and conditions of service.
DELEGATION BY DIRECTOR
6. (1) The Director may, in writing, delegate to a Customs officer or any other officer any of his or her powers or functions under the Act, other than this power of delegation.
(2) A delegation may be in relation to a particular matter or a class of matters.
(3) The Director may at any time revoke or vary a delegation.
(4) A delegation does not prevent the Director from exercising the power or function that he or she has delegated.
ASSISTANCE BY THE POLICE
7. (1) A Customs officer may request a police officer to assist him or her in the performance of a function or the exercise of a power.
(2) A police officer must, if requested by a Customs officer, assist the Customs officer.
ESTABLISH
IDENTITY
8. If a Customs officer is performing a function or exercising a power for the purposes of any of the customs laws, the officer must on demand by a person produce to the person:
(a) an identity card issued by Customs; or
(b) another document establishing his or her identity as a Customs officer.
WORKING DAYS AND HOURS
9. (1) The regulations may prescribe the days and hours of working of Customs.
(2) A Customs officer must not perform work outside of the prescribed days and hours, including work in relation to:
(a) embarkation or disembarkation of passengers; or
(b) the discharge, landing, loading or receipt of cargo or other goods;
unless he or she has the permission of the Director to do so.
(3) If, at the request of a person, the Director permits any work to be performed outside of the prescribed days or hours, the person must pay to Customs the prescribed charges and costs of the attendance and services of Customs officers involved in the work.
PART
3
PORTS,
AIRPORTS
AND
CUSTOMS
CONTROLLED AREAS
APPOINTMENT OF PORTS AND AIRPORTS
10. (1) The Minister may, by order in writing, for the purposes of customs laws:
(a) appoint ports and specify the limits of those ports; or
(b) appoint airports and specify the limits of those airports.
(2) An appointment is subject to such terms and conditions as are specified in the order.
(3) The
ports known as :
(a) the port of Port Vila, on the island of Efate; and
(b) the port of Luganville on the island of Espiritu Santo.
are taken to have been appointed as ports under subsection (1).
(4) The airports known as:
(a) Bauerfield Port Vila International airport on the island of Efate; and
(b) Pekoa airport, on the island of Santo; and
(c) Whitegrass airport, on the island of Tanna;
are taken to have been appointed as airports under subsection (1).
APPROVAL OF CUSTOMS CONTROLLED AREAS
11. (1) For the purpose of the customs laws, the Director may, by notice in writing, approve a place or area within the limits of a port or airport to be used as:
(a) a place for loading and unloading goods for export or import;
(b) a transit shed;
(c) a place for the landing and embarkation of passengers of ships and aircraft, and other persons;
(d) a place for the storing, examination or clearance of goods, including baggage;
(e) an entrance to, or exit from, a port or airport.
(2) For the purposes of the customs laws, the Director may, by notice in writing, approve a place or area outside the limits of a port or airport to be used as a place or building of the kind referred to in subsection (1).
(3) An approval under subsection (1) or (2) is subject to such conditions as are specified in the approval.
(4) If a place or area is on the commencement of this Act used as a place or building of the kind referred to in subsection (1), the place or area is to continue, on and after that commencement, to be used accordingly on the same conditions (if any) as if it had been approved for such use under that subsection.
RESTRICTION
ON ENTRY, ETC. TO CUSTOMS CONTROLLED
AREAS
12. (1) A person must
not:
(a) enter a Customs controlled area if he or she is forbidden to enter the area by a Customs officer; or
(b) remain in a Customs controlled area when he or she is requested to leave the area by a Customs officer.
(2) A Customs officer may detain for search or examination:
(a) a person or vehicle entering or leaving a Customs controlled area; or
(b) all goods brought into or out of a Customs controlled area.
(3) A person who contravenes subsection (1) is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
PART
4
ARRIVAL AND
REPORT
OF SHIPS AND
AIRCRAFT
PROCEDURE ON ARRIVAL
13. (1) Subject to section 14, the master of a ship or commander of an aircraft entering Vanuatu from any place outside Vanuatu:
(a) must not cause or permit the ship or aircraft to call at any place in Vanuatu other than a port or airport; and
(b) must, on arriving at a port or airport, bring the ship or aircraft to the proper place of mooring or unloading without touching any other place as quickly as the conditions of the port or airport allow.
(2) Subject to section 14, the master of a ship or commander of an aircraft must cause the ship or aircraft to depart Vanuatu from a port or airport if the ship or aircraft is departing for any place outside Vanuatu.
(3) Subsections (1) and (2) do not apply to a ship or aircraft that is compelled by accident, bad weather or any other unavoidable cause to call at a place other than a port or airport.
(4) Nothing in subsection (1) or (2) prohibits the landing or unloading of passengers, crew or goods from a ship or aircraft for reasons of health, safety or the preservation of life or property.
(5) A person who contravenes subsection (1) or (2) is guilty of an offence punishable on conviction by a fine of not more than VT 1,000,000 or imprisonment for not more than one year, or both.
DIRECTOR
MAY PERMIT A SHIP OR AIRCRAFT TO ENTER
OR
DEPART
14. (1) The Director may, by notice in writing to the master of a ship or commander of an aircraft, permit the ship or aircraft to call at or depart from any place other than a port or airport, subject to such conditions as are specified in the notice.
(2) The Director must not give permission unless he or she is satisfied that special circumstances exist and the master of the ship or commander of the aircraft must comply with any conditions specified in the notice.
(3) The conditions may include provision of or payment by the master of the ship or commander of the aircraft for travel, accommodation or other expenses of Customs officers that may arise from the giving of the permission.
BOARDING OF SHIPS AND AIRCRAFT
15. (1) The master of a ship arriving in the territorial waters of Vanuatu must:
(a) bring the ship to for boarding when signalled or instructed to do so by a vessel in the service of Customs or a vessel in the service of the Government flying the proper flag; and
(b) facilitate the boarding and disembarkation of Customs officers.
(2) The master of a ship or a commander of an aircraft arriving at a port or airport in Vanuatu from any place outside Vanuatu must:
(a) bring his or her ship or aircraft to the place designated for boarding; and
(b) facilitate the boarding and disembarkation of Customs officers.
(3) A person who contravenes subsection (1) or (2) is guilty of an offence punishable on conviction by a fine of not more than VT 1,000,000 or imprisonment for not more than one year, or both.
RESTRICTION
ON BOARDING BEFORE A CUSTOMS OFFICER
16. (1) A person must not board a ship or aircraft before a Customs officer unless he or she is:
(a) a port pilot; or
(b) the medical officer for the port or airport; or
(c) a person authorised for quarantine purposes; or
(d) a person authorised for immigration purposes; or
(e) any other person authorised by the Director.
(2) A person who is on board a ship or aircraft (including the master or commander and crew) must not disembark the ship or aircraft unless:
(a) he or she has the prior authority of the Director; or
(b) it is an emergency affecting the safety of the ship or aircraft or persons on board.
(3) A person who contravenes subsection (1) or (2) is guilty of an offence punishable on conviction by a fine of not more than VT 2,000,000 or imprisonment for not more than 2 years, or both.
RESTRICTION
FOR AN AIRCRAFT TO ENTER VANUATU
17. (1) The commander of an aircraft must not cause or permit the aircraft to enter Vanuatu from any place outside Vanuatu unless the commander or his or her agent has obtained authority under this section.
(2) The commander of an aircraft must make a request for authority:
(a) to the body in Vanuatu responsible for civil aviation in the form and manner specified by that body; and
(b) at least 3 days before the estimated time of departure of the aircraft from the last place outside Vanuatu before entering Vanuatu airspace.
(3) A person who contravenes subsection (1) is guilty of an offence punishable on conviction by a fine of not more than VT 2,000,000 or imprisonment for not more than 2 years, or both.
REPORTING
OF SHIPS AND AIRCRAFT
18. (1) The master of a ship or the commander of an aircraft, or his or her agent, must give a report to the Director within 24 hours after arrival of the ship or aircraft in Vanuatu from a place outside of Vanuatu.
(2) The report must:
(a) be in the prescribed form; and
(b) be made in the prescribed manner; and
(c) set out details of the ship’s or aircraft’s cargo and stores, and of any packages for which there is no bill of lading.
(3) The following documents must be attached to the report:
(a) a cargo manifest signed by the master or the commander detailing the following:
(i) the cargo being carried by type and number of packages;
(ii) the marks and numbers of the packages;
(iii) the description of the goods;
(iv) the consignee and the consignor;
(v) the place of loading;
(b) a list of all cargo to remain on board whether in transit to another country or for delivery to another place in Vanuatu;
(c) a translation of the manifest if requested by Customs;
(d) a list of the ship's or aircraft's stores;
(e) a list of prohibited goods or restricted goods which are to remain on board;
(f) a declaration listing the dutiable goods of the crew;
(g) a passenger list;
(h) a written clearance from the last port of call outside of Vanuatu;
(i) any other documents that Customs may require.
(4) A master or commander must not allow cargo to be unloaded from his or her ship or aircraft until the report and other documents have been given to Customs.
(5) A person who:
(a) fails to make a report in accordance with subsections (2) and (3); or
(b) makes a report containing false or misleading information; or
(c) allows the discharge of cargo to take place prior to the lodgement of a report and other documents required;
is guilty of an offence punishable on conviction by a fine of not more than VT 2,000,000 or imprisonment for not more than 2 years, or both.
SEARCH
OF SHIPS AND AIRCRAFT
19. (1) The master of a ship or commander of an aircraft must in relation to a search of the ship or aircraft by Customs:
(a) provide such assistance to Customs as is requested; and
(b) make available any keys to any locked areas that are required to be opened by Customs.
(2) A master or a commander who refuses:
(a) to provide the assistance; or
(b) to make available any keys to locked areas;
is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
DEPARTURE
OF SHIP AND AIRCRAFT
20. (1) The master of a ship or commander of an aircraft must not allow the ship or aircraft to depart from any port, airport or other place in Vanuatu for a place outside Vanuatu without receiving a certificate of clearance in the prescribed form from the Director.
(2) The master of a ship or commander of an aircraft, or his or her agent must before a certificate of clearance is given:
(a) pay or produce evidence of payment of all duties, taxes or other dues and fees that are payable in respect of the ship or aircraft; and
(b) declare to customs in a form and in a manner approved by the Director the following:
(i) any cargo loaded for export from Vanuatu;
(ii) any ships’ stores and aircraft’s stores whether taken on in Vanuatu or left on board on arrival;
(iii) any crew and passengers who are to depart from Vanuatu on board the ship or aircraft;
(iv) details of the voyage to be undertaken;
(v) such other information required by Customs.
(3) A master of a ship or a commander of an aircraft who contravenes subsection (1) is guilty of an offence punishable on conviction by a fine of not more than VT 1,000,000 or imprisonment for not more than one year, or both.
PART
5
CONTROL OF SHIP AND
AIRCRAFT STORES
SEALING
OF STORES
21. (1) A Customs officer may, on boarding a ship or aircraft, place under seal any goods on board the ship or aircraft if the goods are:
(a) unconsumed stores of the ship or aircraft; or
(b) unconsumed dutiable goods that are the personal property of or in the possession of the master, commander or any member of the crew or of a passenger in transit for any other place outside Vanuatu; or
(c) prohibited goods or restricted goods for which permission has been given to remain on board; or
(d) any other goods required to be placed under seal by this Act or any other law.
(2) A person who breaks or interferes with a seal while the ship or aircraft remains in a port or at an airport without the Director’s consent is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
(3) If, when required by a Customs officer:
(a) the master of a ship or commander of an aircraft fails to make full disclosure of any unconsumed stores of the ship or aircraft; or
(b) the master, commander, any member of the crew or a passenger in transit for any other place outside Vanuatu knowingly or negligently fails to disclose any unconsumed dutiable goods, the property of or in the possession of that person;
the master, commander, member of the crew, or passenger is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
(4) The goods in respect of which an offence against subsection (2) or (3) is committed may be seized by Customs and on seizure are forfeited to the Government.
USE
OF AIRCRAFT'S STORES AND SHIPS' STORES
22. (1) Ships’ stores and aircraft’s stores whether shipped in a place outside Vanuatu or within Vanuatu:
(a) must not be unshipped or unloaded without the consent of the Director; and
(b) must only be used before departure of the ship or aircraft from its last port or airport of departure in Vanuatu for the use of the passengers or crew, or for the service, of the ship or aircraft unless the Director otherwise allows.
(2) Ships' stores and aircraft's stores which are unshipped or unloaded with the consent of the Director must be:
(a) declared to Customs; or
(b) warehoused for future use as ships' stores and aircraft's stores; or
(c) transhipped to another ship or aircraft.
(3) A person who contravenes subsection (1) or (2) is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
(4) Goods involved in the offence may be seized by Customs and on seizure are forfeited to the Government.
SHIPMENT
STORES
23. (1) The master of a ship or commander of an aircraft departing Vanuatu may make an application in the prescribed form to the Director for approval to take ship's stores or aircraft's stores on board the ship or aircraft.
(2) The Director may grant the approval to the applicant having regard to the voyage or flight to be undertaken by the ship or aircraft and to the number of passengers and crew to be carried.
(3) An approval may be granted subject to the conditions that in the opinion of the Director are necessary to protect the revenue of Customs and to ensure compliance with the customs laws. For example, if the Director is of the opinion that the amount of goods applied for is in excess of the requirement of the voyage or flight, the Director may restrict the amount of stores to an amount that he or she considers fair and reasonable in the circumstances.
(4) Ship's stores or aircraft's stores taken on board a ship or aircraft otherwise than in accordance with an approval are taken to be prohibited goods, and may be seized by Customs and on seizure are forfeited to the Government.
(5) Goods required as stores for the master, commander, crew or passengers of a ship or aircraft departing Vanuatu and taken from any bonded warehouse must be allowed to be exported free of duty.
(6) If, in relation to any goods, a person to whom an approval has been granted fails to comply with any condition of the approval, the person is guilty of an offence punishable on conviction, by a fine of not more than VT 500, 000 or imprisonment for not more than 6 months, or both.
STORES
UNDER SEAL
24. All stores taken on board a ship or aircraft free of duty may be placed under seal by a Customs officer and, if this is done, must remain under seal until the ship or aircraft has departed from Vanuatu on a voyage or flight to a place outside Vanuatu.
PART
6
CONTROL OF CREW AND
PASSENGERS
CREW
DECLARATION FOR GOODS REMAINING ON BOARD
25. (1) The master, commander and each member of the crew of a ship or aircraft must declare all personal dutiable articles that he or she wishes to retain and use on board the ship or aircraft while in Vanuatu.
(2) The declaration must be:
(a) in the form and made in a manner approved by the Director; and
(b) made prior to the boarding of the ship or aircraft by Customs in Vanuatu.
(3) The declaration must include the following details:
(a) the name of the person making the declaration and his or her title or status on board the ship or aircraft;
(b) goods that:
(i) are new or dutiable personal property; or
(ii) are required to be declared and which are to remain in use on board the ship or aircraft while in Vanuatu;
(c) dutiable goods, including the following:
(i) tobacco;
(ii) cigarettes;
(iii) wines;
(iv) spirits;
that are for the personal consumption of the person making the declaration, on board the ship or aircraft, while in Vanuatu.
(4) The declaration must:
(a) be signed by the person making the declaration; and
(b) be given by the master of the ship or commander of the aircraft or by his or her agent to a Customs officer on the officer boarding the ship or aircraft.
(5) If a Customs officer considers that the quantity declared is in excess of that which is reasonable for the personal use or consumption of an individual for the duration of the stay in Vanuatu, the officer may instruct the master of the ship or the commander of the aircraft to place the excess goods in the bonded store on board or otherwise secure them under seal.
(6) Any person making a declaration must:
(a) keep the declared goods on board the ship or aircraft at all times; and
(b) produce the goods at any time to a Customs office if requested to do so, except for consumable goods for which the balance of the goods that remains should be produced.
(7) Any person who:
(a) fails to declare dutiable goods kept in use or for consumption on board; or
(b) fails to produce the declared goods when requested to do so; or
(c) lands, or attempts to land, the goods in Vanuatu;
is guilty of an offence punishable on conviction by a fine equivalent to 3 times the value of the goods involved in the offence or imprisonment for not more than 6 months, or both.
(8) Goods involved in the offence may be seized by Customs and on seizure are forfeited to the Government.
DECLARATION
BY PERSONS ARRIVING IN OR
DEPARTING
FROM
VANUATU
26. (1) A person arriving in Vanuatu or departing from Vanuatu must make a declaration to Customs if required or requested to do so in accordance with the provisions of this Act or any other law.
(2) The declaration must be made:
(a) verbally in response to a question by a Customs officer; or
(b) in writing, if required, in a form and in a manner provided by the Director; or
(c) by selection, that is, by the person making the declaration, of the appropriate specified, coloured or marked channel, pathway or area at a port or airport that has been notified by Customs as being for that purpose; or
(d) in any other manner that the Director may approve.
(3) The following goods or items must be declared to Customs whether or not a declaration is required or requested:
(a) goods of a commercial nature or imported for business purposes, whether for resale or not;
(b) dutiable goods imported in excess of any allowance specified by or under any customs laws;
(c) prohibited goods and restricted goods;
(d) goods carried for, or on behalf of, persons other than the declarant;
(e) goods to be exported that are liable to duty or tax at export.
(4) Any person arriving in Vanuatu or departing from Vanuatu who:
(a) fails to make a declaration when required or requested to do so; or
(b) fails to declare any goods which must be declared; or
(c) makes a false or misleading declaration in relation to any goods carried;
is guilty of an offence punishable on conviction by a fine of 3 times the value of the goods or imprisonment for not more than 6 months, or both.
(5) Goods involved in the offence may be seized by Customs and on seizure are forfeited to the Government.
STOP
AND SEARCH OF PERSONS AND BAGGAGE
27. (1) If a person:
(a) is arriving in or departing from Vanuatu; and
(b) is in a Customs controlled area;
a Customs officer may request the person to stop, ask the person questions and search any baggage the person is carrying.
(2) The person must:
(a) stop as requested; and
(b) either:
(i) produce the keys he or she holds to unlock baggage to be searched; or
(ii) if he or she does not hold keys - open the baggage using the means the Customs officer may direct as necessary; and
(c) open the baggage and unpack the contents to the extent requested by the Customs officer; and
(d) repack baggage, only when he or she is given permission to do so.
(3) A Customs officer may search a person arriving in Vanuatu or departing from Vanuatu if the Customs officer has reasonable grounds to suspect:
(a) there may be undeclared goods concealed on the person; or
(b) there may be documentary, or other, evidence of an offence against this Act or any other law.
(4) A search of a person must be conducted by a Customs officer of the same sex and must take place:
(a) in a place set aside for that purpose; or
(b) in any other private place.
(5) A search of a person involving an internal examination of the person's
body must not be conducted except:
(a) with the consent of the person; and
(b) by a qualified medical practitioner.
(6) A search of a person under the age of 15 years must not take place except in the presence of:
(a) a parent; or
(b) a guardian; or
(c) a person having care of the person while in Vanuatu.
(7) A person under the age of 15 must not be subject to a search involving an internal examination of his or her body.
(8) Customs is not liable for any costs incurred by a person:
(a) in the production or search of baggage, except for exceptional damage or destruction beyond that which is reasonable in a search; or
(b) arising from any delay caused by the search of baggage or of the person.
(9) Any person arriving in Vanuatu or departing from Vanuatu who:
(a) refuses to stop when requested to do so by a Customs officer; or
(b) refuses to cooperate with a Customs officer; or
(c) in any way obstructs or interferes with a search of baggage or a person by a Customs officer;
is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
(10) A Customs officer may use such reasonable force as is necessary for the purposes of this section.
PART
7
IMPORTS UNDER CUSTOMS
CONTROL
IMPORTS
UNDER CUSTOMS CONTROL
28. (1) This section applies to goods imported into Vanuatu whether by sea, air, as mail or by any other means, including goods remaining on board a ship or aircraft in transit through Vanuatu or for transhipment.
(2) The goods are to be considered under the control of Customs:
(a) if the goods are to be landed in Vanuatu, except goods for transhipment - from the time of first entering Vanuatu until the goods are released by Customs from their control and delivered from a customs controlled area; or
(b) if the goods are remaining on board a ship or aircraft in transit through Vanuatu - from the time of first entering Vanuatu until when the ship or aircraft leaves Vanuatu; or
(c) if the goods are for transhipment - from the time of first entering Vanuatu until when the goods are exported from Vanuatu.
PROHIBITIONS
AND RESTRICTIONS
29. (1) Subject to the approval of the Council of Ministers, the Minister may, by order in writing, prohibit or restrict the importation into Vanuatu of any goods.
(2) A person must not:
(a) import, or attempt to import, any goods the importation of which into Vanuatu is prohibited under this Act or any other Act; or
(b) import, or attempt to import, any goods in contravention of any restriction that is in force under this Act or any other Act.
(3) A person who contravenes subsection (2) is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
(4) Goods involved in an offence under subsection (3) may be seized by Customs and on seizure are forfeited to the Government.
(5) Any goods on board a ship or aircraft subject to restrictions and declared to Customs may be:
(a) left on board the ship or aircraft for the period of its stay in Vanuatu; or
(b) surrendered to Customs or police for safe keeping and subsequent re-export from Vanuatu.
LANDING
OF IMPORTS
30. (1) Goods imported
into Vanuatu must be landed:
(a) at a place approved for the purpose under this Act; or
(b) at any other place approved by the Director subject to the conditions specified in the approval.
(2) Goods imported into Vanuatu must be landed only on the days and at the times as may be approved by Customs.
(3) Any person who lands goods in contravention of subsection (1) or (2) is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
DECLARATION
OF IMPORTS
31. (1) Goods imported into Vanuatu must be declared to Customs. The declaration must:
(a) be made by the importer of the goods or the importer’s agent; and
(b) be lodged at any Customs office approved by the Director for the purpose.
(2) The declaration must be in a form and made in a manner approved by the Director, and a copy of the declaration must be made available to Customs, on demand, within a reasonable period of time specified by the Director.
(3) The declaration must include the following:
(a) the name and address of the importer;
(b) the name of the overseas supplier;
(c) the country of origin of the goods;
(d) the quantity of goods in the units of quantity Customs may specify;
(e) a description of the goods, including the classification of the goods according to the Vanuatu Tariff or other coding system as may be used for the purposes of customs laws;
(f) the value of the goods for the purposes of customs laws;
(g) the duty or tax payable (if any);
(h) a certificate by the person making the declaration that the information supplied is true and correct;
(i) such other information as may be required by Customs.
(4) The Director may require other documents relating to the import of the goods to be presented with the declaration.
(5) Customs may reject the declaration if it does not contain all the required information, including any other documents required under subsection (4).
(6) If the declaration is rejected, the goods are considered as undeclared until a new declaration is lodged and accepted by Customs.
(7) The Director must, upon acceptance of a declaration, register the declaration.
(8) Upon registration under subsection (7), the Director must give the registration number to the person who makes the declaration.
(9) The Director:
(a) may allow the lodgment of declarations at any time before the arrival of the goods concerned; and
(b) may reject a declaration that is lodged prior to the arrival of the goods for reason of a change in exchange rate, duty rate or any other change affecting the correctness of the declaration.
(10) A person who makes a declaration that is false or misleading is guilty of an offence punishable on conviction by a fine of 3 times the value of the goods concerned or imprisonment for not more than 6 months, or both. Goods involved in the offence may be seized by Customs and on seizure are forfeited to the Government.
PROVISIONAL DECLARATIONS
32. (1) If an importer has insufficient information to make a declaration, the Director may allow a provisional declaration to be made and the goods to be examined, so that the necessary information for a declaration under section 31 (“a full declaration”) may be obtained.
(2) The provisional declaration must be in a form and made in a manner approved by the Director.
(3) A full declaration must be made in respect of all goods for which a provisional declaration has been made within:
(a) 21 days after the provisional declaration is lodged with Customs; or
(b) such other period of time that the Director may approve.
(4) If an importer fails to make a full declaration within the required time, Customs may detain any goods consigned to the importer in a Customs controlled area until the full declaration is lodged.
(5) Any person who, having made a provisional declaration, fails to make a full declaration for the goods involved within the required time, is guilty of an offence punishable on conviction by a fine of 3 times the value of the goods involved or imprisonment for not more than 6 months, or both.
EXAMINATION
OF IMPORTS
33. (1) Customs may
examine goods imported into
Vanuatu.
(2) The examination may
involve:
(a) the opening of packages; and
(b) the weighing and measuring of goods; and
(c) the taking of samples as necessary to confirm the details of a