Vanuatu Sessional Legislation

1. Goods imported for a Tourism Development Project.
   
2. Goods imported exclusively for the construction, renovation, expansion and repair of a hotel, Island bungalow, resort, and inbound tour operators in Vanuatu.
   

100. Goods imported for the construction of a new apartment/guesthouse, containing a minimum of 5 rooms and above including all supporting structures, excluding rent rooms for long term stay.
     

4. Strata title developments are excluded from this concession

1. The goods are for the exclusive use of approved fishing projects;

1. A person or organization which is party to an agreement with the Government of Vanuatu for the generation of electric power.
   
2. The government of Vanuatu for the generation of electric power.

1. The concession granted is in accordance with the agreement with the Government of Vanuatu.
   
2. The concession holder must comply with any conditions imposed by the Director of Customs and Inland Revenue in relation to the concession.

1. Engine, engine parts and accessories;
   
2. Navigation and Communication equipment;
   

100. Safety equipment;

4. Machineries (including fork lift) and apparatus;
   
5. Materials;
   
6. Diesel fuel of 2710.12.20 and greases of 2710.19.20 and engine oil of 2710.19.30;
   
7. Excluding motor vehicles of chapter 87.

1. The person or company must obtain permit from Office of the Maritime Regulator (OMR);
   
2. The goods must be used solely for the purposes of maintenance and repair of ships owned by the person or company eligible for concession, and not any other vessels.
   

100. Fuel quantity shall be based on the restricted quota which customs is satisfied with, for a period of six months.

1. That the goods are imported for a mineral exploration and extraction project in Vanuatu.

1. Technical survey equipment’s and apparatus

1. The person or company must obtain a License of registration from the Land Surveyors Board;
   
2. The goods must be used solely for the services, maintenance and repair of technical survey equipment’s owned by a person or company eligible for the concession and not any other persons.

1. Imported by persons taking up residence in Vanuatu for the first time; or
   
2. Imported by a Vanuatu resident returning to live in Vanuatu after an absence from Vanuatu of at least 12 months.
   

1. Imported within 6 months of being granted a residency visa, or for whatever period the Director may allow.
   
2. All restricted goods requiring permits (new, used or unused) are excluded.
   

100. Provided that the goods are;
     
     1. Used items of personal and household effects that have been owned and available for use overseas by the owner for a period of at least 12 months immediately prior to their departure for Vanuatu (but excluding tobacco, alcoholic beverages, goods in commercial quantities or goods of a commercial nature); and
        
     2. One motor vehicle per family changing residence provided it has been owned and available for use for a period of at least 12 months immediately prior to their departure for Vanuatu; and
        3. One power boat or sail boat on a trailer, capable of being towed by a passenger motor vehicle and has been available for use for a period of at least 12 months immediately prior to their departure for Vanuatu
           

1. Used items of personal and household effects obtained while domiciled overseas;
   
2. All restricted goods requiring permits (new, used or unused) are excluded.
   

100. Any other new or unused goods to a value of 50,000VT (excluding tobacco products, alcoholic beverages, perfume, goods in commercial quantities or goods of a commercial nature)
     
     100. Licensed by the Department of Labor and/or any other Government Agency.

(a) Tobacco products

1. 250 sticks cigarettes; or
2. 100 cigarillos; or
3. 25 cigars; or
4. 250 grams tobacco
   

(b) Alcohol

1. Spirituous liquors not exceeding 2.25 liters; or
2. Wine not exceeding 2.25 liters; or
3. Beer not exceeding 9 liters.
   

(c) Toilet water not exceeding 250 milliliters

(d) Perfume not exceeding 100millilitres

(e) Any other new or used items including gifts not exceeding 50,000VT in value per person.

(a) The goods are not for sale

(b) That the goods are the property of the passenger and are accompanied, at the time of final disembarkation by the passenger or purchased immediately after disembarkation in Vanuatu by the passenger.

100. The goods are owned by the passenger at the time of arrival are for personal use or are unsolicited gifts are not in commercial quantities or commercial purpose.
     

4. All restricted goods requiring permits (new, used or unused) are excluded.

(a) That the goods are owned by the passenger at the time of arrival in Vanuatu and are for personal use, not in commercial quantities or for commercial purposes.

(b) Used prior to importation

(c) Are of a kind and quantity which the customs are satisfied that a passenger may reasonably be expected to carry in their baggage, and arrives on the same vessel or aircraft as the passenger

(d) All restricted goods requiring permits (new, used or unused) are excluded.

1. Goods that are a gift to or donated on behalf of the organizations or individuals specified in column (2).
   
2. That the goods are for free distribution to:
   1. Hospital patients; or
   2. Persons in need of support; or
   3. Are used in the free treatment, assistance or education of such persons.
      

1. Building materials, including paint for the erection, maintenance or repair of any school and accommodation for boarding pupils and permanent staff.
   
2. School furniture including desks, chairs and blackboards.
   

100. Educational supplies including books, stationery, maps, charts, pencils, rulers, and equipment for technical education.
     

4. Office and audio/visual equipment
   
5. Vehicles (excluding government vehicles), machinery and equipment’s used solely for school operations.

1. For use by visitors to Vanuatu during their stay, including means of transport
   
2. For display, demonstration or use at exhibitions or expos;
   

100. Imported for hire or loan on projects that contribute to the economic development of Vanuatu if no suitable alternate equipment is available in Vanuatu.
     

4. Tools of trade and professional equipment for use in Vanuatu
   
5. Scientific and educational material for the purposes of research educational or vocational training.

1. The goods must be used for the purposes identified and shall be re-exported from Vanuatu within a period of twelve months, or for whatever period the Director may allow.
   
2. An undertaking or a secured security for the duty and taxes liable on the goods may be required to be lodged with the Director of Customs

1. Aircraft and vessel spare parts, including goods and materials imported for the repair and maintenance of aircraft and vessels
   
2. Fuel, oils and greases
   

100. Consumable stores (including tobacco products and alcoholic beverages)
     

4. Books, forms, labels and tags.

1. Permission to charter is provided by the Licensing Section, Dept. Ports and Marine; and
   
2. A local agent registered for VAT who holds a current business license as a ship’s agent; and
   

100. The local agent must pay VAT on all purchases in Vanuatu on behalf of the vessel and on any charter costs.
     

1. Samples that the Director of customs is satisfied are to be used for placing orders for the importation of goods of the kind represented by the sample and are either at the time of importation or prior to delivery from customs control of a negligible value provided that the following goods be regarded as negligible value.
   
2. Consumable and non-consumable goods when one sample or any one line of goods (including sample of a set) or one sample of each of the same line but different sizes are imported (provided that the Director may, at his discretion direct that more than one parcel addressed to the same person or several persons be treated as a single parcel and duty assessed accordingly).
   

100. Goods other than those covered in the preceding sub-paragraph (b) when mutilated by and with the consent of the importer prior to delivery from customs control.

1. Goods are imported or purchased by a diplomatic mission of a foreign state or international organization for use of the mission or organization.
   
2. Goods imported or purchased by diplomatic agents of foreign states or international organizations for their personal use.

1. That a signed copy of the convention or agreement is lodged with the Minister for Finance, together with a list of people entitled to privileges under such convention or agreement.
   
2. The goods cannot be sold, lent, rented, hired or used for any commercial purposes
   

100. The Director shall impose such conditions as necessary in any particular case.

1. Goods are donated free of charge to the Government of Vanuatu and local governments by foreign states or international organization as aid in kind.

1. Such approval provided by the Council of Ministers is valid for 4 years;
   
2. Any extension must obtain a new Council of Ministers approval;
   

100. That the concession be subject to such conditions as the Director of Customs may impose.

1. The goods are of Vanuatu origin; or
   
2. If not of Vanuatu origin, that all import duties and taxes liable have been paid and have not been subject to refund or drawback claim of duties upon exportation.

1. The goods were declared on exportation as required by the Customs Act; and
   
2. The goods are not subject to a drawback of duty on exportation; and
   

100. Costs of any processes or repairs including materials or parts, labour and freight to Vanuatu are provided free of charge under a guarantee or warranty agreement.
     

1. The goods were declared on exportation as required by the Customs Act; and
2. The goods are not subject to a drawback of duty on exportation; and

100. Costs of any processes or repairs including materials, labour and freight to Vanuatu are provided free of charge under a guarantee or warranty agreement.
     

1. Antiques of an age exceeding fifty to hundred years;
   
2. Of an age exceeding one hundred years