Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1696586113184.pdf (Vanuatu)
Vision We are a Capable and Committed Customs & Tax Administration for a modern Vanuatu.

Mission For the good of Vanuatu, collect revenue, protect our boarders and facilitate legitimate trade.

Values Inclusiveness.

Integrity.

 Leadership.

 Result focused, including revenues.

   Embracing change.

 Valuing employees.

 One organization.

For further information contact Inland Revenue office, Taxpayer Service Section using the details below: Why Pay Taxes?

TAXPAYER SERVICES P.M.


Bag 9012 Port Vila Vanuatu Phone: +678 33090 / 33091 VoIP 2317 Email: irtps@vanuatu.gov.vu Facebook: https://www.facebook.com/VuDCIR Website : https://customsinlandrevenue.gov.vu Why Pay Taxes?

In Vanuatu, we have the national government and pro- vincial governments.

These governments have various parts to them, including legislators (who make laws), executives (who enforce laws), judges, and many oth- ers.
The money these government workers receive to do their jobs comes from taxes.

The government provides public goods and service delivery for the community as a whole.

To pay its bills, the government needs revenue, or a source of in- come.

The money that the government uses to pay its bills , provide education, health facilities and build road infrastructures for its citizen comes mostly from tax- es.

Taxes take many forms, too.


When you buy things at a store, you pay Value Added Tax (VAT), which is a per- centage of the cost of the item charged by the store.

If you own a business you also pay a licence to oper- ate your business, if you own a bar or nightclub, you pay a business licence and Liquor licence to be able to sell alcoholic drinks, beer, spirits.

If you own a car, you pay road tax and other motor vehicle fees including vehicle registration fees, permits and driver licences.
If you own a property, you also pay property taxes on the value of your property.
Section 7(g) of the Constitution of the Republic of Va- nuatu stipulates that it is the fundamental duty for a person to “to contribute, as required by law, according to his means, to the revenues required for the ad- vancement of the Republic of Vanuatu and the attain- ment of national objectives” Paying your taxes is con- sidered a fundamental duty; If you do not pay your taxes, the government agency that oversees taxes — the Department of Customs & Inland Revenue will re- quire you to pay your taxes or else face penalties, such as fines or going to jail.
10. the Road Traffic (Control) act [CAP 29].

 the Value Added Tax Act [CAP 247] ,and  the Tax Administration Act No.37 of 2018.

What We Do The Customs and Inland Revenue (DCIR) is the gov- ernment agency with the job of protecting the commu- nity from potential risks arising from international trade and travel, while facilitating the legitimate movement of people and goods across the border.

We do this by:  Intercepting contraband (such as illegal drugs).
 Checking travelers and their baggage, cargo and mail.

 Assessing and collecting Customs duties, Value Added Tax (VAT), and other taxes applicable by law.

 Protecting Vanuatu businesses against illegal trade.

 Enforcing import and export restrictions and prohi- bitions.

 Collecting accurate import and export data.

As Vanuatu's gatekeepers, we use intelligence and risk assessment to target our physical checks of con- tainers, vessels or travelers.
We also conduct investi- gations and audits, and prosecute offenders.

We work closely with the other border agencies, the Ministry of Agriculture and Forestry, Quarantine Service and the Immigration Service.

We also work closely with com- munity leaders and the Police Force.

Please contact our office should you require more information's on any of our brochures.

What is the Role of the Department of Customs & Inland Revenue?
Customs and Inland Revenue, namely DCIR, is a large and diverse department with over 90 employees spread across Vanuatu.

There are offices in both Port Vila and Luganville and also in all provincial centers in Lenakel, Lakatoro, Saratamata and Sola.

The DCIR structure comprises of the Director and the two Deputy Directors, one of which is the Deputy Direc- tor Revenue and the other the Deputy Director of En- forcement and Services.
Customs & Inland Revenue is responsible for managing the security and integrity of Vanuatu’s borders, that is , detecting and deterring the unlawful movement of goods and people across the border.

Customs works closely with other agencies, in particu- lar the Vanuatu Quarantine and Inspection Service, the Department of immigration and the Vanuatu Police Ser- vice.

Customs and Inland Revenue powers are set out in Acts of Parliament; namely: the import duties (Consolidation) Act [Cap 91].
the Customs Act No.15 of 1999. the Customs Valuation Act No.8 of 1999.

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Excise Tax Act.

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9. the Business Licence Act [CAP 249].

the Rent Tax Act [Cap 196].

the Casino (Control) Act [CAP 223].

the Liquor Licensing Act [CAP 52].

the Gaming Control Act [172].