RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/VUT/2/Rev.2  
11 May 1998 
 (98-1851) 
Working Party on the  
Accession of Vanuatu Original:   English 
 
 
ACCESSION OF VANUATU  
Initial Offer on Goods  
Revision  
 The Department of Trade, Industry and Inv estment of the Government of Vanuatu has 
submitted the following revised initial offer on goods , with the request that it be circulated to 
members of the Working Party.   
_______________  
 WT/ACC/SPEC/VUT/2/Rev.2 
Page 2 SCHEDULE - REPUBLIC OF VANUATU 
This schedule is valid in English or French 
PART I - MOST-FAVOURED-NATION TARIFF 
SECTION 1 - Agricultural Goods  
Section 1-A  - Tariffs  
The Government of the Republic of Vanuatu agrees to a ceiling bind ing of 65 per cent with the exception of the items in the tab les below.* 
Tariff Item Number Descriptio n of  Product Base Rate of 
Duty  Bound Rate of 
Duty  Bound Rate of 
surcharge Implementation Period Special  
Safeguard Initial 
Negotiating 
Right Service  
Tax 
 
1 2 3 4 5 6 7 8 9 
0105 Live poultry  20% 10% upon accession   NZ  
0203 Meat of swine  65% 10% “  AUS  
0204 Meat of sheep  50% 10% “  AUS, NZ  
0210 Meat and edible meat offal  40% 10% “  AUS, NZ  
Chapter 3  Fish and crustaceans  75% 10% “    
Chapter 4 
 Yoghurt 
Cheese and curd Eggs  Dairy products with the exception of: 
0403.10 0406 
 0407  30% 
 
65% 
65% 
 
75% 10% 
 
10% 
10% 
 
10% “    
Chapter 5  Products of animal origin  30% 10% “    
Chapter 6  Live trees  30% 10% “    
Chapter 7  Edible vegetables  80% 10% “ SSG   
Chapter 10  Cereals  70% 10% “  AUS 
(1006.30)  
11.01 
11.07 Wheat or meslin flour 
Malt   65% 
65% 10% 
10% upon accession  AUS 
NZ  
Chapter 12  Oil seeds   30% 10% “    
Chapter 13  Gums and resins   30% 10% “    
Chapter 14  Vegetable plaiting materials   30% 10% “     
  WT/ACC/SPEC/VUT/2/Rev.2
 Page 3Tariff Item Number Descriptio n of  Product Base Rate of 
Duty  Bound Rate of 
Duty  Bound Rate of 
surcharge Implementation Period Special  
Safeguard Initial 
Negotiating 
Right Service  
Tax 
 
1 2 3 4 5 6 7 8 9 
Chapter 15  Animal and vegetable fats   30% 10% “    
Chapter  16  Preparation of meat and fish   85% 10% “    
Chapter 17  Sugar and confectionaries   75% 10% upon accession    
Chapter 18 Cocoa and cocoa products   75% 10% “    
Chapter 19  Preparations of cereals   75% 10% “  AUS (1905)  
Chapter 20 Preparations of veg. fruit   75% 10% “    
Chapter 21  Miscellaneous edible preparations  65% 10% “    
2202 Waters, including mineral water  120% 10% “    22.03 Beer  300% 10% “  AUS   
22.04 Wine  200% 10% “  AUS, EC  
22.05 Vermouth  65% 10% “    
22.06 Other fermented beverages  65% 10% “    
22.07 Undenatured ethyl al cohol  65% 10% “    
22.08.1000 Undenatured et hyl alcohol (0-79%)  65% 10% “    
22.08.2000- 
22.08.9000 Spirits obtained by distilling grape, 
whisky, rum, gin, etc.  250% 10% “    
2209 Vinegar  65% 10%  “    
Chapter 23   Residues and wastes   30% 10% “    
Chapter 24  Tobacco   450% 10% “    
 
 
* Bindings on duty and surcharge appear as ad valorem  equivalents though they may be expressed as specific taxes in the Vanuatu Customs Import and Export Duty  Tariff Schedule.  
 WT/ACC/SPEC/VUT/2/Rev.2 
Page 4 SCHEDULE - REPUBLIC OF VANUATU 
This schedule is valid in English or French 
PART I - MOST-FAVOURED-NATION TARIFF 
SECTION II - Other Products 
The Government of the Republic of Vanuatu agrees to  a ceiling binding as set out in the tables below.* 
 
Tariff Item Number Descriptio n of  Product Base Rate of  
Duty 
(unbound)  Bound Rate of 
Duty  Bound Rate of 
surcharge Implementation Period Initial Negotiating 
Right Service  
Tax 
(unbound) 
1 2 3 4 5 6 7 8 
Chapter  25 Salt, sulphur lime and cement  30% 10% “  PNG (2523)  
Chapter  26 Ores, slag and ash  30% “ “   
Chapter  27 Mineral fuels   300% “ “   
Chapter  28 Inorganic chemicals   30% “ “   
Chapter  29 Organic chemicals   30% “ “   
Chapter  30 Pharmaceutical products   30% “ “   
Chapter  31 Fertilizers   30% “ “   
Chapter  32 Tanning or dyeing extracts   65% “ “   
Chapter  33 Essential oils and resins   65% “    
Chapter  34 Soap   100% “    
Chapter  35 Albuminiodal substances  30% “    
Chapter  36 Explosives  65% “    
Chapter  37 Photographic of cine matographic goods  65% “    
Chapter  38 Misc. chemical products   30% “    
Chapter  39 Plastics  30% “    
Chapter  40 Rubber   65% 10%     
  WT/ACC/SPEC/VUT/2/Rev.2
 Page 5Tariff Item Number Descriptio n of  Product Base Rate of  
Duty 
(unbound)  Bound Rate of 
Duty  Bound Rate of 
surcharge Implementation Period Initial Negotiating 
Right Service  
Tax 
(unbound) 
1 2 3 4 5 6 7 8 
Chapter  41 Raw hides   30% “    
Chapter  42 Articles of leather   30% “    
Chapter  43 Furskins   30% “    
Chapter  44 Wood and art of wood  30% “    
Chapter  45 Cork  30% “    
Chapter  46 Manufactures of straw  30% “    
Chapter  47 Pulp of wood  30% “    
Chapter  48 Paper and paperboard  30% “    
Chapter  49 Printed books   30% “    
Chapter  50 Silk  30% “    
Chapter  51 Wool  30% “    
Chapter  52 Cotton   30% “    
Chapter  53 Other veg. textile products  30% “    
Chapter  54 Man made filaments   30% “    
Chapter  55 Man made staple fibre  30% 10%    
Chapter  56 Wadding  30% “ “   
Chapter  57 Carpets   65% “ “   
Chapter  58 Special woven fabrics  30% “ “   
Chapter  59 Impregnated, coated, covered textile 
products  30% “ “   
Chapter  60 Knitted or crocheted fabric  30% “ “   
Chapter  61 
6109 Clothing -knitted or crocheted  
T-shirts singlets and other vests, knitted or crocheted (with Vanuatu motif)  65% 
500 Vatu/ or 70% 
whichever is 
greater “ 
“ “   
Chapter  62 Clothing accessories  65% “ “   
Chapter  63 Other made-up textiles   65% “ “    
 WT/ACC/SPEC/VUT/2/Rev.2 
Page 6 Tariff Item Number Descriptio n of  Product Base Rate of  
Duty 
(unbound)  Bound Rate of 
Duty  Bound Rate of 
surcharge Implementation Period Initial Negotiating 
Right Service  
Tax 
(unbound) 
1 2 3 4 5 6 7 8 
Chapter  64 Footwear  65% “ “   
Chapter  65 Headgear  65% “ “   
Chapter  66 Umbrellas  65% “ “   
Chapter  67 Prepared feathers and down   65% “ “   
Chapter  68 Articles of stone  40% “  “   
Chapter  69 Ceramic products  40% “ “   
Chapter  70 Glass and glassware   40% 10% “   
Chapter  71 Natural or cultured pearls  30% 10% “ AUS (7113.39)  
Chapter  72 Iron and steel   30% 10% “ NZ (7208, 7210, 
7214) 
AUS (7210.70, 
7210.90)  
Chapter  73 Articles of iron and steel  65% 10% “   
Chapter  74 Copper and articles thereof  30% 10% “   
Chapter  75 Nickel and articles thereof  30% 10% “   
Chapter  76 Aluminium and articles thereof  65% 10% “ NZ (7604, 7607, 
7610, 7616)  
Chapter  78 Lead and articles thereof  30% 10% “   
Chapter  79 Zinc and articles thereof   30% 10% “   
Chapter  80 Tin and articles thereof   30% 10% “   
Chapter  81 Other base metals   30% 10% “   
Chapter  82 Tools and implements   30% 10% “   
Chapter  83 Misc articles of base metals   30% 10% “    
  WT/ACC/SPEC/VUT/2/Rev.2
 Page 7Tariff Item Number Descriptio n of  Product Base Rate of  
Duty 
(unbound)  Bound Rate of 
Duty  Bound Rate of 
surcharge Implementation Period Initial Negotiating 
Right Service  
Tax 
(unbound) 
1 2 3 4 5 6 7 8 
Chapter  84 
84.01-8406 
84.07.10 
84.07.21-84.12 
84.13-84.14 
84.15 
84.16-84.17 
84.18 
84.19-84.21 
84.22 
84.23-84.49 
84.50-84.51 
84.51-84.68 
84.69-84.73 
84.74-84.85 Nuclear reactors, boilers, etc. 
 
Aircraft engines  
 
 
Pumps  
Airconditioning  
Furnaces 
Refrigerators 
 
Dishwashers 
 
Dryers 
 
Computers and parts   
 
 
 
 
 
 
 
 
 
 
 
 
 
30%  
30% 
0% 
30% 
 
30% 
65% 
30% 
65% 
30% 
65% 
30% 
65% 
30% 
0% 
30%  
10% 
10% 
10% 
 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% “ 
 
 
 
 
 
 
 
 
 
 
 
 
 
2001 
  
 
 
AUS (8409.99),  
 
NZ (8409, 8412) 
 
 
AUS, NZ (8418)  
 
 
  
Chapter 85  
85.17  Electrical machinery  
25% 30% 
0% by 2001 10% 
10%  NZ (8524)  
Chapter  86  Railway and tram locomotives   30% 10%    
Chapter  87 Vehicles other than railway   90% 10%    
Chapter  88 Aircraft, spacec raft, etc.  0% 10%    
Chapter  89 Ships, boats    65% 10%    
Chapter  90 Optical photographic, etc.  65% 10%    
Chapter  91 Clocks and watches   65% 10%    
Chapter  92 Musical instruments  30% 10%    
Chapter  93 Arms and ammunition   200% 10%    
Chapter  94 Furniture   90% 10%    
Chapter  95 Toys   30% 10%    
Chapter  96 Misc. manufactured articles  30% 10%    
Chapter  97 Works of art   30% 10%     
 WT/ACC/SPEC/VUT/2/Rev.2 
Page 8 Tariff Item Number Descriptio n of  Product Base Rate of  
Duty 
(unbound)  Bound Rate of 
Duty  Bound Rate of 
surcharge Implementation Period Initial Negotiating 
Right Service  
Tax 
(unbound) 
1 2 3 4 5 6 7 8 
Chapter  98   unbound     
 
 
* Bindings on duty and surcharge appear as ad valorem  equivalents though they may be expressed as specific taxes in the Vanuatu Customs Import and Export Duty  Tariff Schedule.  
  WT/ACC/SPEC/VUT/2/Rev.2
 Page 9SCHEDULE - REPUBLIC OF VANUATU 
This schedule is valid in English or French 
PART II - PREFERENTIAL TARIFF 
Preferential Tariffs of the Melanesi an Spearhead Group Trade Agreement 
(Papua New Guinea, Solomon Islands and Vanuatu) 
 
Tariff Item Number Description of  Product Base Rate of Duty 
(unbound)  
1 2 3 
02.01 Meat of bovine animals, fresh or chilled  Free of duty not inclusive of Service Tax 
02.02 Meat of bovine animals, frozen “ 
0208.90 Crocodile meat “ 
0403.10 Yoghurt “ 
0406 Cheese and curd “ 
0409.00 Natural honey “ 
0508 Shell money “ 
0701 to 0714 Edible vegetables and certain roots and t ubers as classified within these tariff codes “ 
0801 to 0814 Edible fruits and nuts;  peel of citrus fruits or  melons as classified with in these tariff codes  “ 
0901 Coffee whether or not roasted or decaffeinat ed: coffee husks and skins; coffee substitutes 
containing coffee in any proportion “ 
0902.0000 Tea “ 
1106 Coconut milk powder “ 
1212.90 Kava “ 
1602.50 Canned beef “ 
1604.0011 Mackerel preserved in oil “  
 WT/ACC/SPEC/VUT/2/Rev.2 
Page 10 Tariff Item Number Description of  Product Base Rate of Duty 
(unbound)  
1 2 3 
1604.0012 Mackerel preserved in brine  Free of duty not inclusive of Service Tax 
1604.0019 Mackerel otherwise prepared  “ 
1604.0021 Canned tuna, skipjack and Atlantic  “ 
1604.0022 bonito preserved in oil or brine or “ 
1604.0029 otherwise prepared or preserved  “ 
1905.10 to 1905.40 Crispbread, gingerbread and the like, sweet biscuits, waffles and wafe rs, rusks, toasted bread 
and similar toasted products and other products classified in ta riff code 1905 (but excludes 
cabin biscuits) “ 
2007 Jams, fruit jellies, marmalades, fruits  or nut puree and fruit or nut pastes, being cooked 
preparations, whether or not containing added sugar or other sweetening matter “ 
2105.00 Ice cream  “ 
2301 to 2309 Residues and waste from food industries; prepared animal fodder “ 
2523.30 Portland cement “ 
3402.20 Liquid bleaches put up for retail sales  “ 
3605.00 Matches “ 
3923.20 Plastic shopping bag “ 
4401 to 4421 Wood and articles of wood;  wood charcoal “ 
4601 to 4602 Manufactures of straw, esparto or  other plaiting materials; basketware or wickerwork Free of duty not inclusive of  Service Tax 
4818.10 Toilet paper “ 
7317.00 Iron steel and nails  “ 
8903.90 Fibreglass manufactured banana boats “ 
9403.30 Wooden furniture of a kind used in offices  “ 
9403.40 Wooden furniture of a kind used in kitchens “ 
9403.50 Wooden furniture of  a kind used in bedrooms  “ 
9403.60 Other wooden furniture “ 
9403.80 Furniture of cane, osier, rattan, bamboo, etc. “  
  WT/ACC/SPEC/VUT/2/Rev.2
 Page 11SCHEDULE - REPUBLIC OF VANUATU 
This schedule is valid in English or French 
PART III - NON-TARIFF CONCESSIONS 
 
Tariff Item Number Description of  Product Concessions  
 
1 2 3 
   
   
   
   
   
 
 
    
Abbreviations: 
AUS - Australia 
EC - European Communities NZ - New Zealand PNG - Papua New Guinea  
 
__________