LAWS OF THE REPUBLIC OF VANUATU 
Consolidated Edition 2006 
IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
Commencement:  1 January 1976 
CHAPTER 91 
IMPORT DUTIES (CONSOLIDATION) 
JR 52 of 1975 
JR 37 of 1976 
JR 39 of 1976 
JR 6 of 1977 
JR 20 of 1977 
JR 16 of 1978 
Act 3 of 1980 Act 8 of 1980 
Act 1 of 1982 
Act 6 of 1982 
Act 33 of 1982 
Act 1 of 1984 
Act 27 of 1984 Act 40 of 1984 Act 11 of 1985 
Act 33 of 1985 
Act 26 of 1986 
Act 11 of 1988 
Act 22 of 1988 
Act 49 of 1989 
Act 10 of 1990 
Act 15 of 1990 
Act 1 of 1992 
Act 16 of 1992 
Act 32 of 1993 
Act 17 of 1994 Act 5 of 1995 
Act 12 of 1995 
Act 2 of 1996 
Act 11 of 1996 
Act 8 of 1998 
Act 8 of 1999 
Act 9 of 2000 
Act 34 of 2001 Act 31 of 2002 
Act 16 of 2003 
Act 27 of 2003 
Act 8 of 2004 
Act 19 of 2005 
ARRANGEMENT OF SECTIONS 
1. Customs import duties
2. Duties to be levied on customs value of goods
3. (Repealed )
4. Remission of duty on motor spirit
5. Reduction of import duty for agricultural
development
6. Method of payment
7. OffencesSCHEDULE 1 –  Harmonized System Nomenclature 
SCHEDULE 2 –  Customs Valuation of Imported 
Goods
SCHEDULE 3 –  Exemption from Customs Duties on 
Goods Imported or Delivered from Bonded Warehouse 
SCHEDULE 4 –  (Repealed) 
G/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
IMPORT DUTIES (CONSOLIDATION) 
To consolidate the provisions relating to customs import duties. 
1. Customs import duties
(1) The customs import duties set out in Schedule 1 shall be le vied at the rates therein
specified on all goods imported into Vanuatu:
Provided that customs import duty shall not be payable in resp ect of the items set
forth in Schedule 3 under the circumstances or to the extent specified therein in
respect of such items.
(2) The Minister may by Order make such amendments to any part of Schedule 1 as he
considers necessary to ensure conformity with the Harmonized Co mmodity
Description and Coding System established by the Brussels’s Convention of 14th
June, 1983 and with such other international classifications as he considersnecessary.
(3) Any amendment made under subsection (2) shall not increase or have the effect of
increasing the rates of duties provided in Schedule 1.
2. Duties to be levied on customs value of goods
Thead valorem  duty on imported goods specified in Schedule 1 is payable on the customs
value of such goods worked out in accordance with the provisions of Sc hedule 2.
3. (Repealed)
4. Remission of duty on motor spirit
Notwithstanding the provisions of Schedule 1, the Minister may remit one third of the specific
import duty levied on motor spirit which is for consumption in islands other than Efate and
Espiritu Santo.
5. Reduction of import duty for agricultural development
In order to encourage the development of agriculture, the Minis ter may with the approval of
the Council of Ministers by Order reduce rates for specific imp ort duties.
6. Method of payment
A customs officer shall certify the amounts payable by the impo rter of any goods in respect of
the customs import duty and customs service tax and shall notify him of the total amount
due. Payment by the importer of the total amount due shall be m ade as a single sum.
7. Offences
Failure to pay the amount of customs service tax certified by t he customs officer in
accordance with section 6 shall be an offence punishable by a fine not exceeding VT 50,000.
SCHEDULE 1
(section 1) 
HARMONIZED SYSTEM NOMENCLATURE 
(Available as a separate file in the electronic version of the Consolidated Edition 2006)G/VAL/N/1/VUT/1 
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SCHEDULE 2
(section 2) 
CUSTOMS VALUATION OF IMPORTED GOODS 
1. Interpretation
(1) In this Schedule, unless the contrary intention appears:
“buying commissions” mean the fees paid by an importer to the i mporter’s agent for the service of 
representing the importer abroad in the purchase of goods being  valued; 
“computed value” means the value determined in accordance with clause 8; 
“customs value of imported goods” means the value of goods for the purposes of levying ad valorem 
duties of customs on imported goods; 
“country of export” or “the country from which goods are exported” means the country from which the 
goods are transported directly to Vanuatu or the country from w hich goods are taken to be transported 
directly under subclause (6); 
“country of importation” means the country or customs territory  of importation; 
“deductive value” means the value determined in accordance with  clause 7; 
“goods of the same class or kind” means goods that are within a group or range of goods produced by a 
particular industry or industry sector, and includes identical goods or similar goods; 
“identical goods” means imported goods that:  
(a) are the same in all respects, including physical characteristics, quality and reputation, as the
goods being valued, except for minor differences in appearance that do not affect the value of the
goods; and
(b) were produced in the same country as the goods being valued were produced; and
(c) were produced by or on behalf of the producer of the goods being valued;
but does not include goods which incorporate or reflect engineering, development, artwork, design work, 
plans and sketches for which no adjustment has been made under clause 4(2)(g)(iv) because such 
elements were undertaken in Vanuatu; 
“price actually paid or payable” is the total payment made or t o be made by the buyer to, or for the benefit 
of, the seller of the imported goods; 
"produced" includes grown, manufactured or mined; "similar goods" means imported goods that: 
(a) closely resemble the goods being valued in respect of compo nent materials and parts and
characteristics, and are functionally and commercially intercha ngeable with the goods being
valued, having regard to the quality and reputation of the good s and the goods being valued; and
(b) were produced in the same country as the goods being valued were produced; and(c) were produced by or on behalf of the producer of the goods being valued;
but does not include goods which incorporate or reflect enginee ring, development, artwork, design work, 
plans and sketches for which no adjustment has been made under clause 4(2)(g)(iv) because such 
elements were undertaken in Vanuatu; 
“sufficient information”, in respect of a determination made un der this Schedule of any amount, difference 
or adjustment, means objective and quantifiable information that clearly establishes the accuracy of the amount, difference or adjustment; 
“to produce” includes to grow, to manufacture or to mine; 
“transaction value” means the value determined in accordance wi th clauses 3 and 4. 
(2) For the purposes of this Schedule, persons are taken to be related only if:
(a) they are officers or directors of one another's business; o r
(b) they are legally recognised partners in business; orG/VAL/N/1/VUT/1 
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(c) they are employer and employee; or
(d) in the case of persons that are bodies corporate – another person directly or indi rectly
owns, controls or holds 5 per cent or more of the outstanding v oting stock or shares of
both of them; or
(e) one of them directly or indirectly controls the other; or
(f) both of them are directly or indirectly controlled by anoth er person; or
(g) together they direct or indirectly control another person; or(h) they are members of the same family.
(3) For the purposes of this Schedule, persons who are associat ed in business with one another in
that one is the sole agent, sole distributor or sole concession aire, however described, of the other
are taken to be related if they fall within the criteria of subclause (2).
(4) For the purposes of this Schedule, persons are taken to be members of the same family if:
(a) they are connected by blood relationship within the fourth degree of relationship; or
(b) they are married to each other, or one is married to a person who is connected within the
fourth degree of relationship to the other; or
(c) one has been adopted as the child of the other or as a child of a person who is within the
third degree of relationship to the other.
(5) For the purposes of this Schedule, if:
(a) there are no goods that were produced by or on behalf of the person who produced the
goods being valued; and
(b) there are no goods that are otherwise identical goods or si milar goods;
goods that were produced by or on behalf of a different person and that are otherwise identical 
goods or similar goods are taken to be identical goods or similar goods, as the case may be. 
(6) For the purposes of this Schedule, goods exported to Vanuat u  f r o m  a n y  c o u n t r y  b u t  p a s s i n g
through another country on their way to Vanuatu (whether transh ipped in that other country or
not) are taken to be transported directly from the first mentio ned country .
(7) For the purposes of this Schedule, charges for interest under a financing arrangement entered
into by a buyer and relating to the purchase of imported goods are not to be regarded as part of
the customs value of the goods if:
(a) the charges are distinguished from the price actually paid or payable for the goods; and
(b) such goods are actually sold at the price declared as the p rice actually paid or payable;
and
(c) the buyer, if required, can demonstrate that:
(i) the financing arrangement was made in writing; and
(ii) the claimed rate of interest does not exceed the level for  such transactions
prevailing in the country where, and at the time when, the finance was provided.
(8) For the purposes of this Schedule, information submitted by  an importer, buyer or producer in
relation to valuing imported goods may not be rejected by the D irector of Customs because of the
accounting method by which the information was prepared if it w as prepared in accordance with
generally accepted accounting principles.
(9) In the interpretation of this Schedule, regard must be had to:
(a) the Interpretative Notes in Annex 1 to the Agreement on Implementation of Article VII of
the General Agreement on Tariffs and Trade 1994; an d
(b) the decision of 26 April 1984 on the Treatment of Interest Charges in the Customs Value
of Imported Goods that was adopted by the WTO Committee on Cust oms Valuation on
12 May 1995; andG/VAL/N/1/VUT/1 
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(c) the decision of 24 September 1984 on the Valuation of Carri er Media Bearing Software
for Data Processing Equipment that was adopted by the WTO Commi ttee on Customs
Valuation on 12 May 1995.
2. Application
(1) The provisions of this Schedule apply to any goods imported  into Vanuatu on or after the date
specified by Order in writing made by the Minister .
(2) The customs value of imported goods is to be determined in accordance with clauses 3 to 9.
(3) The customs value of imported goods is their transaction va lue if the customs value can be
determined in accordance with clauses 3 and 4.
(4) If the customs value of imported goods cannot be so determined, it must be determined in the
following order and on the following basis:
(a) the transaction value of identical goods that meet the requ irements set out in clause 5 ;
(b) the transaction value of similar goods that meet the requir ements set out in clause 6;
(c) the deductive value of the imported goods as set out in cla use 7;
(d) the computed value of the imported goods as set out in clau se 8.
(5) The Director of Customs must reverse the order of considera tion of the valuation basis provided
for in subclauses (4)(c) and (d) upon receipt of a written request from the importer.  The reversal
must be confirmed in writing b y the Director of Customs.
(6) If the customs value of imported goods, cannot be determined on the basis of any of the methods
referred to in subclauses (4)(a) to (d), the customs value of the goods must be determined underclause 9.
3. Transaction value as primary basis of customs valuation
(1) The customs value of imported goods is the transaction valu e, that is the price actually paid or
payable for the goods when sold for export to Vanuatu adjusted in accordance with clause 4,
if:
(a) there are no restrictions as to the disposition or use of t he goods by the buyer other than
restrictions  which:
(i) are imposed by law; or
(ii) limit the geographical area in which the goods may be reso ld; or
(iii) do not substantially affect the value of the goods; and
(b) the sale or price is not subject to some condition or consideration for which a value
cannot be determined with respect to the goods being valued; an d
(c) no part of the proceeds of any subsequent resale, disposal or use of the goods by the
buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can
be made in accordance with clause 4; and
(d) the buyer and the seller of the goods are not related to ea ch other at the time the goods
are sold for export or, if the buyer and the seller are related to each other at that time, thetransaction value is acceptable for customs purposes under subc lause (4).
(2) If the buyer and seller are related, the Director of Customs must examine the circumstances
surrounding the sale to determine whether the transaction value is acceptable or not.
(3) If the Director of Customs is of the opinion that the relationship between the buyer and the seller
of any goods influenced the price actually paid or payable for the goods, the Director must:
(a) inform the importer of the grounds on which his or her opinion was formed; and
(b) give the importer a reasonable opportunity to satisfy him or her that the relationship did
not influence the price.
If the importer so requests, the communication of the grounds must be in writing. 
(4) In a sale between related persons, the transaction value of the goods is acceptable and the
goods are to be valued under subclause (1 ) if:G/VAL/N/1/VUT/1 
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(a) the relationship between the buyer and the seller did not influence the price of the goods;
or
(b) the importer of the goods demonstrates the transaction valu e of the goods closely
approximates to one of the following occurring at or about the same time:
(i) the transaction value in sales to unrelated buyers of identical goods or similar
goods for export to Vanuatu;
(ii) the deductive value of identical goods or similar good s;
(iii) the computed value of identical goods or similar goods.
(5) In applying the tests in subclause (4)(b), due account must  be taken of:
(a) demonstrated differences in commercial levels and quantity levels; and
(b) the amounts referred to in clause 4; and
(c) costs incurred by the seller in sales in which the seller a n d  t h e  b u y e r  a r e  n o t  r e l a t e d ,
being costs that are not incurred by the seller in sales in which the seller and the buyer
are related.
(6) Without limiting subclause (4)(b), the factors that may be taken into consideration in determining
whether one value closely approximates to another, include the following:
(a) the nature of the goods being valued;
(b) the nature of the industry that produces the goods being valued;
(c) the season in which the goods being valued are imported;
(d) whether a difference in values is commercially significant.
(7) The tests in subclause (4)(b) are to be used at the initiat ive of the importer and only for
comparison purposes.  Substitute values may not be established under subclause ( 4)(b).
4. Adjustment of price actually paid or payable
(1) In determining the customs value of imported goods under cl ause 3, the price actually paid or
payable for the goods must be adjusted in accordance with subcl auses (2) and (5).
(2) There is to be added to the price actually paid or payable for the imported goods the following
amounts, to the extent that they are incurred by the buyer but are not included in the price
actually paid or payable for the goo ds:
(a) commissions and brokerage, except buying commissions;
(b) the cost of containers, cartons, cases and coverings that a re treated for customs
purposes as being part of the goods;
(c) the cost of packing the goods whether for labour or materials;
(d) royalties and licence fees, including payments for patents, trademarks and copyright,
relating to the goods being valued that the buyer must pay, directly or indirectly, as a
condition of sale of the goods being valued (exclusive of charges for the right toreproduce the goods in Vanuatu) ;
(e) the value of any part of the proceeds of any subsequent resale, disposal or use of the
goods that accrues or is to accrue directly or indirectly to the seller;
(f) the following costs and char ges:
(i) the cost of transportation of the goods to Vanuatu;
(ii) the loading, unloading and handling charges associated with the transportation
of the goods to Vanuatu;
(iii) the cost of insurance of the goods to Vanuatu;
(g) the value (determined and apportioned in accordance with subclause (3)) of the following
goods and services that are supplied directly or indirectly by the buyer free of charge, or
at a reduced cost, for use in connection with the production an d sale for export of the
imported goods:G/VAL/N/1/VUT/1 
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(i) material components, parts and other goods incorporated in the imported goods;
(ii) tools, dies, moulds and other goods used in the production  of the imported
goods;
(iii) materials consumed in the production of the imported good s;
(iv) engineering, development, art work, design work, plans and  sketches
undertaken outside Vanuatu and necessary for the production of the imported
goods.
(3) The value of the goods and services in subclause (2)(g)(i),  (ii), (iii) and (iv) is to be:
(a) determined in a reasonable manner appropriate to the circum stances; and
(b) apportioned to the imported goods in a reasonable manner appropriate to the
circumstances and in accordance with generally accepted account ing principles.
(4) Without limiting subclause (3)(a):
(a) if the importer acquires the goods or services at a given cost from a seller who is not
related to the importer – the value of the goods or services is  that cost; or
(b) if the goods or services were produced by the importer or b y a person related to the
importer – the value of the goods or services is the cost of pr oducing the goods or
services; or
(c) if the goods or services had previously been used by the importer, whether or not
acquired or produced by such importer – the value of the goods or services would be the
original cost of acquisition or production adjusted downward to  reflect the prior use.
(5) There is to be deducted from the price actually paid or payable for the goods the following
amounts, to the extent that they are included in the price actu ally paid or payable for the goods:
(a) any reasonable costs, charges or expenses for the construct ion, erection, assembly,
maintenance or technical assistance provided in respect of the goods after they are
imported;
(b) any reasonable costs, charges or expense incurred in respec t of the transportation or
insurance of the goods within Vanuatu;
(c) any other customs duties or taxes payable in Vanuatu by reason of the importation or
sale of the goods;
if the costs, charges, expenses, duties or taxes are distinguis hed from the price actually paid or 
payable for the goods. 
(6) Additions and deductions to the price actually paid or payable for imported goods must be made
on the basis of sufficient information.
(7) No additions or deductions are to be made to the price actually paid or payable for imported
goods in determining their customs value except as provided for  by this clause.
(8) If there is not sufficient information to determine any of the amounts required to be added to, or
deducted from, the price actually paid or payable, the transact ion value of the goods being valued
cannot b e determined under clau se 3.
5. Transaction value of identical goods as customs value
(1) Subject to subclauses (2), (3) and (4), if the customs value of imported goods cannot be
determined under clause 3, the customs value of the goods is th e transaction value of identic al
goods if the identical goods were:
(a) sold for export to Vanuatu; an d
(b) exported at the same or substantially the same time as the goods being valued; and
(c) sold to a buyer:
(i) at the same or substantially the same commercial level as the buyer of the
goods being valued; and
(ii) in the same or substantially the same quantities as the go ods being valued.G/VAL/N/1/VUT/1 
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(2) If the identical goods were not sold under the conditions described in subclause (1)(c), other
identical goods sold to a buyer under any of the following cond itions are to be substituted:
(a) at the same or substantially the same commercial level but in different quantities;
(b) at a different commercial level but in the same or substant ially the same quantities;
(c) at a different commercial level and in different quantities .
(3) The transaction value of identical goods must be adjusted b y adding to or deducting from that
value, as the case may be, amounts to account for:
(a) if the costs and charges referred to in clause 4(2)(f) are included in the transaction value
– significant differences in such costs and charges between the imported goods and the
identical goods arising from differences in distances and modes  of transport; and
(b) if the transaction value is in respect of identical goods s old under the conditions
described in subclause (2)(a), (b) or (c) – differences in either or both of the following:
(i) the commercial levels of buyers of the identical goods and the imported goods;
(ii) the quantities in which the identical goods and the import ed goods were sold .
Each of the amounts must be determined on the basis of sufficie nt information.  
However, if any such amount cannot be so determined, the customs value of the 
imported goods must not be determined on the basis of the trans action value of 
identical goods under this clause. 
(4) If, in applying this clause, more than one transaction value of identical goods is found, the lowest
such transaction value must be used to determine the customs va lue of the imported goods.
6. Transaction value of similar goods as customs value
(1) If the customs value of imported goods cannot be determined under clause 5, the customs
value of the goods is the transaction value of similar goods if  the similar goods were:
(a) sold for export to Vanuatu; and
(b) exported at the same or at substantially the same time as t he goods being valued; and
(c) sold to a buyer:
(i) at the same or substantially the same commercial level as the buyer of the
imported goods; and
(ii) in the same or substantially the same quantities as the go ods being valued.
(2) Subclauses (2), (3) and (4) of clause 5 apply to this claus e as if a reference in those subclauses
to "identical goods" were a reference to "similar goods".
7. Deductive value as customs value
(1) If the customs value of imported goods cannot be determined under clause 6, the customs
value of the goods is the deductive value of the goods as provided for by subclause (2), (3) or
(4), whichever applies.
(2) The deductive value of imported goods is the unit price at which the imported goods, or identical
or similar goods, are sold in the greatest aggregate quantity i f:
(a) the imported goods, or identical or similar goods, are sold  in Vanuatu in the condition in
which they were imported; a nd
(b) the sale occurs at or about the time of the importation of the goods being valued.
(3) The deductive value of imported goods is the unit price at which the imported goods, or identical
or similar goods, are sold in the greatest aggregate quantity at the earliest date after the goods
being valued are imported if:
(a) the imported goods, or identical or similar goods, are sold  in Vanuatu in the condition in
which they were imported; and
(b) the sale does not occur at or about the time of the importation of the goods being valued,
but does occur with 90 days after that importation.
(4) If:G/VAL/N/1/VUT/1 
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(a) neither the imported goods nor identical goods nor similar goods are sold in Vanuatu in
the condition in which they were imported; and
(b) the imported goods, after being assembled, packaged or further processed in Vanuatu,
are sold in Vanuatu within 90 days after their importation; and
(c) the importer requests that this subclause be applied;
the deductive value of the imported goods is the unit price at which those goods are sold in the 
greatest aggregate quantity, due allowance being made for the value added by the assembling, 
packaging or further processing referred to in paragraph (b). 
(5) For the purposes of subclauses (2), (3) and (4), the unit p rice at which imported goods, or
identical or similar goods, are sold must be determined by asce rtaining the unit price in respect of
sales of the g oods:
(a) at the first commercial level after importation of the good s; and
(b) to persons who are not related to the persons from whom the y buy the goods;
if a sufficient number of such sales have been made to permit a  determination of the unit price of 
the goods. 
(6) Any sale in Vanuatu of imported goods to a person who supplies any of the goods or services
referred to in clause 4(2)(g) directly or indirectly free of charge, or at a reduced cost, for use in
connection with the production and sale for export of the impor ted goods must not be taken into
account for the purposes of this clause.
(7) For the purpose of subclauses (2), (3) and (4), the unit price in respect of any goods being value d
must be adjusted by deducting from the price an amount equal to the total of the following:
(a) an amount determined in accordance with subclause (8) for:
(i) the commission generally earned on a unit basis; or
(ii) the profit and general expenses, including all costs of ma rketing the goods,
considered together as a whole that is generally reflected on a  unit  ba sis;
in connection with sales in Vanuatu of goods of the same class or kind; 
(b) the reasonable costs, charges and expenses that are incurred in respect of the
transportation and insurance of the goods within Vanuatu, and reasonable associated
costs, charges and expenses, to the extent that an amount for such costs, charges and
expenses is not deducted in respect of general expenses under paragraph (a );
(c) any customs duty or other taxes payable in Vanuatu in respect of the goods to the extent
that an amount for such duties and taxes is not deducted in respect of general expensesunder paragraph (a) ;
(d) if subclause (4) applies – the amount of value added to the  goods that is attributable to
the assembly, packaging or further processing in Vanuatu of the goo ds.
(8) The amount for commission or profit and general expenses referred to in subclause (7)(a) must
be calculated on a percentage basis and determined on the basis  of information prepared in a
manner consistent with generally accepted accounting principles .
(9) The information must be supplied:
(a) by or on behalf of the importer of the goods being valued; or
(b) if the information supplied by or on behalf of the importer  of the goods being valued is not
sufficient information – by an examination of sales in Vanuatu of the narrowest group or
range of goods of the same class or kind as the goods being val ued from which sufficient
information can be obtained.
(10) If there is not sufficient information to determine the am ount referred to in subclause (7)(d) in
respect of any goods being valued, the customs value of the goo ds must not be determined
under subclause (4).
(11) For the purposes of subclause (3), the “earliest date” refers to the date by which sales of the
imported goods or of identical or similar imported goods are ma de in sufficient quantity to
establish the unit price.G/VAL/N/1/VUT/1 
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8. Computed value as customs value
(1) If the customs value of imported goods cannot be determined  under clause 7, the customs value
of the goods is the computed value of the goods.
(2) The computed value of the imported goods is the sum of:
(a) the costs, charges and expenses, or the value, of:
(i) materials employed in producing the imported goods; and
(ii) the production or other processing of the imported goods;
including the costs, charges and expenses mentioned in subclause (3), and determined 
in the manner specified in subclause (4); and 
(b) an amount for profit and general expenses, considered toget her as a whole, equal to that
usually reflected in sales of goods of the same class or kind a s the goods being valued
which are made by producers in the country of exportation for e xport to Vanuatu, and
determined under subclause (5) .
(3) The costs, charges and expenses mentioned in subclause (2)(a) include the following:
(a) the costs referred to in clause 4(2)(b) and (c);(b) the value of any goods and services referred to in clause 4 (2)(g) which have been
supplied directly or indirectly b y the buyer for use in connect ion with the production of
the imported goods;
(c) the value of engineering, development, artwork, design work , plans and sketches th at
were undertaken in Vanuatu to the extent that such elements are  charged to the
producer of the goods.
(4) The costs, charges and expenses referred to in subclause (2 )(a) are to be determined on the
basis of:(a) the commercial accounts of the producer of the goods being valued; or
(b) any other sufficient information relating to the production  of the goods being valued;
supplied by or on behalf of the producer of the goods and prepared in a manner consistent with 
generally accepted accounting principles of the country of prod uction of the goods being valued. 
(5) The amount of profit and general expenses referred to in su bclause (2)(b) must be calculated on
a percentage basis and determined on the basis of information prepared in a manner consistent
with generally acceptable accounting principles of the country of production of the goods being
valued .
(6) The information must be supplied:
(a) by or on behalf of the producer of the goods being valued; or
(b) if the information supplied by or on behalf of the producer of the goods being valued is
not sufficient information – by an examination of sales for exp ort to Vanuatu of the
narrowest group or range of goods of the same class or kind from which sufficientinformation can be obtained.
(7) For the purposes of this clause, "general expenses" means the direct and indirect costs, charges
and expenses of producing goods for export other than the costs , charges and expenses referred
to in subclause (2)(a).
9. Residual value
(1) If the customs value of imported goods cannot be determined under clause 8, the customs
value must be determined:
(a) on information available in Vanuatu; and
(b) on the basis of the value derived from the methods of valua tion set out in clauses 3 to
8 interpreted in a flexible manner and reasonably adjusted to t he extent necessary to
arrive at the custom s value of the goods.
(2) However, a customs value must not be determined on the basi s of:G/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
(a) the selling price in Vanuatu of goods produced in Vanuatu; or
(b) a system which provides for the acceptance for customs purp oses of the higher of 2
alternative va lues; or
(c) the price of goods on the domestic market of the country of  exportation; or
(d) the cost of production other than computed values that have  been determined for
identical or similar goods in accordance with clause 7; or
(e) the price of goods for export to a country other than Vanuatu ; or
(f) minimum customs values; or
(g) arbitrary or fictitious values.
10. Appeal rights
(1) At any time after the making of a determination by the Dire ctor of Customs in relation to any
imported goods, the Director of Customs may review the determin ation.
(2) The importer of any goods may, at any time after the making of a determination by the Director of
Customs in relation to the goods, request the Director of Customs to review the determination.
(3) If, as a result of a review under subclause (1) or (2), the Director of Customs is satisfied that the
determination is:
(a) inconsistent with this Schedule; or
(b) incorrect for any other reason;
the Director of Customs must amend the determination, and import duty is payable in accordance 
with that amended determination. 
(4) If the importer of the goods is not satisfied with a decisi on of the Director of Customs under
subclause (3) in relation to a determination, the importer may apply to the Supreme Court for a
review of the original determination or the amended determinati on, as the case requires.
(5) The Supreme Court may affirm, vary or revoke the original determination or the amended
determination, as the case requires.
11. Supply of information
Subject to clause 12, upon the written request by the importer of any goods, the Director of Customs
must give written notice to the importer:
(a) of the customs value of the goods; and
(b) the basis of the determination of that value; and
(c) the provisions of this Schedule that apply to the goods.
12. Confidential information
(1) This clause applies to information that:
(a) is by its nature confidential; or
(b) has been provided to the Director of Customs by any government or person on a
confidential basis for the purpose of determining the customs v alue of any goods.
(2) The information must not be disclosed to any other governme nt or person without the specific
authority of the government or person who provided the informat ion, except to extent that it may
be required to be disclosed in any legal proceedings arising out of a determination made under
this Schedule.
13. Foreign currency conversion
(1) If the conversion of foreign currency into the currency of Vanuatu is necessary to determine
the customs value of imported goods, the rate of exchange to be used:
(a) is the rate duly published by the competent authority in Va nuatu; and
(b) must reflect as effectively as possible, in respect of the period covered by each such
document of publication, the current value of such currency in commercial
transactions in terms of the currency of Vanuatu.G/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
(2) The rate of exchange to be used is the rate referred to in subclause (1) that is in effect at the
time when the imported goods are declared for customs purposes.
(3) The Director of Customs must notify the rate of exchange in  such manner as he or she
determines.
14. Withdrawal of goods
(1) If, in the course of determining the customs value of imported goods, it becomes necessary to
delay the final determination of the customs value, the importe r of the goods may withdraw the
goods from the control of the Director of Cus toms.
(2) The Director of Customs as a condition of withdrawal of any  goods may require from the
importer:
(a) a sufficient guarantee for the goods in the form of a suret y; or
(b) a deposit or some other appropriate instrument covering the  ultimate payment of
customs duties for which the goods may be liable.
15. Delegation
The Director of Customs may delegate, by instrument in writing,  all or any of his or her functions and
powers under this Schedule (other than those under clause 10) to a customs officer on such terms and
conditions as are specified in the instrument of delegation.
SCHEDULE 3
(section 1) 
EXEMPTION FROM CUSTOMS DUTIES ON GOODS IMPORTED
OR DELIVERED FROM BONDED WAREHOUSE 
The goods listed in this Schedule shall, by reason of the purpo se for which they have been imported or 
are to be used, be either exempted from duty or liable to duty at lower rates than those to which they 
would be liable under the terms of Schedule 1, provided that in each case any conditions specified hereunder are complied with. 
If within three years of the date of importation and without pr ior notification to Customs any goods 
imported under an exemption listed in this schedule are used for a purpose other than that for which 
the exemption was approved, the Director of Customs may disallo w the concession and collect duty at 
the rates applicable under Schedule 1 and such collection shall  be without prejudice to action that may 
be taken under any law for the time being in force. 
In any case where an importer gives prior notification to Custo ms of intention to divert exempt goods 
to the home-market for purpose other than that for which exempt ion was granted, the Director of 
Customs may allow a reduction of liability for customs purposes  and assess a notional C.I.F. value 
based on the price such goods would fetch in an open market sale between an independent seller and 
buyer on the date when the intended diversion is formally decla red in writing to the Director of 
Customs. 
SECTION 1 – ECONOMIC RELIEFS 
Exemption granted under this section shall be granted only afte r compliance to minimum criteria as 
prescribed by the Director of Customs, after consultation with favourable recommendation by any 
relevant authority. All exemptions whether granted or declined under this section shall be notified by 
publication in the Government Gazette. 
X.1 Goods Imported for Manufacturing or Processing Operation – Standard Relief 
X.1A Goods Imported for Manufacturing or Processing Operation I nvolving Capital Investment of VT
1 Billion or More 
X.2 Goods imported under Approved Development Project Agreement s 
X.3 Goods Imported for Agriculture, Horticulture, Livestock or Forestry Project – Standard Relief G/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
X.3A Goods Imported for Agriculture, Horticulture, Livestock or Forestry Project Involving Capital
Investment of VT 1 Billion or More 
X.4 Goods Imported for Inter-Island Shipping – Standard Relief 
X.4A Goods Imported for Inter-Island Shipping Involving Capital Investment of VT 1 Billion or More
X.5 Goods Imported for a Tourism Development Project – Standard  Relief 
X.5A Goods Imported for a Tourism Development Project Involving  Capital Investment  of VT 1
Billion or More 
X.6 Goods imported for Mineral Exploration and Extraction 
X.7 Diesel fuel imported for the generation of certain electri c power. 
X.9 Fisheries Industry Equipment Project –Standard Relief 
X.9A  Fisheries Industry Equipment for Project Involving Capita l Investment of VT 1 Billion or More
SECTION 2 – PERSONAL RELIEFS 
X.20 Personal and Household Reliefs
X.21  Photographs, Films, Negatives and Audio or Video recording
X.22 Legacies and inheritances
X.23 Post and Airfreight Packages
X.24 Wedding Presents and Other unsolicited Gifts
SECTION 3 – CHARITABLE RELIEFS FOR  NON-PROFIT MAKING GROUPS AND 
ORGANISATIONS 
X.30 Charities
X.31 Trophies
X.32 Sports Equipment
X.33 Uniforms, Medals and DecorationsX.34. Church Supplies
X.35 School Supplies
SECTION 4 – TEMPORARILY IMPORTED GOODS
X.40 Visiting Vessels and Aircraft
X.41 Goods imported for Display or use at Exhibitions, Fairs, M eeting or similar Events
X.42 Goods imported for Hire or L oan
X.43 Tools of Trade and Professional EquipmentX.44  Scientific and Pedagogic Material and Equipment
X.45 Commercial SamplesX.46 Inward Processi ng Relief
X.47 Goods imported for Duty-Free Sale to Tourists and Departin g passengers
X.48 Good imported temporarily for supply to foreign-going vessels and aircraft
SECTION 5 – RELIEFS FOR THE PROMOTION OF NATIONAL SAFETY,  HEAL TH OR WELL-
BEING
X.50 Life-Saving E quipment
X.51 Fire-Fighting Equipment
X.53 Dental Surgery and Laboratory Supplies
X.54 Grave-Stones, Memorials and Corpses of deceased persons
X.55  Constituent for use in the Preparation of Medicament s
X.56   Law and Order SuppliesX.57  Hospital medical supplies
SECTION 6 – MISCELLANEOUS CONDITIONAL RELIEFS
X.60 Returned goo ds
X.61 Containers, Crates, etc…. 
X.62 S oft Techniques of Energy
X.64 Goods not in accordance with contract
X.65 Goods admitted under an International Convention or Agreem entG/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
SECTION 1 – ECONOMIC RELIEFS 
X.1 Goods Imported for Manufacturing or Processing Operation – Standard Relief 
The Director of Customs may, subject to the favourable recommen dations of the Director of Industry 
exempt any goods or approve a reduction of customs duty otherwi se payable under the Customs 
Tariff, in respect of any goods being raw materials, machinery or equipment to be used exclusively in a 
manufacturing or processing operation in the Republic of Vanuatu. 
Provided that: 
(a) application shall be made to the Director of Industry in such form and manner as may be
prescribed by the Director; and
(b) the finished goods arising from such manufacture or process ing operation shall, in the
interests of consumer protection, satisfy the Director of Indus try in respect of their quality,
quantity and value; and
(c) the importer shall at all times comply with such terms and conditions as maybe imposed by
the Director of Industry.
X.1A Goods Imported for Manufacturing or Processing Operation I nvolving Capital
Investment of VT 1 Billion or More
(1) Despite clause X.1, the Director of Customs may, subject to  the favourable recommendation of
the Director of Industry, approve a total exemption from customs import duty on any goods
referred to in that item for the prescribed period if:
(a) the requirements set out in that item are met; and
(b) the Director of Industry is satisfied that the capital investment in Vanuatu in the
manufacturing or processing operation concerned will be VT 1 bi llion or more within
the pre scribed perio d.
(2) If the Director of Industry advises the Director of Customs , after the exemption is approved,
that the Director of Industry is satisfied (based on informatio n not available to him or her when
making the recommendation under subsection (1)) that the capita l investment in Vanuatu has
been or will be less than VT 1 billion within the prescribed period:
(a) the exemption ceases to apply; and
(b) the provisions of clause X.1 are to be applied in relation to any goods that have been
imported and are the subject of the exemption; and
(c) the importer must pay any customs import duty that is determined to be payable under
paragraph (b).
(3) However, if the Director of Industry advises the Director of Customs that the Director of
Industry is satisfied that failure to invest VT 1 billion or mo re within the prescribed period is
due to circumstances beyond the control of the importer, the Di rector of Customs may
contin ue the exemption for a further perio d.
(4) If the Director of Industry subsequently advises the Direct or of Customs that the Director of
Industry is satisfied (based on information not available to hi m or her when giving advice
under subclause (3)) that the capital investment in Vanuatu has been or will be less than a
total of VT 1 billion during the prescribed period and the furt her period, subclause (2)(a), ( b)
and (c) applies.
(5) In this item, “prescribed period”, for an exemption from cu stoms import duty, means the 3 year
period commencing from the approval of the application for the exemption.
X.2 Goods Imported under Approved Development Project Agreement s
If:
(i) a person is a party to an agreement with the Government for a development project; and
(ii) the agreement is likely to contribute significantly to the  economic development of Vanuatu;
and
(iii) the person imports goods into Vanuatu;G/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
the Director may, subject to the prior approval of the Council of Ministers, exempt the goods from 
customs duty otherwise payable or approve a reduction of custom s duty otherwise payable in respect 
of the goods.  The amount of any reduction is to be determined in writing by the Director. 
X.3 Goods Imported for Agriculture, Horticulture, Livestock or Forestry Project – Standard 
Relief
The Director of Customs may, subject to the favourable recommen dation of the relevant Director, 
approve a reduction of customs duty, otherwise payable under the Customs Tariff – 
(i) to a rate of not less than 5% for plant, machinery, materials and equipment (including
designed vehicles such as cattle-trucks, refrigerated vehicles and the like), and including
spare-parts and accessories; and
(ii) to a rate of 6 VT per litre for fuel oils, intended for us e in static machinery or to power vehicles
and equipment engaged primarily in off-the-road applications:
Provided that: 
(a) application for reduction of exemption shall be made to the  relevant Director in such form and
manner as may be prescribed by the Director; and
(b) the goods shall be intended exclusively for use on a develo pment project approved by the
relevant Director;
(c) this provision shall not cover vehicles designed for general road use, or logging equipment;
and
(d) the importer shall at all times comply with such terms and conditions as may be imposed by
the relevant Directo r.
And further provided that the Director of Customs may at his/he r discretion determine whether goods 
for which a reduction is claimed are so eligible. 
X.3A Goods Imported for Agriculture, Horticulture, Livestock or  Forestry Project involv ing
Capital Investment of VT 1 Billion or More
(1) Despite clause X.3, the Director of Customs may, subject to  the favourable recommend ation of
the relevant Director, approve a total exemption from customs i mport duty on any goods
referred to in that item for the prescribed period if:
(a) the requirements set out in that item are met; and
(b) the relevant Director is satisfied that the capital investment in Vanuatu in the
developm ent project concerned will be VT 1 billion or more within the prescribed
period.
(2) If the relevant Director advises the Director of Customs, a fter the exemption is approved, that
the relevant Director is satisfied (based on information not available to him or her when
making the recommendation under subclause (1)) that the capital investment in Vanuatu hasbeen or will be less than VT 1 billion within the prescribed pe riod:
(a) the exemption ceases to apply; and
(b) the provisions of item X.3 are to be applied in relation to  any goods that have been
imported and are the subjec t of the exemption; and
(c) the importer must pay any customs import duty that is determined to be payable under
paragraph (b).
(3) However, if the relevant Director advises the Director of C ustoms that the relevant Director is
satisfied that failure to invest VT 1 billion or more within th e prescribed period is due to
circum stances beyond the control of the importer, the Director of Customs may continue t he
exemption for a further period.
(4) If the relevant Director subsequently advises the Director of Customs that the relevant Director
is satisfied (based on information not available to him or her when giving advice under
subclause (3)) that the capital investment in Vanuatu has been or will be less than a total of
VT 1 billion during the prescribed period and the further perio d, subclause (2)(a), (b) and (c)
applie s.G/VAL/N/1/VUT/1 
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(5) In this item, “prescribed period”, for an exemption from cu stoms import duty, means the 3 year
period commencing from the approval of the application for the exemption.
X.4 Goods Imported for Inter-Island Shipping  – Standard Relief
T h e  D i r e c t o r  o f  C u s t o m s  m a y  a p p r o v e  a  r e d u c t i o n  o f  c u s t o m s  d u t y , otherwise payable under the
Customs Tariff: –
(i) to a rate of not less than 5% for plant, machinery, equipme nt and materials (including spare-
parts) imported exclusively for use in inter-island shipping; a nd
(ii) to a rate of 6 VT per litre for fuel oils, intended exclusively for use by cargo vessels engaged in
inter-island transportation:
Provided that: 
(a) application for reduction shall be made to the Director of Customs in such form and manner as
may be prescribed by him; and
(b) the person to whom relief is granted shall at all time comply with such terms and conditions as
may be imposed by the relevant Director of Customs.
X.4A Goods Imported for Inter-Island Shipping Involving Capital  Investment of VT 1 Billion or
More
(1) Despite item X.4, the Director of Customs may approve a total exemption from customs import
duty on any goods referred to in that item for the prescribed p eriod if:
(a) the requirements set out in that item are met; and
(b) the Director is satisfied that the capital investment in Va nuatu in the shipping proje ct
concerned will be VT 1 billion or more within the prescribed pe riod.
(2) If the Director determines (after the exemption is approved  a n d  b a s e d  o n  i n f o r m a t i o n  n o t
available to him or her when approving the total exemption under subclause (1)) that the
capital investment in Vanuatu has been or will be less than VT 1 billion within the prescribed
period :
(a) the exemption ceases to apply; and
(b) the provisions of clause X.4 are to be applied in relation to any goods that have been
imported and are the subje ct of the exemption; and
(c) the importer must pay any customs import duty that is determined to be payable under
paragraph (b).
(3) However, if the Director determines that failure to invest VT 1 billion or more within the
prescribed period is due to circumstances beyond the control of  the importer, he or she may
continue the exemption for a further peri od.
(4) If the Director determines subsequently (based on informati on not available to him or her
when making the determination under subclause (3)) that the cap ital investment in Vanuatu
has been or will be less than a total of VT 1 billion during th e prescribed period and the further
period, subclause (2)(a), (b) and (c) ap plies.
(5) In this item, “prescribed period”, for an exemption from cu stoms import duty, means the 3 year
period commencing from the approval of the application for the exemption.
X.5 Goods Imported for a Tourism Development Project – Standard Relief
The Director of Customs may, subject to a favourable recommenda tion of the Director of Tourism
approve a reduction of custom duty, otherwise payable under the  Customs Tariff –
(i) to a rate of not less than 5% on all plant, machinery, equi pment and materials (including
spare-parts) imported exclusively for the construction and esta blishment of a new tourism
development project, or the upgrading, refurbishment or extension of an existing touri sm
facility which the Director is satisfied is likely to contribut e significantly to the economic
development of the Republic of Vanuatu; and
(ii) to a rate of 6 VT per litre for fuel oils intended exclusively for use by static electro-generators
in rural areas where no public utility services are avail able.
Provided that: G/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
(a) application for reduction of exemption shall be made to the  Director of Tourism in such form
and manner as may be prescribed by him; and
(b) the goods shall be intended exclusively for use in tourism development project approved by
the Director of Tourism;
(c) the person to whom relief is granted shall at all time comp ly with such terms and conditions as
may be imposed by the relevant Director of Customs.
X.5A Goods Imported for a Tourism Development Project involving  Capital Investment of VT
1 Billion or More
(1) Despite clause X.5, the Director of Customs may, subject to  the favourable recommendation of
the Director of Tourism, approve a total exemption from customs import duty on any goods
referred to in that item for the prescribed period if:
(a) the requirements set out in that item are met; and
(b) the Director of Tourism is satisfied that the capital inves tment in Vanuatu in the
tourism development project concerned (excluding any such inves tment in vehicles or
boats) will be VT 1 billion or more within the prescribed perio d.
(2) If the Director of Tourism advises the Director of Customs,  after the exemption is approved,
that the Director of Tourism is satisfied (based on information  not available to him or her when
making the recommendation under subclause (1)) that the capital  investment in Vanuatu has
been or will be less than VT 1 billion within the prescribed period:
(a) the exemption ceases to apply; and
(b) the provisions of clause X.5 are to be applied in relation to any goods that have been
imported and are the subject of the exemption; and
(c) the importer must pay any customs import duty that is determined to be payable und er
paragraph (b).
(3) However, if the Director of Tourism advises the Director of  Customs that the Director of
Tourism is satisfied that failure to invest VT 1 billion or more within the prescribed period is
due to circumstances beyond the control of the importer, the Director of Customs ma y
continue the exemption for a further period.
(4) If the Director of Tourism subsequently advises the Directo r of Customs that the Director of
Tourism is satisfied (based on information not available to him or her when giving advice
under subclause (3)) that the capital investment in Vanuatu has been or will be less than a
total of VT 1 billion during the prescribed period and the furt her period, subclause (2)(a), ( b)
and (c) applies.
(5) In this item, “prescribed period”, for an exemption from cu stoms import duty, means the 3 year
period commencing from the approval of the application for the exemption.
X.6 Goods Imported for Mineral Exploration and Extraction
The Director of Customs may, subject to the favourable recommen dation of the Director of Geology
and Mines approved a total exemption of customs duty otherwise payable under the Customs Tariff,
on all plants, machineries, equipment, vehicles, fuels, reagent s and materials (including spare parts
but excluding general consumable goods) imported for a mineral exploration and extraction proje ct
which the Director of Geology and Mines considers is likely to contribute significantly to the
development of the mineral exploration and extraction programme in the Republic of Vanuatu.
X.7 Diesel Fuel Imported for the Generation of Certain Electric  Power
(1) If:
(a) a person is a party to an agreement with the Government for  the production of electri c
power; and
(b) diesel fuel is imported and is used by that person only for  the purposes of that
agreement; and
(c) the imported fuel is diesel fuel (distillate) classified un der Tariff Classification Code
2710.0 050;G/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
the Director of Customs may, subject to the prior approval of t he Council of Ministers, exempt 
the diesel fuel from Customs Duty otherwise payable or approve a reduction of Customs Duty 
otherwise payable in respect to the diesel fuel.  The amount of  the reduction is to be 
determined in writing by the Director. 
(2) The Director of Customs may impose such terms and condition s as the Director thinks
necessary on any exemption or reduction under this section.
(3) A person who is a party to the agreement referred to in subsection (1) must comply with such
terms and conditions imposed under subsec tion (2).
X.9 Fisheries Industry Equipment for Project – Standard Relief
The Director of Customs may, subject to the favourable recommendations of the Director of Fisheries,
approve a reduction of customs duty, otherwise payable under th e Customs Tariff, to a rate of not less
than 5% for:
(i) Boats, and boat-building materials, including, fuel-oils, w here these are to be exclusively for
commercial fishing;
(iii) Machinery, materials and equipment including fishing in-board and out-board motors,
refrigeration equipment:
Provided that: 
(a) reduction for fuel-oil allowed under subsection (i) above s hall be:
a reduction of 5% of the duty rate where ad valorem duty rates apply and 6 VT per litre for
fuel-oils in the case of new fisheries projects and such privil eges shall be allowed for a period
to be determined by the Director of Fisheries; and any goods for which a reduction is claimed
shall be accompanied by a certificate stating that the goods ar e intended to be solely for an
approved fisheries project and further provided that such certi ficate be endorsed by the
Director of Fisheries .
X.9A Fisheries Industry Equipment for Project involving Capital  Investment of Vt 1 Billion or
More
(1) Despite clause X.9, the Director of Customs may, subject to  the favourable recommendation of
the Director of Fisheries, approve a total exemption from customs import duty on any goods
referred to in that item for the prescribed period if:
(a) the requirements set out in that item are met; and
(b) the Director of Fisheries is satisfied that the capital investment in Vanuatu in the
fisheries project concerned will be VT 1 billion or more within  the prescribed period.
(2) If the Director of Fisheries advises the Director of Custom s, after the exemption is approved,
that the Director of Fisheries is satisfied (based on information not available to him or her
when making the recommendation under subclause (1)) that the ca pital investment in Vanuatu
has been or will be less than VT 1 billion within the prescribed period:
(a) the exemption ceases to apply; and
(b) the provisions of clause X.9 are to be applied in relation to any goods that have been
imported and are the subject of the exemption; and
(c) the importer must pay any customs import duty that is deter mined to be payable under
paragraph (b).
(3) However, if the Director of Fisheries advises the Director of Customs that the Director of
Fisheries is satisfied that failure to invest VT 1 billion or more within the prescribed period is
d u e  t o  c i r c u m s t a n c e s  b e y o n d  t h e  c o n t r o l  o f  t h e  i m p o r t e r ,  t h e  D i rector of Customs may
continue the exemption for a further period.
(4) If the Director of Fisheries subsequently advises the Direc tor of Customs that the Director of
Fisheries is satisfied (based on information not available to h im or her when giving advice
under subclause (3)) that the capital investment in Vanuatu has been (or will be) less than atotal of VT 1 billion during the prescribed period and the furt her period, subclause (2)(a), (b)
and (c) applies.G/VAL/N/1/VUT/1 
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(5) In this item, “prescribed period”, for an exemption from cu stoms import duty, means the 3 year
period commencing from the approval of the application for the exemption.
SECTION 2 – PERSONAL RELIEFS 
INTRODUCTION
Notwithstanding any thing in any other enactment or in any other section of this Act, for the purpose of 
determining entitlement to customs exemption which may be allow ed in respect of imported personal 
and household effects, the following definitions shall apply: 
“Director” shall mean the Director of the Vanuatu Customs Department. 
“resident” shall mean any person importing personal or househol d effects who, on the date such 
goods are imported, has spent not less than 12 months in the Re public of Vanuatu during the 
preceding two (2)-year period. “person changing residence” shall mean any person who has taken  up, or intends to take up, 
continuous residence in Vanuatu for a period of not less than s ix (6) months. 
“standard allowances” shall mean the following goods: 
(a) 250 cigarettes, or 100 cigarillos, or 50 cigars, or 250 grams of tobacco; and
(b) 1.5 litres of spirits; and
(c) 2250 millilitre s of wine; and
(ca) 9 litres of beer; and (d) 25 centilitres of toilet water; and
(e) 10 centilitres of perfumed spirits; and
(f) any other new or unused items including gifts (but excluding prohibited or restricted goods) up
to a value of 50,000 vatu per person.
“means of transport” shall be taken to mean only motor vehicle, water-borne craft and aircraft. 
“motor vehicle” shall mean any passenger motor car designed for  the conveyance of a driver and up to 
a maximum of five adult passengers, but shall also include moto rcycles, auto-cycles fitted with an 
auxiliary motor and mechanically-propelled invalid carriages. 
“water-borne craft” shall mean yachts and other vessels designed for pleasure or sports and shall 
include ocean-going yachts up to a maximum of 40 net registered  tons. 
X.20 Personal and Household Reliefs
(1) Accompanied personal and house hold effects
Goods which meet the following terms and conditions may be admi tted without payment of
customs duty otherwise payable under the substantive tariff.
(A) Residents
(i) The standard allowances; and
(ii) any other personal or household effects, other than means of transport, which
can be shown to the satisfaction of the Director to have been owned and used
abroad by the importer for a period of at least 12 mon ths:
provided that the allowances under (i) above shall not apply to any person of less than 15 years of age, nor to any person who has arrived in Vanuatu a s a member of the 
crew of a vessel or an aircraft. 
(B) Non-Residents
(i) The standard allowances; and
(ii) any other personal or household effects, including means o f transport, which
is imported solely for the use of the importer or his family du ring their stay in
Vanuatu:
provided that: 
(a) the allowances under (i) above shall not apply to any perso n of less than 15
years of age not to any person who has arrived in Vanuatu as a member o f
the crew of a vessel or aircraft; andG/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
(b) any goods admitted under (ii) above, shall not be sold, hired, given, lent,
pledged or otherwise disposed of in Vanuatu; and
(c) the allowances under (ii) above shall not include yachts, similar craft, and
private aircraft for which separate provision is made under X.40.C. of this
Schedule; and
(d) any goods admitted under (ii) above shall be re-exported fr om Vanuatu within
a period of 6 months from the date of importation, save for rea son of
circumstances accepted by the Director as being of an exception al and
unavoidable nature; and
(e) the Director may, in any case where he sees fit, require th e payment of a
deposit or other security for the duties and taxes liable thereon until such time
as the goods are re-exported; and
(f) any goods admitted under (ii) above by a person who subsequ ently decides
to become a resident of Vanuatu must be declared in writing to the Director
within six months of the date of first importation, and any dut i e s  a n d  t a x e s
liable thereon paid or otherwise exempted under this or any oth er section of
this Schedule in such manner and under such conditions as may b e decide d
by the Director.
(2) Unaccompanied personal or household effects
(A) Residents
Any personal or household effects, other than means of transport, which can be shown to the 
satisfaction of the Director to have been owned and used abroad  by the importer for a period 
of at least 12 months. 
(B) Non-Residents
Any personal or household effects, including means of transport , which are imported solely for
use by the importer or his family in the course of the visit:
provided that: 
(a) any goods so admitted shall not be sold, hired, given, lent , pledged or otherwise
disposed of in Vanuatu; a nd
(b) the goods shall not be used for any commercial purpose in Vanuatu; and
(c) the goods admitted shall be re-exported from Vanuatu within  a period of 6 months
from the date of importation save for reason of circumstances accepted by the
Director as being of an exceptional and unavoidable nature; and
(d) the Director may, in any case where he sees fit, require a deposit or other security for
the duties and taxes thereon until such time as the goods are r e-exported from
Vanuatu; and
(e) any goods admitted under (ii) above by a person who subsequ ently decides to
become a resident of Vanuatu must be declared in writing to the Director within six
months of the date of first importation, and any duties and tax es liable thereon paid or
otherwise exempted under this or any other section of this Sche dule in such manner
and under such conditions as may be decided by the Director.
(3) Person changing residen ce
In addition to any allowances to which they may be entitled und er this or any other section of
this Schedule, persons changing residence may also import the f ollowing goods:
(a) new items of clothing, bedding  or any other similar personal or household effects up to
a maximum value of VT 50,000 per person; and
(b) used items of personal and household effects, including mea ns of transport, which
can be shown to the satisfaction of the Director to have been o wned and used abroad
by the importer or his family:
provided that:  G/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
(i) the goods are imported within a period of 6 months before o r 6 months after the date
on which the importer first arrived in Vanuatu to take up a per iod of continuous
residence; and
(ii) the goods shall not be sold, hired, given, pledged or otherwise disposed of in Vanuatu
for a period of at least 2 years from the date of importation; and
(iii) in the case of means of transport, the goods must have be en owned and used abroad
by the importer for a period or periods in excess of 12 months i n  t h e  2  y e a r s
preceding the date of importation into Vanuatu, and further provided that the
maximum quantity allowable shall be limited to one motor-vehicl e or one water-borne
craft or one aircraft for each importer, or for each importer’s  family in any case where
a person changing residence is joined or intends to be joined d uring his period of
residence in Vanuatu by members of his immediate family; and
(iv) any goods previously imported to Vanuatu under a non-resid ents concession which
are eligible for duty and tax-free admission by a person changing residence must be
declared to the Director in writing within 6 months of the date  of first importation, and
any duties and taxes liable thereon paid or otherwise exempted under this or any
other section of this Schedule in such manner and under such co nditions as may be
decided by the Directo r.
X.21 Photographs, Films, Negatives and Audio or Video RecordingsThe followi ng good s may be admitted free of duty:
(a) Photographs, developed negatives, developed films and audio  or video recordings;
(b) Recordings of a kind normally intended for use in language instructions:
Provided that the Director of Customs shall be satisfied that any goods imported under (a) above have only personal or sentimental value to the importer, are intende d for his personal use and are not 
intended for sale, hire, public exhibition or performance. 
X.22 Legacies and Inheritances
Good s and articles which the Director of Customs is satisfied w ere belonging to or in the possession of
a deceased person and were used by him before his death other than for business purposes and t hat
such goods and articles are imported by or for a person residen t in the Republic of Vanuatu who has
become entitled thereto by virtue of any testamentary depositio n or intestacy may be admitted free of
duty.
X.23 Post And Airfreight Packages
Articles arriving by post or airfreight for the exclusive perso nal use of the recipient where the FOB
value of such articles does not exceed VT 10,000 may be admitted free of duty:
Provided that the Director of Customs may, at his discretion, determine than more than one parcel 
addressed to the same or several persons may be treated as a si ngle importation and duty shall be 
assessed accordingly. 
X.24 Wedding Presents and other Un solicited Gifts
(1) Wedding presents of an individual FOB value not exceeding VT 20,000;
(2) Other unsolicited gifts of a total FOB value not exceeding VT 10,000 may be admitted free of
duty:
Provided that : 
(a) relief under (1) above shall require the written approval o f the Director of Customs; and
(b) the total number of gifts admitted for any one wedding shal l not together exceed a total FOB
value of VT 100,000; and
(c) the Director of Customs and Taxes may, if he sees fit, requ ire the production of documentary
evidence to support any claim to entitlement under this exempti on and may also require a
deposit of other form of security for the duties and taxes liable thereon until such evidence is
produced; andG/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
(d) the Director of Customs and Taxes may, as he sees fit, dete rmine that gifts imported under (2)
above by the same or several persons may be treated as a single importation and duty shall
be assessed accordingly.
SECTION 3 – CHARITABLE RELIEFS FOR  NON-PROFIT MAKING GROUPS AND 
ORGANISATION 
X.30 Chariti es
(a) Goods which are gift to a charitable or religious organisation and which are declared to be
imported by such organisation for free distribution to or for t he assistance of hospital patients
or of persons in need of support; and
(b) Goods donated to the Red Cross for use or free distribution  in emergencies and certified b y
the person for the time being in charge of the Red Cross in the  Republic of Vanuatu that they
are for free distribution may be admitted free of duty:
Provided that any used clothing imported as a charitable gift m ust be accompanied by a certificate of 
fumigation;
and further provided that the Director of Customs and Taxes may determine the quantity of goods that 
may be imported by any organisation. 
X.31 Trophies
Cups, medals, shields and similar trophies which have been gain ed abroad or are provided to the
satisfaction of the Director of Customs and Taxes to be intende d specifically for bestowal as an
honorary distinction or prize may be admitted free of duty:
Provided that this exemption s hall not apply or extend to the importation or stocking of such articles for 
the purpose of trade. 
X.32 Sports Equipment
Sports equipment, clothing and footwear used in open air sports , in quantity as the Director of
Customs and Taxes may consider reasonable may be admitted free of duty:
Provided that such imports are made by or on behalf of a sporting organisation or school and are 
accompanied by a signed undertaking by a person acceptable to t he Director of Customs and Taxes 
that such goods and equipment will remain the property of such organisation or school and that they 
have not been imported for sale or hire. 
X.33 Uniform, Medals and Decorations
The following goods may be admitted free of duty:
(a) Uniforms and equipment imported for use by the Red Cross, G irl Guides or Boy Scouts
associations or such other youth organisations recognised for t his purpose by the Government
of Vanuatu, and prescribed law enforcement officers.
(b) Medals and decoration approved by the Government of Vanuatu  for wearing by persons in the
Republic of Vanuatu.
X.34 Church Supplies
The following goods may be admitted free of duty:(a) Building materials, including paint, for erection or repair of any church building;
(b) furniture and furnishing, including altars, baptismal fonts, pulpits, organs and such musical
instruments and associated equipment used exclusively for divin e worship, sacerdot al
vestments;
(c) articles for use in the celebration of divine worship inclu ding altar bread and wine:
Provided that the goods are declared to be required for such pu rpose at the time of importation and 
are accompanied by a signed declaration from a member of the church or mission for which they are intended, certifying that the articles are for the sole use of a church and are not intended to be sold or 
otherwise disposed of in any manner. 
X.35 School Supp lies
The following goods may be admitted free of duty:G/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
(a) Building materials, including paint, for erection, maintena nce or repair of a ny school or building
attached to or in close proximity to a school and which are to be used exclusively for the
accommodation of boarding pupils or permanent members of the te aching s taff;
(b) school furniture including desk, chairs and blackboards;
(c) educational supplies including books, stationery, maps, cha rts, pencils, rulers, and equipme nt
for technical education;
(d) office equipment, generators, lawn mowers, kitchen equipmen t and any goods intended
exclusively for use in schools (including vehicles or b oats);
Provided that the Director of Customs may limit the number of exempt vehicles or boats issued under 
this provision, and 
further provided:  
(i) that a certificate is given at the time of importation by a n official of the organisation for whi ch
they are intended (such official having been specifically nomin ated for this purpose), stating
that the goods are solely for use in a school or schools and that they are not intended to be
resold or disposed of (otherwise than to the pupils of such sch ool) in any other manner;
(ii) that the Director of Customs shall be satisfied that such goods are necessary for the proper
function of such establishment.
SECTION 4 – TEMPORARILY IMPORTED GOODS 
X.40 Visiting Vessels and Aircraft
A. Vessels and aircraft engaged in International Trade
Any vessel or aircraft lawfully engaged in international trade which arrives in Vanuatu for the
purpose of:
(i) discharging or loading manifested cargo, or disembarking or embarking fare paying
passengers; or
(ii) safety, due to stress of weather, or repair, or for any other reason of circumstances
accepted by the Director as being of an exceptional and unavoid able nature:
may be admitted free of duty, provided that the said aircraft shall depart Vanuatu within a 
reasonable period, having regard to the purpose of the visit, b ut in any case not later than 30 
days save in any case where the Director approves an extension on the grounds of 
exceptional and unavoidable circumstance. 
B. Foreign Government vessels and aircraft
Any vessel or aircraft owned or chartered by a foreign Government which visits Vanuatu at the
invitation of the Government of the Republic of Vanuatu shall b e free of duty.
C. Yachts and private aircraft
Sea-going yachts and private aircraft temporarily visiting Vanu atu may be admitted free of
duty provided that in each case the vessel or aircraft:
(a) has entered Vanuatu under its own power on a voyage from foreign port or place; and
(b) belongs to or has been hired, chartered or otherwise loaned to a person or person
travelling on board the vessel or aircraft at the time of its a rrival in Vanuatu; and
(c) is intended for the personal use of the person or persons o n board and shall not be
used for any commercial purpose in Vanuatu; and
(d) shall not be sold, lent, hired, pledged or otherwise dispos ed of and shall not be used
for any commercial purpose in Vanuatu; and
(e) shall not remain in Vanuatu for a period or periods exceeding a total of 18 months in
any period of 24 months, save for reason of circumstance (including a change of
residence) accepted by the Director of Customs as being of an e xceptional and
unavoidable nature.G/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
X.41 Goods Imported for Display or Use at Exhibitions, Fairs, M eetings or Similar Events
Any goods imported for display, demonstration or use at exhibit ions, fairs, meetings or similar events
(other than exhibitions organised for private purposes in shops  or business premises with a view to the
sale of foreign goods), subject to whatever terms and condition s as may be determined by the Director
may be admitted free of customs duty.
Provided that: 
(a) the number or quantity of identical articles is reasonable having regard to the purpose of
importation; and
(b) the goods shall not be sold, lent, hired, pledged or otherwise disposed of in Vanuatu; and
(c) the goods shall be re-exported from Vanuatu within a period  of 6 months, save for reason of
circumstance (including a change of residence) accepted by the Director of Customs as being
of an exceptional and unavoidable natu re; and
(d) the Director may, in any case where he sees fit, require a deposit or other security for the
duties and taxes liable thereon until such time as the goods ar e re-exported from Vanuatu.
X.42 Goods Imported for Hire or Loan
Machinery or equipment intended for use on a project which, in the opinion of the Director of Customs
is likely to contribute to the economic development of the Repu blic of Vanuatu may be admitted free of
duty:
Provided that: 
(a) the importer is able to satisfy the Director that no suitable alternative machinery or equipment
is available for hire of  loan in Vanuatu; and
(b) the goods remain in the ownership of the overseas supplier;  and
(c) the goods shall be re-exported from Vanuatu within a period  of 6 months, save for reason of
circumstance accepted by the Director of Customs as being of an exceptional and
unavoidable nature; and
(d) the Director may, in case where he sees fit, require a depo sit or other security for the duties
and taxes liable thereon until such time as the goods are re-ex ported from Vanuatu.
X.43 Tools of Trade and Professional Equipment
Tools of trade and professional equipment which, in the opinion  of the Director, are necessary for the
exercise of the calling, trade or profession of a person visiti ng Vanuatu for the purpose of performing a
specified task may be admi tted free of duty:
Provided that the tools or equipment: 
(a) shall be owned by a natural person resident abroad or by a legal person established abroad;
and
(b) shall be imported by a natural person resident abroad or by a legal person establi shed abroad;
and
(c) shall be used solely by or under the personal supervision o f the visiting person, save in any
case otherwise approved by the Directo r; and
(d) shall be re-exported from Vanuatu within a period of 6 mont hs, save for reason of
circumstance accepted by the Director of Customs as being of an exceptional and
unavoidable nature;
and further provided that the Director of Customs shall, in any  case where he sees fit, impose such 
additional conditions as he may consider to be necessary, inclu ding the requirement for deposit or 
other security for the duties and taxes liable thereon. 
X.44 Scientific and Pedagogical Material a nd Equipment
Scientific and pedagogic material and equipment which is to be used in the Republic of Vanuatu solely
for the purpose of scientific research, education or vocational  training, including spare parts and test
equipment for the maintenance, checking, gauging or repair of s uch equipment may be admitted free
of duty:
Provided that the goods: G/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
(a) are imported by approved institutions and used under their control and responsibility; and
(b) are used for non-commercial purposes; and
(c) remain in the ownership of a natural person resident abroad  or a legal person established
abroad; and
(d) shall be re-exported from Vanuatu within a period of 6 mont hs, save for reason of
circumstance accepted by the Director of Customs as being of an  exceptional and
unavoidable nature:
X.46 Inward Processing Relief
(1) Any goods imported into Vanuatu for manufacturing, processing or repair (other than goods
being imported solely for packing, repacking or labeling) may b e admitted free of duty if th e
Director is satisfied:
(a) the process for which the approval is sought is beneficial to the national economy; and
(b) any exemption would not conflict with the interests of esta blished producers of goods
identical or similar to those in respect of which admission is requested.
(2) The Director may impose such terms and conditions as the Di rector thinks necessary on any
exemption under this section, including a requirement for a dep osit or other security for duty.
X.47 Goods Imported for Duty-Free Sale to Tourists and Departing PassengersGoods imported for duty-free sale to tourists, departing or tra nsit passengers, crew members of
visiting vessels (including yachts) or aircraft, or to any other person or organisation entitled to
purchase goods duty free by virtue of an international conventi on or agreement signed by the
Government of Republic of Vanuatu may be imported free of duty:
Provided that the goods shall on importation be declared for en try into a Bonded Warehouse approved 
by the Director of Customs; and provided further that the owner of the goods shall comply strictly with any requirements which the 
Collector may impose including stock control and delivery condi tions. 
X.48 Goods Imported Temporarily for Supply to Foreign-Going Vessels and Air craft
The following may be admitted free of duty:
(a) Aircraft and vessel spare parts, including goods and materials imported for the repair and
renovation of aircraft and vessels, and which are intended to b e fitted thereto;
(b) fuels, oils and greases;
(c) consumable stores (includin g tobacco products and alcoholic  beverages) which are intended
solely for the use of passengers or crew during a foreign voyage or flights:
Provided that such goods are intended solely for supply to airc raft and vessel which have received, or 
which are about to receive, outward clearance for a voyage to a foreign port or place. 
SECTION 5 – RELIEFS FOR THE PROMOTION OF NATIONAL SAFETY, HEALT H OR WELL-
BEING
X.50 Life Savi ng Equipment
The following items may be admitted free of duty:
(a) Life saving equipment including life jackets, life buoys, b uoyancy apparatus, dye for marking
sea, distress flares, rockets and other pyrotechnic devices for use i n life saving;
(b) signal equipment including Morse signalling lamps, code fla gs, semaphore flags, horns and
sirens:
Provided that any equipment which is claimed under subparagraph  (a) above shall be subject of a 
signed undertaking that they are intended for use only in emerg ency life-saving operations and that 
they will be used for no other purpose. 
X.51 Fire-Fighting Equipment
The following items may be admitted free of duty:G/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
Fire-fighting equipment including fire-extinguishers, fire-engi nes, fire-hoses and goods or materials 
imported for use with such equipment: 
Provided that any goods which is claimed shall be subject of a signed undertaking that they are 
intended for use only as or with fire-fighting equipment and that they will be used for no other purpose. 
X.53 Dental Surgery and Laboratory  Supplies
The following items may be admitted free of duty:
(a) Surgery equipment including dental chair units, sterilisers , dental instruments and units fo r
storing such instruments;
(b) laboratory equipment including lathes, clamps, teeth, wax, stainless steel wire and bands,
acrylic resins and plaster of Paris;
(c) filling materials including dental cements, amalgam of mercury, zinc oxide, gold, and gold leaf:Provided that such articles are imported on a signed declaration by an approved dental surgeon 
certifying that the goods are solely for use in his dental surg ery: 
Provided further that the Director is satisfied that such goods  are necessary for the proper functioning 
of such dental surgery. 
X.54 Gravestones, Memorials and Corpses of Deceased Person 
The following items may be admitted free of duty: 
(a) Tombs, graves, and accessories therefor, fresh and artificial flowers imported for use during a
funeral service and other memorials for deceased persons:Provided that the Director may determine whether such articles fall within the provisions of this
exemption.
(b) Coffins containing deceased persons and special exemption s hall include all necessary
documents relating to the death, including those which are inte nded for health and police
services.
X.55 Constituent for Use in the Preparation of Medicaments
Any goods intended exclusively for use by pharmacist as constituents in the preparation of
medicame nts (as defined in Legal Note I to Chapter 30 of the Va nuatu Customs Tariff) may be
admitted free o f duty:
Provided that: 
(a) application for exemption shall be made to the Director of Customs in such form and manner
as may be prescribed by him; and
(b) the importer shall at all times comply with such terms and conditions as may be imposed by
the Director of Customs.
X.56 Law and Orde r Supplies
Any goods imported exclusively for use by Law and Order Enforce ment Agencies may be admitted
free of duty:Provided that such goods which claimed shall be the subject of a signed undertaking that they are 
intended for use only as law and security enforcement purposes and that they will be used for no other 
purposes. 
X.57 Hospital Medical Supplies
Medicaments falling under Tariff Classification Headings 3003 a nd 3004 if:
(a) the medicaments are imported by the Central Medical Store –  Importer Company Code
CO16 0; and
(b) the medicaments are for use only in hospitals within Vanuat u; and
(c) the importer complies with such terms and conditions as may be imposed by the Director.G/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
SECTION 6 – MISCELLANEOUS CONDITIONAL RELIEFS 
X.60 Returned Goods
(A) Same state goods:
Any goods exported from Vanuatu which are subsequently re-impor ted in the same state
provided that it can be shown to the Director’s satisfaction th at:
(i) the goods are of Vanuatu origin; or
(ii) if not of Vanuatu origin, that all import duties and taxes  liable thereon have been paid
and have not been refunded nor been the subject of a claim for reimbursement, of that
the goods are otherwise exempt from liability;
may be admitted free of duty. 
(B) Goods which have undergone a process or repair:
Any goods exported from Vanuatu which have undergone a process or repair and which are
re-imported within such time limits as may be determined by the  Director may be admitted free
of duty provided that:
(i) the goods are declared to Customs, in such form and manners as may be required by
the Director, prior to their exportation from Vanuatu; and
(ii) the goods have not been nor will be the subject of a claim  for reimbursement of import
duties and taxes by virtue of their exporta tion; and
(iii) the costs of any materials used or incorporated during th e process or repair, as well
as any other costs relating thereto shall be declared:
and further provided that duties and taxes shall be liable on t he value added to the exported 
goods by virtue of such process or repair except in any case wh ere replacement parts or 
labour is provided without charge under a guarantee or warranty agreement. 
X.61 Containers, Crates, etc.
Containers, crates, etc., in which goods liable to customs duti es (whether exempted therefrom or not)
are normally placed or packed during transportation may be admitted free of duty:
Provided that the Director is satisfied that any containers so specified are of no substantial value for 
any purpose other than as containers of the goods actually pack ed therein: 
and provided further that in the case of international shipping  containers, the said containers are re-
exported from Vanuatu within a period of 6 months from the date  of importation. 
X.62 Soft Techniques of Energy
The following goods may be admitted at the rate of duty 5% unle ss the substantive tariff rate is lower
than 5% in which case the substantive tariff rate shall apply:
(a) Solar heaters;
(b) Photovoltaic generators, consisting of panels of photocells  combined with other apparatus
such as voltage regulators and storage batteries, including accessories and replacement parts
therefor;
(c) hydraulic engines and motors (including water wheels and wa ter turbines);
(d) wind-engines (windmills):
Provided that in any case where eligibility for a reduced rate of 5% is in doubt the Director of Customs 
shall, as he sees fit, determine the entitlement of goods for w hich reduction is claimed. 
X.64 Goods not in Accordance with Contra ct
Any imported goods which are not in accordance with terms of a contract of sale by reason of type,
quantity, quality, performance or for any other reason acceptab le may be admitted free of duty:
Provided that: 
(a) the application for relief shall be lodged within a period of 3 months following the date of
importation, save in any case where a longer period is accepted  by the Director of Customs as
being reasonable having regard to the purpose for which the goo ds were imported; andG/VAL/N/1/VUT/1 
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IMPORT DUTIES (CONSOLIDATION) [CAP. 91] 
(b) the goods shall not be used, other than for the purpose of testing; and
(c) the importer shall produce such document or other evidence as may be required by the
Director; and
(d) the goods shall be re-exported, destroyed in official prese nce and that duties and taxes liable,
if any, on the waste materials arising from such destruction sh all be paid.
X.65 Goods Imported under an International Convention or Agreem ent
The following shall be admitted free of duty:Any goods admissible free of duty or tax by virtue of an intern ational convention or agreement signed 
by the Government of the Republic Vanuatu, which are intended f or the use of a diplomatic, or for 
entitled other approved organisation or mission, or for entitled persons employed by them: 
(a) Goods imported by Diplomatic Mission of foreign states or i nternational organisations for the
use of the Missions;
(b) Goods imported by diplomatic agents of foreign states or international organisations for their
personal use;
(c) Goods imported by technical experts provided by foreign sta tes or international organisations
for their personal use;
(d) Goods (other than disaster relief aid) donated free of charge to the Government of Vanuatu by
foreign states or organisations as aid in kind;
(e) Goods (other than disaster relief aid) donated free of charge to non-government groups and
organisations in Vanuatu by foreign states or organisations und er discretionary grant
schemes;
(f) Goods (other than disaster relief aid) imported by or on be half of the Government of Vanuatu
for aid projects funded by developm ent cash grants administered  by Vanuatu;
(g) Goods (other than disaster relief aid) imported by or on behalf of the Government of Vanuatu
for aid projects funded by development loans administered by Va nuatu;
(h) Goods imported by or on behalf of the Government of Vanuatu  for disaster relief projects
funded by foreign states or international organisations;
(i) Other;
Provided that  a signed copy of the convention or agreement shal l be lodged with the Minister of 
Finance, together with a list of persons entitled to privileges  under such convention or agreement; 
and further provided that the Director shall impose such condit ions as he may consider necessary in 
any particular case. 
SCHEDULE 4
 (Repealed) 
Table of Amendments (since the Revised Edition 1988) 
1(2) Amended by Act 22 of 1988 
3(1) Amended by Act 2 of 1996 
Sec 3(3) Amended by Act 22 of 1988; 
3 Repealed by Act 8 of 1998 
Schedule 1 Substituted by Act 22 of 1988; then amended by Acts 10 of 1990, 15 of 1990, 1 of 1992, 16 of 1992,  32 of 
1993, 17 of 1994,  5 of 1995, 2 of 1996, 11 of 1996; then substituted by Act 8 of 1998; then amended by Acts 9 of 2000, 34 of 2001, 31 of 2002,16 of 2003, 27 of 2003, 19 of 2005; then substituted and amended  by Act 46 of 2005 (Published only in electronic edition, as subject to frequent change) 
Schedule 2 Substituted by Act 8 of 1999  Schedule 3 Substituted by Act 22 of 1988; then amended by Acts 49 of 1989, 32 of 1993, 2 of 1996, 11 of 1996; then 
substituted by Act 8 of 1998; then amended by Acts 34 of 2001, 31 of 2002, 8 of 2004, 19 of 2005 
Schedule 4 Substituted by Act 22 of 1988; then amended by Acts 49 of 1989, 16 of 1992, 11 of 1996; then repealed by 
implication by Act 8 of 1998 G/VAL/N/1/VUT/1 
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