REPUBLIC OF VANUATU

Import Duties (Consolidation) (Amendment) Act 2023

No. 24 of 2023
Arrangement of Sections
1	Amendment
2	Commencement

REPUBLIC OF VANUATU

Assent:		29/12/2023
Commencement:		29/12/2023

Import Duties (Consolidation) (Amendment) Act No. 24 of 2023
An Act to amend the Import Duties (Consolidation) Act [CAP 91].
Be it enacted by the President and Parliament as follows-
1	Amendment
The Import Duties (Consolidation) Act [CAP 91] is amended as set out in the Schedule.
2	Commencement
This Act commences on the day on which it is published in the Gazette.
SCHEDULE

AMENDMENTS OF IMPORT DUTIES (CONSOLIDTION) ACT [CAP 91]
1	Subsection 1(1)
Repeal the subsection, substitute
	“(1)	Custom import duties must be levied on all goods imported into Vanuatu at the rates set out under Schedule 1.
	(1A)	Despite subsection (1), customs import duty is not payable for any items set out in Schedule 3 under the circumstances or to the extent as specified in that Schedule.”
2	Schedule 1 – Chapter 96- After tariff item 9619.00.00
Insert
“
Tariff Item	Description	Unit Qty	Import Duty Rate	Excise Duty	Import Vat	SITC Code	Export Duty Rate	
9619.00.10	Non-reusable napkins (diapers)	kg	Free	Free	15%	0642.95	Free	
9619.00.90	Others	kg	Free	Free	15%	0642.95	Free	
”
3	Schedule 1 – Parts 2A, 2B and 3
Repeal the Parts.
4	After Schedule 2 
Insert
	“SCHEDULE 3
	The goods listed in this Schedule is to, by reason of the purpose for which they have been imported or are intended 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 any condition affecting the goods listed in this Schedule is not fulfilled after the goods leave customs control, the Director of Customs may disallow the concession and collect duty at the rate applicable under Schedule 1 and such collection is to be without prejudice to action that may be taken under any law for the time being in force.
	Additional Notes
	1. 	Unless the context otherwise requires, all references to column numbers in these Notes are to be taken to apply to the columns in this Schedule.
	2.	 Subject to the provisions of Note 3 below, and of any other qualifying Note of this Schedule, goods are to be entered at the rates of import duty prescribed in column (4), instead of any higher rates of import duty applicable in Schedule 1.
	3. 	Application of the concessional rates of import duty is governed by the following conditions:
	a) 	that the concession claimed at the time of importation or at the time of clearance from a customs-controlled area by the person or body specified in column (2) of Schedule 3; and
	b) 	that where applicable, the goods are of a kind answering to a name or description specified in column 3; and
	c) 	that any condition in column (7) specifying the use of the goods, is to be taken, inter alia, to limit such goods to the type, kind or quantity suitable for such uses; and
	d) 	that all conditions specified in column (7) and any additional conditions that may be specified by the Director under Note 7 are fulfilled, provided that:
	I. 	when any condition affecting the goods is not fulfilled or used for any other purpose other than which they have been approved, after the goods leave customs control, the director may disallow the concession and collect the rate of duty applicable under Schedule 1; and
	II. 	such collection is to be without prejudice to action under any other law for the time being in force.
	e) 	that, where applicable in column (8), a certificate is submitted in accordance with Notes 4 and 5 below; and
	f) 	that the Director of Customs, in his discretion, accepts goods for entry at the rates of duty under this Schedule.
	4	Except in the cases of goods which an officer of customs accepts as accompanied goods, schedule 3 of duty concessions are claimed by endorsing on the prescribed customs entry the relevant Code number of column (1) of this Schedule and the relevant item number of column (1) of this schedule. Where it is indicated in column (8) that a certificate is required, such certificate is to be endorsed on the letter of authority or documents lodged with the customs declaration and is to take the following form:
I hereby certify that the goods to which this declaration applies are imported by/ supplied to
………………………………………………………………………………………………………………………….
(Name of person or body in respect of which the concession is claimed)
Airway Bill/Bill of Lading Reference Number: ……………………………………………………………………
And duty concession is claimed under Code No. …………………… of Schedule 3 to the Import Duties Act (Cap 91) subject to the conditions herein specified.
Signature…………………………… Name………………………………. Date…………………. Status

	The Director of Customs may require the submission of specimen signatures by any person who is to sign a certificate under column (7).
	5 	Unless the contrary is stated or the context otherwise requires, goods specified in column (3) is to:
	a) 	Be imported by or on behalf of the person or body specified in column (2); or
	b) 	Not be delivered ex bond without the express approval of the Director of Customs
	6 	For the purposes of Code No.008, the expression “personal effects” are not to be taken to apply to cigarettes, cigars, tobacco, wine and alcoholic beverages.
	7 	For the purposes of Code No. 001, the expression “raw materials” are to be taken to apply to goods in their natural state before processing or manufacture, or components which are used in the creation of a final manufactured product.
	8 	Notwithstanding the conditions specified in column (7) of Codes No. 001 to 044, the Director may reject or approve the concession and impose additional conditions for the protection of the revenue.’
	9 	The disposal or use of approved goods in column (3) for purposes other than that which the concession is granted, within a period of 5 years of importation, be subject to duty payment as provided in Schedule I of the Import Duties Act (CAP 91).

(1)
Code No.	(2)
Person or Bodies	(3)
Goods Eligible for Duty Concession	(4)
Import Duty Rate	(5)
Excise Duty Rate	(6)
Import
VAT	(7)
Conditions	(8)
Certificate to be signed by	
	SECTION 1 – ECONOMIC RELIEFS	
001	A producer or manufacturer of goods in Vanuatu	a) Raw materials for the manufacture of approved goods including goods to which 27.10 refers

b) Packaging and labelling materials for transport of completed products

c)  Equipment’s used to establish a new manufacturing enterprise

d) Movable item including goods carrying vehicle excluding passenger carrying vehicle	Free	Free	15%	(a) That the finished goods arising from the manufacture or processing operation shall, in the interests of consumer protection, satisfy the Director of Industry in respect to their quality, quantity, and value.

(b) Fuel stated under column 3 (a) is to be used solely for the purpose of manufacturing and production.

	The Director, Dept. of Industry	
002	A person or company

	a) Building materials, equipment’s, fixtures and fittings, furniture’s, cutleries, movable items, excluding all vehicle types.

b) Boats and other floating apparatus, specifically for approved tourism projects.
	Free	Free	15%	a)	Goods imported for a Tourism Development Project.

b)	Goods imported exclusively for the construction, renovation, expansion and repair of a hotel, Island bungalow, resort, and inbound tour operators in Vanuatu.

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

d)	Strata title developments are excluded from this concession
	The Director Dept. of Tourism	
003	A person or organization	Boats, boat building material, fishing equipment, marine motors, refrigeration, solar equipment and fuel.
	Free	Free	15%	a)	The goods are for the exclusive use of approved fishing projects;
Excluding game fishing	The Director Dept. of Fisheries	
004	a.	A person or organization which is party to an agreement with the Government of Vanuatu for the generation of electric power.

b.	The government of Vanuatu for the generation of electric power.	Diesel fuel to which 2710.12.20 refers	Free	10 Vt/l	15.%	a)	The concession granted is in accordance with the agreement with the Government of Vanuatu.

b)	The concession holder must comply with any conditions imposed by the Director of Customs and Inland Revenue in relation to the concession.
	The Director Dept Customs & Inland Revenue	
005	A person or a company 	a)	Engine, engine parts and accessories;

b)	Navigation and Communication equipment;

c)	Safety equipment;
d)	Machineries (including fork lift) and apparatus; 

e)	Materials;

f)	Diesel fuel of 2710.12.20 and greases of 2710.19.20 and engine oil of 2710.19.30;

g)	Excluding motor vehicles of chapter 87. 
	Free	Free	15%	a)	The person or company must obtain permit from Office of the Maritime Regulator (OMR);

b)	The goods must be used solely for the purposes of maintenance and repair of ships owned by the person or company eligible for concession, and not any other vessels.

c)	Fuel quantity shall be based on the restricted quota which customs is satisfied with, for a period of six months.	Commissioner Office of the Maritime Regulator.	
006	A person or company	Machinery and equipment	Free	Free	15%	a)	That the goods are imported for a mineral exploration and extraction project in Vanuatu.
	The Director Dept. Geology and Mines	
007	A person or company	a)	Technical survey equipment’s and apparatus	Free	Free	15%	a)	The person or company must obtain a License of registration from the Land Surveyors Board;

b)	The goods must be used solely for the services, maintenance and repair of technical survey equipment’s owned by a person or company eligible for the concession and not any other persons.	The Director of Lands Survey and Registry	
	SECTION 2 – PERSONAL RELIEFS	
008	A person or organization 	Unaccompanied personal and household effects:

a)	Imported by persons taking up residence in Vanuatu for the first time; or

b)	Imported by a Vanuatu resident returning to live in Vanuatu after an absence from Vanuatu of at least 12 months.
 	Free	Free	Free	a)	Imported within 6 months of being granted a residency visa, or for whatever period the Director may allow.

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

c)	Provided that the goods are;

i.	Used items of personal and household effects that have been owned and available for use overseas by the owner for a period of at least 12 months immediately prior to their departure for Vanuatu (but excluding tobacco, alcoholic beverages, goods in commercial quantities or goods of a commercial nature); and

ii.	One motor vehicle per family changing residence provided it has been owned and available for use for a period of at least 12 months immediately prior to their departure for Vanuatu; and
iii.	One power boat or sail boat on a trailer, capable of being towed by a passenger motor vehicle and has been available for use for a period of at least 12 months immediately prior to their departure for Vanuatu

This concession is granted as the Director may permit. 	The Director of Customs & Inland Revenue	
009	A Person employed in the sessional workers scheme (RSE/SWP) or any other similar scheme.	Unaccompanied personal effects imported by persons employed in the seasonal worker’s scheme. 
	Free

	Free

	Free

	a)	Used items of personal and household effects obtained while domiciled overseas; 

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

c)	Any other new or unused goods to a value of 50,000VT (excluding tobacco products, alcoholic beverages, perfume, goods in commercial quantities or goods of a commercial nature)

c)	Licensed by the Department of Labor and/or any other Government Agency.	The Director of Customs & Inland Revenue 	
010	A bona fide passenger finally disembarking in Vanuatu, over 18 years of age.	Standard Allowances.

(a)	Tobacco products
I.	250 sticks cigarettes; or
II.	100 cigarillos; or
III.	25 cigars; or
IV.	250 grams tobacco

(b)	Alcohol
I.	Spirituous liquors not exceeding 2.25 liters; or
II.	Wine not exceeding 2.25 liters; or
III.	Beer not exceeding 9 liters.

(c)	Toilet water not exceeding 250 milliliters

(d)	Perfume not exceeding 100millilitres

(e)	Any other new or used items including gifts not exceeding 50,000VT in value per person.
	Free	Free	Free	(a)	The goods are not for sale

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

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

d)	All restricted goods requiring permits (new, used or unused) are excluded.
	No customs entry or certificate required.	
011	A bona fide passenger finally disembarking in Vanuatu	Accompanied personal effects including professional instruments, apparatus, tools and implements	Free	Free	Free	(a)	That the goods are owned by the passenger at the time of arrival in Vanuatu and are for personal use, not in commercial quantities or for commercial purposes.

(b)	Used prior to importation

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

(d)	All restricted goods requiring permits (new, used or unused) are excluded.
	Customs entry or certificate not required	
012	A person or organization 	Books, publications, documents, periodicals and magazines or any value imported by parcels post or air freight (with the exception of goods falling within 4911.10.00).	Free	Free	Free	a) The import taxes payable is less than 5,000 Vatu calculated on a customs value (excluding commercial items)

	The Director of Customs & Inland Revenue 	
	SECTION 3 – CHARITABLE RELIEFS FOR NON-PROFIT ORGANISATIONS	
013	The office of the Prime Minister or President of the Republic of Vanuatu	Medals and Official decorations approved by the Government of Vanuatu	Free	Free	Free	The goods are for presentation at government sanctioned ceremonies	The Prime Minister or President of the Republic of Vanuatu	
014	(1) Registered Charitable Organizations under Vanuatu Financial Services Commission (VFSC)

(2)  Non-Vanuatu resident, individuals	Goods as approved by the Director, Dept. of Customs & Inland Revenue	Free	Free	Free	a)	Goods that are a gift to or donated on behalf of the organizations or individuals specified in column (2).

b)	That the goods are for free distribution to:
i.	Hospital patients; or
ii.	Persons in need of support; or
iii.	Are used in the free treatment, assistance or education of such persons.

c) That the person or organization in column 2 must provide the list of the goods to be distributed to the recipients and the contact details.
	The Director, Dept. Customs & Inland Revenue	
015	A youth organization, Girl Guides, Boy Scouts	Uniforms, emblems, and insignia imported for use by the Girl Guides and Boy Scouts and other youth organizations recognized by the Government of Vanuatu or the Vanuatu Christian Council for this purpose	Free	Free	Free	Goods must be imported by the organizations themselves and by a third party for distribution	Girl Guides or Boy Scouts Association; Vanuatu Christian Council	
016	An individual, organization or team	Cups medals, shields and similar trophies specifically for bestowal as an honorary distinction or prize to an individual or team in Vanuatu; or similar trophies gained abroad by Vanuatu residents.	Free	Free	Free	The goods are imported by individuals, teams or sporting organizations. They cannot be imported for resale.	The Director Dept. Customs and Inland Revenue	
017	The Red Cross	All goods imported by The Red Cross	Free	Free	Free	That the goods are imported for donation and/or free distribution.	The Director of Customs and Inland Revenue	
018	Sporting Organizations or schools registered with Vanuatu Association of Sporting and National Olympic Committee (VASNOC)	Sports equipment, tools, movable items, including goods such as sports uniforms and football boots and similar goods which are not for resale	Free	Free	Free	a) That the goods are donated and are imported by a sporting organization or school in Vanuatu 

b) The imported goods are not for sale.	Director responsible for Youth Development and sports.	
019	 Churches whether or not registered under Vanuatu Christian Council.	Building materials; furniture and furnishing including altars; musical instruments, altar bread and altar wine; bibles and hymnals used in divine service; materials bearing church logo’s; Christian literatures. 	Free	Free	Free	The goods are for the sole use of the church and are not intended for resale or otherwise disposed of in any manner.	VCC or the Office Bearer of the church or mission for which the goods are intended.	
020	A school or educational institution	a)	Building materials, including paint for the erection, maintenance or repair of any school and accommodation for boarding pupils and permanent staff.

b)	School furniture including desks, chairs and blackboards.

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

d)	Office and audio/visual equipment

e)	Vehicles (excluding government vehicles), machinery and equipment’s used solely for school operations.
	Free	Free	Free	The goods are only for schools and educational institutions registered with the Department of Education or Educational Institutions privately owned.	The Director of Education or Dean of University or College	
	SECTION 4 – TEMPORARILY IMPORTED GOODS	
021	An individual, corporation or organization	Goods imported for the following purposes:

a)	For use by visitors to Vanuatu during their stay, including means of transport

b)	For display, demonstration or use at exhibitions or expos;

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

d)	Tools of trade and professional equipment for use in Vanuatu

e)	Scientific and educational material for the purposes of research educational or vocational training.	Free	Free	Free	a)	The goods must be used for the purposes identified and shall be re-exported from Vanuatu within a period of twelve months, or for whatever period the Director may allow.

b)	An undertaking or a secured security for the duty and taxes liable on the goods may be required to be lodged with the Director of Customs	The Director Dept. Customs and Inland Revenue	
022	Goods imported for supply to foreign-going vessels and aircraft	a)	Aircraft and vessel spare parts, including goods and materials imported for the repair and maintenance of aircraft and vessels

b)	Fuel, oils and greases

c)	Consumable stores (including tobacco products and alcoholic beverages)

d)	Books, forms, labels and tags.	Free 	Free	Free	That the goods specified in column (3) are solely for use in an international air or shipping service; or are intended solely for use of passengers or crew during a foreign voyage or flight.	The person approved by the Director of Customs and Inland Revenue,	
023	Foreign-going vessels, small-crafts and aircrafts arriving and departing Vanuatu. 	Ships, small-crafts and aircrafts	Free	Free	Free	a) That the vessel or small-craft arrive solely for pleasure cruising in Vanuatu for a period not exceeding 12 months.

b) That the vessel, or aircraft is arriving for unloading imported or loading exported goods and shall be in Vanuatu for a period not exceeding 3 months after the arrival.

c) The vessel cannot be sold, lent, rented, charted, disposed of or used for any commercial purposes.

	The Director Dept. of Customs & Inland Revenue.

Customs entry not required	
024	Master or agent of a “Super Yacht”	Vessels valued in excess of 50,000,000VT
	Free	Fee	15%	For Charter
The vessel must hold current internationally recognized survey certificates permitting charter; and

a)	Permission to charter is provided by the Licensing Section, Dept. Ports and Marine; and

b)	A local agent registered for VAT who holds a current business license as a ship’s agent; and

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

For Personal Use
(a), (b) and (c) above.
	Locally appointed agent approved by the Director of Customs & Inland Revenue.

Customs entry not required	
025	A person or organization
 	Goods imported for Commercial Samples by or on behalf of the Government of Vanuatu or non-government groups or organizations  
	Free	Free	Free	a)	Samples that the Director of customs is satisfied are to be used for placing orders for the importation of goods of the kind represented by the sample and are either at the time of importation or prior to delivery from customs control of a negligible value provided that the following goods be regarded as negligible value.

b)	Consumable and non-consumable goods when one sample or any one line of goods (including sample of a set) or one sample of each of the same line but different sizes are imported (provided that the Director may, at his discretion direct that more than one parcel addressed to the same person or several persons be treated as a single parcel and duty assessed accordingly).

c)	Goods other than those covered in the preceding sub-paragraph (b) when mutilated by and with the consent of the importer prior to delivery from customs control.
	The Director of Customs & Inland Revenue 	
	SECTION 5 - RELIEFS FOR THE PROMOTION OF NATIONAL SAFETY, SECURITY, HEALTH AND WELL-BEING, CREMAINS AND CORPS	
026	a) Vanuatu Police Force 

b) Vanuatu Mobile Force 

c) Police Maritime	Goods imported exclusively for the use by National Law and Order Enforcement.	Free	Free	Free	Provided that such goods are for the use solely for law enforcement and national security (Excluding all fuel types and vehicles).
	The Director Customs and Inland Revenue. 	
027	An individual, corporation or organization	a) Fire engines; trailers for fire-fighting purposes; fire extinguishers; other equipment and appliances of a specialized nature for firefighting purposes and identifiable as such includes headings 3917, 4009, 4203, 5909, 6201, 6203, 6401, 6402, 6506, 6812, 7307, 7311, 7325, 7412, 7419, 7609, 7613, 8201, 8205, 8307, 8405, 8413, 8414, 8424, 8425, 8426, 8481, 8531, 8705, 8716, 9013, 9405 and such headings as the Director may approve.
	Free	Free	Free	The goods imported are not for sale.
	The Director Dept. Customs & Inland Revenue	
028	An individual,
corporation or
organization	Lifebelts, life buoys,
, buoyancy apparatus,
distress flares, and
pyrotechnic devices
used in life saving,
protective and crash
helmets, other life
saving devices,
including components
and specialized
materials for servicing
said appliances and
identifiable as such
Includes headings
3604, 3926, 4016,
4503, 4504, 6307,
6506, 7020, 9303 and
such headings as the
Director may approve.	Free	Free	Free		The Director of Customs and Inland Revenue 	
029	A person or organization
	a) Medical supplies including pharmaceutical products, medical equipment and materials, professional tools, instruments and apparatus.

c) Vehicles (excluding government vehicles), machinery and equipment’s used solely for medical services.	Free	Free	Free	a) The person or company must obtain an approval from the Director responsible for Central Medical Store;

b) That the goods are peculiarly adopted to
correct a deformity of the human body;
substitute any part of the human body;
corrective spectacles (and similar goods
as the Director may approve)

c) The goods must be used solely for medical purpose.

	The Director responsible for Vila Central Medical Store 
 	
030	A person or organization
	Goods imported by or on behalf of the Government of Vanuatu or non-government groups or organizations.
	Free	Free	Free	Goods imported for disabled persons. Goods (including components and materials used in the manufacture or repair of said goods) imported for the use of the blind, deaf, dumb and other disabled persons; parts and accessories of wheelchairs; (and such headings as the Director may approve)
	The Director of Customs & Inland Revenue 	
031	The owner, temporary owner or trustee	Engraved tombstones and memorial tablets and coffins containing deceased persons	Free	Free	Free	The goods are for the interment or grave marking in Vanuatu	Immediate family or trustee of the deceased	
032	The owner or temporary trustee	All goods (including human remains)	Free	Free	Free	The goods were the personal property of a Vanuatu resident who died while temporarily absent from Vanuatu; or the immediate family of a Vanuatu resident, and are not intended to be used for the purposes of trade and became the property of the owner, temporary owner, or trustee under the will or the intestacy of the deceased resident, at the time the when the owner, temporary owner or trustee is resident in Vanuatu.
	The owner, temporary owner or trustee	
SECTION 6 – INTERNATIONAL COOPERATION	
033	Goods admissible free of duty by virtue of an international convention or agreement signed by the Government of Vanuatu which are intended for the use of diplomatic, or other entitled organization or missions or for entitled people employed by them. 	a)	Goods are imported or purchased by a diplomatic mission of a foreign state or international organization for use of the mission or organization.

b)	Goods imported or purchased by diplomatic agents of foreign states or international organizations for their personal use.
	Free	Free	Free	a)	That a signed copy of the convention or agreement is lodged with the Minister for Finance, together with a list of people entitled to privileges under such convention or agreement. 

b)	The goods cannot be sold, lent, rented, hired or used for any commercial purposes

c)	The Director shall impose such conditions as necessary in any particular case.	The Director of Foreign Affairs	
034	A person or organization	Goods imported subject to an international agreement, excluding concessional loan agreement for a national development project
	Free	Free	Free	a)	Goods are donated free of charge to the Government of Vanuatu and local governments by foreign states or international organization as aid in kind.
	a) Director of Foreign Affairs

b) Authority
from donor
organization.	
035	A person or organization	Goods imported by or on behalf of such national development projects as approved by the Council of Ministers (with the exception of all types of fuel oil and motor vehicles falling within 8702 and 8703).	Free	Free	15%	a)	Such approval provided by the Council of Ministers is valid for 4 years;

b)	Any extension must obtain a new Council of Ministers approval;

c)	That the concession be subject to such conditions as the Director of Customs may impose.
	A person approved by the Council of Ministers (COM)	
SECTION 7 – HUMANITARIAN RELIEF SUPPLIES	
036	A person or organization	Goods imported by or on behalf of the Government of Vanuatu or non-government groups or organizations	Free	Free	Free	The goods are for disaster relief, funded by foreign states or international organizations and intended for free distribution for use in declared disaster areas.	The Director responsible for Disaster Management	
037	A person or organization or non-resident individual	Unsolicited goods donated by non-resident individual or organization for free distribution	Free	Free	Free	The goods are for disaster relief intended for free distribution for use in declared disaster areas.	Director of Customs and Inland Revenue	
SECTION 8 – TEMPORARY ADMISSION	
038	A person or organization	Goods originally entered with customs, but short-landed, short shipped or over-entered and arriving subsequent to the initial entry	Free	Free	Free	Evidence in the form of shipping documents, invoices and declarations of the short-landing or over-entering be presented. 	The Director of Customs & Inland Revenue	
039	A person or organization 	Goods exported from Vanuatu and subsequently re-imported in an unimproved state provided it can be shown that:
a)	The goods are of Vanuatu origin; or

b)	If not of Vanuatu origin, that all import duties and taxes liable have been paid and have not been subject to refund or drawback claim of duties upon exportation.	Free	Free	Free	Evidence of exportation to be provided. The goods are re-imported within a period of 3 years. 	The Director of Customs & Inland Revenue 	
040	A person or organization 	Goods exported from Vanuatu which have undergone a value-added process, or repair and are re-imported, provided that:
a)	The goods were declared on exportation as required by the Customs Act; and

b)	The goods are not subject to a drawback of duty on exportation; and

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

This also applies to goods totally replaced.	Free	Free	Free	Evidence of exportation and details of costs of value-added processes, parts, labour and freight are dutiable at the substantive rate for the goods 	The Director of Customs & Inland Revenue 	
041	A person or organization	Goods exported from Vanuatu which have undergone a value-added process, repair and are re-imported provided it can be shown that:

a)	The goods were declared on exportation as required by the Customs Act; and
b)	The goods are not subject to a drawback of duty on exportation; and
c)	Costs of any processes or repairs including materials, labour and freight to Vanuatu are provided free of charge under a guarantee or warranty agreement.

This also applies to goods totally replaced.	Free	Free	Free	Evidence in the form of a warranty or guarantee is provided and that any process or replacement was provided gratis.	The Director of Customs & Inland Revenue	
	SECTION 9 – MISCELLANEOUS CONDTIONAL RELIEFS	
042	A person or organization
	Antiques imported exclusively after being preserved in a foreign state	Free	Free	Free	a)	Antiques of an age exceeding fifty to hundred years;

b)	Of an age exceeding one hundred years

	The Director of Vanuatu Cultural Centre	
043	A person or organization

	 Aircraft Parts 

	Free

	Free	15%

	Aircraft parts with an airworthy certificate issued by International Civil Aviation Organization.

	The Director responsible for Civil Aviation Authority	
044	Airports Vanuatu Limited (AVL)	Goods imported exclusively for the use of aviation security, aviation safety and aviation navigation (excluding administration vehicles).	Free	Free	15%	International safety certificate for firefighting equipment, satellite and the like issued by ICAO	The Director responsible for Civil Aviation Authority	
”