Tax (Duty and VAT) shall apply accordingly irrespective wether it is for personal consumption or selling purposes.
Prohibited goods are those goods categorized under laws being totally forbidden to enter Vanuatu, wether imported or exported.
Prohibited and Restricted goods shall include:
- Weapons such as firearms and Ammunitions as per the Firearms Act (CAP 108).
- Objectionable (indecent) articles such as video tapes, films, records, CD-Roms, and Publications as indicated in the Obscenity Law (173).
- Illicit Drugs - marijuana, heroine, cocaine, methamphetamine including other forms of drugs as described in Dangerous Drugs Act (CAP 12)
- Endanger species of Flora and Fauna and products derived from these endangered species. It shall also include Fish and Crustaceans, molluses and other aquatic invertebrates requiring an import Permit from Vanuatu Quarantine and Inspection Services.
- The Customs Act No. 15 of 1999, Part 7, Section 29, on Prohibitions and Restrictions stated that:
Subject to the approval of the Council of Ministers, the Minister may, by order in writing, prohibit or restrict the importation into Vanuatu of any goods. - A person must not:
(a) import, or attempt to import, any goods the importation of which into Vanuatu is prohibited under this Act or any other Act; or
(b) import, or attempt to import, any goods in contravention of any restrictions that is in force under this Act or any other Act. - A person who contravenes subsection (2) is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
- Goods involved in an offence under subsections (3) may be seized by Customs and on seizure are forfeited to the Government.
- Any goods on board a ship or aircraft subject to restrictions and declared to Customs may be:
(a) left on board the ship or aircraft for the period of its stay in Vanuatu; or
(b) Surrendered to Customs or police for safe keeping and subsequent re-export from Vanuatu.
The laws of Vanuatu prohibits the importation of narcotics, obscene publications and materials (books, magazines, and video cassettes), and certain firearms such as automatic weapons. There are severe penalties for any breach of these prohibitions.