In some instances, relevant documentations are lacking resulted in nonpayment of due taxes.
Section 80 of Customs Act No.7 of 2013, provides for the keeping of business records. It is the duty and responsibility of the licensee, owner, importer, Exporter or his or her agent to must keep or cause to be kept in Vanuatu business records for a period not exceeding 5 years.
Subsection (2), (a), (b), (c) states when a Customs required the business records, the Owner. Importer or Exporter must make the records available, provides copies of the records, and answers any related questions asked by Customs.
Subsection (3) of S 80 makes it clear if the information is recorded or stored by means of an electronic or other device the licensee, importer exporter or agent must at the request of a customs officer operate the device or cause it to be operated to make the information available to the Customs Officer.
Section 81 sets the basis on which the person is required by law to ‘Giving Customs access to business records. This basically means that whenever Customs is required to verify business records ( especially with regards to import and export transactions), the licensee, owner, importer or exporter or his respective agent must provide as requested.
Section 82 (1) states that a person who fails to keep records that are required to be kept is deem an Offence punishable on conviction to a fine not exceeding VT 1,000,000. Subsection (2), states a person who
- (a ) Fails without reasonable excuse to provide to Customs on the request of that Officer, the records that are required to be kept under section 81 or
- (b) Fails when requested by a customs officer to operate any mechanical or electronic device on which any records or information is, stored for the purposes of enabling the customs officer to obtain those records or that information commits an offence punishable on conviction to a fine not exceeding VT 1,000,000
Section 82 stipulates level of offence in relation to records if a person fails to keep records that are required to be kept under section 80. Offence is punishable on conviction to a fine not exceeding VT 1,000,000.
It is worth noting also that person who destroys, alters, or conceals any book, document, or record and sends or attempts to send out of Vanuatu any such book, document or record commits an offence punishable on conviction to imprisonment for a term not exceeding 2 years or to a fine not exceeding VT 5,000,000 or both.
If you have any further queries concerning the above, please do not hesitate to contact our Post Clearance Audit Section on 22462. You can also access our new Customs Act No. 7 of 2013 at our website http://customsinlandrevenue.gov.vu/index.php/customs/legislations in both English and French.
