Welcome to Vanuatu Customs & Inland Revenue WEBSITE

Inland Revenue reminds liquor outlets operators

Further to the requirements under the Liquor License Act [Cap 52]. It has been noticed from the past that most operators usually wait until the due date approaches or until they are fined by authorities to either renew or apply for a new liquor license. 

Under the Act; the DCIR (Municipal areas) and the Provincial Councils (Provincial areas) are the sole authorities mandated to issue liquor license. The process of obtaining a license particularly for those businesses within the municipal areas is however quite lengthy as applications will have to go through a number of authorities before it can be issued by DCIR. It must be noted that the Provincial Councils procedures in this case may or may not be similar therefore information regarding provincial areas would have to be sought from the respective councils.  

 Procedure for obtaining a liquor license

  • Complete an application form (forms can be collected from Rates & Taxes office or accessed from Customs & Inland Revenue website).
  • Submit completed forms to Port Vila Municipal Council for its consideration and approval of liquor permit.
  • Approved application forms are then forwarded to the Police Commission for verification
  • Once cleared, the forms are then sent to the Ministry of Internal Affairs for final approval by the Minister
  • Approved forms are lodged at Rates & Taxes Office for license fee payments and issuance of license certificate.

Length of the application process

- New liquor license applications 

  • Application normally takes up to 30days after the Minister’s approval for payments to be made. 

- Existing liquor license applicants

  • Due to the lengthy process, applicants are advised to submit renewal applications to respective authorities at least 2 months BEFORE the succeeding year so that payments can be made on or before 31 January (i.e. November of the licensing year is normally the preferred time to submit applications to respective authorities) 

Liquor license Fee

- The license fees are charged according to;

  • The type of liquor sold
  • The shop’s opening and closing hour. 

- New license applications will be charged on a pro-rata basis. For example, applicants applying for a new liquor license in the month of June will only pay for the remaining seven months of the year.

- Do note that separate locations require a separate liquor license and liquor licenses cannot be transferred to another location or person.

Validity of liquor license

  • Licenses are valid for one year from 1 January – 31 December and are subject to renewal on or before 31 January of the new licensing year.
  • This also applies to new liquor licenses lodged after 31 January.

Penalty fee

  •  A penalty fee of 10% is charged after 31 January and every month from the due date up to 3 months.
  •  If payments are not made 3 months after the approval of the application, the liquor license will be cancelled. 
  •  It must be made clear that the Liquor License Act does not provide for licensees to sell liquor 24 hours a day.
  •  Under the Act category M which involves night clubs is the only category that provides for longer opening hours but limited to 3 in the morning.
  •  Under section 24 of the Act, it is an offense if one does not adhere to the requirements of the Act and if convicted shall be liable to a fine of VT50, 000 or imprisonment of not more than 6 months or both.

For more information please contact the Rates and Taxes Office by phone: 00678 24969 (Port Vila), 00678 36386 (Santo), 00678 66784 (Lenakel) or visit us at our Office in Carnot Street, Port Vila or at Millennium Building in Luganville or Commercial Center Building in Lenakel.