COVID-19 update: Vanuatu is currently Covid-free. However, international travel restrictions are in place at the border. 

There are no restrictions on the movement of freight. For more information, visit the official COVID-19 website.

Archived Articles

This section contains a wide variety of archived articles, notices and news from DCIR including media releases and publications.

Rates & Taxes would like to remind all turnover taxpayers that this month is the last quarter in which turnover tax is due. Turnover tax is governed under the Business License Act [CAP 249] and is charged at the rate of 5% whereby returns & payments are to be made on or before the following dates.

The VAT Office commenced a blitz on FOC’s provided by the wholesalers to retailers, for example a retailer buys 100 cartons of Tuna and gets 5 cartons free of charge. In this situation the 5 cartons given free is not regarded as a gift or a supply of promotional items for VAT purposes.The 5 cartons given free of charge are deemed taxable supply and VAT must be accounted for by the supplier in the appropriate VAT returns. 

In this article the VAT Office explains the procedure and requirements to obtain a VAT zero rated certificate for an Approved Aid Project.

The effect of zero-rating is that as VAT is charged at the rate of zero percent, there is no VAT component in the price of the zero-rated taxable supplies. However, as the supplies are taxable supplies, input tax credits are available on expenses incurred in deriving the taxable income. 

Majority of small businesses (taxis, bus service, public transports, retail outlets, kava nakamals, handicrafts markets, takeaways and many others) under the threshold of 4 million are yet to register for business license this year with appropriate authorities being the Department of Customs and Inland Revenue for businesses with the 3 municipalities, and the Provincial Councils for businesses within the 6 provinces.

Collecting over vt11.9billion of Government revenue, protecting our borders and being the major Government authority to facilitate trade is not a very easy task especially when you have limited Human resource and limited budget to operate with. The Department of Customs and Inland Revenue (DCIR) therefore has to act smarter, not necessarily harder, to achieve these three major goals.

As part of its ongoing modernization efforts, the Department of Customs and Inland Revenue (DCIR) has made the commitment to link up its Lenakel office, on the island of Tanna, onto the i-Gov network. This connection went live on 22nd of August 2014 following DCIR IT teams’ visit to the island, specifically to implement this job. 

The skipper of a yacht of French nationality was penalized by Customs in Santo for calling into the Port of Luganville unannounced. The yacht arrived in the Port of Luganville on Thursday 14th August 2014 from Noumea New Caledonia with four crews of French nationalities onboard. 

The skipper of a yacht of French national was penalised by Lenakel Customs for calling into the undeclared port of Port Resolution on the island of Tanna unannounced. The vessel was on its way from Tarawa, Kiribati to Bundaberg, Australia on 5th August 2014.

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Who We Are?

Customs and Inland Revenue, is a large and diverse department with over 100 employees spread across Vanuatu. With Office locations in Port Vila and Luganville and the provincial centers at Lenakel, Lakatoro, Saratamata and Sola.

What We Do?

To protect the community from potential risks arising from international trade and travel, while facilitating the legitimate movement of people and goods across the border, and collect legislated government revenue.

Our Government

Where to find us?

Address:
La Casa D'Andrea E Luciano Building, Rue Pierre Lamy, PMB 9012, Port Vila, VANUATU
Phone Number
+678 33010

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