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.

Recently, it has been quite obvious that the number of public transport vehicles on the road has increased significantly. Common factors that public drivers fall short of are not meeting the requirements of holding of public vehicle permit; or driving with an expired drivers permit. Driver’s public vehicle permit is intended for drivers wanting to drive vehicles for public transportation purposes and this is administered under the Road Traffic Control Act (Cap 29).

This is to inform Customs Brokers and general Importers that the Department of Customs and Inland Revenue is concerned after discovering high level of false invoices used in declarations to customs. This is a means importers are using to undervalue their imported goods. This is a punishable crime that is causing major issues that is adversely affecting the amount of duty and tax due to be paid to the Government of Vanuatu.

If you are making supplies in satisfaction of debt meaning when goods forming part of a registered person’s taxable activity are seized and sold by a creditor in satisfaction of the debt owing by that registered person, the goods are deemed to be supplied by the registered person in the course of their taxable activity.

After 14 years of charging the same Customs service fees under the previous Customs Regulations, Customs has now slightly increased its service fees under the new Regulations. These fees are to cover for the increased cost of providing the required Customs services as requested by any person, outside the normal Customs working hours.

The Rates & Taxes Section is still receiving clients who are still unclear about what their Customs Tax (CT) numbers are and how/when the numbers may be subject to change. This, if not well understood, can create confusions and frustrations. Customs Tax Numbers are electronically generated numbers

Inland Revenue through Rates & Taxes Section would like to make it clear to every driver’s license applicant that there is an age limit when it comes to acquiring driving licenses. The age limit is provided for under Sections 44 and 45 of the Road Traffic Control Act [CAP 129]. 

The VAT Office recently imposed and collected an additional tax of 1.8M vatu from a large business operating in Port Vila.The VAT Office had previously warned all registered persons that additional tax (penalties) of 10% of the outstanding tax will be imposed on the day following the due date for payment and that additional and subsequent 2% of the total outstanding is then charged for each complete month that the tax remains outstanding.

It is clear Turnover tax is not known to most business houses/individuals and can be confusing if not well understood.  Turnover tax, which is governed under the Business License Act [CAP 249], is a tax applied to businesses whose incomes are derived from services which are charged at the rate of zero percent (0%)

A licensed land surveyor in Vanuatu must also register for VAT if their annual turnover is above the VAT registration threshold of 4 million vatu. The VAT Office has taken the same approach currently in place that has been used in identifying Lawyers not registered for VAT purposes.

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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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