Welcome to Vanuatu Customs & Inland Revenue WEBSITE

About Us


What Do We Do

The Department of Customs and Inland Revenue (DCIR) is part of the Vanuatu public service and reports through the Ministry of Finance and Economic Management to the Public Service Commission.

We are a large and diverse department with over 150 employees spread across Vanuatu. We have offices in both Port Vila and Luganville and also in all the provincial centres.

A primary goal for DCIR is to collect revenue. Both Customs and Inland Revenue collect a range of taxes, fees and duties. These range from duties and taxes on imported goods, and on rental property, to vehicle license fees, business licence fees.


Director of DCIR: Harold Tarosa


The highest value revenue item is Value Added Tax which is imposed at the border and on domestic consumption. By law, DCIR is also the administrator for casino and gaming operations in Vanuatu.

The authority for our work is contained in the many Acts of Parliament and associated regulations that we administer. These are:


 Inland Revenue

         The Import Duties (Consolidation) Act (Cap 91)

         The Customs Act no.7 of 2013

         The Customs Valuation Act no.8 of 1999

         Excise Tax Act no.24 of 2002

         Export Duties Act (Cap 31)

         Tax Administration Act no.37 of 2018




         Tax Administration Act no.37 of 2018

         Value Added Tax Act (Cap 247)

         The Business Licence Act no.19 of 1998

         Rent Taxation Act (Cap 196)

         The Casino Control Act (Cap 223)

         Liquor Licensing Act (Cap 52)

         Gaming Control Act (Cap 172)

         Lotteries Act (Cap 205)

         The Interactive Gaming Act (Cap 261)

         Road Traffic (Control) Act (Cap 29)



As well as collecting revenue, Customs has the responsibility 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.

Customs do this by:

  • Intercepting contraband (such as illegal drugs);
  • Checking travellers and their baggage, cargo and mail;
  • Assessing and collecting Customs duties, Value Added Tax (VAT), and other taxes applicable by law;
  • Protecting Vanuatu businesses against illegal trade;
  • Enforcing import and export restrictions and prohibitions;
  • Collecting accurate import and export data.

Reflecting the DCIR position within the Ministry of Finance and Economic Management, policy and legislation work is largely the responsibility of the Ministry’s Tax Policy Unit.  The Department has a close working relationship with the Tax Policy Unit. Similarly, the Department has a close working relationship with the Ministry’s financial areas.


Our Mission And Vision




For the good of Vanuatu, collect revenues, protect our borders and facilitate legitimate trade



Vision for 2025 



We are a capable and committed customs and revenue administration for a modern Vanuatu. 


DCIR is led by a Director. We have 2 Deputy Directors who manage and lead each of the Customs Division and Inland Revenue Division.

Each of Customs and Inland Revenue are organised into sections with specific goals and responsibilities. Each of the sections is led by a Manager. The basis of organisation is a functional model.

We also have our Corporates area - they work across the whole of DCIR providing logistical and administrative services, financial management and human resource management. Similarly, our Information Technology Section and the Intelligence, Interpretation and Investigation Section provide services to all of DCIR.



Customs Division

Inland Revenue Division


  •          Post Clearance + Audit Section
  •          Revenue Section
  •          Border Section
  •          Northern Section
  •          Audit Section
  •          Return and Debt Collection Section
  •          Taxpayer Services Section
  •          Northern Section




Our Logo

  • The Six (6) Pointed Star represents the six provinces of Vanuatu under our border jurisdictions. TORBA, SANMA, PENAMA, MALAMPA, SHEFA and TAFEA provinces of which all CIR offices have been established.

  • The Namele Leaves signifies enforcement of our powers provided for under the Vanuatu laws. Powers to enforce restrictions and prohibition policies. When a namele leave is displayed on a building it prohibits people to enter the building.

  • The Gongs reflects our authority as Customs Officers. Gongs when hit makes a sound that brings the people together for a meeting. A person with high authority would normally call for this meeting to sort out issues regarding or affecting the people they have the authority over. In short the gong signifies authority.

  • The Pig’s Tusk is our local money and reflects our core objective; Revenue collection. The tusk alone is also highly respected, considered to be very valuable.

  • Customs is an authority or agency in Vanuatu responsible for collecting and safeguarding customs duties and responsible for managing the security and integrity of Vanuatu’s borders; that is detecting and deterring the unlawful movement of goods and people across the border.

  • Revenue represents all revenue collected by the CIR department in regards to the laws and regulations required by the Vanuatu Government.

  • We also have the national logo on the top which means we abide by the laws of Vanuatu whilst having God as our guidance






Annual Reports

The Tax Administration Act no.37 of 2018 requires us to provide the Minister of Finance with an Annual Report. The report is then tabled in Parliament.

This requirement applies from 2020.

Here is our 2020 Annual Report