Welcome to Vanuatu Customs & Inland Revenue WEBSITE


Vanuatu is a developing nation and we trust that your time here would be enjoyable and would bring long lasting memories. We also appreciate respect for natural and cultural environment including laws and regulations of the land.


Personal Concessions are provided for bona fide passengers, over 18 years of age, finally disembarking in Vanuatu. Duty free means that goods are not taxed; it is free from import duty and other taxes.

The goods below shall be admitted duty free provided the quantities are within the following limits:

(a) Cigarettes, not exceeding:

  1. 250 sticks; or 100 cigarillos; or
  2. 25 cigars; or
  3. 250 grams of tobacco.

(b) Alcohol:

  1. Spirituous liquors, not exceeding 2.25 litres; or
  2. Wine, not exceeding 2.25 litres; or
  3. Beer, not exceeding 9 litres.

(c) 25 centilitres of toilet water or 10 centilitres of perfume; and

(d) Any other new or used items including gifts (but excluding prohibited and restricted goods) not exceeding 50,000vt in

     value per person.

Note: The above excludes accompanied personal effects including professional instrument, apparatus, tools and implements. These are covered in a separate concession.

Please take note of the following conditions of the above concession:

(a) That the goods are not for sale.

(b) That the goods are the property of the passenger and are accompanied, at the time of final disembarkation by the

      passenger or, the goods are purchased immediately after final disembarkation in Vanuatu by the passenger.

(c) The goods are owned by the passenger at the time of arrival are for personal use or are unsolicited gifts and are not

      in commercial quantities or commercial purpose.

If a person carries new or unused goods worth of more than Vatu 50,000 then the difference will be assessed and tax payable; For example, 120,000-50,000=70,000. In this scenario, duty and VAT shall be assessed based on Vatu 70,000 by applying the legal duty rates currently in force.

While Duty Free shop Outlets exist in both Arrival and Departure areas at Port Vila International airport, only travelling passengers in possession with valid tickets are entitle to purchase from the duty free shops. Non travelling persons are restricted from shopping in the Duty Free shops.

You are also required by law to declare the following goods to Customs: 

  1. Goods carried for business or commercial use;
  2. Prohibited or restricted goods such as medicines, illicit drugs or drug paraphernalia, firearms or ammunitions (including parts and accessories), weapons of any kind, pornographic materials or any items of obscene nature;
  3. Goods carried on behalf of other persons;
  4. Cash currency or negotiable bearer instrument amounting to 1,000,000vt or equivalent in foreign currency.

Click here to understand how Customs treats Personal Allowances 

 Heavy penalties and prosecution may be imposed on non-compliant Travellers.