🇳🇷 Import Customs & Duties: Nauru
Quick Facts
Duty-free threshold
$50
Packages under $50, duty free
VAT / Sales Tax
15%
No VAT or sales tax. Revenue from import duties and fishing licenses.
Clearance Time
7-21 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-5% | 85 |
| Clothing | 2.5-5% | 61-62 |
| Footwear | 2.5-5% | 64 |
| Food & Beverages | 0-5% | 01-24 |
| Machinery | 0-2.5% | 84 |
| Cosmetics | 2.5-5% | 33 |
| Books | 0% | 49 |
| Toys & Games | 2.5-5% | 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Customs Clearance Process
Nauru Customs under Ministry of Finance. Australian dollar is currency. Very low tariff rates (0-5%). Manual processing, no electronic customs system. Smallest independent republic in the world (21 km²). One port, one cargo route.
What to Actually Expect
EXTREMELY REMOTE AND DIFFICULT. Tiny island (21 km², ~12,000 people) with almost no natural resources left (phosphate depleted). One small port, Anibare Bay or Aiwo district mooring. Cargo ships from Australia or Fiji every 2-4 weeks. No international courier services. No airport for large cargo. Postal mail can take 6-12 weeks. Nauru Airlines provides limited air cargo from Brisbane. Everything must be imported. Extremely high shipping costs relative to goods value. Water and fuel shortages common.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Required for firearms, alcohol, tobacco, and pharmaceuticals. Quarantine for food and plant imports. Very limited regulatory infrastructure.
Certificate of Origin
Standard certificate of origin. Very limited trade agreements. PICTA member.
Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Popular routes to Nauru
Frequently Asked Questions
What is the duty-free threshold for Nauru?
The duty-free (de minimis) threshold for imports into Nauru is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Nauru?
The VAT/tax rate on imports to Nauru is 15%. VAT applies to: No VAT or sales tax. Revenue from import duties and fishing licenses.
How long does customs clearance take in Nauru?
Typical customs clearance in Nauru takes 7-21 days. Express shipments usually clear faster.
What documents are needed to import into Nauru?
To import into Nauru, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Nauru?
Nauru prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.