🇻🇺 Import Customs & Duties: Vanuatu
Quick Facts
Duty-free threshold
$50
Packages under $50, duty free
VAT / Sales Tax
15%
CIF value + duty. VAT at 15%. No income tax, trade taxes are primary government revenue.
Clearance Time
3-10 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-15% | 85 |
| Clothing | 15-40% | 61-62 |
| Footwear | 15-40% | 64 |
| Food & Beverages | 0-30% | 01-24 |
| Machinery | 0-5% | 84 |
| Cosmetics | 15-25% | 33 |
| Books | 0% | 49 |
| Toys & Games | 15-25% | 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Customs Clearance Process
Vanuatu Customs and Inland Revenue Department. ASYCUDA World system. MSG member. VAT at 15% on imports. Duties 0-40%. Vatu (VUV) currency. Port Vila (Efate) is the main port. WTO member since 2012. No income tax, government relies on trade taxes.
What to Actually Expect
Melanesian archipelago of 83 islands. Port Vila (Efate) handles most imports. VAT at 15% plus duties up to 40%, but NO income tax, so trade taxes are the main revenue source. DHL has limited presence. Postal mail 3-5 weeks. Cargo ships from Australia, NZ, and Fiji regularly. Outer islands (Tanna, Espiritu Santo), add 1-2 weeks. Severe cyclone season (Nov-Apr). WTO membership since 2012 gradually reducing tariffs. Tourism economy. Kava exports. Citizenship by investment program attracts attention.
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, pharmaceuticals, certain food products. Biosecurity Vanuatu for quarantine. Import permits for vehicles. Some consumer goods restricted to protect local industry.
Certificate of Origin
MSG certificate for Melanesian trade. PICTA for Pacific regional trade. General certificates from Vanuatu Chamber of Commerce.
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 Vanuatu
Frequently Asked Questions
What is the duty-free threshold for Vanuatu?
The duty-free (de minimis) threshold for imports into Vanuatu is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Vanuatu?
The VAT/tax rate on imports to Vanuatu is 15%. VAT applies to: CIF value + duty. VAT at 15%. No income tax, trade taxes are primary government revenue.
How long does customs clearance take in Vanuatu?
Typical customs clearance in Vanuatu takes 3-10 days. Express shipments usually clear faster.
What documents are needed to import into Vanuatu?
To import into Vanuatu, 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 Vanuatu?
Vanuatu 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.