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Business Licence Act

Commencement: 1 January 1984

LAWS OF THE REPUBLIC OF VANUATU
REVISED EDITION 1988

CHAPTER 173

BUSINESS LICENCE

Act 25 of 1983
Act 25 of 1984
Act 36 of 1984
Act 4 of 1985
Act 29 of 1985
Act 28 of 1986

ARRANGEMENT OF SECTIONS

SECTION

1. Interpretation
2. Business licences
3. Licensing authority
4. Application for licences
5. Issue of licence
6. Minister to approve or refuse applications in certain cases
7. Economic control
8. Localisation of businesses
9. Licence to be displayed
10. Licences lost or destroyed
11. Power of search
12. Confidentiality of information
13. Fees
14. General provisions
15. Revenue from fees
16. Reduction of fees
17. Abatement of fees
18. Penalties
19. Cancellation of licence
20. Rules

SCHEDULE 1-Rates of business licence fees

SCHEDULE 2-Exemptions from licences

SCHEDULE 3-Abatement of fees

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BUSINESS LICENCE

To provide for the licensing of businesses and for matters connected therewith.

INTERPRETATION

1. In this Act unless the context otherwise requires-

"business" means any lawful occupation (other than occupations specified in Schedule 2) carried on for a profit:

Provided that a person shall not be deemed to carry on a business in respect of which his sole gain is byway of salary or wages or salary or wages plus commission;

"Minister" means the Minister responsible for finance;

"person" includes any company or association or body of persons corporate or unincorporate;

"premises" includes buildings, ships, vehicles or other places where a business is carried on, together with any place which constitutes a necessary annex to the principal place of business;

"proprietor" means the owner of a business or any natural person or corporation carrying on a business within Vanuatu on his or its own account, in association with others or on behalf of a person outside Vanuatu.

BUSINESS LICENCES

2. (1) Subject to the exemptions contained in Schedule 2, no person shall carry on a business without a licence issued under this Act.

(2) Any person (other than a person exempted under Schedule 2) who carries on a business without a licence shall be guilty of an offence.

Penalty: a fine not exceeding VT500,000 or imprisonment not exceeding 1 year or both.

(3) Where a person is charged under this section with carrying on any business without a licence, the burden of proving that a licence was issued to him in respect of the current year shall be on that person.

LICENSING AUTHORITY

3. There shall for the purposes of this Act be the following licensing authorities-

(a) in respect of a municipality, the Minister;

(b) in respect of all other areas of Vanuatu, local government councils.

APPLICATION FOR LICENCES

4. (1) Every application for the issue or renewal of a licence under this Act shall be made to the licensing authority in such form as may be prescribed by the Minister.

(2) Any person who, without reasonable cause for believing it to be true, makes, or is privy to the making of, any false statement in any application made under this section shall be guilty of an offence.

Penalty: a fine not exceeding VT100,000 or imprisonment not exceeding 3 months or both.

ISSUE OF LICENCE

5. (1) The issue or renewal of a licence under this Act shall be subject to such conditions and shall be in such form, as may be prescribed by the Minister and shall not be transferable.

(2) Subject to subsection (3) a licence shall expire on the last day of December of the year of issue and may be renewed.

(3) A renewal of a licence shall be for a period of 1 year or for such shorter period as the Minister may, by notification in the Gazette, determine in respect of any particular business activity.

MINISTER TO APPROVE OR REFUSE APPLICATIONS IN CERTAIN CASES

6. (1) Where an application is made to a local government council for the issue or renewal of a licence to which this section applies, the local government council shall refer such application to the Minister and shall grant or refuse the application as directed by the Minister.

(2) This section applies to licences in respect of businesses in any of the following classes and categories as specified in Schedule 1 to this Act-

A1 A2 B1 to B 17 inclusive D8

E1 E9 E11 F1 to 7 inclusive F11

G1 G5 G18

ECONOMIC CONTROL

7. For the purposes of controlling economic development in Vanuatu the Minister may by Order prohibit the issue or the renewal of licences in respect of specified business activities in Vanuatu as a whole or in specified areas thereof.

LOCALISATION OF BUSINESSES

8. (1) The Minister may by Order declare certain categories of business activity to be closed to non-citizens either throughout the whole of Vanuatu or in specified areas thereof. Following the making of such an Order no licences shall be issued or renewed to non-citizens for such activities in respect of the areas specified in the Order.

(2) For the purposes of this section "non-citizen" includes a partnership with a non-citizen partner and any association of persons corporate or unincorporate owned or controlled by non-citizens.

LICENCE TO BE DISPLAYED

9. (1) Every licence shall be displayed and kept displayed in a prominent place by the licence holder on the premises to which it relates and shall be made available at any hour at which such premises are normally open for business for inspection by any person authorised under this Act to demand its production.

(2) Every licensing authority or person authorised in writing in that behalf by any licensing authority, and every police officer is authorised to demand the production of any licence issued under this Act.

(3) A licence holder or other person having custody of a licence who, without reasonable excuse, fails to produce such licence upon lawful demand being made to him in that behalf shall be guilty of an offence.

Penalty: a fine not exceeding VT10,000.

LICENCES LOST OR DESTROYED

10. Where it is shown to the satisfaction of the licensing authority by which a licence was issued that such licence has been lost or destroyed, it shall, upon payment of the prescribed fee issue a duplicate of such licence to the licence holder.

POWER OF SEARCH

11. A person authorised in writing in that behalf by any licensing authority and by the Public Prosecutor may without warrant enter and search premises during normal business hours for the purposes of ascertaining the category of the business or asses sing the licence fee and the identity of the proprietor thereof. The proprietor shall make available for inspection on demand by any such person books, documents, or records relating to the business and copies thereof or extracts therefrom may be made. So, however, that the provisions of this section shall not derogate from any privilege or immunity arising with respect to such premises, proprietor, books, documents or records under the provisions of any law applicable thereto within Vanuatu.

CONFIDENTIALITY OF INFORMATION

12. Information relating to the business of any person obtained under section 11 shall be treated as strictly confidential and shall not be disclosed save for the purposes of any prosecution with respect to the business.

FEES

13. (1) Subject to the exemptions provided in Schedule 2, there shall be payable upon the issue of a licence under this Act an annual fee in respect thereof as prescribed in Schedule 1.

(2) The fee shall be due on the first day of the month in which the business is first commenced and on the first day of January thereafter. The fee together with the increase provided for in subsection (4) shall be recoverable by the licensing authority as a civil debt.

(3) The fee shall be paid within 1 month from the date when the fee is due.

(4) If the fee has not been paid in full within the time limit provided in subsection (3), that part of the fee remaining unpaid shall be increased by 10 per cent for each month or part thereof during which the fee remains unpaid.

(5) The Collector may, with the approval of the Minister, remit in whole or in part the increase imposed under subsection (4) where-

(a) the business becomes insolvent;

(b) the business becomes subject to unforeseen adverse trading conditions affecting its financial capability;

(c) an inadvertent error or omission is made in good faith in the completion of a business licence application form or in the calculation of the fee; or

(d) undue financial hardship would be caused by the imposition of such an increase.

GENERAL PROVISIONS

14. (1) A licence shall be required in respect of each and every premises at which a business is carried on other than premises used for storage or other purposes which are incidental to the carrying on of the business:

Provided that one licence shall suffice for premises which are immediately adjacent and intercommunicating.

(2) Where a person carries on more than one business or category of business in the same premises, he shall take out a licence in respect of each business or category of business:

Provided that where by virtue of the foregoing provision of this subsection a person is liable to pay more than one licence fee he shall pay the fee prescribed in Schedule 1 for the licence attracting the highest fee applicable thereunder and shall pay two thirds of the fee prescribed for each other licence which lesser fee shall be rounded up to the nearest VT1,000:

And provided further that in any case where a person is liable to pay more than one licence fee as aforesaid and where any business is of such minor extent that it is only incidental to another business or a necessary adjunct thereto, such person shall be exempted from the obligation to take but a licence or pay any fee therefor.

(3) Where two or more persons are carrying on a business independently of each other at the same premises a licence shall be taken out in respect of each business.

(4) Where a licence is taken out for a newly formed business for part of a year only the fee payable shall be proportionate to the period covered by the licence and for the purpose of the assessment of that proportion any part of a month shall count as a whole month.

(5) Where during the course of the year the nature or extent of a business changes for whatever reason thereby rendering the licence holder liable to the payment of a different licence fee he shall forthwith so inform the licensing authority and shall pay or receive such adjustment of fee as may be appropriate.

(6) A licence may be surrendered to the licensing authority at any time and thereupon the licence holder shall be entitled to a proportionate refund of the licence fee commencing from the first day of the month next following.

REVENUE FROM FEES

15. (1) All fees collected by the local government council under this Act shall become part of the recurrent revenue of such council.

(2) All fees collected by the Minister under this Act shall be paid into the central Government's Revenue Fund.

REDUCTION OF FEES

16. The licensing authority may reduce the fee in respect of-

(a) part time businesses; or

(b) newly formed businesses:

Provided that no reduction shall be in excess of 50 per cent of the fee and provided further that no such reduction shall be granted to newly formed businesses for more than 3 consecutive years, in respect of any one licence holder.

ABATEMENT OF FEES

17. A local government council, having regard to the probable level of turnover of any business within the area of its jurisdiction being a business of any of the categories specified in Schedule 3 and in order to avoid hardship, may, at its discretion, abate the licence fee payable in respect of that business by such amount not exceeding 80 per cent of the fee, as it may think fit.

PENALTIES

18. (1) Any person who fails to pay a requisite licence fee including any increase imposed in accordance with section 13(4) within a period of 6 months from the date when the fee is due shall be guilty of an offence and liable on conviction to a fine not exceeding VT500,000.

(2) Any person who fails to comply with any condition imposed in accordance with section 5 shall be guilty of an offence and liable on conviction to a fine not exceeding VT50,000.

(3) Any person who obstructs the proper exercise of the powers of an authorised person under section 11 shall be guilty of an offence and liable on conviction to a fine not exceeding VT50,000 or to imprisonment not exceeding 3 months or to both.

(4) Any person who knowingly makes a false declaration for the purposes of evading or attempting to evade all or any part of the licence fee payable under this Act shall be guilty of an offence and liable on conviction to a fine not exceeding VT500,000 or to imprisonment not exceeding 1 year or to both.

(5) Where any offence under subsections (1), (2) and (4) of this section has been committed by a corporate body every person who at the time of the commission of the offence was a director, general manager, secretary or other senior officer of that body corporate or acting or purporting to act in any. such capacity shall be guilty of the offence unless he proves that the offence was committed without his consent or knowledge and that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions in such capacity and in all the circumstances.

CANCELLATION OF LICENCE

19. Where a licence holder is convicted of any offence under this Act or any law providing for the payment of a tax or customs or excise duty, the Minister may cancel his licence, and no refund of fees shall be payable.

RULES

20. The Minister may make rules and may prescribe anything which is necessary or convenient to be prescribed for the carrying out or giving effect to this Act.

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SCHEDULE 1

(section 13)

RATES OF BUSINESS LICENCE FEES

Classes and Categories of Business
Annual Fee (Vatu)
Remarks

CLASS A: MINING AND QUARRYING

Category A1. Mining for minerals

Generally
Class A licence includes the importing of materials required in mining or quarrying business operations.

Remarks
A1. Includes the extraction, dressing, smelting, crushing, etc. and the benefication in any way of any mineral or mineral ore other than stone, gravel, clay or sand.

Category A2. Quarrying and other mining

Remarks
A2. Includes the extraction, dressing, crushing or otherwise treating to render marketable stone, gravel, clay or sand.

CLASS B: MANUFACTURING INDUSTRIES AND TRADE

Category B1. Abattoirs, meat packing

Class B-Generally
(i) Manufacturing means any process which transforms inorganic or organic substances into new products.

(ii) Covers the importing of materials and supplies required in the manufacturing processes.

(iii) Does not include imports for re-sale (either wholesale or retail) without transformation or adaptation and not subjected to manufacturing or repairing process.

(iv) Permits the sale (retail) without D3 licence through one outlet only, but only where such retail sales are ancillary to the manufacturing business or trade.

Remarks
B1. Includes slaughtering, dressing or packing animals and poultry for meat, the processing, curing, smoking, salting, picking and packing in airtight containers or deep-freezing of meat products including the manufacture of meat soups, the manufacture of lard and other edible animal fats.

B2. Includes canning and bottling (in airtight containers) of fruit and vegetables, the preservation by dehydration or quick freezing of fruits and vegetables, the manufacture of dried fruits and vegetables, preserves, jams, jellies, pickles and sauces and canned soups (other than meat soups), and canning, preserving, processing of fish, fish products and crustaceans. (Meat canneries fall within category B1.)

Remarks
B3. Includes the extraction or production of all vegetable, nut, fish oil and the production of residual meals and cake; the rendering of, refining and hydrogenation of oils and fats (other than those derived from animals).

Category B4. Bakeries and confectioneries

B4. (i) The manufacture of bread, cakes, pastries and similar perishable bakers' wares; biscuits and similar dry bakery products, spaghetti, noodles and similar products.

(ii) Cafes attached require also a category D9 licence.

(iii) Open air vending requires a category D12 licence also.

Category B5. Manufacture of other food products not elsewhere classified

Remarks

B5. (i) Including the manufacture of prepared animal foods, except those specified in category B3.

(ii) Cafes attached require a category D9 licence also.

(iii) Open air vending requires a category D12 licence also.

B6. Distilling, rectifying and blending alcoholic liquors; the distilling of ethyl alcohol for all purposes (the manufacture of alcohol other than ethyl alcohol requires a licence under category B (2); the manufacture of wines, cider, perry and other fermented beverages.

B7. The manufacture of malt and malt liquors such as beer, ale, porter and stout. (Bottling not involving manufacture is licensed under category B2.)

Category B8. Manufacture of cordials, carbonated waters and other non alcoholic beverages

Employing permanently:

(a) less than 6 employees 55,000

(b) 6 to 10 employees 82,500

(c) 11 to 15 employees 110,000

(d) 16 to 49 employees 137,500

(e) 50 employees or more 183,500

B8. Bottling not involving manufacture is licensed under category B2.

Category B9. Manufacture of tobacco

Employing permanently:

(a) less than 6 employees 82,500

(b) 6 to 10 employees 123,750

(c) 11 to 15 employees 165,000

(d) 16 to 49 employees 206,250

(e) 50 employees or more 275,000

B9. The manufacture of all tobacco products.

Category B10. Manufacturers of wood, wood products, including furniture

(a) Wood and furniture

Employing permanently:

(a) less than 6 employees 82,500

(b) 6 to 10 employees 123,750

(c) 11 to 15 employees 165,000

(d) 16 to 49 employees 206,250

(e) 50 employees or more 275,000

B10. Jobbing carpentry and joinery are included under category C1 or C2.

(b) Artifacts and decorative small furnishing, etc.

Employing permanently:

(a) less than 6 employees 41,250

(b) 6 to 10 employees 62,000

(c) 11 to 15 employees 82,500

(d) over 15 employees 103,000

Category B11. Manufacture of paper, paper products, printers and publishers

(a) Manufacture of papers and paper products

Employing permanently:

(a) less than 6 employees 82,500

(b) 6 to 10 employees 123,750

(c) 11 to 15 employees 165,000

(d) 16 to 49 employees 206,250

(e) 50 employees or more 275,000

(b) Printers and Publishers

Category B12. Manufacture of chemicals, chemical products, rubber and plastics

Remarks
B12. Includes the manufacture of industrial chemicals, fertilisers, pesticides, paints, varnishes, and alcohols (except ethyl alcohol) etc. synthetic or plastic materials, drugs and medicines, soap and cleaning preparations and the manufacture of products of rubber.

Category B13. Shipbuilders and repairs

B13. Ships and boat yards engaged in building, repair and specialised painting and caulking of all types of ships, boats, barges, lighters.

Category B14. Manufacture of wearing apparel

B14. (i) Includes T shirt printing and similar work.

(ii) Artisan tailors, bootmakers, milliners, dressmakers working alone or employing not more than 2 apprentices are licensed under category G18.

B15. Includes the manufacture of clocks, and jewellery.

Category B16. Home manufacturers

(a) Home manufacturers and purveyors of pies, meat balls, nems, cakes, sweet meats and similar prepared foods. 10,000

(b) Home manufactures of beverages of all kinds including kava products. 2,000

B16. (i) Cafes attached require a category D9 licence also.

(ii) Open air vending requires a category D12 licence also.

(iii) Category B16(b) includes Nakamals.

Category B17. Air conditioning and refrigeration

B17. Includes the supply, installation, maintenance or repair of all domestic or commercial air conditioning, refrigeration, plant and equipment or similar.

Category B18. Other manufacturers not elsewhere classified

Employing permanently:

CLASS C: CONSTRUCTION INDUSTRIES AND TRADES

Category C1. Contractors and jobbing trades in building, earthworks, electrical, drainage, harbour, road works etc.

Class C-Generally
(i) Covers importing of materials and supplies required in the construction or repairing business.

(ii) Does not include imports for re-sale (either wholesale or retail) without transformation or adaptation, and not subjected to the construction or repairing processes.

(iii) Permits the sale (retail) without D3 licence through one outlet only, but only where such retail sales are ancillary to the construction business or trade.

C1. (i) Includes new construction, repairs, adaptation.

(ii) Includes marine work of dredging, pile driving, rock removal, land drainage and reclamation.

Category C2. Artisans working alone (or with up to 2 apprentices)

C2. Artisans employing more than 2 apprentices require a licence under category C1.

Category C3. Motor vehicle repair shops

CLASS D: WHOLESALE AND RETAIL MERCHANDISING TRADES

Category D1. Importer

For each VT1,000,000 or part thereof of the total annual value of imports for the licensing year 20,000

D1. (i) Subject to paragraph (ii), a category D1 licence is required as a supplementary licence by importing businesses of all classes.

(ii) Importing means direct importing for resale (without transformation) wholesale or retail of merchandise of any description but excludes:

(a) the direct importing of equipment, material or supplies required for use in the business and not purchased for resale.

(b) the direct importing of equipment, material or supplies for use or for transformation by the business in mining, manufacturing, construction or repairing processes (Classes A, B, and C), or for use in transport operations (Class E) or for use in businesses of Classes F, G or H.

(c) importing of petroleum products, for which category D2 applies.

(d) importing of motor vehicles, tractors, and self propelled machines and spares thereof (excluding tyres) for which category D7 applies.

(iii) Resale or wholesale under category Dl includes acting as agents in buying merchandise for or selling merchandise to other businesses.

(iv) Remission of one third fee under section 14(2) is not applicable to D2 licence.

(v) Goods imported and taken to a bonded warehouse or other storage and subsequently taken from store and exported in bulk will not be counted for an importer's license fee but will be counted in assessing the fee as an exporter under categories D14 or D15.

Category D2. Petroleum importer

For each VT1,000,000 or part thereof of the total annual value of imports for the licensing year 30,000

D2. (i) Remission of one third fee under section 14(2) is not applicable to a D2 licence.

(ii) A D4 licence is required for each retail outlet operated by the D2 licence, except a retail outlet at the principal place of business.

(iii) Goods imported and taken to a bonded warehouse or other storage and subsequently taken from store and exported in bulk, will not be counted for an importer's license fee but will be counted in assessing the fee as an exporter under categories D14 or D15.

Category D3. Retailer and wholesaler

D3. (i) A category D3 licence is required for businesses which sell wholesale or retail merchandise of every description, except merchandise for which a D4 licence is required.

(ii) Businesses in the merchandising trades which are holders of D1, D2 or D7 licences must also hold a D3(a) or D3(b) licence as appropriate. These businesses are entitled to reduce their D1, D2 or D7 licence fee as the case may be, by the amount of the D3 licence fee provided that the Dl, D2 or D7 licence fee shall not be reduced to less than zero.

(iii) Specific retailing and wholesaling means retailing and wholesaling of a limited range of products, all of the same nature.

(iv) Excludes open-air vendors and mobile shops.

Category D4. Petroleum dealer (retail)

100,000

D4. Permits the holder to sell retail petroleum products, lubricating oil and greases, vehicle accessories and equipment but not spares (other than tyres).

Category D5. Butcher

50,000

D5. (i) Permits the holder to sell only fresh, frozen, preserved, canned meats, fish, crustaceans, poultry and meat/fish.

(ii) A D3(b) licence is also required by butchery business, together with a D1 licence if appropriate.

Category D6. Pharmacists and druggists

100,000

D6. (i) A category D6 licence applies to the retail sale of drugs, medicines, medicinal and pharmaceutical preparations, medical and surgical appliances, sanitary wares, cosmetics, perfumes and toiletries of all kinds.

(ii) A D3(b) licence is also required by a pharmacy business, together with a Dl licence if appropriate.

Category D7. Automobile dealer

20,000

For each VT1,000,000 or part thereof of the total annual value of imports for the licensing year

D7. (i) Permits the holder to import, distribute and sell motor vehicles of all kinds, agricultural machines, tractors, road making vehicles and machinery, boats, boat engines, vehicle and accessories (including accessories for boats but excluding tyres).

(ii) Remission of one third fee under section 14(2) is not applicable to a D7 licence.

Category D8. Hotels and motels

(a) Less than 12 rooms 50,000

(b) 12-24 rooms 120,000

(c) 25-50 rooms 180,000

(d) 51-100 rooms 250,000

(e) More than 100 rooms 350,000

D8. (i) Hotels operating restaurants and cafe facilities also require a D9 licence for the appropriate total seating capacity of restaurants and cafes in the hotel.

(ii) Hotels operating recreational and personal services require in addition appropriate licences for these services.

(iii) For this purpose, a suite of rooms let as 1 unit counts as 1 room.

(iv) A D1 licence is also required by hotels and motels in respect of foodstuffs and drinks directly imported by them.

Category D9. Restaurants and cafes

To seat:

(a) less than 25 41,250

(b) 25 to 50 62,000

(c) more than 50 103,000

D9. (i) Does not apply to open air vendors selling cooked foodstuffs.

(ii) A D1 licence is also required by restaurants and cafes in respect of foodstuffs and drinks directly imported by them.

Category D10. Takeaway food outlet

15,000

D10. A category D10 licence must be held by all takeaway or fast food outlets in addition to any D9 licence required by virtue of the seating capacity.

Category D11. Vanuatu Co-operative Federation Ltd

200,000

D11. (a) Retail co-operative stores require D4, D5, D6 or D17 licence as appropriate.

(b) The Vanuatu Co-operative Federation Ltd requires a Category Dl licence in respect of any imports made during the licensing year.

Category D12. Open air vendors

2,000

D12. (i) Applies to all vendors carrying out their trade in the open air or under movable shelters including vendors of cooked foodstuffs.

(ii) Does not apply to vendors of local agricultural products, raw fish (including shells) or locally made artifacts.

Category D13. Mobile shops

10,000

D13. Includes mobile ice-cream vans.

Category D14. Exporter of controlled products

For each VT1,000,000 or part thereof of the total annual value of imports for the licensing year 5,000

D14. (i) A D14 licence is required by -

(a) exporter of local fruits and vegetables

(b) exporter of such other products as specified by Government order.

(ii) A D14 licence is not required by producers or manufacturers who are exporting themselves their production.

(iii) Remission of one third fee under section 14(2) is not applicable to a D14 licence.

Category D15. Other exporters

For each VT1,000,000 or part thereof of the total annual value of exports for the licensing year 5,000

D15. (i) A category D15 does not apply to agricultural, mining or manufacturing businesses who are exporting themselves their production.

(ii) Remission of one third fee under section 14(2) is not applicable to a D15 licence.

Category D16. Door to door sales

82,500

Category D17. Retail co-operative stores and plantation stores

41,250

CLASS E: TRANSPORTATION AND STORAGE FACILITIES

Category E1. Air transport operators

(a) For each aircraft designed to carry fewer than 7 passengers 75,000

(b) For each aircraft designed to carry 7 or more passengers 250,000

(c) For other aircraft (per aircraft) 75,000

(d) For each booking office 10,000

Remarks
E1. (i) Includes the transport by air of passengers and freight whether by scheduled services or private charter.

(ii) Does not relate to airlines and operators with headquarters outside Vanuatu.

Category E2. Ship and boat owners and operators

Per vessel:

(a) up to 30 tons gross 15,000

(b) 31-100 tons gross 55,000

(c) over 100 tons gross 120,000

E2. (i) Applies to vessels used for the transport of fare-paying passengers and/or cargo and to any vessel used for the purpose of trading.

(ii) Does not apply to boats, yachts, dinghies, catamarans, etc. used solely for recreation or pleasure.

Category E3. Road transport operators

Per vehicle:

(a) carrying fewer than 6 passengers of less than 1 ton 12,500

(b) carrying 6 or more passengers or more than 1 ton 25,000

E3. (i) Includes passenger transportation and freight trucking services but does not include-

(a) operator of hire cars;

(b) freight services operated by business concerns solely for conveyance of their own merchandise and materials.

(ii) Passengers exclude the driver.

Category E4. Owners and operators of boats and vehicles used for tours and recreation

(a) Boats designed to carry not more than 6 persons (per boat) 10,000

(b) Other boats (per boat) 20,000

(c) Vehicles designed to carry fewer than 6 passengers or less than 1 ton (per vehicle) 10,000

(d) Other vehicles (per vehicle) 20,000

E4. (i) Includes yachts, catamarans, dinghies, power boats but excludes paddle boats, bumper boats, canoes and windsurfers.

(ii) Does not apply to non-business use.

Category E5. Vehicle, plant and equipment hire services

(a) Motor car (per motor car) 20,000

(b) Motor cycle up to and including 100 cc (per motor cycle) 2,750

(c) Motorcycle 101 cc and above (per motor cycle) 4,000

(d) Bicycles (per bicycle) 1,500

(e) Light equipment or machinery 35,000

(f) Heavy plant and equipment 50,000

Remarks
E5. (i) Excludes business and recreational equipment for which category F10 applies.

(ii) Light equipment or machinery includes lawn mowers, cultivators, small plant and tools etc.

(iii) Heavy plant and equipment includes bulldozers and the like.

Category E6. Storage and warehousing services

Employing permanently:

E6. Includes the operation of all storage and warehousing facilities, including bonded warehouse, where such facilities are offered as an independent service for hire by the general public.

Category E7. Stevedoring and wharf facilities

82,500

E7. Includes such services as loading, or unloading of ships, maintenance and operations of docks and wharves (wharfingers).

Category E8. Travel agent

350,000

Plus for each non-citizen principal, partner or employee 120,000

E8. (i) Agencies for passenger travel and for tours outside Vanuatu.

(ii) Permits such tour operations or booking arrangements within Vanuatu as are approved by the Minister.

Category E9. Tour agent

33,000

E9. (i) Includes booking for tours within Vanuatu.

(ii) Does not include for direct operations of tours.

Category E10. Local tour operator

E10. For direct operation of local tour E4 licences are also required for vehicles and boats used by such operators.

Category E11. Port agent

(a) For cruise ships 50,000

(b) For other vessels 60,000

E11. Port agents includes co-ordination of customs, immigration and port authorities (including pilot) for ships arriving in Vanuatu waters, and includes provision of supplies for ships.

Category E12. Shipping services

100,000

E12. (i) Includes such services as packing, crating and forwarding and general services to consignors and customs clearance.

(ii) Does not include agencies for travel or tours.

CLASS F: FINANCIAL INSTITUTIONS, INSURANCE AND REAL ESTATE COMPANIES AND BUSINESS SERVICES

Category F1. Monetary institutions

Category F2. Financial institutions, finance companies, investment and trust companies, investment and commodity brokers and underwriters

Where the company's annual turnover for the licensing year is:

Remarks
A licence under F3 will only be issued in respect of a recognised insurance company which establishes a principal place of business in Vanuatu.

Category F4. Insurance brokers and agents and representatives of insurance companies

(a) For principal place of business 100,000

- plus for each non-citizen principal, partner or employee 25,000

(b) Plus, for each branch office 10,000

F4. (i) Applies to authorised agents and representatives of recognised insurance companies.

(ii) A category F4 licence is not required by a category F3 licence holder in respect of his agencies within Vanuatu.

Category F5. Real estate agents, property developers and managers and the like

225,000

Plus for each non-citizen principal, partner or employee 25,000

F5. (i) Includes letting and managing real estate, including residential and commercial buildings on behalf of a third party, developing and subdividing real estate into lots including the development and sale and leasing of real estate agents and brokers engaged in renting, buying, selling, managing or appraising real estate on a contract or fee basis, rent collecting agencies, the lessors of real property other than the operators of hotels, motels, rooming, houses and business premises who are licensed under categories D8, Hl or H2.

(ii) Holders of category F5 licences are not exempt from the requirement of an F8 licence for qualified surveyors or valuers who practise professionally as independent services.

Category F6. Legal practitioners

(a) For principal place of business 350,000

- plus for each non-citizen principal, partner, practitioner or employee, including those in all branch offices in Vanuatu 120,000

(b) Plus, for each branch office in Vanuatu 10,000

F6. Includes advocates, barristers, solicitors, attorneys at law, notaries public, conveyancers.

Category F7. Accounting practitioners

350,000

(a) Plus for each non-citizen principal, partner practitioner or employee, including those in all branch offices in Vanuatu 120,000

(b) Plus, for each branch office in Vanuatu 10,000

F7. Includes accounting, auditing, book keeping, data processing and tabulating services.

Category F8. Engineering, architectural and geology services and surveyors

F8. Includes engineers, land surveyors, quantity surveyors, ship surveyors, geologists and valuers and other technical services.

Category F9. Advertising, marketing business

F9. Includes advertising, business, management and marketing services or consultants.

Category F10. Machinery and equipment leasing

60,000

F10. (i) Includes business equipment, audio and visual, recreational equipment etc.

(ii) A G15 licence is also required by businesses providing repair and maintenance services for equipment and machinery.

Category F11. Other business services not separately scheduled

60,000

- Plus for each non-citizen principal, partner or employee 25,000

F11. Includes such services as:

- stenograph and typing services but not typists working alone;

- photocopying and duplicating services;

- secretarial and typing schools;

- agencies not elsewhere classified.

CLASS G: REPAIR SERVICES AND SOCIAL, RECREATIONAL AND PERSONAL SERVICES

Category G1. Medical and dental practitioners and opticians

100,000

-Plus for each non-citizen practitioner, principal, partner or employee 60,000

G1. Includes osteopaths, chiropractors, pathologists, opticians and physiotherapists.

Category G2. Masseurs and kinestherapists

33,000

G2. See G10 for physical fitness instructors and institutions.

Category G3. Midwives

16,500

Category G4. Nursing services

8,250

Category G5. Veterinary surgeons

50,000

Category G6. Cinema and theatre operators

66,000

G6. (i) Includes operators of video where a viewing or admittance fee is charged.

(ii) Proprietors leasing to others the cinema and theatre premises require an H2 licence.

Category G7. Night club and dance hall operators

82,500

G7. Proprietors leasing premises to operators require an H2 licence.

Category G8. Recreational and pleasure grounds and facilities

20,000

G8. (i) Includes private bird parks, botanical gardens, zoos, underwater observatories, camping grounds but not nature walks.

(ii) Applies to recreational services available to the general public where payment is required for admission or for the facilities provided.

Category G9. Riding and driving schools

20,000

Category G10. Other institutions or practitioners providing instruction or facilities for dancing, judo, yoga, physical, cultural and similar recreational activities

20,000

Category G11. Videocassettes hiring businesses

66,000

Category G12. Laundries, dry cleaning and dyeing plants

100,000

G12. For launderers working alone see category G18.

Category G13. Photographers, photographic studios and film printers

(a) Photographers or photographic studios 33,000

(b) Film printers 50,000

G13. (a) (i) Includes commercial photography for advertising, publishing and other industrial use.

(ii) Permits the holder to develop and print film used in the business, but does not permit the holder to develop and print film for any other business or for member of the public.

(b) (i) Includes the developing and printing of films for the general public or for commercial purposes (other than for the motion picture industry).

(ii) A G13(b) licence is not required by retail shops acting as agents for film printers.

(iii) Permits holder to sell retail cameras and accessories and photographic materials of all kinds.

Category G14. Barbers and beauty shops

25,000

-Plus for each non-citizen principal, partner or employee 5,000

Category G15. Miscellaneous repair services

10,000

G15. (i) Repair services, provided by businesses in other classes, which are incidental to those businesses do not require a G15 licence.

(ii) A G15 licence is required for business activities not covered elsewhere and includes, for example-

- cobblers; watch, clock and jewellery repairs; bicycle repairs; locksmith and gunsmith; upholsterers; cutlers; household appliance and electrical or electronic repairers working alone.

Category G16. Owners of vending machines

10,000

Category G17. Owners or operators of electronic games and similar machines

10,000

G17. Tax under the Amusement Machines Tax Act, Cap. 33 is also payable.

Category G18. Other services

10,000

-Plus for each non-citizen principal, partner or employee 5,000

G18. Such services as turkish or sauna baths, massage parlours, undertakers, launderers working alone, shopping services, domestic employment agencies, subscription libraries and typists working alone and services conducted for profit.

Category G19. Kindergartens, private schools and educational services or institutions conducted for profit

50,000

CLASS H: UTILITIES

Category H1. Electricity generation and distribution companies

For each VT1,000,000 or part thereof of the total turnover from electricity sales during the licensing year 30,000

Class H-Generally
Turnover means gross revenue received in the licensing period from the sales of the principal services provided but excluding revenue earned from the installation, maintenance and leasing of equipment used in the delivery of such services where the charges for such installation, maintenance and leasing of equipment do not include any provision for use of the principal services provided at no additional charge.

Category H2. Telegraphic and telecommunication service providers

For each VT1,000,000 or part thereof of the total turnover from telephone communications traffic during the licensing year 30,000

SCHEDULE 2

(section 2)

EXEMPTIONS FROM LICENCES

1. Teachers and professors in schools or institutions not conducted for profit.
2. Artists, sculptors.
3. Planters, farmers and dairymen, market and other gardeners, stock breeders, vegetable and fruit hawkers, with the exception of those who are exporters of local products.
4. Fishermen.
5. Masters, officers and crews of merchant or trading vessels unless they are engaged in business on their own account.
6. Non-proprietary clubs, whose main purpose is social, cultural, sporting or educational and which are not conducted for profit.
7. Religious missions and ministers of religion.
   

SCHEDULE 3

(section 17)

ABATEMENT OF FEES

Business Categories

B4(a) B5(a) B10(a)(1) B10(b)(1) B13(a) B14(a) B16

B17(a) C2

D3 D4 D9 D17 E2(a) E3

E4 ES E9 E10(b)

G6-G12 (inclusive) G14-G18 (inclusive)

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SUBSIDIARY LEGISLATION

BUSINESS LICENCE (LOCALIZATION OF BUSINESSES) REGULATIONS

Order 79 of 1983
Order 33 of 1986

To declare certain categories of business activity to be closed to non-citizens.

NEW AND EXISTING BUSINESSES IN VANUATU

1. The carrying on of a business activity in Vanuatu of any business in the categories set out hereunder shall be closed to non-citizens-

(a) D12: Open air vendors;

(b) D13: Mobile shops;

(c) D14: Exporter of controlled products namely, local fruits and vegetables;

(d) D16: Door to door sales;

(e) E2: Ship and boat owners and operators of ships and boats of 100 tons or less;

(f) E3: Road transport operators;

(g) E5: Hire car operators with or without driver;

(h) E9: Tour agent, namely, agent for tours within Vanuatu; and

(i) G16. Owners of vending machines.

NEW BUSINESSES ON EFATE OR ESPIRITU SANTO

2. The carrying on of a business activity in the islands of Efate or Espiritu Santo of any business in the categories set out hereunder shall be closed to non-citizens-

(a) C2(b): Carpenters, joiners and mechanics; and

(b) D3(a): General retailer and wholesaler.

(2) Suborder (1) shall not apply to a non-citizen applying for a renewal of a licence issued to him before 1 January 1984 in respect of a business activity specified in suborder (1).

NEW AND EXISTING BUSINESSES OUTSIDE EFATE AND ESPIRITU SANTO

3. The carrying on of a business activity in islands other than the islands of Efate and Espiritu Santo in the categories set out hereunder shall be closed to non-citizens-

(a) C2(b): Carpenters, joiners and mechanics; and

(b) D3(a): General retailer and wholesaler.

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SUBSIDIARY LEGISLATION

BUSINESS LICENCE (FORMS AND FEES) REGULATIONS

Order 80 of 1983

To provide for Business Licence applications and Licence forms and fees connected therewith.

APPLICATION FORM

1. An application for the issue or renewal of a Business Licence shall be in the form set out in Schedule l.

LICENCE FORM

2. A Business Licence shall be in the form set out in Schedule 2.

FEE FOR ISSUE OF A DUPLICATE LICENCE

3. Where an original licence has been lost or destroyed the fee payable for the issue of a duplicate licence shall be VT200.

-----------------------------------

REPUBLIC OF VANUATU

BUSINESS LICENCE APPLICATION FORM

As prescribed under Sections 3 and 4 of the Business Licence Act, Cap. 173

LICENSING AUTHORITY:

LICENSING YEAR:

A separate application is required for business activities in (a) Port Vila Municipality (b) Luganville Municipality and (c) each of the local government council areas.

SECTION I: CONCERNING BUSINESS CONSTITUTION

(a) Business name: .........................................................................

SECTION II CONCERNING BUSINESS PREMISES AND ACTIVITIES

1. (a) CATEGORIES OF ALL BUSINESS ACTIVITIES TO BE CARRIED ON IN THE LICENSING YEAR

Location of premises in which activity to be carried out:

Description of business activity:
(See list of business activities attached)

Schedule 1 reference no. ..................

................................................................................................................
................................................................................................................

1. (b) If you are unable to place your business activities into an appropriate category described in Schedule 1 to the Act, please give a description of your business activities and the premises in which they will be carried on:-
   

1. (c) State which is the principal activity of those given in 1(a) or (b):-

1. (d) State which, if any of the activities given in 1(a) or (b) is of such minor extent that it is only incidental to your main activities:-
   

(i) Minor activity:

.....................................................................................................................

(ii) Proportion of business turnover:

.....................................................................................................................

2. DATES OF COMMENCEMENT OF THE BUSINESS ACTIVITIES IF LATER THAN 1 JANUARY OF THE LICENSING YEAR

If mwmcation uu wowalfo, full licensing year, place a tick here

3. NUMBERS TO BE EMPLOYED IN THE BUSINESS

(The average number of permanent employees to be employed, measured in full-time equivalents)

4. DETAILS OF PREMISES USED IN THE BUSINESS BUT LEASED FROM OTHERS (i.e. Premises not owned by the business)
   

5. LOCATION AND DESCRIPTION OF PREMISES

NAME OF LESSOR (including registered title numbers) OR LANDLORD

SECTION III: CONCERNING IMPORTS AND EXPORTS

IMPORTS ASSESSABLE FOR IMPORTER'S LICENCE

(i) Goods for re-sale without transformation

(applies to D1- D2 - D7 applications)

(ii) Food stuffs and drinks for re-sale by hotels, motels, cafes and restaurants (applies to D1 applications)

IMPORTS EXEMPT FROM IMPORTER'S LICENCE

(i) Goods for use in, or transformation by the business

(see Schedule 1, side notes D1 (ii) (a) and (b))

(ii) Bonded goods subsequently to be exported wholesale

(see Schedule 1, side note D1(v))

SECTION IV: CONCERNING SPECIFIC BUSINESS CATEGORIES

CLASS D

D8. For hotels and motels

(a) specify the number of rooms available for letting:

(a suite of rooms let as one unit counts as one room)

(b) specify the total seating capacity of restaurants and cafes in the hotel:

D9. For cafes and restaurants (not in hotels)

Please specify the seating capacity in each restaurant or cafe:

Premises Seating capacity

CLASS E

E1. Air transport operators

Give the following details for every aeroplane operated:

E2. Ship and boat owners and operators
(Applies to all vessels used for transport of fare paying passengers and or cargo and to any vessel used for training.)

Give the following details for every vessel operated:

E3. Road transport operators
(Includes transport contractors, bus or taxi operators and hotels or tour operators operating vehicles.)

Give the following details for every vehicle operated:

E4. Owners and operators of boats and vehicles used for tours and recreation
(Includes yachts, catamarans, dinghies, power boats, but excludes paddle boats, bumber boats, canoes and windsurfers.)

Give the following details for every boat operated:

E5. Vehicle, plant and equipment hire services

(With or without driver.)

Give the following information for every vehicle or bicycle:

CLASS F

F2. Financial institution .........................................................
F3. Insurer
- Life assurance only ...........................................................
F4. Insurance broker or agent or representative .....................
F5. Real estate agent or property developer etc. ...............
F6.
F7. Accounting practitioner .......................................
F8. Engineering practitioner etc. .................................
F9. Finance company ..............................................................
- Investment and trust company ..........................................
- Investment and commodity broker ...................................
- Underwriter .......................................................................
- General accident and other ...............................................
- All insurance classes .........................................................
- Legal practitioner ..............................................................
- Advertising and marketing practitioner etc. ......................

Specify the average number of non-citizens to be employed in the licensing year (based on full time equivalents).

NOTES
(1) Please enter business address at * above.
(2) For categories F2, F3, F4 and F5 include all non-citizen employees but for categories F6, F7, F8 and F9, include all non-citizen partners and employees in excess of one.

Address -

SECTION V: CONCERNING OTHER APPLICATIONS FOR BUSINESS LICENCES

Indicate below, what other applications for a business licence have been or will be made in respect of the licensing year, to other licensing offices:

Give the following details of applications made:

Please place 4 above as appropriate

SECTION VI APPLICANT'S DECLARATION

I hereby declare that to the best of my knowledge and belief, the information provided in sections I, II, III, IV and V of this application form is correct.

Date ...................

................................... ........................................................
Signature of applicant Name of applicant (print)
Status of applicant: ........................... (e.g., Proprietor, Manager, Director, Partner etc.)

NOTE:
This application form is designed to provide the licensing authority with sufficient information to enable the business licence fee to be calculated and to make an initial assessment of an applicant's eligibility to a licence. Consequently applicants may be requested to provide further information in accordance with any order which may be prescribed by the Minister of Finance.

WARNING THE ATTENTION OF APPLICANTS IS DRAWN TO:

Section 4(2) of the Business Licence Act, Cap. 173, which provides for a fine not exceeding VT100,000 or to imprisonment in the event of a false statement being made on this application without reasonable cause for believing it to be true.

Section 14(5) of the Act which requires a proprietor to notify the licensing authority of any change occurring during the licensing year in the nature or extent of the business which would render the proprietor liable to a different licence fee.

Accordingly, proprietors should maintain adequate records of their import values and of numbers of persons employed in the business, in order to fulfil this statutory duty.

BUSINESS LICENCE
ANNEX TO BUSINESS LICENCE APPLICATION FORM

List of Business Activities

Class A: Mining and Quarrying

- Mining for minerals

- Quarrying and other mining

Class B: Manufacturing Industries and Trade

- Abattoirs, meat packing

- Canneries

- Oil Mills

- Bakers and confectioneries

- Manufacturers of other food products

- Distilleries

- Breweries

- Manufacturers of cordials, carbonated waters and other non alcoholic beverage

- Manufacturers of tobacco

- Manufacturers of wood, wood products, including furniture

- Manufacturers of papers, paper products, printers and publishers

- Manufacturers of chemicals, chemical products, rubber and plastics

- Shipbuilders and repairs

- Manufacturers of wearing apparel

- Jewellers

- Home manufacturers

- Air conditioning and refrigeration

- Other manufacturers not elsewhere specified

Class G: Repair Services and Social, Recreational and Personal Services

- Medical and dental practitioners and opticians

- Masseurs and kinestherapists

- Midwives

- Nursing services

- Veterinary surgeons

- Cinema and theatre operators

- Night club and dance hall operators

- Recreational and pleasure grounds and facilities

- Riding and driving schools

- Other institutions or practitioners providing instruction or facilities for dancing, judo, yoga, physical, cultural and similar recreational facilities

- Video cassettes hiring business

- Laundries, dry cleaning and dyeing plants

- Photographers, photographic studios and film printers

- Barbers and beauty shops

- Miscellaneous repair services

- Owners of vending machines

- Owners or operators of electronic games and similar machines

- Other services

- Kindergartens, private schools, and educational services or institutions conducted for profit

Class H: Electricity generation and distribution companies

- Telegraphic and telecommunication service providers

SCHEDULE 2
ANNEXE 2

REPUBLIQUE DE VANUATU REPUBLIC OF VANUATU
PATENTE DE COMMERCE BUSINESS LICENCE

(LOI No 25 DE 1983 SUR LES PATENTES COMMERCIALES)
(BUSINESS LICENCE ACT, CAP. 173)

Autorite habilitee delivrer la patente:
Licensing authority: ...................................................................................................

Adresse
Adress: .......................................................................................................................

Duree de validite:
Year or period of licence:
....................................................................................................................................

Nom du (des) commercant(s) patente(s)
(Proprietaire du Commerce)
Name of licensee(s)
(Proprietor of business) ................................................................................................

Denomination du Commerce
(si differente de dessus)
Name of business
(If different from above) ...............................................................................................

Local concern: ...............................................................................................................
(chaque local doit faire l'objet d'une patente)
Premises licensed: ..............................................................................................................
(A separate licence is required for each premises)

Ref. de categorie
Categorie et type de la patente: ............................................................................................
Category ref.
Business class and category licensed:-
............................................................................................................................. (Description)

Conditions applicables:
Conditions of issue of this Licence:
Droits percus: Requ
No: .......................................
Fee paid: .................................................................... VT
Receipt Date: ....................................
Patente delivre le:
Date of issue: ....................................................................... par.
Issued by: ............................................. (agent autorise) (authorised officer)
Timbre du bureau delivrant la patente
Issuing Office Stamp

NOTICE:
Conformement au paragraphs 5 de l'article 1er de la loi, les titulaires d'une patente apportant au course annde une modification de la nature ou entendue de lour commerce ayant pour effet de les soumettre une nouvelle categorie de patente doivent un informer l'autorite comptetente. Les commercants sont donc invites de consigner les donndes (valour des importations et nombre de personnes employees dans de commerce notamment) qui lour permettront de satisfaire de cette obligation legale.

Section 1(5) of the Act requires proprietors of businesses to notify the licensing authority of any change occurring during the licensing year, in the nature or extent of the business which would render the proprietor liable to a different licence fee. Proprietors should therefore keep adequate records (including import values and numbers of persons employee in the business in order to be able to fulfil this statutory duty.

Business Licence (Applications in Short Form) Regulation

Order 49 of 1984

To provide for a Business Licence application in short form.

APPLICATION IN SHORT FORM

The application in short form set out in the Schedule hereto may be used for applying for the issue or renewal of a business licence.
Such an application may be used instead of the application in full form prescribed under the Business Licence (Forms and Fees) Regulations.
The approval of the licensing authority shall be obtained before an application in short form is used.

SCHEDULE

APPLICATION IN SHORT FORM

REPUBLIC OF VANUATU BUSINESS LICENCE APPLICATION FORM
SHORTENED VERSION

As prescribed under Sections 3 and 4 of the Business Licence Act, Cap. 173

LICENSING AUTHORITY:

LICENSING YEAR:

A separate application is required for business activities in (a) Port Vila Municipality (b) Luganville Municipality and (c) each of the local government council areas.

SECTION I: CONCERNING BUSINESS CONSTITUTION

SECTION II - CONCERNING BUSINESS PREMISES AND ACTIVITIES

1. (a) CATEGORIES OF ALL BUSINESS ACTIVITIES TO BE CARRIED ON IN THE LICENSING YEAR
   

Location of premises in which activity to be carried out:

Description of business activity (See list of business activities attached)
Schedule 1 reference no.

................................................................................................................
................................................................................................................
.................................................................................................................
.................................................................................................................
The premises are owned by the business (Tick one box only)
If rented name and address of landlord
or the premises are rented by the business

1. (b) If you are unable to place your business activities into an appropriate category described in Schedule 1 to the Act, please give a description of your business activities and the premises in which they will be carried on:-
   
1. (c) State which is the principal activity of those given in 1(a) or (b):-
   
1. (d) State which, if any of the activities given in 1(a) or (b) is of such minor extent that it is only incidental to your main activities:-
   

(i) Minor activity:

...........................................................................................................................

(ii) Proportion of business turnover:

............................................................................................................................

2. DATES OF COMMENCEMENT OF THE BUSINESS ACTIVITIES IF LATER THAN 1 JANUARY OF THE LICENSING YEAR

.......................................................................................................................

.......................................................................................................................

If the application is a renewal for the full licensing year, place a tick here

3. NUMBERS TO BE EMPLOYED IN THE BUSINESS
(The average number of permanent employees to be employed, measured in full-lime equivalents)

Location of premises in which employees will work:

Business No of employees Category
Citizens Non citizens

(i) ........................................................................................................
(ii) .......................................................................................................
(iii) ......................................................................................................
(iv) ......................................................................................................
(v) ........................................................................................................

SECTION IV: CONCERNING SPECIFIC BUSINESS CATEGORIES

E3. Road transport operators

(Includes transport contractors, bus or taxi operators and hotels or tour operators operating vehicles.) Give the following details for every vehicle operated:

Type, make and model of vehicle
Taxi or bus
Registration no.
Max. no. of passengers

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.

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