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Customs Act

Commencement: 4 December 1914

LAWS OF THE REPUBLIC OF VANUATU
REVISED EDITION 1988

CHAPTER 3

CUSTOMS

JR 12 of 1914 JR 18 of 1963
JR 5 of 1915 JR 19 of 1964
JR 6 of 1935 JR 22 of 1964
JR 8 of 1939 JR 24 of 1973
JR 4 of 1951 JR 54 of 1975
JR 14 of 1953 JR 19 of 1976
JR 4 of 1958 Act 21 of 1983

ARRANGEMENT OF SECTIONS

SECTION

Port of Entry

1. Port of entry
2. Offences
3. Power of arrest
4. Penalty for entering other ports
   

Manifest

5. Manifest
6. Penalty for no manifest
7. Penalty for incorrect manifest
8. Copy of manifest
9. Ship's papers to be deposited
10. Declaration to be supplied
11. Outward cargo
12. Manifest on leaving
    

Loading and Unloading Goods

13. Place of loading and unloading goods for export
14. Hours and places for loading and unloading
15. Penalty for breach of section 14
16. Boarding officers at Port of Entry

17. Boarding officers other than at Port of Entry
18. Sealing hatches
19. Entertainment of customs officers on ships
20. Security for fines
    

Entries

21. Entries
22. Entries in case of vessel anchoring by reason of stress of weather

Wrecks

23. Wrecks

Inward Declarations

24. Declarations before landing
25. Form of declaration
26. Re-imports
27. Provisional declarations
28. Import declaration
29. Import declaration not to be received before goods arrive at port
30. Goods not declared
31. Dangerous and offensive goods
    

False Declaration

32. False declarations
33. Incorrect declarations
34. Smuggling
    

Powers of Police

35. Frauds on customs

Outward Declarations

36. Export declarations
37. Re-exports
38. Export declaration guarantee
39. Export declarations in exceptional cases
40. Exportation from other than Ports of Entry

Transhipment

41. Transhipment declaration
42. Transhipment declaration for re-export

Bonded Warehouses

43. Bonded warehouses rules

Government Bonded Warehouses

44. Declaration for bonded warehouse
45. Dangerous and objectionable goods

46. Bonded warehouses. Period of storage
47. Bond certificates
    

Private Bonded Stores

48. Private bonds
49. Declaration for bonds
50. Examination of goods
51. Expenses
52. Statement of Customs Officers
53. Destruction of spoilt goods
54. Disputes as to goods

Payment of Duties

55. Duties to be paid to Director of Customs
56. Mode of payment
57. Refund of duties
    

Limitation

58. Litigation
59. Period of claims
60. Limitation of demand for records
61. Limitation of demand for records not applicable to certain cases

Officers Qualified to Report Breaches

62. Officers qualified to report breaches
    

Arrest on Warrant

63. Arrest on warrant

Search Warrants

64. Search warrants

Seizures

65. Sale of seized goods
66. Notification of sale of seized goods
67. Sale of seized goods by public auction
68. Proceeds of sale of seized goods
69. Notification of sale of confiscated goods
70. Sale of confiscated goods by public auction
71. Worthless goods
72. Exemption from stamp duties
73. Rewards to informers

74. Compensation for wrongful seizure
75. Compensation for wrongful sale
    

Settlement of Disputes

76. Compromise
    

Enforcement of Payments

77. Order for payment
78. Order for enforcement of payment
79. Imprisonment
    

Process

80. Service of process
    

Lien

81. Recovery of dues

82. Claim against seized and confiscated goods

Interfering with Agents

83. Penalty for obstruction

Powers of the Minister

84. Powers of Minister

Miscellaneous

85. Conditions under which goods may be landed at another port except Port Vila
86. Assistance to Customs Department
87. Offences
88. Penalties
89. Fines how calculated
90. Confiscation of goods, ships, vessels, aircrafts, vehicles etc.

SCHEDULE

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CUSTOMS

To provide for the collection and management of the revenue of customs within Vanuatu.

PORT OF ENTRY

PORT OF ENTRY

1. Every vessel arriving in Vanuatu must proceed direct to a Port of Entry. The port of Port Vila, in the island of Efate, and the port of Luganville, in the island of Espiritu Santo, are Ports of Entry.
   

OFFENCES

2. (1) If any vessel anchors at any place not being a Port of Entry as provided for in this Act, save in the case of stress of weather or in accordance with special permission granted under the provisions of this Act, or approaches the coast beyond the limits of a Port of Entry for the purpose of anchoring there the master of the said vessel shall be guilty of an offence and shall be liable on conviction to a fine not exceeding VT500,000 or to imprisonment for a term not exceeding 5 years or to both.
   
   • (2) Where the master of a vessel is convicted of an offence under the provisions of subsection (1) the Court may order the confiscation of the vessel concerned:
     

Provided that in every case the said vessel shall not exceed 500 tons burden.

POWER OF ARREST

3. Where the Director of Customs has reason to suspect that the master of any vessel has contravened or intends to contravene the provisions of section 2 he may, using such force as may be necessary, arrest the said vessel and order it to proceed to the nearest convenient port and there detain it pending the outcome of proceedings (if any) against the said master thereof under the provisions of section 2.
   

PENALTY FOR ENTERING OTHER PORTS

4. Every vessel which shall have anchored at any place not a Port of Entry, save in the case of stress of weather, provided for in this Act, or in accordance with permission so granted or which shall approach the coast beyond the limits of a Port of Entry for the purpose of anchoring there shall be forfeited together with her cargo and the master of the vessel shall be guilty of an offence and shall be liable on conviction to a fine of VT30,000.
   

MANIFEST

MANIFEST

5. No merchandise of any kind shall be imported into Vanuatu without the production of a manifest on which shall clearly appear the nature of the goods, the number of packages of every description, together with their marks and numbers and tonnage, also their provenance and destination and the method of their transport.
   

PENALTY FOR NO MANIFEST

6. If the manifest is not produced or if the merchandise on board is not included therein or if the merchandise actually carried on board and the manifest do not agree in every particular the master shall be guilty of an offence and shall be liable on conviction to pay a sum of money equal to the value of the merchandise omitted from the manifest or which differs from that shown in the manifest and shall also be liable to a fine of VT30,000.
   

PENALTY FOR INCORRECT MANIFEST

7. If it shall appear that the number of packages actually on board is less than the number shown in the manifest the master of the vessel shall be guilty of an offence and shall be liable on conviction to a fine of VT17,000 for every missing package unless he can explain in a satisfactory manner that the packages have been lost or were not embarked on board the vessel.
   

COPY OF MANIFEST

8. The master of every vessel arriving within 4 miles of the coast of any island in Vanuatu shall deliver to the proper officer proceeding on board of the vessel a copy of the manifest after the said officer has seen and checked the original manifest. Any master neglecting or refusing to provide the proper officer with a copy of the manifest as herein before mentioned shall be guilty of an offence and shall be liable on conviction to a fine of VT30,000.
   

SHIP’S PAPERS TO BE DEPOSITED

9. The master of any vessel, whether in ballast or not, arriving in Vanuatu, shall within 24 hours of his arrival and in any case before proceeding to load or unload the vessel, deposit at the Customs Department his ship's papers together with the original manifest accompanied by a translation of the same and signed by him. If he neglects to so deposit the ship's papers and manifest he shall be guilty of an offence and shall be liable on conviction to a fine of VT30,000. The ship's papers shall remain in the custody of the Customs Department until the departure of the vessel.
   

DECLARATION TO BE SUPPLIED

10. Every master of a vessel leaving a Port of Entry or departing from Vanuatu shall deposit with the Port and Marines Department and the Customs Department a declaration of the departure together with information as to his destination. He shall not touch at any places within Vanuatu other than Ports of Entry without the permission first obtained of the Minister responsible for finance and he shall execute any bond or undertaking to that effect which the Minister responsible for finance may consider necessary. Any breach of this section shall be an offence punishable on conviction by confiscation of the goods on board the vessel, and by a fine of VT30,000 to be inflicted on the master of the vessel.
    

OUTWARD CARGO

11. No outward cargo shall be taken or received on board until all inward cargo shall have been removed from the vessel.
    

MANIFEST ON LEAVING

12. The master of every vessel whether with cargo or in ballast shall before leaving Vanuatu or a Port of Entry deposit at the Customs Department the ship's manifest in the approved form accompanied by a declaration of the same nature as that prescribed for imports in sections 24 and 25, in default of which an offence shall be committed and the ship and cargo shall be liable to confiscation and the master shall be liable to a fine of VT30,000 on conviction.
    

LOADING AND UNLOADING GOODS

PLACE OF LOADING AND UNLOADING GOODS FOR EXPORT

13. (1) The loading and unloading of goods for direct export from or on first entry into Vanuatu shall only take place in the ports of Port Vila and Luganville or in such other ports or anchorages as the Minister responsible for finance may license in accordance with regulations made under this Act and subject to such conditions as may be imposed by such regulations.
    

(2) The unloading of imported goods and the loading of goods for export at the ports and airports of Port Vila and Luganville may take place only in the presence of a customs officer and, except where prior approval has been given, only within normal service hours.

(3) Where the attendance of a customs officer is requested for any purpose whatsoever, outside normal service hours at the customs offices, airports or wharves at Port Vila or Luganville, or at any time elsewhere, the person or firm making the request shall pay for such officer's attendance at rates fixed by the Minister responsible for finance.

HOURS AND PLACES FOR LOADING AND UNLOADING

14. The loading and unloading of goods shall not take place except in the case of force majeure properly established outside the region of ports and harbours where the customs service has been properly established. In the case of any vessel wishing to discharge or take in cargo outside any such prescribed limits the master shall obtain permission to do so from the Director of Customs. Any loading or unloading of cargo as aforesaid shall only take place between the hours of 6 a.m. and 6 p.m. under the superintendence of a customs officer. On Sundays and other public holidays the Customs Department shall be closed and all loading and unloading of cargo forbidden. An exception of this rule shall be made in the case of vessels making a schedule service and carrying passengers and their luggage. In such cases where work is allowed to proceed outside the specified hours the customs officer employed by reason of such work shall receive additional pay at the expense of the vessels before mentioned and at such rates as the Minister responsible for finance may approve.
    

PENALTY FOR BREACH OF S.14

15. Any offence against section 14 shall render the master of the vessel committing the offence and every person engaged in or about the said vessel at the time of the offence liable on conviction to a fine not exceeding VT30,000.
    

BOARDING OFFICERS AT PORT OF ENTRY

16. Any customs officer may proceed on board any vessel (with the exception of vessels of war) entering any Port of Entry and shall be allowed access to all cabins, lockers and compartments of the ship for the purpose of inspection and any master who shall refuse to allow a customs officer free access as aforesaid shall be guilty of an offence and liable on conviction to a fine of VT30,000.
    

BOARDING OFFICERS OTHER THAN AT PORT OF ENTRY

17. Any vessel which is within 4 miles of the shore and which is hailed by a boat flying the flag of the Customs Department is bound to stop and receive such officer on board. In any case of non-compliance with this rule the vessel may be pursued and if the goods are thrown overboard or destroyed such vessel and cargo may be confiscated.
    

SEALING HATCHES

18. Upon the cessation of the work of loading or unloading of any vessel the customs officer shall close the hatches and shall place his seals thereon. Such seals may only be removed by himself. Breakages or alteration of any such seals except by the proper person shall be an offence which shall be punishable with a fine of VT30,000 provided that such fine shall not be a bar to the imposition, if necessary, of any other penalties previously provided for.
    

ENTERTAINMENT OF CUSTOMS OFFICERS ON SHIPS

19. A customs officer may be placed on board any vessel during the whole period of loading or unloading of cargo in a port or on board of any vessel going from one port to another within Vanuatu. Such officer shall be berthed and boarded in the first class at the ship's expense and if specially engaged shall be paid by the master such daily allowance as the Minister responsible for finance may determine. The provisions of this section shall only apply to vessels of war in cases where they are carrying merchandise.
    

SECURITY FOR FINES

20. In every case provided for in the preceding sections where there shall have been reason to inflict a fine the vessel in question shall be held in port as surety for the sum unless the fine shall have been immediately paid or a good and sufficient bond shall have been entered into for its payment.
    

ENTRIES

ENTRIES

21. Masters of vessels, who shall put into any port in Vanuatu, having some other port as their port of destination, shall be bound to observe all the formalities laid down for the entry inwards and outwards of vessels provided in this Act.
    

ENTRIES IN CASE OF VESSEL ANCHORING BY REASON OF STRESS OF WEATHER

22. The same formalities shall be fulfilled and a statement of the facts made within 24 hours from the time of anchoring in such port to the nearest customs authorities by the master of any vessel putting into any place in Vanuatu by reason of stress of weather or any other circumstances which shall be submitted to the consideration of the Minister responsible for finance.
    

WRECKS

WRECKS

23. All wrecks shall be subject to the provisions of the tariff and Acts in force.
    

INWARD DECLARATIONS

DECLARATIONS BEFORE LANDING

24. No goods imported into Vanuatu shall be landed before a detailed declaration shall have been deposited at the Customs Department by the owner or importer of such goods or his agent. Vessels may, however, be authorised to discharge goods upon showing the ordinary ship's manifest:
    

Provided that the master or his agents shall enter into a bond undertaking that the goods so landed shall be subject to all necessary supervision until such time as the import declaration shall have been made.

FORM OF DECLARATION

25. (1) The declaration referred to in section 24 shall be made by completing forms of declaration in the form prescribed in the Schedule hereto:
    

Provided that in the case of the importation of personal effects the declaration may be made in such simplified form as may be prescribed by the Director of Customs.

(2) The declaration shall be duly completed by the owner of the goods, by the person importing such goods or by an agent acting on behalf of the owner or importer in the manner required by notice issued from time to time by the Director of Customs. The declaration shall contain all information necessary to enable correct customs tariff to be assessed on the goods mentioned therein and to enable statistical details of such goods to be prepared.

(3) Importers or import agents may on payment of such fee as may from time to time be prescribed by the Director of Customs, obtain pads of declaration forms from the Customs Department.

RE-IMPORTS

26. Goods which have been exported from Vanuatu and which are imported again from places beyond Vanuatu shall be treated as goods coming from abroad, except in the case where there is no doubt as to their origin and after authorisation by the Minister responsible for finance.
    

PROVISIONAL DECLARATIONS

27. Importers who have been able to show that they were not in a position to furnish the required import declaration by reason of lack of necessary information, shall be allowed to give a provisional declaration and to examine the packages consigned to them. When goods have to be landed at some place other than a Port of Entry special permission may be given, the conditions of which will be determined by the circumstances of each case and all expenses incurred will be chargeable to the interested parties, who shall also enter into all necessary bonds.
    

IMPORT DECLARATION

28. Every person making an import declaration shall be bound under penalty of a fine not exceeding VT30,000 to show, upon being required to do so by a customs officer, in support of his import declaration, all bills of lading, invoices, waybills, and documents likely to be of use to the customs officer in determining the origin, provenance, nature, quality, and value of the goods noted in the said import declaration.
    

IMPORT DECLARATION NOT TO BE RECEIVED BEFORE GOODS ARRIVE AT PORT

29. Except with special permission no declaration can be received before the goods mentioned therein shall have arrived at the port at which the said declaration has been made and provided that the manifest covering the goods in question shall have been deposited at the Customs Department.
    

GOODS NOT DECLARED

30. Any goods which have not been declared, or which have not been removed from the wharf within 2 months from the date on which customs duties became due and payable may be seized by the Director of Customs and, after due notice has been given, sold by auction. The proceeds of such sale shall be credited to the Treasury after deduction of customs duties, quay dues and the expenses of unloading and storage, and any expenses incurred by the Customs Department in connection with such auction sale.
    

DANGEROUS AND OFFENSIVE GOODS

31. The owners of dangerous goods or goods objectionable by reason of their offensive smell shall be requested to remove them immediately and if this is not done they shall be sold without delay and the proceeds after deduction of all expenses and charges, shall be held at the disposal of the interested parties for a period of 1 year, after which they shall lapse to the Treasury.
    

FALSE DECLARATION

FALSE DECLARATIONS

32. Any person who makes a false or incorrect declaration in respect of the origin, quantity, tariff code number or value of goods shall be guilty of an offence and shall be liable on conviction to a fine equivalent to twice the value of such goods.
    

INCORRECT DECLARATIONS

33. In every case in which the number of packages declared shall be in excess of the number received the penalties set forth in section 32 shall be applicable. In every case in which the number of packages declared is less than the number received a fine of VT17,000 in respect of each non-declared package shall be imposed.
    

SMUGGLING

34. (1) Any person who -

(a) smuggles or attempts to smuggle any goods;

(b) aids or abets the smuggling of any goods; or

(c) imports any goods without making a declaration thereof;

shall be guilty of an offence and shall be liable on conviction to a fine amounting to three times the value of the goods or to imprisonment for a period not exceeding 1 month or to both such fine and imprisonment.

(2) Any person who knowingly receives any uncustomed goods shall be guilty of an offence and shall be liable on conviction to the same penalties as are specified in subsection (1).

(3) Any owner or tenant of any premises in which uncustomed goods are found shall be guilty of an offence and shall be liable on conviction to the same penalties as are specified in subsection (1):

Provided that it shall be a defence to a charge under this subsection that such owner or tenant had reasonable cause to believe that the goods were being kept in such premises without his knowledge or authority.

(4) In this section, "uncustomed goods" means dutiable goods on which full duties have not been paid which are imported or in any way dealt with contrary to the provisions of this Act.

POWERS OF POLICE

FRAUDS ON CUSTOMS

35. All goods fraudulently introduced into Vanuatu may be seized at whatever place they may be found provided that their removal to such place can be proved by the evidence of eyewitnesses. In default of eyewitnesses any evidence legally admissible may be accepted in order to prove such fraudulent removal and to secure a conviction. All customs officers shall for the execution of their duty have a right of way to the seashore and if necessary may cross any private properties irrespective of boundaries.
    

OUTWARD DECLARATIONS

EXPORT DECLARATIONS

36. Before being placed on any vessel all goods to be exported from Vanuatu shall be declared in the same manner as provided for import entries.
    

RE-EXPORTS

37. Re-exported goods shall only be shipped on vessels whose net tonnage is greater than 100 tons.
    

EXPORT DECLARATION GUARANTEE

38. In any case in which goods have been embarked on any vessel in any port of Vanuatu for export through any other port any customs officer shall, before allowing such goods to leave the port, exact such guarantee as may be necessary from the person making the export declaration.
    

EXPORT DECLARATIONS IN EXCEPTIONAL CASES

39. In exceptional cases, and provided that they enter into sufficient bonds, a period may be allowed to persons making an export declaration to enable them to obtain full information for the declaration of their goods upon arrival at their port of destination beyond Vanuatu.
    

EXPORTATION FROM OTHER THAN PORTS OF ENTRY

40. In exceptional cases and under conditions which shall be determined by the customs officer of the nearest port permission may be given to embark goods at any place not within the limits of a Port of Entry.
    

TRANSHIPMENT

TRANSHIPMENT DECLARATION

41. All goods subject to the provisions of this Act, which have entered any port of Vanuatu for transhipment to any other port of Vanuatu shall be declared in the manner herein before provided. The shipper will also enter into a bond to transmit to the Customs Department of the first port within such period as may be prescribed by the Minister responsible for finance the duplicate of the import declaration bearing an endorsement by the customs officer of the port of destination that the goods mentioned therein have been duly examined and passed.
    

Any person failing to furnish such declaration as aforesaid shall be guilty of an offence and shall be liable on conviction to pay a sum equal to the value of the goods so transhipped together with a fine of VT30,000 and the amount of the surety given shall also be forfeited. Goods thus declared shall be examined and any discrepancies observed shall be noted on the declaration.

TRANSHIPMENT DECLARATION FOR RE-EXPORT

42. The same declaration and formalities with the same penalties for non-observance thereof shall be fulfilled in every case of transhipment or of re-export, whether these operations take place in the same or different ports.
    

BONDED WAREHOUSES

BONDED WAREHOUSES RULES

43. Goods imported into Vanuatu may be declared and placed in a Government bonded warehouse or in a private bonded store under the conditions hereunder set forth. Goods may be transferred from one bonded warehouse to another upon production of further export and import declarations. The liabilities of persons using any bonded warehouses shall only be discharged -
    

(a) in the case of goods for home consumption after payment of duties;

(b) in the case of goods for export after the passing of an export declaration upon which the proper customs officer shall have noted that such goods have been placed on board a vessel and exported.

All persons making declarations shall be held to be the owners of the goods in respect of which they make declarations.

GOVERNMENT BONDED WAREHOUSES

DECLARATION FOR BONDED WAREHOUSE

44. Goods in respect of which a declaration for admission to a Government bonded warehouse has been made shall, after verification by the proper officer, be taken over and entered in the register by the officer in charge of the bonded warehouse. No action for damages shall lie either against this officer or against the Government for any loss or damage which may occur to such goods in any manner whatever.
    

DANGEROUS AND OBJECTIONABLE GOODS

45. Dangerous or damaged goods, or goods objectionable by reason of any offensive smell, shall not be admitted into the bonded warehouse. Except for the removal of samples or for the purpose of preserving the safety or good condition of other goods, all unpacking of goods in the bonded warehouse is forbidden.
    

BONDED WAREHOUSES. PERIOD OF STORAGE

46. Goods may remain in a bonded warehouse for a period of 2 years. After such period, if the goods have not been removed, notice to do so shall be given to the owner. If, after delivery of such notice, the owner shall still fail to remove such goods, they shall be sold by public auction and the proceeds of such sale, after all dues and expenses have been paid, shall, unless claimed within a period of I year from the date of sale, be paid into the Treasury. The same procedure shall be followed in any case in which goods so deposited shall become dangerous or shall be discovered to be in a perishable condition during such period.
    

BOND CERTIFICATES

47. Any owner of goods, which have been placed in a Government bonded warehouse, may after the payment of duty on such goods, demand from the officer in charge of such Government bonded warehouse a certificate which shall be called a "Bond Certificate" in which shall be given full information concerning the goods of such owner then in bond. Such certificate shall be entered in a special register and the goods in respect of which the certificate has been issued shall not be removed from the bonded warehouse except on presentation of the certificate. Such certificate may be formally transferred from one person to another.
    

PRIVATE BONDED STORES

PRIVATE BONDS

48. Any merchants who shall have made a formal request for that purpose to the Minister responsible for finance may be authorised to place in their stores goods upon which dues are still payable. Such merchants shall enter into bond by which they shall undertake that the quantity and quality of the goods received in such stores shall be the same each time that an examination of such goods may be made, and that they will either re-export such goods or pay such duty as may be leviable thereon within a period of 2 years and any person removing such goods from one store to another without permission shall be liable to pay a sum equal to double the duty leviable on such goods. Licences in a form to be determined by the Minister responsible for finance may be issued to such private bonded storekeepers in respect of such bonded stores.
    

DECLARATION FOR BONDS

49. After the import declaration has been made the goods in respect of which such declaration has been made shall be placed in the customs office, or any other suitable place agreed upon between the customs officers and the merchants for the purpose of assessment of the dues payable if the customs officer shall consider such a course necessary.
    

EXAMINATION OF GOODS

50. Examination of such goods can only take place in the presence of the person making the declaration or of his duly authorised agent. In case of the refusal of such person or of his agent aforesaid to be present at the examination such goods shall remain in bond and the procedure shall be the same as that laid down for cases of a like nature, provided always that nothing in this section shall prevent any criminal prosecution upon the discovery of any breach of this Act.
    

EXPENSES

51. The cost of transport, unpacking, packing, weighing, stowage and all expenses whatsoever incurred in dealing with goods designated for inspection shall be defrayed by the declarant. The inspection may only be made in daylight and during regular office hours. In case of a special inspection outside the office or after regular office hours the expenses shall be paid by the declarant.
    

STATEMENT OF CUSTOMS OFFICERS

52. Statements of fact made by any customs officer in respect of the weight, measure and number of goods shall be final and shall serve as a base for the levy of duty. The customs officer may take samples to assist him in determining the duty to be paid.
    

DESTRUCTION OF SPOILT GOODS

53. Where goods are unfit for human consumption the customs officer shall cause them to be destroyed. When goods are partly damaged the owner may make a selection and shall pay duty on the portions which are fit for use.
    

DISPUTES AS TO GOODS

54. (1) When a customs officer shall dispute the correctness of a declaration in respect of the nature, kind, quality, origin or value of goods he shall give notice to the party concerned or to his representative, who shall, within 24 hours, state whether he accepts or contests the estimate of such customs officer.
    

(2) When the declarant, or his legal representative accepts the estimate of a customs officer he shall sign with such officer the final report of the examination.

(3) If the declarant or his representative shall refuse to accept the valuation of a customs officer he shall commence proceedings in the Magistrates Court, which shall decide summarily upon expert evidence as to the amount of duty to be paid.

PAYMENT OF DUTIES

DUTIES TO BE PAID TO DIRECTOR OF CUSTOMS

55. Duties and charges of all kinds payable under this Act shall be paid without delay to the Director of Customs, or to the Deputy Director or to any other officer who may be duly authorised in that behalf by the Minister responsible for finance.
    

MODE OF PAYMENT

56. Goods which are security for duty shall in no case be taken away or embarked until the duties shall have been paid or deposited. In all cases the Minister responsible for finance may accept secured cheques or bills and may allow the parties concerned, who shall give security to pay the duties within a maximum period of 10 days, to take away or embark their goods immediately after examination.
    

REFUND OF DUTIES

57. Except in cases of errors of account committed by any customs officer to the prejudice of persons paying duty which may be adjusted by such officer, no refund of import duties shall be made without the order of the Minister responsible for finance. In the case of a person failing to pay the duty incurred by him the customs officer may detain all goods belonging to him or consigned to his address.
    

LIMITATION LITIGATION

58. No action at law for the recovery of import duties shall be brought after the expiration of 1 year from the date on which such duties became payable. This limitation, however, shall only apply to such duties as may have been verified in the manner and within the time prescribed by this Act:
    

Provided that nothing in this section shall nullify the right of the Government to claim the payment of duties payable on goods, in respect of which such verification has been rendered impossible by reason of fraudulent acts on the part of the person liable for payment conformably with the law, which does not allow a debtor to plead limitation when by fraudulent acts of such debtor the creditor has been kept in ignorance of the material facts which form the foundation of his claim.

PERIOD OF CLAIMS

59. No person shall be entitled to formulate any claim for repayment of duties after the expiration of I year from the date on which the duties became payable or the goods were deposited.
    

LIMITATION OF DEMAND FOR RECORDS

60. After the expiry of 3 years, following on each completed year, the Government shall, in respect of persons who have failed to pay the duties required of them, be freed from the responsibility for the custody of the registers of the said year, and it shall not be liable to produce such registers even if there are still cases existing for the due prosecution of which the production of the said registers and documents might be necessary.
    

LIMITATION OF DEMAND FOR RECORDS NOT APPLICABLE TO CERTAIN CASES

61. The limitations aforesaid shall not have force when there has been enforced, ordered, signified, or commenced an action at law, conviction, promise, agreement or individual or special obligation in respect of the goods they claimed.
    

OFFICERS QUALIFIED TO REPORT BREACHES

OFFICERS QUALIFIED TO REPORT BREACHES

62. Police officers and officers of the Customs Department, shall be competent to report breaches of this Act.
    

ARREST ON WARRANT

ARREST ON WARRANT

63. Where the Director of Customs has reason to believe that a person against whom proceedings have been or are intended to be instituted, will attempt to leave Vanuatu in order to escape such proceedings, he may apply to a Magistrate for a warrant for the arrest of such person.
    

SEARCH WARRANTS

SEARCH WARRANTS

64. The Director of Customs may apply to a Magistrate for search warrants whenever he considers it necessary for the investigation of suspected breaches of this Act.
    

SEIZURES

SALE OF SEIZED GOODS

65. If the goods which have been seized are perishable and the accused has not taken delivery of them, either because of his unwillingness or of his inability through his omission to provide the security required by law to exercise the option of release, the Government shall proceed to effect the sale of the said goods. The same procedure shall be observed in respect of animals seized for any cause whatever.
    

NOTIFICATION OF SALE OF SEIZED GOODS

66. The issue of the order authorising the sale shall be notified the same day to the person whose property has been seized, if his address is known, and in default of known address the order shall be notified to the Public Prosecutor with the intimation that the sale will be immediately proceeded with, either in the absence or in the presence of the owner of the goods seized.
    

SALE OF SEIZED GOODS BY PUBLIC AUCTION

67. The sale shall be made by public auction at the instance of the Director of Customs. Notification of the day of sale shall be posted 24 hours beforehand unless the Minister responsible for finance orders a sale without any previous formalities.
    

PROCEEDS OF SALE OF SEIZED GOODS

68. The proceeds of the sale shall be deposited with the Director of Customs to be disposed of in accordance with the final decision of the Court empowered to deal with the said seizure.
    

NOTIFICATION OF SALE OF CONFISCATED GOODS

69. When the judgment ordering the confiscation of goods is finally made the prosecuting officer shall notify the sale of such goods by a notification affixed to the office door.
    

SALE OF CONFISCATED GOODS BY PUBLIC AUCTION

70. The sale shall not take place until 5 days after posting such notice. The sale shall be by public auction and on the condition that purchasers shall pay all dues or taxes to which the said goods may be liable within a period of 15 days from date of purchase of such goods.
    

WORTHLESS GOODS

71. Goods without monetary value may be destroyed in the presence of the proper officers who shall draw up a report in respect thereof.
    

EXEMPTION FROM STAMP DUTIES

72. Notice whether of sales or otherwise shall be exempt from taxation.

REWARDS TO INFORMERS

73. From the money received as fines and from the proceeds of confiscations there may be granted by the Minister responsible for finance to the officers who have reported the offences and to any person who shall have facilitated their detection a reward or rewards the total of which shall in no case exceed one half of the amount of such fines, seizures or sales:
    

Provided that no such grant shall be made to any person who by virtue of his office shall have been concerned in pronouncing any judgement ordering such fine or confiscation.

COMPENSATION FOR WRONGFUL SEIZURE

74. When a seizure is found to have been made without just cause the owner of the goods seized shall be entitled to compensation in the form of interest at the rate of 1 per cent per month on the value of the goods seized and such interest shall be calculated from the date of the seizure up to the date when an offer of the return of the goods has been made:
    

Provided that no such compensation shall be made if the officers concerned shall have shown valid reasons for their action.

COMPENSATION FOR WRONGFUL SALE

75. In case the goods have been previously sold under the authority of an order, the owner may only claim the reimbursement of the proceeds of the sale of the goods together with interest at the rate of 1 per cent per month on this amount, calculated from the date of the seizure up to the day when reimbursement is offered.
    

SETTLEMENT OF DISPUTES

COMPROMISE

76. The Minister responsible for finance may come to a settlement of any dispute either before or after judgment.
    

ENFORCEMENT OF PAYMENTS

ORDER FOR PAYMENT

77. An order for the enforcement of payment may be made -

(a) against any person refusing or neglecting to pay dues justly due by him;

(b) against any person who shall have failed in any undertaking entered into under this Act and against the surety of such person;

(c) against any person who after a breach of this Act, shall refuse to carry out a contract which has been signed and has been finally approved by the competent authority.

ORDER FOR ENFORCEMENT OF PAYMENT

78. The order of enforcement of payment should recite at the beginning the copy of the instrument establishing the debt in question, it shall be signed by the Magistrate after notification and shall be executed notwithstanding any caveat according to the due course of law.
    

IMPRISONMENT

79. An order of imprisonment may be issued under the same conditions against any person who refuses to pay the fines imposed.
    

PROCESS

SERVICE OF PROCESS

80. Customs agents may serve for all matters relative to their duties all notices and other processes usually effected by bailiffs. They may however make use of such bailiff as they may think proper.
    

LIEN

RECOVERY OF DUES

81. The Government shall have a lien on all movables of the principals debtors or guarantors, for the recovery of dues, confiscations, fines, restitutions and generally for any debt accruing under this Act, or from the repression of fraud.
    

CLAIM AGAINST SEIZED AND CONFISCATED GOODS

82. No claim to or against goods or the value of goods that have been seized or confiscated in connection with frauds as provided in this Act shall be admitted from or on behalf of the owners or creditors of the owners of such goods:
    

Provided always that such owner or creditor may prosecute any such claim against the person or persons charged with the commission of such fraud.

INTERFERING WITH AGENTS

PENALTY FOR OBSTRUCTION

83. Any person who obstructs or interferes in any way with customs officers in the exercise of their duties, or abuses or ill treats, or offers any violence to their persons shall be guilty of an offence and shall be liable on conviction to a fine of VT30,000.
    

POWERS OF THE MINISTER

POWERS OF MINISTER

84. The Minister may by Order -

(a) prohibit the importation of any article, the introduction of which into Vanuatu may be contrary to the public interest;

(b) declare Ports of Entry and fix the limits of such Ports of Entry;

(c) fix places where goods must be landed in any port and define the anchorages for vessels therein;

(d) proclaim the sites upon which customs sheds and bonded stores shall be erected;

(e) make regulations for the management of the loading, or unloading of goods at places not declared Ports of Entry when the necessity for such regulations shall become apparent;

(f) provide for fees in respect of the accommodation of goods in bonded stores and bond rent;

(g) make any regulations which may appear necessary for the carrying into effect of the provisions of this Act.

MISCELLANEOUS

CONDITIONS UNDER WHICH GOODS MAY BE LANDED AT ANOTHER PORT EXCEPT PORT VILA

85. Notwithstanding the provisions of sections 14 and 27 the privilege of landing without previous declaration and payment of dues, goods destined for any other place in Vanuatu except Port Vila or Mele at any other place except Port Vila either directly by the importing vessel or after transhipment into another vessel on a through Bill of Lading may be granted subject to the following conditions -
    

(a) Within 60 days from the date of landing of his goods the importer shall despatch to the Director of Customs at Port Vila his declaration made out in due and proper form supported by relevant invoices and other documents.

(b) At the same time the importer shall designate and notify to the Director of Customs an agent in Port Vila who shall be empowered by him to pay to the Customs Department, on presentation of an Order to Pay the Customs Dues leviable upon the goods imported.

(c) Duties on goods, the declarations in respect of which have not been despatched within 60 days of the landing of such goods, shall be increased by 2 per cent for every 15 days or fraction of 15 days of unauthorised delay, except in the case of force majeure, the proof of which shall be upon the importer.

(d) If dues are not liquidated within a period of 8 days of the presentation to the importer's agent of an Order to Pay made out by the Customs Department, the privilege of landing his goods at any other place except Port Vila shall be compulsorily withdrawn from the importer and shall not be renewed without the approval of the Minister responsible for finance.

(e) If the importer fails to designate an agent at Port Vila, as described in paragraph (b) above all goods consigned to him shall be compulsorily landed at Port Vila.

(f) Goods landed at Port Vila in execution of the provisions of paragraphs (d) and (e) above shall, on an order from the Director of Customs, be stored in the private, bonds or warehouses of the shipping company which brought them or of their agents, and shall not be released until outstanding dues, as well as those corresponding to the goods thus landed and stored and all charges for handling and storage, have been settled.

Landing, handling, storage and all other charges in respect of such goods shall be payable by the importer.

(g) Goods stored in execution of the provisions of paragraph (f) above shall be subject to the provisions of section 30.

(h) Neither the Customs Department nor the proprietor of the warehouse or bond shall be held responsible for the deterioration or loss of any goods stored in execution of paragraph (f).

(i) The master of any vessel importing goods into Vanuatu destined to be landed at any place other than Port Vila, either directly or after transhipment into another vessel on a through Bill of Lading, shall immediately on his arrival at Port Vila present to the Director of Customs a duplicate of his manifest.

The Director of Customs shall endorse on this document a note of all goods which may not be landed except at Port Vila and then return it to the master.

If goods, for which permission to land except at Port Vila has been refused, shall nevertheless be landed by the importing vessel anywhere except at Port Vila, or shall be transhipped into another vessel and landed at any place except at Port Vila, the master of the importing vessel shall be liable to the penalties provided in section 15.

(j) If the invoices and documents necessary for the proper compilation of a declaration shall not have arrived at the same time as the goods imported, the importer shall nevertheless make out a provisional declaration enumerating the goods received with their approximate value and shall forward the declaration to the Director of Customs within the prescribed period. Except in the case of force majeure, the proof of which shall be upon him, the importer shall produce the proper invoices and documents within 3 months of the date on which he should have despatched his declaration, failing which the privilege of landing goods at any place except Port Vila shall be withdrawn from him and shall not be renewed until the document is produced unless renewed with the approval of the Minister responsible for finance.

On receipt of the above mentioned declaration the Director of Customs shall revise it if necessary in the light of knowledge he may possess of the current value of similar goods, and shall assess the dues thereon accordingly.

The Director of Customs assessment shall be final and the dues shall be paid subject to subsequent adjustments either way when the invoices and other relevant documents have been produced.

ASSISTANCE TO CUSTOMS DEPARTMENT

86. Upon application made by the Customs Department to other Government departments it shall be the duty of these departments to assist the Customs Department in every way.
    

OFFENCES

87. Any person who -

(a) wilfully makes any false entry in any form, declaration, entry, bond, return, receipt or in any document whatever required by or produced to any customs officer under this Act; or

(b) counterfeits, falsifies or wilfully uses when counterfeited or falsified any document required by or produced to any customs officer; or

(c) falsely produces to any customs officer under any of the provisions of this Act in respect of any goods or in respect of any vessel any document of any kind or description whatever that does not truly refer to such goods or to such vessel; or

(d) makes a false declaration to any customs officer under any of the provisions of this Act, whether that declaration is an oral one or a declaration subscribed by a person making it or a declaration on oath or otherwise; or

(e) untruthfully answers any reasonable questions put to him by any customs officer under any of the provisions of this Act; or

(f) alters or tampers with any document or instrument after the same has been officially issued, or counterfeits the seal, signature or initials of or used by any customs officer for the identification of that document or instrument or for the security of any goods or for any other purpose under this Act,

shall commit an offence and shall be liable on conviction to a fine of VT30,000.

PENALTIES

88. Any offence against the provisions of this Act for which no specific penalty is provided shall render any person convicted of the same liable to a fine not exceeding VT30,000 in addition to imprisonment for a term not exceeding 1 month. In case of a second offence the punishment of imprisonment shall always be inflicted.
    

FINES HOW CALCULATED

89. Where the amount of a fine under this Act or any other law relating to customs is to be determined by reference to the value of the goods, the value of such goods shall be estimated according to the price for which goods of the like kind and of the like quality, on which the duties (if any) have been paid, are saleable in Vanuatu, at or about the time of the offence.
    

CONFISCATION OF GOODS, SHIPS, VESSELS, AIRCRAFTS, VEHICLES ETC.

90. The Court before which any person is convicted of an offence under this Act may in addition to the penalties provided therefor order that the goods and or any means of conveyance used for the transportation of such goods be confiscated. For the purpose of this section "means of conveyance" includes motor vehicles, boats and aircraft.
    

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SCHEDULE

(section 25)

(Form No. 1) Declaration No. ....................

REPUBLIC
OF VANUATU

*Free of duty

Importer's Name ............................................. ENTRY for goods

*Subject to duty

Address ................................ Name of ship and Voyage No. ..................................

Port of ................................. Date of Arrival ................................................

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