Import Duties (Consolidation) Act

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JR 52 of 1975 Act 3 of 1980 Act 27 of 1984
JR 37 of 1976 Act 9 of 1990 Act 40 of 1984
JR 39 of 1976 Act 1 of 1982 Act 11 of 1985
JR 6 of 1977 Act 6 of 1982 Act 33 of 1985
JR 20 of 1977 Act 33 of 1982 Act 26 of 1986
JR 16 of 1978 Act 1 of 1984 Act 11 of 1988

SCHEDULE 1-Rates of import duty
SCHEDULE 2-Valuation of imported goods
SCHEDULE 3-Exemption from customs duties on goods imported or delivered

from bonded warehouse
SCHEDULE 4-Exemption from service tax on goods imported or delivered from bonded

Provided that customs import duty shall not be payable in respect of the items set forth in Schedule 3 under the circumstances or to the extent specified therein in respect of such items.

(2) The Minister may by Order make such amendments to any part of Schedule 1 as he considers necessary to ensure conformity with the nomenclature of the Customs Co-operation Council established by the Brussels Convention of December 15, 1950 and with such other international classifications as he considers necessary.

(3) Any amendment made under subsection (2) shall not increase or have the effect of increasing the rates of duties provided in Schedule 1.

(2) Except as otherwise provided in Schedule 4, no customs service tax shall be charged in respect of the goods specified in that Schedule.

RATE TARIFF HEADING
FREE	38.11.01 38.11.02 38.11.03 38.11.04 38.11.09	49.01.00 49.02.00 49.03.00 49.04.00 49.05.00	49.06.00 49.07.00 49.10.00 71.07.09 72.01.01	72.01.09 84.21.01 87.11.00 99.01.00 99.02.00	99.03.00 99.04.00 99.05.00 99.06.00
2 VT per litre	27.10.03	27.10.04
5 VT per litre	27.10.02	27.10.05	27.10.06	27.10.07
10 VT per litre	22.03.01	22.03.09	22.08.01
50 VT per litre	22.05.01	22.07.01	22.07.09
75 VT per litre	22.05.02
100 VT per litre	22.05.03 22.05.09 22.06.00	22.09.01 22.09.02 22.09.03	22.09.04 22.09.02 22.09.06	22.09.07 22.09.08 22.09.09	22.09.19
500 VT per kilo	24.02.01	24.02.02	24.02.03	24.02.04	24.02.09

(4) For the purpose of this section, duty-inclusive import value means the CIF value of imported goods (as defined in paragraph 1 of Schedule 2) plus any duties payable under Schedule 1.

The value of imported goods for customs purposes, hereinafter called the CIF value, shall be taken to be the price which they would fetch, at the time of acceptance by the customs department of the import declaration, on a sale in the open market between an independent buyer and seller; it being assumed that the seller bears all costs, charges and expenses incidental to the sale and to the delivery of the goods at the place of introduction into the customs territory of Vanuatu.

A buyer is considered to be independent of the seller if he is not an agent, broker, distributor or concessionnaire for the seller, and if he is not associated in business with him. Two persons shall be deemed to be associated in business with one another if, whether directly or indirectly, either of them has any interest in the business or property of the other of both have a common interest in any business or property or some third person has an interest in the business or property of both of them.

Where goods are sold on CIF terms by a seller to a buyer who is independent of the seller, the CIF price is normally acceptable as the value for duty and tax.

Where goods are not sold on CIF terms, additions have to be made to the invoice price to bring it up to the level of the CIF price. Examples of additions are: (a) packing, carriage to and charges at port of shipment, foreign duties and taxes, freight and insurance; (b) commission or other remuneration, royalty or licence fees, tooling or design costs, and inspection fees; (c) cost of materials, equipment, or services provided by the importer, or on his behalf, in connection with the production, purchase, delivery or resale of the goods. Where reasonable doubt exists as to whether any charges should be included in the value of goods for customs purposes, reference should be made to the definition of "value" drawn up by the Customs Co-operation Council concerning customs valuation.

Where reduced transport rates are allowed below the normal rates, such reduced rates should not be taken into consideration for the purpose of customs valuation-the valuation should be made against the usual tariff rates currently charged by transport contractors.

Discounts may be claimed as deductions from the invoice price provided they are freely available to independent importers buying the same quantity of goods on the open market. Where the invoice price includes post-importation charges, these charges may be deducted from the invoice price. If the invoice price includes duty and tax, an appropriate deduction should be made to arrive at a price exclusive of duty and tax.

Where the buyer and the seller are not independent of each other, the invoice price may not represent an acceptable value for customs purposes and additional evidence may be required to arrive at a satisfactory value for duty and tax. If the invoice price is less than the price which would be charged to an independent customer, the latter price, adjusted to the CIF level, is the acceptable value.

With certain limited exceptions, which are set out in detail in Schedule 3, duty and tax are payable on gifts and on goods for which no charge is made. Where the CIF value is declared by the consignor, it will be accepted if the Director of Customs is satisfied as to its adequacy. If he is not satisfied, or if no value is declared, the Director of Customs may agree a CIF value with the importer, having regard to the CIF value of similar goods imported into Vanuatu.

Invoices, or copies of invoices, for dutiable goods of a value of VT50,000 or more, or of any value where there is any doubt as to its adequacy, must bear a certificate of value, whether the goods are imported by sea, or post. Certificate of value shall be completed on forms issued by the Director of Customs and in accordance with any instructions issued by him.

The goods listed in this Schedule shall, by reason of the purpose for which they have been imported or are intended to be used, be either exempted from duty or liable to duty at lower rates than those to which they would be liable under the terms of Schedule 1, provided that in each case any conditions specified hereunder are complied with.

If any condition affecting the goods listed in this Schedule is not fulfilled after the goods leave customs control, the Director of Customs may disallow the concession and collect duty at the rate applicable under Schedule 1 and such collection shall be without prejudice to action that may be taken under any law for the time being in force.

X.2 Goods exempted by the Minister responsible for finance
X.4 General agricultural equipment
X.5 Cattle industry equipment
X.6 Poultry farming equipment
X.7 Livestock and poultry foodstuffs
X.8 Chemical substances (fertilisers)
X.9 Fisheries industry equipment

X.20 Personal and household reliefs
X.21 Photographs, films, negatives and audio or video recordings
X.22 Legacies and inheritances
X.23 Post and airfreight packages
X.24 Wedding presents and other unsolicited gifts

X.30 Charities
X.31 Trophies
X.32 Sports equipment
X.33 Uniforms, medals and decorations
X.34 Church supplies
X.35 School supplies
X.36 Goods imported by community service and community self-help groups

X.40 Visiting vessels and aircraft
X.41 Goods imported for display or use at exhibitions, fairs, meetings or similar events X.42 Goods imported for hire or loan
X.43 Tools of trade and professional equipment
X.44 Scientific and pedagogic material and equip
X.45 Commercial samples
X.46 Inwards processing relief
X.47 Goods imported for duty-free sale to tourists and departing passengers
X.48 Goods imported temporarily for supply to foreign-going vessels and aircraft

SECTION 5 RELIEFS FOR THE PROMOTION OF NATIONAL SAFETY, HEALTH OR WELL-BEING

X.50 Life-saving equipment
X.51 Fire-fighting equipment
X.53 Dental surgery and laboratory supplies
X.54 Grave-stones, memorials and corpses of deceased persons

X.60 Returned goods
X.61 Containers, crates, etc.
X.62 Soft techniques of energy
X.63 Compression ignition engines
X.64 Goods not in accordance with contract
X.65 Goods admitted under an international convention or agreement

X.2 The Minister may in his absolute discretion grant exemption or reduction of customs duty on all or part of any material or equipment imported for a project which he considers is or is likely to contribute to the economic development of the Republic of Vanuatu.

X.4 (a) Machinery, including tractors, scrub mowers, coffee pulpers, copra, coffee and cocoa dryers, etc., and all spare parts and accessories for such machinery including tractor tyres and tubes.

(b) Equipment, including farm trailers, ploughs, slashers, sprayers and spare parts and accessories for such equipment, other than tyres and tubes imported separately which are declared to be imported solely for agricultural purposes and which are the subject of a signed undertaking that they will only be used as such, and further provided that the Director of Customs may at his discretion determine whether such articles fall within this exemption.

For the avoidance of doubt the word "tractor" shall mean a vehicle primarily constructed for pulling or pushing other vehicles or machinery and not suitable, alone, for the transport of goods or passengers.

X.5 Milking machines, cream separators, sterilisers, pumping and irrigating machinery and plant, feeding and drinking troughs, containers for milk, cream, yoghurt and dairy products:

Provided that such items are accompanied by a certificate that they are to be used solely for the purpose of the cattle industry, and further provided that the Director of Customs may at his discretion determine whether such articles fall within the above exemption.

Provided that such items are accompanied by a certificate that they are to be used solely for poultry farming and further provided that the Director of Customs may at his discretion determine whether such articles fall within the above exemption.

X.7 Concentrates and additives used in the preparation or manufacture of all kinds of livestock and poultry foods:

Provided that such products are accompanied by a certificate issued by the importer that they will be used exclusively for the preparation or manufacture of livestock and poultry foods and that such certificate is endorsed by the Director of Agriculture.

Provided that such products are accompanied by a certificate, issued by the importer, that they will be used exclusively for the preparation of fertilisers and that such certificate is endorsed by the Director of Agriculture.

X.9 (a) Boats, and boat-building materials, where these are to be used exclusively for commercial fishing.

(b) Machinery, materials and equipment including fishing in-board and out-board motors, refrigeration equipment, fuel-oils and greases:

Provided that any goods for which exemption is claimed shall be accompanied by a certificate stating that they are intended to be used solely for an approved fisheries project and further provided that such certificate be endorsed by the Director of Fisheries.

"resident" shall mean any person importing personal or household effects who, on the date such goods are imported has spent not less than 12 months in the Republic of Vanuatu during the preceding 2 year period;

"non-resident" shall mean any person importing personal or household effects who, on the date such goods are imported, has spent not less than 12 months outside of the Republic of Vanuatu during the preceding 2 year period;

"person changing residence" shall mean any person who has taken-up, or intends to take up, continuous residence in Vanuatu for a period of not less than 6 months;

(f) any other new and unused items including gifts (but excluding prohibited or restricted goods) up to a value of VT6,000 per person;

"means of transport" shall be taken to mean only motor-vehicles, water-borne craft, and aircraft;

"motor vehicle" shall mean any passenger motor car designed for the conveyance of a driver and up to a maximum of five adult passengers, but shall also include motor- cycles, auto-cycles, cycles fitted with an auxiliary motor and mechanically-propelled invalid carriages;

"water-borne craft" shall mean yachts and other vessels designed for pleasure or sports and shall include ocean-going yachts up to a maximum of 40 net registered tons.

(ii) any personal and household effects, other than means of transport, which can be shown to the satisfaction of the Director to have been owned and used abroad by the importer for a period of at least 12 months:

Provided that the allowances under subparagraph (i) above shall not apply to any person of less than 15 years of age, nor to any person who has arrived in Vanuatu as a member of the crew of a vessel or an aircraft.

(ii) any other personal or household effects, including means of transport, which are imported solely for the use of the importer or his family during their stay in Vanuatu:

(a) the allowances under subparagraph (i) above shall not apply to any person of less than 15 years of age, nor to any person who has arrived in Vanuatu as a member of the crew of a vessel or aircraft; and

(b) any goods admitted under subparagraph (ii) above, shall not be sold, hired, given, lent, pledged or otherwise disposed of in Vanuatu; and

(c) the allowances under subparagraph (ii) above shall not include yachts, similar craft, and private aircraft for which separate provision is made under X.40.C. of this Schedule; and

(d) any goods admitted under subparagraph (ii) above shall be re-exported from Vanuatu within a period of 6 months from the date of importation, save for reason of circumstances accepted by the Director as being of an exceptional and unavoidable nature; and

(e) the Director may, in any case where he sees fit, require the payment of a deposit or other security for the duties and taxes liable thereon until such time as the goods are re-exported from Vanuatu; and

(f) any goods admitted under subparagraph (ii) above by a person who subsequently decides to become a resident of Vanuatu must be declared in writing to the Director within 6 months of the date of first importation, and any duties and taxes liable thereon paid or otherwise exempted under this or any other section of this Schedule in such manner and under such conditions as may be decided by the Director.

Any personal or household effects, other than means of transport, which can be shown to the satisfaction of the Director to have been owned and used abroad by the importer for a period of at least 12 months.

Any personal or household effects, including means of transport, which are imported solely for use of the importer or his family in the course of the visit:

(iii) the goods shall be re-exported from Vanuatu within a period of 6 months from the date of importation save for reason of circumstances accepted by the Director as being of an exceptional and unavoidable nature; and

(iv) the Director may, in any case where he sees fit, require a deposit or other security for the duties and taxes liable thereon until such time as the goods are re-exported from Vanuatu; and

(v) any goods admitted under paragraph (B) above by a person who subsequently decides to become a resident of Vanuatu must be declared in writing to the Director within 6 months of the date of first importation, and any duties and taxes liable thereon paid or otherwise exempted under this or any other section of this Schedule in such manner and under such conditions as may be decided by the Director.

In addition to any allowances to which they may be entitled under this or any other section of this Schedule, persons changing residence may also import the following goods -

(a) new items of clothing, bedding or any other similar personal or household effects up to a maximum value of VT30,000 per person; and

(b) used items of personal and household effects, including means of transport, which can be shown to the satisfaction of the Director to have been owned and used abroad by the importer or his family:

(i) the goods are imported within a period of 6 months before or 6 months after the date on which the importer first arrived in Vanuatu to take up a period of continuous residence; and

(ii) the goods shall not be sold, hired, given, pledged or otherwise disposed of in Vanuatu for a period of at least 2 years from the date of importation; and

(iii) in the case of means of transport, the goods must have been owned and used abroad by the importer for a period or periods in excess of 12 months in the 2 years preceding the date of importation into Vanuatu, and further provided that the maximum quantity allowable shall be limited to one motor- vehicle or one water-borne craft or one aircraft for each importer, or for each importer's family in any case where a person changing residence is joined or intends to be joined during his period of residence in Vanuatu by members of his immediate family; and

(iv) any goods previously imported into Vanuatu under a non-residents concession which are not eligible for duty and tax-free admission by a person changing residence must be declared to the Director in writing, within 6 months of the date of first importation, and any duties and taxes liable thereon paid or otherwise exempted under this or any other section of this Schedule in such manner and under such conditions as may be decided by the Director.

X.21 (a) Photographs, developed negatives, developed films and audio or video recordings.

Provided that the Director shall be satisfied that any goods imported under paragraph (a) above have only a personal or sentimental value to the importer, are intended for his personal use and are not intended for sale, hire, public exhibition or performance.

X.22 Goods and articles which the Director is satisfied were belonging to or in the possession of a deceased person and were used by him before his death other than for business purposes and that such goods and articles are imported by or for a person resident in the Republic of Vanuatu who has become entitled thereto by virtue of any testamentary disposition or intestacy.

X.23 Articles arriving by post or airfreight for the exclusive personal use of the recipient where the FOB value of such articles does not exceed VT3,000:

Provided that the Director may, at his discretion, determine that more than one parcel addressed to the same or several persons may be treated as a single importation and duty shall be assessed accordingly.

(i) relief under subparagraph (a) above shall require the written approval of the Director; and

(ii) the total number of gifts admitted for any one wedding shall not together exceed a total FOB value of VT100,000; and

(iii) the Director may, if he sees fit, require the production of documentary evidence to support any claim to entitlement under this exemption and may also require a deposit or other form of security for the duties and taxes liable thereon until such evidence is produced; and

(iv) the Director may, as he sees fit, determine that gifts imported under subparagraph (b) above by the same or several persons may be treated as a single importation and duty shall be assessed accordingly.

SECTION 3 CHARITABLE RELIEFS FOR NON-PROFIT
MAKING GROUPS AND ORGANISATIONS

Notwithstanding anything in any other enactment or in any other section of this Act, for the purpose of determining entitlement to customs exemptions which may be allowed in respect of goods imported under this section, "school" means any educational establishment which is maintained under private funding arrangements, and which is not maintained wholly or mainly by the government of the Republic of Vanuatu.

X.30 (a) Goods which are a gift to a charitable or religious Organisation and which are declared to be imported by such Organisation for free distribution to or for the assistance of hospital patients or of persons in need of support.

(b) Goods donated to the Red Cross for use or free distribution in emergencies and certified by the person for the time being in charge of the Red Cross in the Republic of Vanuatu that they are for free distribution:

Provided that any used clothing imported as a charitable gift must be accompanied by a certificate of fumigation and further provided that the Director may determine the quantity of goods that may be imported by any Organisation.

X.31 Cups, medals, shields and similar trophies which have been gained abroad or are proved to the satisfaction of the Director to be intended specifically for bestowal as an honorary distinction or prize:

Provided that this exemption shall not apply or extend to the importation or stocking of such articles for the purpose of trade.

X.32 Sports equipment, clothing and footwear used in open air sports, in such quantity as the Director may consider reasonable:

Provided that such imports are made by or on behalf of a sporting Organisation or school and are accompanied by a signed undertaking by a person acceptable to the Director that such goods and equipment will remain the property of such Organisation or school and that they have not been imported for sale or hire.

X.33 (a) Uniforms and equipment imported for use by the Red Cross, girl guides or boy scouts recognised for this purpose by the associations or such other youth organisations Government.

(b) Medals and decorations approved by the Government for wearing by persons in the Republic of Vanuatu.

X.34 (a) Building materials, including paint, for the erection, maintenance or repair of any church.

(b) Furniture and furnishing, including altars, baptismal fonts, pulpits, organs and sacerdotal vestments.

Provided that the goods are declared to be required for such purpose at the time of importation and are accompanied by a signed declaration from a member of the church or mission for which they are intended, certifying that the articles are for the sole use of a church and are not intended to be sold or otherwise disposed of in any manner.

X.35 (a) Building materials, including paint, for the erection, maintenance or repair of any school or building attached to or in close proximity to a school and which are to be used exclusively for the accommodation of boarding pupils or permanent members of the teaching staff.

(e) Office equipment, generators, lawn mowers and other similar equipment intended exclusively for use in schools.

X.36 Any goods imported by or for the use of a non-profit making service club or community self-help group:

(i) the goods are not intended for commercial sale or, if intended for sale for the purpose of fund-raising for a community project, that the application for relief is approved by the Minister responsible for Social Development.

(ii) the Director may limit, as he sees fit, the number of importations allowed under this exemption by any one group, club or other Organisation.

Any vessel or aircraft lawfully engaged in international trade which arrives in Vanuatu for the purpose of -

(i) discharging or loading manifested cargo, or disembarking or embarking fare- paying passengers; or

(ii) safety, due to stress of weather, or repairs, or for any other reason of circumstance accepted by the Director as being of an exceptional and unavoidable nature:

Provided that the said vessel or aircraft shall depart Vanuatu within a reasonable period, having regard to the purpose of the visit, but in any case not later than 30 days save in any case where the Director approves an extension on the grounds of exceptional and unavoidable circumstance.

Any vessel or aircraft owned or chartered by a foreign Government which visits Vanuatu at the invitation of the Government of the Republic of Vanuatu.

(i) has entered Vanuatu under its own power on a voyage from a foreign port or place; and

(ii) belongs to or has been hired, chartered or otherwise loaned to a person or persons travelling on board the vessel or aircraft at the time of its arrival in Vanuatu; and

(iii) is intended for the personal use of the person or persons on board and shall not be used for any commercial purpose in Vanuatu; and

(iv) shall not be sold, lent, hired, pledged or otherwise disposed of during its stay in Vanuatu, whether for valuable consideration or not; and

(v) shall not remain in Vanuatu for a period or periods exceeding a total of 6 months in any period of 18 months, save for reason of circumstance (including a change of residence) accepted by the Director as being of an exceptional and unavoidable nature.

GOODS IMPORTED FOR DISPLAY OR USE AT EXHIBITIONS, FAIRS, MEETINGS OR SIMILAR EVENTS

X.41 Any goods imported for display, demonstration or use at exhibitions, fairs, meetings or similar events (other than exhibitions organised for private purposes in shops or business premises with a view to the sale of foreign goods), subject to whatever terms and conditions as may be determined by the Director:

(i) the number or quantity of identical articles is reasonable having regard to the purpose of importation; and

(ii) the goods shall not be sold, hired, given, lent, pledged or otherwise disposed of in Vanuatu; and

(iii) the goods shall be re-exported from Vanuatu within a period of 6 months, save for reason of circumstance accepted by the Director as being of an exceptional and unavoidable nature; and

(iv) the Director may, in any case where he sees fit, require a deposit or other security for the duties and taxes liable thereon until such time as the goods are re-exported from Vanuatu.

X.42 Machinery or equipment intended for use on a project which, in the opinion of the Director is likely to contribute to the economic development of the Republic of Vanuatu:

(i) the importer is able to satisfy the Director that no suitable alternative machinery or equipment is available for hire or loan in Vanuatu; and

(iii) the goods shall be re-exported from Vanuatu within a period of 6 months, save for reason of circumstance accepted by the Director of Customs as being of an exceptional and unavoidable nature; and

(iv) the Director may, in any case where he sees fit, require a deposit or other security for the duties and taxes liable thereon until such time as the goods are re-exported from Vanuatu.

X.43 Tools of trade and professional equipment which, in the opinion of the Director, are necessary for the exercise of the calling, trade or profession of a person visiting Vanuatu for the purpose of performing a specified task:

(i) shall be owned by a natural person resident abroad or by a legal person established abroad; and

(ii) shall be imported by a natural person resident abroad or by a legal person established abroad; and

(iii) shall be used solely by or under the personal supervision of the visiting person, save in any case otherwise approved by the Director; and

(iv) shall be re-exported from Vanuatu within a period of 6 months, save for reason of circumstance accepted by the Director as being of an exceptional and unavoidable nature;

and further provided that the Director of Customs shall, in any case where he sees fit, impose such additional conditions as he may consider to be necessary, including the requirement for a deposit or other security for the duties and taxes liable thereon.

X.44 Scientific and pedagogic material and equipment which is to be used in the Republic of Vanuatu solely for the purpose of scientific research, education or vocational training, including spare parts and test equipment for the maintenance, checking, gauging or repair of such equipment:

(i) are imported by approved institutions and used under their control and responsibility; and

(iii) remain in the ownership of a natural person resident abroad or a legal person established abroad; and

(iv) shall be re-exported from Vanuatu within a period of 6 months, save for reason of circumstance accepted by the Director of Customs as being of an exceptional and unavoidable nature;

X.45 (a) Commercial samples which satisfy the Director as having been cut or mutilated so as to render them unmerchantable.

(b) Small quantities of trade samples which satisfy the Director as being few and dissimilar and of no commercial value.

(c) Commercial samples temporarily imported by visiting trade representatives, provided that such samples are properly documented and accompanied by a signed undertaking that they will be re-exported within reasonable period.

X.46 Any goods imported temporarily into Vanuatu for manufacturing, processing or repair (including packing, repacking and labelling operations):

Provided that the process for which approval is sought shall be beneficial to the national economy and shall not conflict with the interests of established producers of goods identical or similar to those in respect of which admission is requested;

and further provided that the Director may, as he sees fit, impose such further terms and conditions as may be necessary, including a requirement for a deposit or other security for the duties liable thereon.

X.47 Goods imported for duty-free sale to tourists, departing or transit passengers, crew members of visiting vessels or aircraft (including yachts), or to any other person or Organisation approved by the Government for the purchase of duty-free goods:

(i) any goods so imported shall be of a kind approved by the Minister responsible for finance for duty-free admission under this exemption; and

(ii) any person or persons importing goods under this exemption shall be approved by the Minister responsible for finance; and

(iii) any person or persons purchasing wholesale quantities of duty-free goods imported under this exemption with a view to subsequent resale by retail shall also be approved by the Minister responsible for finance;

and further provided that the Director may, as he sees fit, impose such further terms and conditions as may be necessary including a requirement for a deposit or other security for the duties liable thereon.

X.48 (a) Aircraft and vessel spare parts, including goods and materials imported for the repair and renovation of aircraft and vessels, and which are intended to be fitted thereto.

(c) Consumable stores (including tobacco products and alcoholic beverages) which are intended solely for the use of passengers or crew during a foreign voyage or flight:

Provided that such goods are intended solely for supply to aircraft and vessels which have received, or which are about to receive, outward clearance for a voyage to a foreign port or place.

SECTION 5 RELIEFS FOR THE PROMOTION OF NATIONAL
SAFETY, HEALTH OR WELL-BEING

X.50 (a) Life saving equipment including life jackets, life buoys, buoyancy apparatus, dye for marking the sea, distress flares, rockets and other pyrotechnic devices for use in life saving.

(b) Signal equipment including Morse signalling lamps, code flags, semaphore flags, horns and sirens:

Provided that any equipment for which exemption is claimed under paragraph (a) above subject of a signed undertaking that they are intended for use only in emergency operations and that they will be used for no other purpose.

X.51 Fire-fighting equipment including fire-extinguishers, fire-engines, fire-hoses and goods or materials imported for use with such equipment:

Provided that any goods for which exemption is claimed shall be the subject of a signed undertaking that the use only as or with fire-fighting equipment and that they will be used for no other purpose.

X.53 (a) Surgery equipment including dental chair units, sterilisers, dental instruments and units for storing such instruments.

(b) Laboratory equipment including lathes, clamps, teeth, wax, stainless steel wire and bands, acrylic resins and plaster of paris.

Provided that such articles are imported on a signed declaration by an approved dental surgeon certifying that the goods are solely for use in his dental surgery; provided further that the Director is satisfied that such goods are necessary for the proper functioning of such dental surgery.

X.54 (a) Tombs, graves and accessories therefor, fresh and artificial flowers imported for use during a funeral service and other memorials for deceased persons:

Provided that the Director may determine whether such articles fall within the provisions of this exemption.

(b) Coffins containing deceased persons and special containers containing the ashes of deceased persons.

Any declaration made to the Customs in respect of this exemption shall include all necessary documents relating to the death, including those which are intended for health and police services.

Any goods exported from Vanuatu which are subsequently re-imported in the same- state:

(ii) if not of Vanuatu origin, that all import duties and taxes liable thereon have been paid and have not been refunded nor been the subject of a claim for reimbursement, or that the goods are otherwise exempt from liability.

Any goods exported from Vanuatu which have undergone a process or repair and which are re-imported within such time limits as may be determined by the Director:

(i) the goods are declared to Customs, in such form and manner as may be required by the Director, prior to their exportation from Vanuatu; and

(ii) the goods have not been nor will be the subject of a claim for reimbursement of import duties and taxes by virtue of their exportation; and

(iii) the costs of any materials used or incorporated during the process or repair, as well as any other costs relating thereto shall be declared;

and further provided that duties and taxes shall be liable on the value added to the exported goods by virtue of such process or repair except in any case where replacement parts or labour is provided without charge under a guarantee or warranty agreement.

X.61 Containers, crates, etc., in which goods liable to customs duties (whether exempted therefrom or not) are normally placed or packed during transportation:

Provided that the Director is satisfied that any containers so specified are of no substantial value for any purpose other than as containers of the goods actually packed therein; provided further that in the case of international shipping containers, the said containers are re-exported from Vanuatu within a period of 6 months from the date of importation.

(b) Photovoltaic generators, consisting of panels of photocells combined with other apparatus such as voltage regulators and storage batteries, including accessories and replacement parts therefor.

Provided that in any case where eligibility for exemption is in doubt the Director of Customs shall, as he sees fit, determine the entitlement of goods for which exemption is claimed.

X.63 Generators equipped with compression-ignition engines: reduction of customs duty by 25 per cent.

X.64 Any imported goods which are not in accordance with the terms of a contract of sale by reason of type, quantity, quality, performance or for any other reason acceptable to the Director of Customs:

(i) the application for relief shall be lodged within a period of 3 months following the date of importation, save in any case where a longer period is accepted by the Director as being reasonable having regard to the purpose for which the goods were imported; and

(iii) the importer shall produce such documentary or other evidence as may be required by the Director; and

(iv) the goods shall be re-exported, or destroyed in official presence and that duties and taxes liable, if any, on the waste materials arising from such destruction shall be paid.

X.65 Any goods admissible free of duty or tax by virtue of an international convention or agreement signed by the Government of the Republic of Vanuatu, which are intended for the use of a diplomatic, consular or any other approved Organisation or mission, or for entitled persons employed by them:

Provided that a signed copy of the convention or agreement shall be lodged with the Minister responsible for finance, together with a list of persons entitled to privileges under such convention or agreement; and further provided that the Director shall impose such conditions as he may consider necessary in any particular case.

EXEMPTION FROM SERVICE TAX ON GOODS IMPORTED OR DELIVERED FROM BONDED WAREHOUSE

The goods listed in this Schedule shall, by reason of the purpose for which they have been imported or are intended to be used, be exempted from service tax provided that in each case the conditions specified for exemption of duty on the same goods in Schedule 3, in addition to any conditions specified hereunder, are complied with.

If any condition affecting the goods listed in this Schedule is not fulfilled after the goods leave customs control, the Director may disallow the concession and collect service tax at the rate applicable under Schedule 1 and such collection shall be without prejudice to action that may be taken under any law for the time being in force.

X.2 Goods exempted by the Minister responsible for finance (provided that the Minister may, as he sees fit, require that service tax be payable in whole or in part in any particular case).

X.20 Personal and household reliefs
X.21 Photographs, negatives and audio or video recordings
X.22 Legacies and inheritances
X.23 Post and airfreight packages
X.24 Wedding presents and other unsolicited gifts

X.30 Charities
X.31 Trophies
X.32 Sports equipment
X.33 Uniforms, medals and decorations
X.34 Church supplies
X.35 School supplies

X.36 Goods imported by community service and community self-help groups (provided that any goods imported shall, in the opinion of the Director, be of a kind likely to bring direct benefits to a community and not simply intended for the use of a club or group).

X.40 Visiting vessels and aircraft
X.41 Goods for display or use at exhibitions, fairs, meetings or similar events
X.43 Tools of trade and professional equipment
X.44 Scientific and pedagogic material and equipment
X.45 Commercial samples

X.46 Inwards processing relief (provided that the Minister may, as he sees fit, require that service tax be payable in whole or in part in any particular case).
X.48 Goods imported temporarily for supply to foreign-going aircraft

SECTION 5 RELIEFS FOR THE PROMOTION OF NATIONAL SAFETY, HEALTH OR WELL-BEING

X.50 Life-saving equipment
X.51 Fire-fighting equipment
X.54 Grave-stones, memorials and corpses of deceased persons

X.60 Returned goods
X.61 Containers, crates etc.
X.64 Goods not in accordance with contract

X.65 Goods admitted under an international convention or agreement (provided that the Minister may, as he sees fit, require that service tax be payable in whole or in part in any particular case).

Vanuatu Consolidated Legislation - 1988

Import Duties (Consolidation) Act