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Vanuatu Sessional Legislation |
REPUBLIC OF VANUATU
CUSTOMS ACT NO. 15 OF 1999
PART 1 - PRELIMINARY PROVISIONS
1. Interpretation
PART 2 - ADMINISTRATION
PART 3 - PORTS, AIRPORTS AND CUSTOMS CONTROLLED AREAS
10. Appointment of ports and airports
PART 4 - ARRIVAL AND REPORT OF SHIPS AND AIRCRAFT
PART 5 - CONTROL OF SHIP AND AIRCRAFT STORES
PART 6 - CONTROL OF CREW AND PASSENGERS
PART 7 - IMPORTS UNDER CUSTOMS CONTROL
PART 8 - BONDED WAREHOUSES AND AIRPORT DUTY FREE SHOPS
PART 9 - CONTROL OF EXPORTS
PART 10 - CUSTOMS FRAUDS AND OTHER OFFENCES
PART 11 - DETENTION AND SEIZURE OF GOODS
PART 12 - POWERS OF OFFICERS
PART 13 - USERS OF CUSTOMS COMPUTER SYSTEM
DIVISION 1 - REGISTRATION PROCEDURES AND OFFENCES
DIVISION 2 - UNIQUE USER IDENTIFIER
DIVISION 3 - RECORDS OF TRANSMISSION
PART 14 - MISCELLANEOUS
REPUBLIC OF VANUATU
Assent 10/09/99
CUSTOMS ACT NO. 15 OF 1999
An Act to provide for the management, regulation and control of customs.
BE IT ENACTED by the President and Parliament as follows:
PART 1
PRELIMINARY PROVISIONS
INTERPRETATION
"agent", in relation to the master, commander or owner of a ship or an aircraft, includes a person who notifies the Director in writing that he or she is entitled to act as that person’s agent for the purposes of this Act;
"aircraft" includes balloons, gliders, airships and other flying machines and any other means of aerial locomotion;
"airport" means any airport appointed under section 10;
"bonded warehouse" means a place approved under section 41 to be used for warehousing goods;
"cargo" includes all goods imported or exported in any aircraft or ship other than the goods that are required as stores for consumption or use by or for that aircraft or ship, its crew or passengers, and also includes the personal accompanied baggage of the passengers;
"commander", in relation to an aircraft, includes any person having or taking the charge or command of the aircraft;
"court" means a court of competent jurisdiction;
"crew" includes any person (except the master or commander) employed or engaged in any capacity on board any ship or aircraft;
"Customs" means the Department of customs;
"Customs controlled area" means any area, place or building approved under section 11;
"Customs computer system" means any computerised system established under section 80;
"customs laws” includes this Act and any other Act or subordinate legislation relating to customs;
"Customs officer" means a Customs officer referred to in section 5;
"days" does not include Saturday, Sunday or public holidays;
"declaration" includes a declaration in electronic form, whether or not signed or initialled or authenticated;
"Director" means the Director of Customs referred to in section 3;
"document" means any record of information and includes a document in electronic form;
"duty" means any duty leviable under any customs laws, and includes any special duty or surcharge;
"export" means to take, or cause to be taken, out of Vanuatu;
"exporter" means any person who exports goods from Vanuatu and includes the owner of the goods and any person acting on his or her behalf;
"goods" includes:
(a) ships and aircraft ; and
(b) all kinds of movable personal property;
"identifier" means the unique identifier allocated by the Director under section 91 to a registered user of the Customs computer system;
"import" means to bring, or cause to be brought, into Vanuatu;
"importer" means any person who imports goods into Vanuatu and includes the owner of the goods or his or her agent, or any other person having a beneficial interest in any goods between the time of the importation of the goods and the release of those goods from Customs control;
"master", in relation to a ship, means the person in charge or in command of the ship, but does not include a person appointed to bring ships into or out of a port;
"Minister" means the Minister responsible for Customs;
"name" includes the registration mark or number of a ship or aircraft;
"officer" includes any person authorised by the Director to carry out or assist to carry out the provisions of this Act or any other Act relating to customs;
"owner", in relation to a ship or an aircraft, includes the master or commander or other responsible officer of that ship or aircraft and any person acting as an agent for the owner;
"passenger" means a person carried on any ship or aircraft entering or departing from Vanuatu, whether or not paying a fee for the carriage, other than the master of the ship or the commander of the aircraft and members of the crew;
"port" means any port appointed under section 10;
"prescribed" means prescribed by regulations made under this Act;
"prohibited goods" means goods that are prohibited from being exported or imported by or under this Act or any other Act;
"records" means all papers, books, registers, computer or electronic files, tapes, discs, films, videos, sound tracks or any other devices in which information is recorded or stored;
"registered user" in relation to the Customs computer system means a person registered as a user under this Act;
"restricted goods" means goods the importation or exportation of which is restricted by or under this Act or any other Act;
"search of a person" includes a search of all clothing worn by a person and, if required, the removal of all the clothing and the viewing of a person unclothed, but does not include a search involving an internal examination of his or her body;
"ship" includes a ship, hovercraft, vessel or boat of any kind whatsoever, whether propelled by engine or otherwise or towed;
"stores", in relation to a ship or an aircraft, include any goods carried on or taken on board the ship or aircraft that are for use on board the ship or aircraft by its crew or passengers;
"tax" means any tax imposed under any Act or law;
"tranship" means to transfer, either directly or indirectly, any goods from a ship or aircraft arriving in Vanuatu from outside Vanuatu to a ship or aircraft departing from Vanuatu;
"transit shed" means a building approved under section 11 for the deposit of goods subject to Customs control;
"uncustomed goods" includes goods on which a declaration has not been made, dutiable goods on which the full duty has not been paid, and any goods, whether dutiable or not, which are imported or exported or in any way dealt with contrary to the provisions of customs laws;
"value", in respect of any penalty under this Act and based upon the value of goods, means the duty paid value of such goods at the time and place of the commission of the offence by which the penalty is incurred.
PART 2
ADMINISTRATION
(2) The Department is responsible for administering this Act.
DIRECTOR OF CUSTOMS
DIRECTOR’S POWERS
CUSTOMS OFFICERS AND OTHERS
DELEGATION BY DIRECTOR
ASSISTANCE BY THE POLICE
(2) A police officer must, if requested by a Customs officer, assist the Customs officer.
ESTABLISH IDENTITY
WORKING DAYS AND HOURS
unless he or she has the permission of the Director to do so.
(3) If, at the request of a person, the Director permits any work to be performed outside of the prescribed days or hours, the person must pay to Customs the prescribed charges and costs of the attendance and services of Customs officers involved in the work.
PART 3
PORTS, AIRPORTS AND
CUSTOMS CONTROLLED AREAS
APPOINTMENT OF PORTS AND AIRPORTS
(2) An appointment is subject to such terms and conditions as are specified in the order.
(3) The ports known as :
(a) the port of Port Vila, on the island of Efate; and
(b) the port of Luganville on the island of Espiritu Santo.
are taken to have been appointed as ports under subsection (1).
(4) The airports known as:
(a) Bauerfield Port Vila International airport on the island of Efate; and
(b) Pekoa airport, on the island of Santo; and
(c) Whitegrass airport, on the island of Tanna;
are taken to have been appointed as airports under subsection (1).
APPROVAL OF CUSTOMS CONTROLLED AREAS
(2) For the purposes of the customs laws, the Director may, by notice in writing, approve a place or area outside the limits of a port or airport to be used as a place or building of the kind referred to in subsection (1).
(3) An approval under subsection (1) or (2) is subject to such conditions as are specified in the approval.
(4) If a place or area is on the commencement of this Act used as a place or building of the kind referred to in subsection (1), the place or area is to continue, on and after that commencement, to be used accordingly on the same conditions (if any) as if it had been approved for such use under that subsection.
RESTRICTION ON ENTRY, ETC. TO CUSTOMS CONTROLLED AREAS
12. (1) A person must not:
(a) enter a Customs controlled area if he or she is forbidden to enter the area by a Customs officer; or
(b) remain in a Customs controlled area when he or she is requested to leave the area by a Customs officer.
(2) A Customs officer may detain for search or examination:
- (a) a person or vehicle entering or leaving a Customs controlled area; or
- (b) all goods brought into or out of a Customs controlled area.
(3) A person who contravenes subsection (1) is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
PART 4
ARRIVAL AND REPORT
OF SHIPS AND AIRCRAFT
PROCEDURE ON ARRIVAL
(2) Subject to section 14, the master of a ship or commander of an aircraft must cause the ship or aircraft to depart Vanuatu from a port or airport if the ship or aircraft is departing for any place outside Vanuatu.
(3) Subsections (1) and (2) do not apply to a ship or aircraft that is compelled by accident, bad weather or any other unavoidable cause to call at a place other than a port or airport.
(4) Nothing in subsection (1) or (2) prohibits the landing or unloading of passengers, crew or goods from a ship or aircraft for reasons of health, safety or the preservation of life or property.
(5) A person who contravenes subsection (1) or (2) is guilty of an offence punishable on conviction by a fine of not more than VT 1,000,000 or imprisonment for not more than one year, or both.
DIRECTOR MAY PERMIT A SHIP OR AIRCRAFT TO ENTER OR
DEPART
BOARDING OF SHIPS AND AIRCRAFT
(2) The master of a ship or a commander of an aircraft arriving at a port or airport in Vanuatu from any place outside Vanuatu must:
(a) bring his or her ship or aircraft to the place designated for boarding; and
(b) facilitate the boarding and disembarkation of Customs officers.
(3) A person who contravenes subsection (1) or (2) is guilty of an offence punishable on conviction by a fine of not more than VT 1,000,000 or imprisonment for not more than one year, or both.
RESTRICTION ON BOARDING BEFORE A CUSTOMS OFFICER
(a) a port pilot; or
(b) the medical officer for the port or airport; or
(c) a person authorised for quarantine purposes; or
(d) a person authorised for immigration purposes; or
(e) any other person authorised by the Director.
(2) A person who is on board a ship or aircraft (including the master or commander and crew) must not disembark the ship or aircraft unless:
- (a) he or she has the prior authority of the Director; or
- (b) it is an emergency affecting the safety of the ship or aircraft or persons on board.
(3) A person who contravenes subsection (1) or (2) is guilty of an offence punishable on conviction by a fine of not more than VT 2,000,000 or imprisonment for not more than 2 years, or both.
RESTRICTION FOR AN AIRCRAFT TO ENTER VANUATU
REPORTING OF SHIPS AND AIRCRAFT
(c) set out details of the ship’s or aircraft’s cargo and stores, and of any packages for which there is no bill of lading.
(3) The following documents must be attached to the report:
- (a) a cargo manifest signed by the master or the commander detailing the following:
- (i) the cargo being carried by type and number of packages;
- (ii) the marks and numbers of the packages;
- (iii) the description of the goods;
- (iv) the consignee and the consignor;
- (v) the place of loading;
- (b) a list of all cargo to remain on board whether in transit to another country or for delivery to another place in Vanuatu;
- (c) a translation of the manifest if requested by Customs;
- (d) a list of the ship's or aircraft's stores;
- (e) a list of prohibited goods or restricted goods which are to remain on board;
- (f) a declaration listing the dutiable goods of the crew;
- (g) a passenger list;
- (h) a written clearance from the last port of call outside of Vanuatu;
- (i) any other documents that Customs may require.
(4) A master or commander must not allow cargo to be unloaded from his or her ship or aircraft until the report and other documents have been given to Customs.
(5) A person who:
- (a) fails to make a report in accordance with subsections (2) and (3); or
- (b) makes a report containing false or misleading information; or
- (c) allows the discharge of cargo to take place prior to the lodgement of a report and other documents required;
is guilty of an offence punishable on conviction by a fine of not more than VT 2,000,000 or imprisonment for not more than 2 years, or both.
SEARCH OF SHIPS AND AIRCRAFT
(2) A master or a commander who refuses:
- (a) to provide the assistance; or
- (b) to make available any keys to locked areas;
is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
DEPARTURE OF SHIP AND AIRCRAFT
(i) any cargo loaded for export from Vanuatu;
(ii) any ships’ stores and aircraft’s stores whether taken on in Vanuatu or left on board on arrival;
(iii) any crew and passengers who are to depart from Vanuatu on board the ship or aircraft;
(iv) details of the voyage to be undertaken;
(v) such other information required by Customs.
(3) A master of a ship or a commander of an aircraft who contravenes subsection (1) is guilty of an offence punishable on conviction by a fine of not more than VT 1,000,000 or imprisonment for not more than one year, or both.
PART 5
CONTROL OF SHIP AND AIRCRAFT STORES
(2) A person who breaks or interferes with a seal while the ship or aircraft remains in a port or at an airport without the Director’s consent is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
(3) If, when required by a Customs officer:
- (a) the master of a ship or commander of an aircraft fails to make full disclosure of any unconsumed stores of the ship or aircraft; or
- (b) the master, commander, any member of the crew or a passenger in transit for any other place outside Vanuatu knowingly or negligently fails to disclose any unconsumed dutiable goods, the property of or in the possession of that person;
the master, commander, member of the crew, or passenger is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
(4) The goods in respect of which an offence against subsection (2) or (3) is committed may be seized by Customs and on seizure are forfeited to the Government.
USE OF AIRCRAFT'S STORES AND SHIPS' STORES
(2) Ships' stores and aircraft's stores which are unshipped or unloaded with the consent of the Director must be:
- (a) declared to Customs; or
- (b) warehoused for future use as ships' stores and aircraft's stores; or
(c) transhipped to another ship or aircraft.
(3) A person who contravenes subsection (1) or (2) is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
(4) Goods involved in the offence may be seized by Customs and on seizure are forfeited to the Government.
SHIPMENT STORES
(6) If, in relation to any goods, a person to whom an approval has been granted fails to comply with any condition of the approval, the person is guilty of an offence punishable on conviction, by a fine of not more than VT 500, 000 or imprisonment for not more than 6 months, or both.
STORES UNDER SEAL
PART 6
CONTROL OF CREW AND PASSENGERS
CREW DECLARATION FOR GOODS REMAINING ON BOARD
(i) are new or dutiable personal property; or
(ii) are required to be declared and which are to remain in use on board the ship or aircraft while in Vanuatu;
(c) dutiable goods, including the following:
(i) tobacco;
(ii) cigarettes;
(iii) wines;
(iv) spirits;
that are for the personal consumption of the person making the declaration, on board the ship or aircraft, while in Vanuatu.
(4) The declaration must:
- (a) be signed by the person making the declaration; and
- (b) be given by the master of the ship or commander of the aircraft or by his or her agent to a Customs officer on the officer boarding the ship or aircraft.
(5) If a Customs officer considers that the quantity declared is in excess of that which is reasonable for the personal use or consumption of an individual for the duration of the stay in Vanuatu, the officer may instruct the master of the ship or the commander of the aircraft to place the excess goods in the bonded store on board or otherwise secure them under seal.
(6) Any person making a declaration must:
- (a) keep the declared goods on board the ship or aircraft at all times; and
- (b) produce the goods at any time to a Customs office if requested to do so, except for consumable goods for which the balance of the goods that remains should be produced.
(7) Any person who:
- (a) fails to declare dutiable goods kept in use or for consumption on board; or
- (b) fails to produce the declared goods when requested to do so; or
- (c) lands, or attempts to land, the goods in Vanuatu;
is guilty of an offence punishable on conviction by a fine equivalent to 3 times the value of the goods involved in the offence or imprisonment for not more than 6 months, or both.
(8) Goods involved in the offence may be seized by Customs and on seizure are forfeited to the Government.
DECLARATION BY PERSONS ARRIVING IN OR DEPARTING
FROM VANUATU
is guilty of an offence punishable on conviction by a fine of 3 times the value of the goods or imprisonment for not more than 6 months, or both.
(5) Goods involved in the offence may be seized by Customs and on seizure are forfeited to the Government.
STOP AND SEARCH OF PERSONS AND BAGGAGE
a Customs officer may request the person to stop, ask the person questions and search any baggage the person is carrying.
(2) The person must:
- (a) stop as requested; and
- (b) either:
(i) produce the keys he or she holds to unlock baggage to be searched; or
(ii) if he or she does not hold keys - open the baggage using the means the Customs officer may direct as necessary; and
(c) open the baggage and unpack the contents to the extent requested by the Customs officer; and
(d) repack baggage, only when he or she is given permission to do so.
(3) A Customs officer may search a person arriving in Vanuatu or departing from Vanuatu if the Customs officer has reasonable grounds to suspect:
(a) there may be undeclared goods concealed on the person; or
(b) there may be documentary, or other, evidence of an offence against this Act or any other law.
(4) A search of a person must be conducted by a Customs officer of the same sex and must take place:
(a) in a place set aside for that purpose; or
(b) in any other private place.
(5) A search of a person involving an internal examination of the person's
body must not be conducted except:
(a) with the consent of the person; and
(b) by a qualified medical practitioner.
(6) A search of a person under the age of 15 years must not take place except in the presence of:
(a) a parent; or
(b) a guardian; or
(c) a person having care of the person while in Vanuatu.
(7) A person under the age of 15 must not be subject to a search involving an internal examination of his or her body.
(8) Customs is not liable for any costs incurred by a person:
(a) in the production or search of baggage, except for exceptional damage or destruction beyond that which is reasonable in a search; or
(b) arising from any delay caused by the search of baggage or of the person.
(9) Any person arriving in Vanuatu or departing from Vanuatu who:
(a) refuses to stop when requested to do so by a Customs officer; or
(b) refuses to cooperate with a Customs officer; or
(c) in any way obstructs or interferes with a search of baggage or a person by a Customs officer;
is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
(10) A Customs officer may use such reasonable force as is necessary for the purposes of this section.
PART 7
IMPORTS UNDER CUSTOMS CONTROL
(2) The goods are to be considered under the control of Customs:
(a) if the goods are to be landed in Vanuatu, except goods for transhipment - from the time of first entering Vanuatu until the goods are released by Customs from their control and delivered from a customs controlled area; or
(b) if the goods are remaining on board a ship or aircraft in transit through Vanuatu - from the time of first entering Vanuatu until when the ship or aircraft leaves Vanuatu; or
(c) if the goods are for transhipment - from the time of first entering Vanuatu until when the goods are exported from Vanuatu.
PROHIBITIONS AND RESTRICTIONS
LANDING OF IMPORTS
30. (1) Goods imported into Vanuatu must be landed:
(a) at a place approved for the purpose under this Act; or
(b) at any other place approved by the Director subject to the conditions specified in the approval.
(2) Goods imported into Vanuatu must be landed only on the days and at the times as may be approved by Customs.
(3) Any person who lands goods in contravention of subsection (1) or (2) is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
DECLARATION OF IMPORTS
(2) The declaration must be in a form and made in a manner approved by the Director, and a copy of the declaration must be made available to Customs, on demand, within a reasonable period of time specified by the Director.
(3) The declaration must include the following:
- (a) the name and address of the importer;
- (b) the name of the overseas supplier;
- (c) the country of origin of the goods;
- (d) the quantity of goods in the units of quantity Customs may specify;
- (e) a description of the goods, including the classification of the goods according to the Vanuatu Tariff or other coding system as may be used for the purposes of customs laws;
- (f) the value of the goods for the purposes of customs laws;
- (g) the duty or tax payable (if any);
- (h) a certificate by the person making the declaration that the information supplied is true and correct;
- (i) such other information as may be required by Customs.
(4) The Director may require other documents relating to the import of the goods to be presented with the declaration.
(5) Customs may reject the declaration if it does not contain all the required information, including any other documents required under subsection (4).
(6) If the declaration is rejected, the goods are considered as undeclared until a new declaration is lodged and accepted by Customs.
(7) The Director must, upon acceptance of a declaration, register the declaration.
(8) Upon registration under subsection (7), the Director must give the registration number to the person who makes the declaration.
(9) The Director:
(a) may allow the lodgment of declarations at any time before the arrival of the goods concerned; and
(b) may reject a declaration that is lodged prior to the arrival of the goods for reason of a change in exchange rate, duty rate or any other change affecting the correctness of the declaration.
(10) A person who makes a declaration that is false or misleading is guilty of an offence punishable on conviction by a fine of 3 times the value of the goods concerned or imprisonment for not more than 6 months, or both. Goods involved in the offence may be seized by Customs and on seizure are forfeited to the Government.
PROVISIONAL DECLARATIONS
EXAMINATION OF IMPORTS
33. (1) Customs may examine goods imported into Vanuatu.
(2) The examination may involve:
(a) the opening of packages; and
(b) the weighing and measuring of goods; and
(c) the taking of samples as necessary to confirm the details of a declaration.
(3) The importer must meet all costs involved in any examination by Customs and must supply the labour or equipment required to enable the examination to be carried out.
(4) Customs does not incur any liability for any damage incurred in any examination.
(5) Customs must not be charged for samples taken in any examination if the samples are necessary for the examination.
(6) The importer must present the goods for examination at a place approved for the purpose by the Director and during the Custom’s normal days and hours of operations.
(7) If an importer requests examination to take place at any other place or on any other day or time, the Director may examine the goods subject to payment of the prescribed charges by the importer.
DAMAGED AND SHORT SHIPPED GOODS
DISPUTES AND OTHER CLAIMS FOR DUTY REFUNDS
(2) If after a decision by the Director the matter is still in dispute, the importer must pay the duty as may be required by Customs but may bring an action in court for the recovery of whole or part of the sum paid.
(3) The Director must not consider a claim for refunds of duty and notification of disputes relating to duty paid unless the claim or notification is lodged within one year after the date of payment of the duty.
(4) An importer who makes a claim for refund of duty must pay the prescribed fee.
(5) The Director must not consider a claim for refund unless the prescribed fee is paid.
INTERFERENCE WITH IMPORTS
PAYMENT OF DUTY
EXEMPTION FROM DUTY
in respect of goods under subsection (1), Customs may detain the goods.
(4) Goods involved in the offence may be seized by Customs and on seizure are forfeited to the Government.
RELEASE OF GOODS
UNDECLARED AND ABANDONED GOODS
40. (1) Imported goods:
(a) not declared to Customs; or
(b) released by Customs but not delivered from a Customs controlled area within 2 months after their date of arrival in Vanuatu;
may be seized by Customs and on seizure are forfeited to the Government.
(2) If the importer of imported goods is unknown, the goods may be detained by Customs for enquiries to establish the identity of the importer.
(3) If a person does not claim imported goods within 2 months after the arrival of the goods in Vanuatu, the goods may be seized by Customs and on seizure are forfeited to the Government.
(4) If any goods are to be seized under subsection (3), Customs must give written notice of the seizure to the importer.
BONDED WAREHOUSES AND AIRPORT
DUTY FREE SHOPS
BONDED WAREHOUSES
as a private or public bonded warehouse for the deposit and storage of imported goods without payment of duty and tax, subject to the conditions specified in the approval.
(2) If the Director approves a bonded warehouse as a private bonded warehouse, only goods imported by the applicant or the warehouse keeper
may be deposited or stored without payment of duty or tax.
(3) A warehouse keeper of a private bonded warehouse must not:
(a) advertise or hold out the bonded warehouse as a public bonded warehouse; or
(b) levy charges for goods deposited or stored in the bonded warehouse.
(4) If the Director appoints a bonded warehouse as a public bonded warehouse, the warehouse keeper may:
(a) advertise the warehouse as a public bonded warehouse; and
(b) accept for deposit and storage imported goods from an importer; and
(c) impose charges for deposit and storage.
(5) A private or public bonded warehouse within the meaning of the Customs Act [CAP 3] that is in existence when this Act commences, continues as a private or public bonded warehouse, as the case requires, on and after that commencement as if it had been approved under this section.
AIRPORT DUTY FREE SHOPS
(2) All airport duty free shops within the meaning of the Customs Act [CAP 3] that are in existence when this Act commences, continue on and after that commencement as if they had been approved under subsection (1).
DUTIES OF WAREHOUSE KEEPERS
CONTROL OF DUTY FREE GOODS
(3) Imported goods may be declared at the time of import for deposit in a bonded warehouse or airport duty free shop.
(4) Customs may permit goods referred to in subsection (3) to be deposited without payment of duty and tax if:
(a) the bonded warehouse or airport duty free shop where the goods are to be deposited or stored has been appointed by the Director to receive goods of the type declared, and the warehouse keeper has the facilities for deposit and storage of the goods; and
(b) if the goods are for deposit or to be stored in a private warehouse or airport duty free shop - the goods are imported by the warehouse keeper.
(5) The delivery of goods declared for warehousing is subject to such reasonable conditions the Director may require.
(6) Goods must not remain in a bonded warehouse or airport duty free shop for more than one year from the date of deposit, without the written permission of the Director.
(7) Customs may seize and forfeit to the Government any goods remaining in a bonded warehouse or airport duty free shop for more than the one year without the written permission of the Director.
OFFENCES IN RELATION TO DUTY FREE GOODS
(4) A person who:
(a) without the permission of Customs, opens or interferes in any way with any goods stored duty free in a bonded warehouse or airport duty free shop; or
(b) refuses access to, or obstructs, any customs officer in the course of:
(i) an inspection of a bonded warehouse or airport duty free shop; or
(ii) an examination of goods stored duty free in those premises; or
(c) removes any duty free goods from a bonded warehouse other than:
(i) on presentation of a declaration to Customs and payment of any duty due; or
(ii) on transfer to another bonded warehouse or airport duty free shop; or
(iii) by permission of the Director; or
(d) removes any duty free goods from an airport duty free shop other than:
(i) by a sale to a passenger arriving in, or departing from, Vanuatu; or
(ii) on presentation of a declaration to Customs and payment of any duty due; or
(iii) on transfer to another bonded warehouse or airport duty free shop; or
(iv) by permission of the Director;
is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
(5) Goods involved in the offence may be seized by Customs and on seizure are forfeited to the Government.
CONTROL OF EXPORTS
EXPORTS UNDER CUSTOMS CONTROL
PROHIBITIONS AND RESTRICTIONS
(4) Goods involved in the offence may be seized by Customs and on seizure are forfeited to the Government.
DECLARATION TO CUSTOMS
LOADING OF EXPORTS
(2) If an exporter requests permission to load goods for export at a place other than an appointed place or outside of the normal days and hours of Customs, the Director may grant the request subject to payment of the prescribed charges.
(3) A person who loads, or causes to be loaded, any goods for export at any place not appointed, or on any day or at a time not approved, under this Act is guilty of an offence punishable on conviction by a fine of not more than VT 1,000,000 or imprisonment for not more than 2 years, or both.
INTERFERENCE WITH EXPORTS
NON SHIPMENT OF EXPORTS
(2) Goods that are not accepted for shipment must remain under Customs control until Customs authorises the release of the goods.
(3) A person must not reload goods loaded for export unless Customs has authorised the reloading.
(4) A person who contravenes subsection (1) or (3) is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
(5) Goods involved in the offence may be seized by Customs and on seizure are forfeited to the Vanuatu Government.
CUSTOMS FRAUDS AND OTHER OFFENCES
FRAUDULENT EVASION OF DUTIES
(i) the permission of Customs; or
(ii) a declaration to Customs; and
(iii) the payment of the duty or tax due; or
(d) removes goods from an airport duty free shop other than:
(i) on sale to a passenger arriving in or departing from Vanuatu; or
(ii) by permission of Customs; or
(e) makes a declaration to Customs which is false or misleading; or
(f) receives, acquires possession of or deals in goods on which the duty or tax due has been fraudulently evaded;
is guilty of an offence punishable on conviction by a fine of not more than VT 5,000,000 or imprisonment for not more than 10 years, or both.
(2) Goods involved in the offence may be seized by Customs and on seizure are forfeited to the Government.
EVASION OF PROHIBITIONS AND RESTRICTIONS
(i) the importation of which is prohibited; or
(ii) in contravention of any restriction on the importation of the goods; or
(b) exports or attempts to export any goods from Vanuatu:
(i) the exportation of which is prohibited; or
(ii) in contravention of any restriction on the export of the goods; or
(c) makes a declaration to Customs which is false or incorrect; or
(d) receives, acquires possession of or deals in goods imported in contravention of any prohibition or restriction;
is guilty of an offence and is punishable on conviction by a fine of not more than VT 5,000,000 or imprisonment for not more than 10 years, or both.
(2) Goods involved in the offence may be seized by Customs and on seizure are forfeited to the Government.
COUNTERFEITING OF SEALS AND DOCUMENTS
54. A person who:
(a) counterfeits or falsifies any document which:
(i) is required to be presented to Customs; or
(ii) is used in any transaction for the purposes of customs laws; or
(b) knowingly accepts, receives or uses any document that has been counterfeited or falsified which is required to be presented to Customs or is used in any transaction for the purposes of customs laws; or
(c) alters any document that has been issued by Customs without permission of Customs; or
(d) counterfeits, copies or forges any seal, stamp, signature, or other mark used by Customs;
is guilty of an offence punishable on conviction by a fine of not more than VT 5,000,000 or imprisonment for not more than 10 years, or both.
FAILURE TO PRODUCE RECORDS
OBSTRUCTION OF OFFICERS
INTIMIDATION OF OFFICERS
57. A person who:
(a) threatens; or
(b) intimidates or attempts to intimidate;
a Customs officer in the performance of his or her duties or a person assisting the officer is guilty of an offence punishable on conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6 months, or both.
ASSAULT ON OFFICERS
BRIBERY AND COLLUSION
59. (1) A person who:
(a) offers or gives, whether directly or indirectly, to the Director or a Customs officer or person appointed by the Director to assist Customs any payment or reward, whether in money or otherwise; or
(b) proposes or enters into any agreement with the Director, officer or person so appointed by the Director;
in order to induce him or her to do, or abstain from doing, permit or conceal any act intended to defraud the Government, or is otherwise unlawful under this Act or any other law, is guilty of an offence punishable on conviction by a fine of not more than VT5,000,000 or imprisonment for not more than 10 years, or both.
(2) If the Director or a customs officer or a person appointed by the Director to assist Customs:
- (a) asks for or takes, whether directly or indirectly, any payment or reward, whether in money or otherwise, that is not a payment or reward he or she is lawfully entitled to receive; or
- (b) proposes or enters into any agreement, to do, or refrain from doing, permit or conceal any act to defraud or attempt to defraud the Government, or which is otherwise unlawful under this Act or any other law;
is guilty of an offence punishable on conviction by a fine of not more than VT 5,000,000 or imprisonment for not more than 10 years, or both.
AIDING AND ABETTING
BURDEN OF PROOF IN CERTAIN PROCEEDINGS
DETENTION AND SEIZURE OF GOODS
DETENTION OF GOODS
(i) enquiries by Customs in relation to value or liability; or
(ii) an examination by Customs requiring their removal to a place having the required facilities for the examination; or
(d) the importer is not known.
(2) A Customs officer may detain goods and remove them to a Customs office, lock up, police station or any other place for safekeeping if:
(a) the goods are unclaimed baggage or cargo landed but not manifested or otherwise accounted for; or
(b) the goods have been declared for export and are under Customs control and subject to:
(i) enquires by Customs in relation to value or liability; or
(ii) an examination by Customs requiring their removal to a place having the required facilities for the examination; or
(c) the officer has reasonable grounds to believe that the goods have been imported or removed from a bonded warehouse or airport duty free shop without permission or declaration to Customs and that duty due on the goods has not been paid; or
(d) the officer has reasonable grounds to believe that the goods have been imported in contravention of any prohibition or restriction provided for by any Act or law; or
(e) the goods are liable to seizure under this Act.
CARE OF DETAINED GOODS
(b) not be disposed of by Customs without the permission of the importer, exporter or owner; and
(c) be released from Customs control when the reason for detention no longer applies.
(5) Subsection (4) does not apply to goods that have been seized by Customs and forfeited to the Government in accordance with a provision of this Act.
SEIZURE OF GOODS
and upon seizure the goods are forfeited to the Government.
NOTICE OF SEIZURE
(2) If a person disagrees with the Customs decision to seize the goods, the person may within 30 days after the date of the notice bring an action in court for the release of the goods.
DISPOSAL OF SEIZED GOODS
POWERS OF OFFICERS
BOARDING AND SEARCH POWERS
POWER TO SEAL AND SECURE
POWER TO EXCLUDE PERSONS
69. A Customs officer may exclude any person from:
(a) a ship or aircraft recently arrived in or about to depart from Vanuatu; or
(b) a Customs controlled area including any place approved for the examination of passengers or cargo.
POWER TO STOP AND QUESTION
70. A Customs officer may stop and question any person who:
(a) has arrived in, or is intending to depart to from, Vanuatu as a passenger or crew member; or
(b) is the master of a ship or the commander of an aircraft that has recently arrived in, or is about to depart from, Vanuatu; or
(c) is arriving in, departing from or within any Customs controlled area; or
(d) is arriving in, departing from or within a bonded warehouse or airport duty free shop.
POWER TO SEARCH AND EXAMINE BAGGAGE
POWER TO SEARCH PERSONS
72. (1) A Customs officer may stop, and search any person if the person:
(a) has arrived in, or is intending to depart from, Vanuatu as a passenger or crew member of a ship or aircraft; or
(b) is the master of a ship or the commander of an aircraft that has recently arrived in, or is about to depart from, Vanuatu; or
(c) the person is arriving in, departing from or within a Customs controlled area; or
(d) the person is arriving in, departing from or within a bonded warehouse or airport duty free shop;
and the officer has reasonable grounds to suspect that there may be:
(e) undeclared goods concealed on the person; or
(f) documentary evidence of an offence concealed on the person.
(2) Subsections 27(4) to (8) and (10) apply to the search of a person.
POWER TO ARREST PERSONS
POWER TO EXAMINE GOODS
74. A Customs officer may examine goods if:
(a) the goods have been declared to Customs; or
(b) the goods are in a Customs controlled area; or
(c) the goods are in a bonded warehouse or airport duty free shop; or
(d) the officer has reasonable grounds to believe the goods are uncustomed goods; or
(e) examination of the goods is authorised under this Act or any other customs laws.
POWER TO OBTAIN SAMPLE OF GOODS
POWER TO DETAIN GOODS
POWER TO INSPECT RECORDS
POWER TO ENTER AND SEARCH WITHOUT WARRANT
(b) a bonded warehouse or airport duty free shop.
POWER TO ENTER AND SEARCH WITH WARRANT
the officer may make a declaration on oath to the effect, before a magistrate.
(2) Upon the declaration made under subsection (1), the magistrate may issue a warrant authorizing the officer:
- (a) to enter upon; and
- (b) search the premises, with such force as may be reasonably necessary, by day or night; and
- (c) seize, and remove any uncustomed goods and books or documents relating to the goods found in the premises.
(3) An officer in possession of a warrant under subsection (2) may require a police officer to assist him or her in the execution of the warrant.
USERS OF CUSTOMS COMPUTER SYSTEM
DIVISION 1 - REGISTRATION PROCEDURES
CUSTOMS COMPUTER SYSTEM
USER MUST BE REGISTERED
TRANSMITTING OR RECEIVING INFORMATION WITHOUT BEING
REGISTERED AN OFFENCE
82. A person other than a registered user who:
(a) transmits to or attempts to transmit information; or
(b) receives or attempts to receive information;
from a Customs computer system is guilty of an offence punishable on conviction by a fine of not more than VT 5,000,000 or imprisonment for not more than 6 years or both.
DISCLOSURE OF INFORMATION FOR UNAUTHORISED PURPOSES
83. (1) A person must not:
(a) use or disclose information received from a Customs computer system for a purpose that is not authorised under this Act or for the purposes of any other customs law; or
(b) use or disclose, publish or otherwise disseminate that information.
(2) A person who contravenes subsection (1) is guilty of an offence punishable on conviction by a fine of not more than VT 5,000,000 or imprisonment for not more than 6 years or both.
USE AND DISCLOSE INFORMATION FOR UNAUTHORISED PURPOSE
AN OFFENCE
FALSIFYING, DAMAGING ETC. OF RECORD, INFORMATION OR
SYSTEM ETC. ON OFFENCE
85. A person who knowingly:
(a) falsifies any record or information stored in a Customs computer system; or
(b) damages or impairs any Customs computer system; or
(c) damages or impairs any duplicate tape or disc or other medium on which any information obtained from a Customs computer system is held or stored, without the permission of the Director;
is guilty of an offence punishable on conviction by a fine of not more than VT 3,000,000 or imprisonment for not more than 2 years, or both.
DIRECTOR TO DETERMINE THE REQUIREMENTS TO BECOME A
REGISTERED USER
APPLICATION FOR REGISTRATION
(2) An application for registration must:
(a) be in the form specified by the Director; and
(b) be accompanied by the:
- (i) prescribed fee; and
- (ii) the information, documents and other material that may be prescribed.
REGISTRATION OF USER
NOTICE OF REFUSAL
APPEAL
(2) An appeal must be made in writing within 7 days after the person receives the notice of refusal under section 89.
(3) The Minister on receiving an appeal may confirm, vary or revoke the refusal.
(4) The Minister must give the person written notice of his or her decision within 7 days after making it.
DIVISION 2 - UNIQUE USER IDENTIFIER
ALLOCATION OF UNIQUE USER IDENTIFIER
IDENTIFIER TO BE USED FOR TRANSMITTING AND RECEIVING
INFORMATION
UNAUTHORISED USE OF IDENTIFIER
THE DIRECTOR MAY IMPOSE CONDITIONS
EVIDENCE OF THE PROOF OF TRANSMISSION
CANCELLATION OF REGISTRATION OF REGISTERED USER
NOTICE OF CANCELLATION
APPEAL
DIVISION 3 - RECORDS OF TRANSMISSION
RECORD OF TRANSMISSION TO BE KEPT BY DIRECTOR
BUSINESS RECORDS TO BE KEPT BY PERSONS DEALING WITH
CUSTOMS
MISCELLANEOUS
REGULATIONS
(2) Without limiting subsection (1), regulations may be made for and in relation to the following:
(a) the appointment of ports and airports;
(b) the prohibition or restriction of the importation or exportation of goods;
(c) the days and hours of normal working of Customs;
(d) fees and charges for services of Customs officers;
(e) payment of surcharges in respect of unpaid amounts;
(f) refunds of amounts paid under this Act.
(3) Regulations may be made prescribing penalties not exceeding VT 200,000 or a term of imprisonment of not more than 1 month, or both for offences against or a contravention of any of the regulations
ON THE SPOT FINES
(a) subsection 18(5); or
(b) subsection 21(3); or
(c) subsection 25(7); or
(d) subsection 26(4); or
(e) subsection 29(3); or
(f) subsection 45(4); or
(g) subsection 47(3); or
(h) subsection 51(4).
(2) A penalty notice is a notice to the effect that, if the person served does not wish to have the matter determined by a court, the person may pay, within the time and to the person specified in the notice, the amount specified in the notice which must not exceed the maximum penalty specified by this Act or the regulations for the offence.
APPEAL TO THE SUPREME COURT
103. (1) If the Director:
(a) refuses to grant permission under section 14; or
(b) imposes conditions on any permission granted under section 14; or
(c) refuses to grant a certificate of clearance under section 20; or
(d) make a decision prescribed by the regulations as a decision in respect of which an appeal can be made;
the person in respect of whom the decision was made may appeal to the Supreme Court against that decision.
(2) An appeal must be brought, by originating application, not more than 28 days after the date on which the appellant is notified of the decision appealed against, or within such further period as the Supreme Court may allow.
(3) The Supreme Court may:
- (a) confirm, reverse or modify the decision appealed against, and make such orders and give such directions to the Director as may be necessary to give effect to the Court’s decision; or
- (b) refer the matter back to the Director with directions to reconsider the whole or any specified part of the matter.
SAVINGS
REPEALS
105. The following Acts are repealed:
(a) the Customs Act [CAP. 3];
(b) the Customs Agents Act [CAP. 41].
COMMENCEMENT
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URL: http://www.paclii.org/vu/legis/num_act/ca1999124