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Value Added Tax (Amendment) Act 2014

REPUBLIC OF VANUATU
VALUE ADDED TAX (AMENDMENT) ACT NO. 34 OF 2014


Arrangement of Sections


___________________________


REPUBLIC OF VANUATU
Assent: 19/12/2014
Commencement: 23/12/2014
VALUE ADDED TAX (AMENDMENT) ACT NO. 34 OF 2014


An Act to amend the Value Added Tax Act [CAP 247].
Be it enacted by the President and Parliament as follows-


1 Amendment
The Value Added Tax Act [CAP 247] is amended as set out in the Schedule.


2 Commencement
This Act commences on 1 January 2015.


__________________________


SCHEDULE
AMENDMENTS OF THE VALUE ADDED TAX (CONSOLIDATION) ACT [CAP 247]


1 Schedule 2
Repeal the Schedule, substitute


“SCHEDULE 2

(Paragraph 10(3)(b))


A. GOODS ELIGIBLE FOR VAT CONCESSION AT IMPORT

HS Code No
Description
Import Vat
9801.00.00

Goods imported for disable persons Goods (including components and materials used in the manufacture or repair of the said goods) imported for the use of the Blind, Deaf, Dumb and other disabled persons; parts and accessories of wheelchairs; (such headings as the Director may approve).
Free
9803.00.00
Engraved tombstone and memorial tablets and coffins containing deceased persons.
Free
9804.00.00
Legal tender currency notes imported by the Reserve Bank of Vanuatu.
Free
9805.00.00
(a) Samples that the Director of Customs is satisfied are to be used for placing orders for the importation of goods of the kind represented by the sample and are either at the time of importation or prior to delivery from Customs control of a negligible value provided that the following goods may be regarded as of negligible value.

(b) consumable and non-consumable goods when one sample of any one line of goods (including sample of a set) or one sample each of the same line but in different sizes are imported, provided that the total value for duty of any one consignment does not exceed 10,000 VT.

(c) goods other than those covered in the preceding sub-paragraph (b) when mutilated by and with the consent of the importer prior to delivery from Customs control;
Provided that the Director may at his discretion direct that more than one parcel addressed to the same person or several persons be treated as a single parcel and duty assessed accordingly; (Such headings as the Director of Customs may approve).
Free
9806.00.00
Medals and Official Decorations approved by the Government of Vanuatu.
Free
9807.00.00
Lifebelts, lifebuoys, buoyancy apparatus, distress flares and pyrotechnic devices used in life-saving, protective and crash helmets, other lifesaving appliances, including components and specialized materials for servicing the said appliances and identifiable as such (Headings 36.04, 39.26, 40.16, 45.03, 45.04, 63.07,65.06, 70.19, 70.20, 93.03 and such other headings as the Director may approve).
Free
9809.00.00
Fire engines; trailers for fire-fighting purposes; fire-extinguishers; other equipment and appliances of a specialized nature for fire-fighting purposes and identifiable as such (Headings 39.17, 40.09, 42.03, 59.09, 62.01,
62.03, 64.01, 64.02, 65.06, 68.12, 73.07, 73.11, 73.25, 74.12, 74.19, 76.09, 76.13, 82.01, 82.05, 83.07, 84.05, 84.13, 84.14, 84.24, 84.25, 84.26, 84.81, 85.31, 87.05, 87.16, 90.13, 94.05 and such other headings as the Director may approve).
Free
9810.00.00
Uniforms, emblems and insignias imported for use by the Girls Guides and Boys Scout or other youth organisations recognized by the Government of Vanuatu or the Vanuatu Christian Council, for this purpose.
Free
9811.00.00
Cups, medals, shields and similar trophies specifically for bestowal as an honorary distinction or prize to an individual or team in Vanuatu.

Free
HS Code No
Description
Import Vat
9901.00.00
Books, publications, documents, periodicals, and magazines of any value imported by parcel post or air freight (with the exception of goods falling within 4911.10.000); other goods imported by parcel post or air freight.

Free
9902.00.00
Unaccompanied personal and household effects:

(a) imported by persons taking up residence in Vanuatu for the first time; or

(b) imported by a Vanuatu resident returning to live in Vanuatu after an absence from Vanuatu of at least 12 months in a 2 year period.
Free
9903.00.00
Unaccompanied personal and household effects imported by persons employed in the seasonal workers scheme licensed by the department of Labour.
Free
9904.00.00
Goods originally entered with Customs but short-landed, short shipped or over-entered and arriving subsequent to the initial entry.
Free

B. Concessions applicable to persons or bodies at importation.


Code Number
Person or Bodies
Goods Eligible for duty concession
Import
VAT
060
A bona fide passenger finally disembarking in Vanuatu over 18 years of age.

(a) Cigarettes, not exceeding
( i) 250 sticks; or 100cigarillos
or
(ii)25 cigars
or
(iii)250 grams of tobacco

(b) Alcohol
(i) Spirituous liquors, not exceeding
2. litres;
or
(ii) Wine, not
exceeding 2 litres;
or
(iii) Beer, not exceeding 9 litres;

(c) 100 millilitres
perfume

(c) Other dutiable goods including gifts (but excluding prohibited and restricted goods), not exceeding 50000vt in value
Free
070
A bona fide passenger finally disembarking in Vanuatu
Personal effects
Free
080
An individual, corporation or organisation.
Goods imported temporarily for the following purposes:
(a) For use by visitors to Vanuatu during their stay, including means of transport.
(b) For display demonstration or use at exhibitions or expos.
(c) Imported for hire or loan on projects that contribute to the economic development of Vanuatu if no suitable alternate machinery is available in Vanuatu
(d) Tools of trade and professional equipment for use in Vanuatu
(e) Scientific and educational material for the purposes of research, educational or vocational training.
Free
090
The owner or temporary owner or trustee
All goods (including human remains)
Free
100
The Red Cross
All Goods
Free
110
Sporting organisation or school registered with VASANOC
Donated sport equipment; sport uniforms and sports footwear e.g. rugby and soccer boots and similar goods
Free
120
Registered Churches under Vanuatu Christian Council
Building materials; furniture and furnishing including altars; musical Instrument; altar bread and wine
Free
130
A school or educational institution
(a)Building materials, including paint for the erection, maintenance or repair of any school or accommodation for boarding pupils and permanent staff.

(b) School furniture including desks chairs and blackboards.

(c) Educational supplies including books, stationery, maps, charts, pencils, rulers, and equipment for technical education (excluding clothing falling within Chapters 61 and 62)
(d) Office equipment
Free
140
Goods admissible free of duty by virtue of an international convention or agreement signed by the Government of Vanuatu which are intended for the use of diplomatic, or for other entitled organisations or missions, or for entitled people employed by them.

(a) Goods imported by a diplomatic mission of a foreign state or international organisation for use of the mission or organisation.

(b) Goods imported by diplomatic agents of foreign states or international organisation for their personal use.

(c) Goods imported by technical experts provided by foreign states or international organisations for their personal use.
Free
150
Registered Charitable Organisations
Goods as approved by the Director of Customs
Free
160
Goods imported for supply to foreign-going vessels and aircraft
(a)Aircraft and vessel spare parts, including goods and materials imported for repair and renovation of aircraft and vessels.

(b)Fuels oils and greases

(c) Consumable stores (including tobacco products and alcoholic beverages)

(d) Books, forms, labels and tags
Free
170
Bona fide tourists.
Ships and aircraft
Free
180
The Master or agent of a “super yacht”.
Vessels valued in excess of VT200,000,000 and a permanent crew of 3 or more.
Free
190
A person or organisation
Goods imported subject to an international agreement or development loan agreement for a national development project
Free
200
A person or organisation
Goods imported by or on behalf of such national development projects as approved by the Council of Ministers. (With the exception of all types of fuel oil and motor vehicles registered for use on public roads )
Free
210
A person or organisation
Goods imported by or on behalf of the Government of Vanuatu or non-government groups and organisations.
Free”


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