Vanuatu is a young developing nation and we trust that your time here would be enjoyable and would bring long lasting memories. We also appreciate respect for natural and cultural environment including laws and regulations of the land.

PERSONAL CONCESSION

Personal Concessions is provided under Import Duties Act Consolidation CAP 91. Duty free means that goods are not taxed. It is free from import duty (tax). The following goods are free from Customs Duty provided the quantities are within the following limits:

Person at the age of 15 and below is not allowed the above allowances. Other goods shall refer to goods that a person has obtained/purchased overseas and/or in Vanuatu duty free. This shall exclude personal effects and apparels. Seperate legal provisions deal with Personal Effects.

If a person carries his/her new or unused goods worth of more than Vatu 50,000 then the difference will be assessed and tax payable;
For example, 100,000-50,000=50,000. In this scenario, duty and VAT shall be assessed based on Vatu 50,000 by applying the legal duty rates currently in force. Person carrying gifts/goods belonging to other non-traveling person must declare it to Customs Officer and such goods are assessed and tax paid accordingly. Goods imported for selling (commercial) purposes must be declared to Customs officer and taxes assessed are paid accordingly.

While Duty Free shop Outlets exist in both Arrival and Departure areas, only travelling passengers in possesion with valid tickets are entitle to purchase from the duty free shops. Non traveling persons are restricted from shopping in the Duty Free shops.

You are also required by law to declare the following goods which are: Prohibited or restricted goods such as Firearms, Ammunication, Explosives,Dangerous Drugs, Animals, Plants and Pornographic materials. If you are carrying cash currency amount of more than 1,000,000 vatu or equivalent in foreign currency, you are also subject to Customs declaration.

For more information, please .