Customs Duty Exemption

Duty exemption enables you as an existing and new operators/investor to import duty free that relates with Tourism activities/product and follows the National Sustainable Tourism Plan & Vanuatu Sustainable Tourism Plan.

This primary legislation provides benefits and incentives to investors/operators in the Tourism and Hospitality sector in Vanuatu. Duty exemption are only given to existing operators, however if you are a new operator and your business is in line with Tourism Business, we the Department of Tourism may help facilitate, however it will follow different process from the existing operators.

With the New Amendments, that has been Official Gazette on the 29^th December 2023, Import Duties (Consolidation (Amendment) Act No. 24 of 2023. The Act clearly states that only the Director of Tourism may approve Duty Exemption of Customs Duty for Imported goods as listed:

1. Building Materials for construction of, hotels, resort, and Island Bungalows mainly for expansion or renovation of business. Also, for new facilities such as casino, gym and conference facilities.
2. Building Equipment’s;

• Building Fixtures and Fittings

1. Furniture’s
2. Cutleries
3. Movable items

• Boats
• Other Floating apparatus

The following items are specifically for approved Tourism Projects that excludes all vehicle types. However, note that VAT is payable.

Procedures and Services

The Department of Tourism will liaise with all the other government agencies to assist investors/operators whether it is an existing or new business to access the benefits available within tourism development legislation.

As of 26^th January 2023, the Department of Customs & Inland Revenue and the Vanuatu Electronic Single Window Project Team (VeSW) has launched the VeSW Concession Module during the International Customs Day in Port Vila.

Duty Exemption Application are now available online and can be accessed through respective Customs Brokers Agency.

 Documents required for Tourism Duty Exemption Approval are:

• Business Plan if it is a new tourism business.
• Copy of VIPA Approval Certificate if it is a Foreign Investors.
• VFSC Registration Certificate;
• Copy of Business License;
• Standard Tourism Permit;
• Lease Documents (property_new tourism business);
• Copy of Architectural design if intending on building a resort/guest house, etc….;
• Copy of Environmental Impact Assessments (EIA) Report; and
• Application Fee receipt of VT 12,000 inclusive (address to Vanuatu Government)