Investment

1.) INTRODUCTION

This document outlines the formal process for the tourism duty exemption applications, including eligibility criteria, required documentation, submission procedures, and approval workflow. The Vanuatu Tourism Duty Exemption enables a legally registered and accredited tourism business to import-duty free that relates to/with Tourism Activity/Project and follows the National Sustainable Development Plan (NSDP) 2030 & Vanuatu Sustainable Tourism Plan (VSTP) 2030. This primary legislation provides benefits and incentives to investor/operators in the Tourism and Hospitality sector in Vanuatu. The Department of Tourism will liaise with responsible government agencies to assist interested tourism businesses to access the benefits available.

2.) ELIGIBILITY CRITERIA

Tourism Businesses eligible for duty exemption include:

• Existing Tourism Businesses which are registered under Tourism Standard Permit within the valid year of tourism accreditation

• New Tourism Project/Business

Eligible goods/Items under Import Duties (Consolidation (Amendment) Act No. 24 of 2023, under Tourism Concession 020 includes:

• Building Materials for constructions of Hotel, Resort and Island Bungalow mainly for expansion or renovation. Also, for New Facilities such as Casino, Gym and Conference Facilities

• Equipment

• Fixtures and Fittings

• Furniture

• Cutleries

• Movable Items

• Boats and Other Floating Apparatus

3.) REQUIRED DOCUMENTATION

Applicants must provide the following documents:

• Formal Request Letter – Addressed to Principal Investment Officer, Mark Kalotap or the Director of the Department of Tourism, Paul Pio detailing the purpose and justification for duty exemption.

• List of items which will be importing including image of the items

• Vanuatu Foreign Investment Promotion Agency (VFIPA) Certificate, if you are foreign investor or business

• Business Plan (New and Existing Tourism Business if required)

• Copy of the Business License within the year of application

• Copy of the Certificate of Registration with the Vanuatu Financial Services Commission (VFSC)

• Copy of the Tourism Standard Permit, issued by the Department of Tourism in the year of application

• Lease Documents – New Tourism Business

• Copy of the Preliminary Environmental Impact Assessment (PEIA) or Environmental Impact Assessment (EIA) Report if applicable

• Copy of the Foreshore Development Permit, if intending to develop near or on the waters

• Architectural Design, if intending to renovate, expand or build

• Bill of Lading / Invoice / Packing List – Details of the goods being imported

• Any Additional Supporting Documents – Depending on the nature of the exemption request.

For Vessels/Boat:

• Formal Request Letter – Addressed to Principal Investment Officer, Mark Kalotap or the Director of the Department of Tourism, Paul Pio detailing the purpose and justification for duty exemption.

• List of items which will be importing, including image of the items

• Copy of the Vanuatu Foreign Investment Promotion Agency (VFIPA) Certificate, if foreigner

• Business Plan (New and Existing Tourism Business if required)

• Copy of the Business License within the year of application

• Copy of the Certificate of Registration with the Vanuatu Financial Services Commission (VFSC)Copy of the Tourism Standard Permit, issued by the Department of Tourism in the year of application

• Marine Architecture Plans

• Bill of Lading / Invoice / Packing List – Details of the goods being imported.

• 3 Certification from OMR: Registration Certificate, Safety Certificate and Safe Manning Certificate

• Provincial Access – from Provincial Authority of your respective Province you are operating under

• Fishing License – from the Department of Fisheries if you are intending to do any activity in line with Fishing.

• Any Additional Supporting Documents – Depending on the nature of the exemption request.

4.) APPLICATION SUBMISSION PROCESS

• Applications should be submitted to respective Customs Brokers who will submit on the Online Portal VeSW
  
  

• Application fee of VUV 12,000 (per online submission) must be paid upon submission to the Vanuatu Government (addressed to the Vanuatu Government), Items 401 Duty Exemption.

• A copy the receipt must be submitted (either via email or hand-delivered) to Department of Tourism along with the required documentation

• Notification of Submission – The Customs Broker to Notify the Tourism Investment Officer in charge of the submission made online, with the application

5. PROCESSING & APPROVAL WORKFLOW

• Application Review – Verification of submitted documents and eligibility.

• Internal Review and Accepted – Assessment and Application Accepted by the Responsible Officer

• Internal Review and Approval – Assessment and Application Approval by the Director of Tourism

• Notification to Applicant – Confirmation of approval or rejection.

• Issuance of Duty Exemption Certificate – Official approval is granted within 48 hours.

6. MONITORING & COMPLIANCE

• Approved exemptions will be recorded in a tracking system for audit/compliance purposes.

• Duty Exemption compliance checks is Mandatory.

• Duty Exemption compliance checks will be conducted every year.

• Periodic compliance checks will be conducted to ensure proper use of exempted goods.

• Misuse of duty exemptions will result in penalties or revocation of exemptions.

7. PENALTIES FOR TECHNICAL OFFENCES

For the purposes of subsection 105(f) of the Customs Act, the administrative penalty for a person who:
a) Fails to communicate information to Customs is VT20,000; or
b) Fails to deal with goods according to the Act is VT50,000; or
c) Fails to keep, retain or produce documents or records is VT40,000; or
d) Fails to comply with a term or condition of a license or permission issued under the Act is VT40,000; or
e) Fails to allow or permit unauthorized entry to a Customs controlled area is VT 20,000; or
f) Fails to answer questions, or in answering those questions makes a statement to a Customs officer or authorized person which is false or misleading is VT40,000; and
g) Fails to lodge documents required under the Act for the correct dealing with goods is VT30,000

8. ADDITIONAL NOTES (IMPORT DUTIES ACTSCHEDULE I, PART 3)

The concession approval is governed by the following additional conditions:
i) That the concession claimed at the time of importation or at the time of clearance from a Customs controlled area by the importer addressed in the approval letter; and
ii) For the listed goods; and
iii) That the conditions specifying the use of the goods, shall be taken, inter alia, to limit such goods to the type, kind or quantity suitable for such uses; and
iv) When any of conditions are not fulfilled or the goods used for any other purpose other than which they have been approved, the Director of Customs may disallow the concession and collect the rate of duty applicable under Schedule 1 of the Import Duties Act; and
v) Such collection shall be without prejudice to action under any other law for the time being in force.
vi) Notwithstanding the conditions specified above, the Director of Customs may reject or approve the concession and impose additional conditions for the protection of the revenue.
vii) The disposal or use of the approved goods for purposes other than that which the concession is granted, within a period of 5 years of importation, be subject to duty payment as provided in Schedule 1 of the Import Duties Act.
viii) The beneficiary of this concession shall maintain adequate stock records of the receipt, storage and disposal of goods imported under the concession, and shall make sure these records are available to Customs and the Department responsible for approving this concession at all reasonable times.
ix) Controls shall include occasional unannounced visits to the premises of the importer concerned for the purpose of examining exempted goods and stocks records related thereto.
x) Should there be a need of extension of this concession; an application should be lodged in the Single Window system one month prior to the expiry of this concession.

CONTACT INFORMATION For inquiries and assistance, contact:
Name: Jennifer Joe Willie Mael 
Title: Senior Business Development Officer
Office Address: Department of Tourism, Ministry of Trade and Commerce – George Pompidou Road, Port-Vila, Vanuatu
Phone Number: +678 33400

Email Address: This email address is being protected from spambots. You need JavaScript enabled to view it.

Added November 2025

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