customsinlandrevenue.gov.vu Post Clearance Audit : Vanuatu Customs & Inland Revenue

Organization : Vanuatu Customs & Inland Revenue
Type of Facility : Post Clearance Audit
Country: Vanuatu

Website : https://customsinlandrevenue.gov.vu/index.php

Post Clearance Audit :

Upon implementation of the electronic system and network ASYCUDA, Automated System for Customs Data in 1999, it became imminent for the establishment of a unit that will ensure compliance to relevant laws and procedures that governs international cargo clearances.

Related : Vanuatu Customs & Inland Revenue VAT Value Added Tax : www.statusin.org/8615.html

This brought to the creation and establishment of an Audit Unit within the Customs Revenue section during the restructure exercise in 2003. The unit is comprised of Customs Auditors and Compliance officers who have the responsibilities of;
** Conducting post clearance audits and
** Compliance activities on documents related to imports.

Customs Auditing:
Customs officers are mandated by the Customs Act to conduct audit checks on clients.

Who is to be audited?:
All importers, exporters, bonded warehouse operators, users of Asycuda system and excise producers are subject to customs audit.

When do Customs conduct audit checks?:
Customs Auditors conduct checks when there is circumstance of activities posing risks to the maximum collection of government revenue.

What happens if customs detect discrepancies?:
When customs auditors detect discrepancies, assessments are raised by customs for settlement by the client on audit.

Parcel & Post :
Post and Airfreight Packages:
x.23 Articles arriving by post or airfreight for the exclusive personal use ofthe recipient where the FOB value of such articles does not exceed 10,000 Vatu may be admitted Free of duty, provided that the Director of Customs may, at his or her discretion, determine that more than one parcel addressed to the same or several persons may be treated, as a single importation and duty is to be assessed accordingly.

Postal articles :
Any postal article received from the same person at varying times or dates in Vanuatu, and addressed to the same person, may be treated as a single postal article consigned to a single person.

Frequently Asked Questions :
** Concession for Personal & Household Effects
** Returning Residents or People Assuming Residence in Vanuatu

Who is Eligible?
Concessions for unaccompanied personal effects are available for those who may be taking up residence in Vanuatu for the first time; and
Returning Vanuatu residents after having been absent for at least 12 months in the previous two year period.

When can the personal effects be imported?
For first time residents, the personal and household effects must be imported within 6 months of your residency visa being granted or
For returning residents, within 6 months of your last return to Vanuatu.

What goods are permitted?
1. All personal and household effects which have been in the possession of and available for use by the owner for at least 12 months immediately prior to your departure to Vanuatu.

2. One motor vehicle per family changing residence providing it has been owned and available for use for a period of at least 12 months immediately prior to your departure for Vanuatu. (right hand drive vehicles are prohibited to be imported into Vanuatu)

3. One power boat or sail boat on a trailer capable of being towed by a passenger motor vehicle on the condition it had been owned and available for use for at least 12 months immediately prior to your departure for Vanuatu.

4. Tobacco products, alcoholic spirits, wines, perfumes goods in commercial quantities, or goods of a commercial nature are excluded from the concession.
5. This concession can only be granted once.

General Enquiries:
Private Mail Bag 9012,
La Casa D’Andrea E Luciano Building,
Rue Pierre Lamy,
Port Vila,
Republic of Vanuatu
Phone: (+678) 33010
Fax: (+678) 22597