Vanuatu Import Duties & Taxes Explained

Vanuatu applies a 10,000 VUV threshold (approximately $85 USD) below which most shipments enter duty and VAT free. shipments valued under this amount are exempt from import charges, while anything above triggers 15% VAT, customs duty, and a 5% service surcharge.

Import VAT in Vanuatu is 15%, with Customs Duty ranging from 0% to 55% depending on the product type. Shipments valued below 10,000 VUV (approximately $85 USD) are generally exempt from duty and VAT on your shipment.

The standard Import VAT rate is 15% on most goods exceeding the threshold. This tax is calculated on the sum of your customs value, any duty paid, and the customs service tax.

Customs duty applies when your shipment's total value (including shipping and insurance) exceeds 10,000 VUV. Rates vary by item type, ranging from 0% for essentials to 55% for luxury goods.

Electronics such as laptops and phones typically incur a customs duty rate of around 10%. This is calculated on the CIF value, which includes your purchase price plus shipping and insurance costs.

Yes, a Customs Service Tax of 5% is often applied to the CIF value for processing and statistical purposes. This surcharge is part of the taxable base used to calculate your final VAT amount.

A fixed Declaration Transaction Fee of approximately 1,000 VUV applies to customs entries. This fee covers the Customs Processing Fee and the Single Window System Fee required by Vanuatu authorities.

Carriers like DHL, FedEx, or UPS may charge a separate Disbursement or Brokerage Fee for advancing funds to Customs on your behalf. You should check with your specific carrier for their current fee schedule.

The Vanuatu Customs and Inland Revenue Department (DCIR) collects all import duties, VAT, and surcharges. Your shipping carrier will usually collect these charges from you before delivering the package.

Taxes are calculated on the CIF value, which includes the cost of goods plus insurance and freight to Vanuatu. This means your shipment's declared value and shipping costs both contribute to your final tax bill.