Customs Act Commencement: 1 October 1999
CHAPTER 257
CUSTOMS
Act 15 of 1999
Act 15 of 2003
ARRANGEMENT OF SECTIONS
PART 1 – PRELIMINARY PROVISIONS
1. Interpretation
PART 2 – ADMINISTRATION
2. Customs Department
3. Director of Customs
4. Director's powers
5. Customs officers and others
6. Delegation by Director
7. Assistance by the police
8. Establish identity
9. Working days and hours
PART 3 – PORTS, AIRPORTS AND CUSTOMS
CONTROLLED AREAS
10. Appointment of ports and airports
11. Approval of Customs controlled areas
12. Restriction on entry, etc. to Customs controlled
areas
PART 4 – ARRIVAL AND REPORT OF SHIPS AND
AIRCRAFT
13. Procedure on arrival
14. Director may permit a ship or aircraft to enter or
depart
15. Boarding of ships and aircraft
16. Restriction on boarding before a Customs officer
17. Restriction for an aircraft to enter Vanuatu
18. Reporting of ships and aircraft
19. Search of ships and aircraft
20. Departure of ship and aircraft
PART 5 – CONTROL OF SHIP AND AIRCRAFT
STORES
21. Sealing of stores
22. Use of aircraft's stores and ships' stores
23. Shipment stores
24. Stores under seal
PART 6 – CONTROL OF CREW AND
PASSENGERS
25. Crew declaration for goods remaining on board
26. Declaration by persons arriving in or departing
from Vanuatu
27. Stop and search of persons and baggage
PART 7 – IMPORTS UNDER CUSTOMS CONTROL
28. Imports under Customs control
29. Prohibitions and restrictions
30. Landing of imports
31. Declaration of imports
32. Provisional declarations
33. Examination of imports
34. Damaged and short shipped goods
35. Disputes and other claims for duty refunds
36. Interference with imports
37. Payment of duty
38. Exemption from duty
39. Release of goods
40. Undeclared and abandoned goods
PART 8 – BONDED WAREHOUSES AND AIRPORT
DUTY FREE SHOPS
41. Bonded warehouses
42. Airport duty free shops
43. Duties of warehouse keepers
44. Control of duty free goods
45. Offences in relation to duty free goods
PART 9 – CONTROL OF EXPORTS
46. Exports under Customs control
47. Prohibitions and restrictions
48. Declaration to Customs
49. Loading of exports
50. Interference with exports
51. Non-shipment of exports
PART 10 – CUSTOMS FRAUDS AND OTHER
OFFENCES
52. Fraudulent evasion of duties
53. Evasion of prohibitions and restrictions
54. Counterfeiting of seals and documents
55. Failure to produce records
56. Obstruction of officers
57. Intimidation of officers
58. Assault on officers
59. Bribery and collusion
60. Aiding and abetting
61. Burden of proof in certain proceedings
PART 11 – DETENTION AND SEIZURE OF GOODS
62. Detention of goods
63. Care of detained goods
64. Seizure of goods
65. Notice of seizure
66. Disposal of seized goods
PART 12 – POWERS OF OFFICERS
67. Boarding and search powers
68. Power to seal and secure
69. Power to exclude persons
70. Power to stop and question
71. Power to search and examine baggage
72. Power to search persons
73. Power to arrest persons
74. Power to examine goods
75. Power to obtain sample of goods
76. Power to detain goods
77. Power to inspect records
78. Power to enter and search without warrant
79. Power to enter and search with warrant
PART 13 – USERS OF CUSTOMS COMPUTER
SYSTEM
Division 1 – Registration procedures and offences
80. Customs’ computer system
81. User must be registered
82. Transmitting or receiving information without
being registered an offence
83. Disclosure of information for unauthorised
purposes
84. Use and disclose information for unauthorised
purpose an offence
85. Falsifying, damaging etc. of record, information
or system etc. an offence
86. Director to determine the requirements to
become a registered user
87. Application for registration
88. Registration of user
89. Notice of refusal
90. Appeal
Division 2 – Unique user identifier
91. Allocation of unique suer identifier
92. Identifier to be used for transmitting and
receiving information
93. Unauthorised use of identifier
94. The Director may impose conditions
95. Evidence of the proof of transmission
96. Cancellation of registration of registered user
97. Notice of cancellation
98. Appeal
Division 3 – Records of transmission
99. Record of transmission to be kept by Director
100. Business records to be kept by persons dealing
with Customs
PART 14 – MISCELLANEOUS
101. Regulations
102. On the spot fines
103. Appeal to the Supreme Court
104. Savings
105. Repeals
CUSTOMS
An Act to provide for the management, regulation and control of customs.
PART 1 – PRELIMINARY PROVISIONS
1. Interpretation
In this Act, unless the contrary intention appears:
“agent”, in relation to the master, commander or owner of a ship or an aircraft, includes a
person who notifies the Director in writing that he or she is entitled to act as that person’s
agent for the purposes of this Act;
“aircraft” includes balloons, gliders, airships and other flying machines and any other means
of aerial locomotion;
“airport” means any airport appointed under section 10;
“bonded warehouse” means a place approved under section 41 to be used for warehousing
goods;
“cargo” includes all goods imported or exported in any aircraft or ship other than the goods
that are required as stores for consumption or use by or for that aircraft or ship, its crew or
passengers, and also includes the personal accompanied baggage of the passengers;
“commander”, in relation to an aircraft, includes any person having or taking the charge or
command of the aircraft;
“court” means a court of competent jurisdiction;
“crew” includes any person (except the master or commander) employed or engaged in any
capacity on board any ship or aircraft;
“Customs” means the Department of Customs;
“Customs controlled area” means any area, place or building approved under section 11;
“Customs computer system” means any computerised system established under section 80;
“customs laws” includes this Act and any other Act or subordinate legislation relating to
customs;
“Customs officer” means a Customs officer referred to in section 5;
“days” does not include Saturday, Sunday or public holidays;
“declaration” includes a declaration in electronic form, whether or not signed or initialled or
authenticated;
“Director” means the Director of Customs referred to in section 3;
“document” means any record of information and includes a document in electronic form;
“duty” means any duty leviable under any customs laws, and includes any special duty or
surcharge;
“export” means to take, or cause to be taken, out of Vanuatu;
“exporter” means any person who exports goods from Vanuatu and includes the owner of the
goods and any person acting on his or her behalf;
“goods” includes:
(a) ships and aircraft ; and
(b) all kinds of movable personal property;
“identifier” means the unique identifier allocated by the Director under section 91 to a
registered user of the Customs computer system;
“import” means to bring, or cause to be brought, into Vanuatu;
“importer” means any person who imports goods into Vanuatu and includes the owner of the
goods or his or her agent, or any other person having a beneficial interest in any goods
between the time of the importation of the goods and the release of those goods from
Customs control;
“master”, in relation to a ship, means the person in charge or in command of the ship, but
does not include a person appointed to bring ships into or out of a port;
“Minister” means the Minister responsible for Customs;
“name” includes the registration mark or number of a ship or aircraft;
“officer” includes any person authorised by the Director to carry out or assist to carry out the
provisions of this Act or any other Act relating to customs;
“owner”, in relation to a ship or an aircraft, includes the master or commander or other
responsible officer of that ship or aircraft and any person acting as an agent for the owner;
“passenger” means a person carried on any ship or aircraft entering or departing from
Vanuatu, whether or not paying a fee for the carriage, other than the master of the ship or the
commander of the aircraft and members of the crew;
“port” means any port appointed under section 10;
“prescribed” means prescribed by regulations made under this Act;
“prohibited goods” means goods that are prohibited from being exported or imported by or
under this Act or any other Act;
“records” means all papers, books, registers, computer or electronic files, tapes, discs, films,
videos, sound tracks or any other devices in which information is recorded or stored;
“registered user” in relation to the Customs computer system means a person registered as a
user under this Act;
“restricted goods” means goods the importation or exportation of which is restricted by or
under this Act or any other Act;
“search of a person” includes a search of all clothing worn by a person and, if required, the
removal of all the clothing and the viewing of a person unclothed, but does not include a
search involving an internal examination of his or her body;
“ship” includes a ship, hovercraft, vessel or boat of any kind whatsoever, whether propelled
by engine or otherwise or towed;
“stores”, in relation to a ship or an aircraft, includes any goods carried on or taken on board
the ship or aircraft that are for use on board the ship or aircraft by its crew or passengers;
“tax” means any tax imposed under any Act or law;
“tranship” means to transfer, either directly or indirectly, any goods from a ship or aircraft
arriving in Vanuatu from outside Vanuatu to a ship or aircraft departing from Vanuatu;
“transit shed” means a building approved under section 11 for the deposit of goods subject to
Customs control;
“uncustomed goods” includes goods on which a declaration has not been made, dutiable
goods on which the full duty has not been paid, and any goods, whether dutiable or not,
which are imported or exported or in any way dealt with contrary to the provisions of customs
laws;
“value”, in respect of any penalty under this Act and based upon the value of goods, means
the duty paid value of such goods at the time and place of the commission of the offence by
which the penalty is incurred.
PART 2 – ADMINISTRATION
2. Customs Department
(1) The Department of the Government known as the Customs Department that is in
existence on the commencement of this Act continues in existence on and after that
commencement.
(2) The Department is responsible for administering this Act.
3. Director of Customs
(1) Subject to subsection (2), the Public Service Commission is to appoint the Director of
Customs in accordance with the Public Service Act [Cap. 246].
(2) The person holding the office of the Director of Customs on the commencement of this
Act continues as the Director, on and after that commencement, on the same terms
and conditions of service.
(3) The Director is responsible for the administration and efficient working of Customs.
(4) The Minister may give general or special directions to the Director in relation to the
administration of this Act that are not inconsistent with the provisions of the customs
laws.
4. Director’s powers
Without limiting section 3(3), the Director may, in writing, approve any matter relating to the
administration of this Act including:
(a) the approval of Customs controlled areas;
(b) the form and manner of reports to be lodged by ships or aircraft;
(c) the form and manner of Customs declarations and the supporting documents
required, and the time of lodgement of the declarations;
(d) the place and time of Customs examinations;
(e) claims for duty refunds due to damage or short shipment or other causes;
(f) requests for the opening or repacking of goods under Customs control;
(g) the form and manner of release of goods from Customs control;
(h) requests for transhipments or inter port removals;
(i) any other matter relating to the administration of Customs requiring the approval or
permission of the Director under this Act.
5. Customs officers and others
(1) The Public Service Commission is to appoint persons to be Customs officers in
accordance with the Public Service Act [Cap. 246].
(2) A Customs officer must act under the direction of the Director.
(3) If a person holds a position as a Customs officer on the commencement of this Act,
the person is to continue as a Customs Officer, on and after that commencement, on
the same terms and conditions of service.
(4) Any other person who holds a position in the Customs Department on the
commencement of this Act is to continue in that position, on and after that
commencement, on the same terms and conditions of service.
6. Delegation by Director
(1) The Director may, in writing, delegate to a Customs officer or any other officer any of
his or her powers or functions under the Act, other than this power of delegation.
(2) A delegation may be in relation to a particular matter or a class of matters.
(3) The Director may at any time revoke or vary a delegation.
(4) A delegation does not prevent the Director from exercising the power or function that
he or she has delegated.
7. Assistance by the police
(1) A Customs officer may request a police officer to assist him or her in the performance
of a function or the exercise of a power.
(2) A police officer must, if requested by a Customs officer, assist the Customs officer.
8. Establish identity
If a Customs officer is performing a function or exercising a power for the purposes of any of
the customs laws, the officer must on demand by a person produce to the person:
(a) an identity card issued by Customs; or
(b) another document establishing his or her identity as a Customs officer.
9. Working days and hours
(1) The regulations may prescribe the days and hours of working of Customs.
(2) A Customs officer must not perform work outside of the prescribed days and hours,
including work in relation to:
(a) embarkation or disembarkation of passengers; or
(b) the discharge, landing, loading or receipt of cargo or other goods;
unless he or she has the permission of the Director to do so.
(3) If, at the request of a person, the Director permits any work to be performed outside
of the prescribed days or hours, the person must pay to Customs the prescribed
charges and costs of the attendance and services of Customs officers involved in the
work.
PART 3 – PORTS, AIRPORTS AND CUSTOMS CONTROLLED AREAS
10. Appointment of ports and airports
(1) The Minister may, by order in writing, for the purposes of customs laws:
(a) appoint ports and specify the limits of those ports; or
(b) appoint airports and specify the limits of those airports.
(2) An appointment is subject to such terms and conditions as are specified in the order.
(3) The ports known as :
(a) the port of Port Vila, on the island of Efate; and
(b) the port of Luganville on the island of Espiritu Santo.
are taken to have been appointed as ports under subsection (1).
(4) The airports known as:
(a) Bauerfield Port Vila International airport on the island of Efate; and
(b) Pekoa airport, on the island of Santo; and
(c) Whitegrass airport, on the island of Tanna;
are taken to have been appointed as airports under subsection (1).
11. Approval of Customs controlled areas
(1) For the purpose of the customs laws, the Director may, by notice in writing, approve a
place or area within the limits of a port or airport to be used as:
(a) a place for loading and unloading goods for export or import;
(b) a transit shed;
(c) a place for the landing and embarkation of passengers of ships and aircraft,
and other persons;
(d) a place for the storing, examination or clearance of goods, including baggage;
(e) an entrance to, or exit from, a port or airport.
(2) For the purposes of the customs laws, the Director may, by notice in writing, approve
a place or area outside the limits of a port or airport to be used as a place or building
of the kind referred to in subsection (1).
(3) An approval under subsection (1) or (2) is subject to such conditions as are specified
in the approval.
(4) If a place or area is on the commencement of this Act used as a place or building of
the kind referred to in subsection (1), the place or area is to continue, on and after
that commencement, to be used accordingly on the same conditions (if any) as if it
had been approved for such use under that subsection.
12. Restriction on entry, etc. to Customs controlled areas
(1) A person must not:
(a) enter a Customs controlled area if he or she is forbidden to enter the area by
a Customs officer; or
(b) remain in a Customs controlled area when he or she is requested to leave the
area by a Customs officer.
(2) A Customs officer may detain for search or examination:
(a) a person or vehicle entering or leaving a Customs controlled area; or
(b) all goods brought into or out of a Customs controlled area.
(3) A person who contravenes subsection (1) is guilty of an offence punishable on
conviction by a fine of not more than VT 500,000 or imprisonment for not more than 6
months, or both.
PART 4 – ARRIVAL AND REPORT OF SHIPS AND AIRCRAFT
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