Vanuatu Customs & Inland Revenue Department

The Customs and Inland Revenue (CIR) is the government agency with the job of protecting the community from potential risks arising from international trade and travel, while facilitating the legitimateCIRate movement of people and goods across the border.

We do this by:

  • Intercepting contraband (such as illegal drugs);
  • Checking travelers and their baggage, cargo and mail;
  • Assessing and collecting Customs duties, Value Added Tax (VAT), and other taxes applicable by law;
  • Protecting Vanuatu businesses against illegal trade;
  • Enforcing import and export restrictions and prohibitions;
  • Collecting accurate import and export data.

As Vanuatu’s gatekeepers, we use intelligence and risk assessment to target our physical checks of containers, vessels or travelers. We also conduct investigations and audits, and prosecute offenders.

We work closely with the other border agencies, the Ministry of Agriculture and Forestry, Quarantine Service and the Immigration Service. We also work closely with community leaders and the Police Force.

Customs and Inland Revenue powers are set out in Acts of Parliament; namely: The import duties (Consolidation) Act (Cap 91), the Customs Act No.15 of 1999, the Customs Valuation Act No.8 of 1999, the Business License Act No.19 of 1998, The Rent Tax Act (Cap 196), The Casino (Control) Act No.6 of 1993, The Liquor Licensing Act (Cap52), The Gaming Control Act (172), The Road Traffic (Control) act (Cap 29), the Value Added Tax Act No.12 of 1998 and the Excise Tax Act.

For more information please visit CIR Department’s website at:

The Director, Customs and inland Revenue
PMB 9012, Port Vila
Tel: (678) 24544 ext 16, Fax: (678) 22597