CUSTOMS [CAP. 257]
Commencement: 1 October 1999
Act 15 of 1999 Act 15 of 2003
ARRANGEMENT OF SECTIONS
1. Interpretation
25. Crew declaration for goods remaining on board PART 7 – IMPORTS UNDER CUSTOMS CONTROL PART 8 – BONDED WAREHOUSES AND AIRPORT DUTY FREE SHOPS PART 9 – CONTROL OF EXPORTS PART 10 – CUSTOMS FRAUDS AND OTHER OFFENCES CUSTOMS [CAP. 257] PART 13 – USERS OF CUSTOMS COMPUTER SYSTEM
Division 2 – Unique user identifier Division 3 – Records of transmission PART 14 – MISCELLANEOUS CUSTOMS [CAP. 257]
An Act to provide for the management, regulation and control of customs.
PART 1 – PRELIMINARY PROVISIONS
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:
CUSTOMS [CAP. 257] “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,
CUSTOMS [CAP. 257]
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 1 – PRELIMINARY PROVISIONS
PART 2 – ADMINISTRATION
PART 3 – PORTS, AIRPORTS AND CUSTOMS CONTROLLED AREAS
PART 4 – ARRIVAL AND REPORT OF SHIPS AND AIRCRAFT
PART 5 – CONTROL OF SHIP AND AIRCRAFT STORES
PART 6 – CONTROL OF CREW AND PASSENGERS
PART 11 – DETENTION AND SEIZURE OF GOODS
PART 12 – POWERS OF OFFICERS
Division 1 – Registration procedures and offences
CUSTOMS
1. Interpretation