Does one know whether VANUATU has implemented the WTO Customs Valuation Agreement and would the Inland Revenue have any information on the despatching of goods to VANUATU?

Question

Looking into doing business with VANUATU and looking into what the customs procedures are from the UK to Vanuatu and what the taxable rate is within VANUATU itself.

Answer

Hi, as you will know Vanuatu become a member of the WTO last year. As a member they MUST adopt all the principles laid down in the Marrakesh Agreement of 1995 (which established the WTO as a legislative body). The WTO (formerly) GATT Valuation Agreement is part of this. All WTO members must adopt these principle for valuing goods for customs purposes at import. But, members are given 5 years to incorporate these rules into their national laws and, if some areas are difficult, they can make reservations known and extend adoption of some areas. The short answer is – Vanuatu is governed by the WTO Valuation Agreement but has not fully adopted it into national law yet.

I’m afraid I don’t understand you’re question about "taxable rate". Tax is generally the term used for anything except customs duties and the WTO Valuation Agreement only provides rules on setting Customs Valuation for Duty Purposes. If you expand on what you mean I may be able to help.
sandras@strongandherd.co.uk

Answer

Information on the Customs requirements for exporting is given in HMRC Public Notice 275. All notices can be found on our website www.hmrc.gov.uk under Quick Links > Library > Official Statistics – Publications – Notices, Info Sheets & Other Reference Materials > Import, Export & International Trade. The Public Notices are in numerical order.

A more comprehensive guide to importing / exporting can be found on our website by selecting ‘Import and export’ from the home page and then scroll down to ‘Guide to importing and exporting: Breaking down the barriers’.

I would also suggest that you contact the Vanuatu Customs Authorities to ascertain if there are any import restrictions on such items.

HM Revenue & Customs
Customs International Trade & Excise
www.hmrc.gov.uk/contactus

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