Customs Act No. 7 of 2013.

The Customs Act of the Republic of Vanuatu, serves as a crucial legal framework for regulating customs control and enforcement within the country. This Act aims to modernize and reform existing laws related to customs, revenue administration, border management, trade, and travel. It covers various aspects of customs operations, including the appointment of the Director of Customs, the classification of goods, and the imposition of duties. One key provision of the Act is the establishment of the Customs Appeal Tribunal, which allows individuals to appeal decisions made by the Director of Customs regarding duty liability, customs valuation, license issuance, and administrative penalties. The Act also addresses the temporary importation of goods, requiring the payment of a sum equal to the duty payable on the goods to be secured in approved cases. Customs officers are granted the authority to request samples, illustrations, documents, or plans from importers for the purpose of analyzing, classifying, or maintaining records of imported goods. The Act consists of 219 Articles divided into 17 Parts.