Vanuatu

On arrival, the current Customs travellers page states directly: 'You are also required by law to declare the following goods to Customs' - goods carried for business or commercial use; prohibited or restricted goods such as medicines, illicit drugs or drug paraphernalia, firearms or ammunitions (including parts and accessories), weapons of any kind, pornographic materials or any items of obscene nature; and goods carried on behalf of other persons. This declaration duty applies regardless of any duty-free concession. Factual tax context only, not a separate obligation of this procedure: the duty-free personal concession applies to bona fide passengers over 18 years of age (wording 'over 18 years of age', strictly more than 18) finally disembarking in Vanuatu, for goods not for sale, owned by and accompanying the passenger (or bought immediately after final disembarkation), for personal use or as unsolicited gifts, not in commercial quantities. Limits per person: cigarettes not exceeding 250 sticks, or 100 cigarillos, or 25 cigars, or 250 g of tobacco; spirituous liquors not exceeding 2.25 litres, or wine not exceeding 2.25 litres, or beer not exceeding 9 litres; 25 cL toilet water or 10 cL perfume; other new or used items including gifts not exceeding VT 50,000 in value. Carrying cash or negotiable bearer instruments amounting to VT 1,000,000 is not a concession matter and has no form of its own here: it is executed through the separate border currency procedure (see vu-border-currency-declaration), where its statutory threshold wording is documented.

Conditional procedure, both directions. Comparator stated UP FRONT, not glossed over and not resolved by the form: strictly MORE than VT 1,000,000 is undisputed - every text catches it. The later, specific Currency Declaration Act No. 7 of 2009 s2(1) (assented 14/08/2009, commenced 04/02/2013; currently listed on the Customs legislation 'Others' page) says 'VT1,000,000, or more' - the 2009 law's text includes exactly VT 1,000,000. The older 2006-consolidated Proceeds of Crime Act [CAP 284] s79A and the currently downloadable Border Currency Report v2 printed instruction (footer 'BCR - Sept 2008') both say 'more than' (strictly above). The paper form's equality-case instruction conflicts with the 2009 law's text: this record does not let the older form's wording resolve the law and does NOT state that a traveller carrying exactly VT 1,000,000 is exempt (details in unresolved vu-arrival-cash-exact-threshold-wording). On that basis the procedure applies to a person who enters or leaves Vanuatu with currency amounting to VT 1,000,000 or more, or its equivalent in any other currency, and s2(1) provides that such a person 'must make a declaration to an authorised officer in the prescribed form'. The traveller-facing form currently published for this is the Border Currency Report (BCR; listed on the Customs Forms page as 'Border Currency Report Form'; footer 'BCR - Sept 2008'), completed by the traveller in ink and capital letters: Part A travel details with INTO VANUATU / OUT OF VANUATU selection and flight/ship; Part B identity of the person carrying cash; Part C on whose behalf the person is acting; Part D details of the cash (currency type, amount, denominations, source, intended use, origin country); Part E to whom the cash is being delivered; Part F cash counting by officers - completed forms are sent to the Financial Intelligence Unit (State Law Office, Port Vila). Statutory scope versus form scope, not silently narrowed: the Act's s1 defines 'currency' broadly - coin and paper money that is legal tender; monetary instruments that may be exchanged for money (cheques, travellers cheques, money orders, negotiable instruments in which title passes on delivery); precious metals, precious stones, pearls and jewellery; instruments specified by the Minister by Order; and currency in electronic form, including but not limited to debit cards, credit cards, pre-paid mobile phones and any other electronic device with a stored value. The BCR form's opening instruction and definitions, by contrast, name only cash (coin and paper money that is legal tender in its country of issue) and negotiable bearer instruments - that is the BCR-evidenced subset. This record states the statutory scope in full, identifies the BCR subset separately, does not assert that jewellery or electronic stored-value cards are definitely declared on the BCR form, and states no valuation mechanics for stored-value items (no source read contains any); the gap is tracked as unresolved vu-currency-definition-act-vs-bcr-form-scope. Legal assessment, disclosed not overridden: as the later, specific statute creating the traveller border-currency declaration duty, currently listed by Customs, the 2009 Act settles the duty's comparison operator, so carrying exactly VT 1,000,000 or the exact foreign-currency equivalent must be declared on entry or exit. The divergent older/current wording is recorded verbatim in the sources and grants no exemption: 2006-consolidated POCA [CAP 284] s79A(1) 'more than VT 1 million' (>), BCR instruction 'more than VT1 Million' (>), and the comparator-less current web wording 'amounting to 1,000,000vt'; the full comparison is in unresolved vu-arrival-cash-exact-threshold-wording. Separate regimes, not steps of this declaration: sending out of or receiving into Vanuatu currency of VT 1,000,000 or more by any means including post, courier or transhipment is declared to the Department of Customs under s2(2) (not a traveller border act), and currency exports at or above the equivalent of 1,000,000 VT may separately require an FIU permit/licence under the Customs (Prohibited Export) Regulations Order No. 114 of 2014 - a general export permission list, not a passenger declaration form. This procedure is additional to, and separate from, the Passenger Arrival Card and the arrival goods declaration.

For returning residents or persons assuming residence in Vanuatu: concessions for unaccompanied personal and household effects are available to those taking up residence in Vanuatu for the first time, and to returning Vanuatu residents after absence of at least 12 months in the previous two-year period. Permitted goods: personal and household effects in the owner's possession and available for use for at least 12 months immediately prior to departure to Vanuatu; one motor vehicle per family changing residence if similarly owned/used for 12 months (right-hand-drive vehicles are prohibited from import); one power or sail boat on a trailer (further conditions on the page). The submission step is proved by the current official form itself: 'DECLARATION OF UNACCOMPANIED PERSONAL EFFECTS' (listed on the Customs Forms page) opens by stating that it is a legally binding document and that the penalties for a false declaration are severe, and instructs that the statement must be completed in Block Letters in English or French; it covers the owner and spouse. Its Yes/No items ask whether the traveller packed the goods and is fully aware of the contents; whether the packages contain goods belonging to any other person; and whether the effects contain restricted drugs, narcotics, steroids or performance-enhancing drugs; restricted weapons, firearms, spring-bladed knives, explosives; products manufactured from endangered species; obscene material; Vanuatu or foreign currency in excess of VT 100,000 - a FORM FIELD about currency inside the consignment only, not a general cash border threshold and not the VT 1,000,000 carried-on-person trigger (see vu-border-currency-declaration); cigarettes, cigars or tobacco; alcoholic liquor; goods for commercial purposes; and other goods owned for less than 12 months - followed by a description/value/date-of-purchase table and the owner's signature and date.