Kiribati Customs Import Duty & Import VAT Calculator
Determine CIF valuation, customs import duty tariffs (0% to 50%), and 12.5% Import VAT under Kiribati Customs schedules.
🚢 Shipment Valuation & Tariff Class
Total taxes and fees payable to Kiribati Customs Service at Betio Port.
Betio Customs Clearance Breakdown Kiribati Customs Act
| Component | Statutory Basis | Amount (AUD) |
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❓ Frequently Asked Statutory Questions
How is customs valuation determined in Kiribati?
Kiribati Customs evaluates imported consignments on a CIF basis (Cost, Insurance, and Freight) converted to Australian Dollars (AUD). Import duty is applied directly to the CIF value, and Import VAT (12.5%) is subsequently applied to the combined sum of (CIF Value + Import Duty).
What are common import duty tariff rates in Kiribati?
Statutory tariff categories include: (1) Essential staples (rice, flour, milk, solar equipment): 0% duty; (2) General manufactured goods & tools: 10% to 20%; (3) Passenger motor vehicles: 20% to 40% depending on engine capacity; (4) Luxury goods, alcoholic beverages, and tobacco products: 50% or specific excise duties per liter/kg.
What is the rate of Import VAT in Kiribati?
Import VAT is charged at a flat statutory rate of 12.5% under the Value Added Tax Act 2013 on the tax base comprising the CIF customs value plus customs import duties and any applicable excise taxes.
Can registered VAT businesses reclaim the 12.5% Import VAT?
Yes. Importers who are officially registered for VAT in Kiribati can claim the 12.5% Import VAT paid at the port of Betio as input tax credit against output VAT collected from local sales on their periodic VAT return.
What documents are required for customs clearance at Betio Port, Tarawa?
Clearance requires the Bill of Lading or Air Waybill, Commercial Invoice, Packing List, Certificate of Origin, and completed Customs Clearance Declaration Form (SAD) submitted to the Kiribati Customs Service.
Engr. Muhammad Shahzad
Verified Pacific Statutory Systems SpecialistChartered Systems Engineer and Public Finance Modeler. Specializing in Pacific Small Island Developing States (PSIDS) labor laws, provident fund schemes, import tariffs, and statutory revenue architectures under Kiribati EIRC 2015 and Income Tax Act statutes.