1.3 Kiribati Customs Information | Digital Logistics Capacity Assessments

Customs Administration & Enforcement

Background Information

The Kiribati Customs Administration & Enforcement (KCAE) is one of the departments under the Ministry of Finance & Economic Development (MFED). There are three major functions that KCAE looks after namely: 1) Revenue collection, 2) Trade facilitation and 3) Border security/management. The KCAE main office is in Betio close to Betio Port and situated near the copra mill. There is one branch in Kiritimati Island and two checkpoints that have now been outsourced to Police to accommodate small crafts (yachts) and cruise liners in Fanning Island and Kanton Island.

At each of the port entries (aside from Fanning and Kanton Islands), KCAE has a full team working at each station. The following table is the current structure for officers deployed to man the stations:

Officers	Stations	Contact
1PCO, 1SCO, 1CO, 2ACOs	Customs Branch Kiritimati	stekiree@gmail.com,
1SCO, 1 CO, 2ACOs	Customs Bonriki	buaua@kiribaticustoms.gov.ki
1SCO, 1CO, 3ACOs	Betio Seaport (KPA)	karaiti@kiribaticustoms.gov.ki
1 ACO	Postal, Bairiki	kantabu@kiribaticustoms.gov.ki

PCO – Principal Customs Officer

SCO – Senior Customs Officer

CO – Customs Officer

ACO – Assistant Customs Officer

Note that the Customs Branch in Kiritimati Island is manned by the officers stationed there and they are working together to deliver services at both Cassidy Airport and Kiritimati Seaport for cargo clearance and passenger processing.

For contact information regarding government custom authorities, please follow the link below: 4.1 Government Contact List

Emergency Response:

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government. When this occurs, there is usually a streamlined process to import goods duty and tax free.]

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones.

During a State of Emergency, the KCAE works closely with the operator and the Office of Te Beretitenti (OB) to ensure that the relief consignments are cleared and delivered without delay. KCAE officers can work outside working hours and be on stand-by during these periods.

Agreements / Conventions Description	Ratified by Country?
WCO (World Customs Organization) member	No
Annex J-5 Revised Kyoto Convention	Yes, 11 JUN 18
OCHA Model Agreement	No
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	No
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)	Yes, MoUs between PICs under the Oceania Customs Organisations

Exemption Regular Regime (Non-Emergency Response): 

[Note: This section contains information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]

Under the Value Added Tax Act 2013, Import duties have been phased out in favour of a general VAT. Duty is waivered for aid donors or similar agreements signed off by the Ministry of Finance and Economic Development.

Exemptions from VAT can be obtained for humanitarian goods by applying to the MFED through its Secretariat with a letter stating the nature and purpose of such goods. A cover letter will be issued from MFED Administration to the Comptroller of Customs for his appropriate action in line with the Exemptions Policy which will be applied for such requests.

The OB and KCAE are currently working on how to eliminate delays during a state of emergency and to make sure that humanitarian cargoes are given the express release needed. This needs input from other agencies who also have their own laws on imported goods.

All Non-Government Organisations (NGOs) and humanitarian agencies can operate in the country and apply for tax free importation of humanitarian relief items.

Organizational Requirements to obtain Duty Free Status
United Nations Agencies
During non-emergency time, tax free exemption certificates must be applied to the MFED Admin via a letter stating the nature and purpose of goods to be imported. This will be put forth to KCAE for their appropriate action.
Non-Governmental Organizations
During non-emergency time, tax free exemption certificates must be applied to the MFED Admin via a letter stating the nature and purpose of goods to be imported. This will be put forth to KCAE for their appropriate action.

Exemption Certificate Application Procedure: 

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

During non-emergency time, tax free exemption certificates must be applied to the MFED Admin via a letter stating the nature and purpose of goods to be imported. This will be put forth to KCAE for their appropriate action. Documentation required is listed in the table below. Applications will generally be processed within 2-3 days.

Process to be followed (step by step or flowchart)

Pre-shipment application is required in advance addressed to: Comptroller of Customs, Kiribati. An applicant can use info@kiribaticustoms.gov.ki to seek assistance on the pre-shipment. These are the email addresses that can be accessed for inquiries. metioteraka@kiribaticustoms.gov.ki, anee@kiribaticustoms.gov.ki and etekia@kiribaticustoms.gov.ki. The response can be given within 1-2 days depending on the availability of these three most senior officers.

Monetary Valuation

Customs require monetary valuation for the shipment on an individual item basis, in Australian currency. Currently KCAE is based on FOB valuation for calculating VAT and Excise Tax.

Restrictions

Fumigation and expiry date for food items are required.

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicle & Spare Parts	Staff & Office Supplies	Telecoms Equipment
Invoice	Yes, manifest/invoice required	Yes manifest/invoice required	Yes manifest/invoice required	Yes manifest/invoice required	Yes manifest/invoice required	Yes manifest/invoice required
AWB/BL/Other Transport Documents	Yes, original	Yes, original	Yes, original	Yes, original	Yes, original	Yes, original
Donation/Non-Commercial Certificates	Yes	Yes	Yes	Yes	Yes	Yes
Packing Lists	No	No	No	No	No	No
Other Documents	Information on NGO and beneficiaries, permits or approvals from Biosecurity	Information on NGO and beneficiaries	Information on NGO and beneficiaries, permits or approvals from Ministry of Health and Medical Services	Information on NGO and beneficiaries	Information on NGO and beneficiaries	Information on NGO and beneficiaries, permits or approvals from Communications Commission of Kiribati
Additional Notes
Requirements are the same for NGOs and UN agencies. Kiribati Customs Administration and Enforcement are using the ASYCUDA World (AW) portal hence, the application will be paperless as all required documents will be uploaded on the portal. Each major importer has their own declarant (customs agent) whose role is to clear their cargo, however, to access the AW portal, they need to undergo some training on AW. If they do not have their Declarants, they can use the service of Customs Brokers. Payments can be done online via internet banking. The internet banking has been considered by the Treasury Department to provide conveniences since AW has not got a payment gateway that permits the use of VISA cards to directly pay online via AW. There is a vision that once the local bank can provide the gateway payment, then AW will be improved and beneficial to customers.

Customs Clearance

General Information 

Customs Information
Document Requirements	Documents must be provided to Customs for clearance on arrival as given in the table below.
Embargoes	None
Prohibited Items	Firearms or imitation of firearms Stamp Coin and currency counterfeit Indecent articles Opium prepared or dangerous drugs Food which is considered: injurious to health; unfit for human consumption; unclean, putrid, decayed, or diseased Infected cattle, sheep etc. Matches containing white or yellow phosphorus. All goods of foreign manufacture bearing any name or trademark being or purporting to be the name or trademark of any manufacturer, dealer or trader in Kiribati Armorial bearings Flick knives, gravity knives and knuckle dusters Gaming machines Goods the importation of which is prohibited by any other law in force in Kiribati.
General Restrictions	N/A

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicles & Spare Parts	Staff & Office Supplies	Telecoms Equipment
D&T Exemption Certificate	Yes, Original	Yes, Original	Yes, Original	Yes, Original	Yes, Original	Yes, Original
Invoice	Yes, Original	Yes, Original	Yes, Original	Yes, Original	Yes, Original	Yes, Original
AWB/BL/Other Transport Documents	Yes, Original	Yes, Original	Yes, Original	Yes, Original	Yes, Original	Yes, Original
Donation/Non-Commercial Certificates	Yes, Original	Yes, Original	Yes, Original	Yes, Original	Yes, Original	Yes, Original
Packing Lists	Yes, Original	Yes, Original	Yes, Original	Yes, Original	Yes, Original	Yes, Original
Phytosanitary Certificate	Yes, Original (for relevant plant-based foods). Sanitary Certificate needed for animal-based foods e.g. milk powder	No	No	No	No	No
Other Documents	Permits or approvals from Biosecurity	N/A	Permits or approvals from Ministry of Health and Medical Services	N/A	N/A	Permits or approvals from Communications Commission of Kiribati
Additional Notes
To be accepted, medicines must be on the Kiribati-approved medicines list and well within the expiry date. Any medicines donated that are expired or not on the approved list will be destroyed.

Transit Regime

There is no official transit regime for goods in Kiribati. It is not an official transit country for any other destinations given its geographic location. It is however, sometimes used as transit for goods bound for the Republic of the Marshall Islands and Tuvalu by Pacific Direct Line (PDL). However, for fisheries, Kiribati port is one of the busiest ports for mothership vessels to anchor and conduct their fish transhipment for up to six months depending on the catch they receive and then ship the fish out of Kiribati.