🇰🇮 Import Customs & Duties: Kiribati
Quick Facts
Duty-free threshold
$50
Packages under $50, duty free
VAT / Sales Tax
15%
No VAT or sales tax. Revenue primarily from import duties and fishing licenses.
Clearance Time
5-14 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-25% | 85 |
| Clothing | 25-60% | 61-62 |
| Footwear | 25-60% | 64 |
| Food & Beverages | 0-25% | 01-24 |
| Machinery | 0-10% | 84 |
| Cosmetics | 25% | 33 |
| Books | 0% | 49 |
| Toys & Games | 25% | 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Customs Clearance Process
Kiribati Customs Division under Ministry of Finance. Manual paper-based system, no electronic customs. High protective duties (up to 60% on some goods). Australian dollar is official currency. Very small import volumes.
What to Actually Expect
EXTREMELY REMOTE, 33 atolls spread across 3.5 million km² of ocean. Tarawa is the main island with the only real port (Betio). No international courier services. Cargo arrives by infrequent ships from Fiji or Australia (every 2-4 weeks). Postal mail can take 4-12 weeks. No airport capable of handling large cargo planes. Climate change flooding threatens entire nation. Import duties are high (government revenue). Infrastructure is minimal. One of the world's hardest places to ship to.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Required for firearms, alcohol, tobacco, and agricultural products. Quarantine inspection mandatory for all food and plant imports. Very limited list of approved importers for some goods.
Certificate of Origin
Standard certificate of origin. PICTA (Pacific Island Countries Trade Agreement) for regional trade. Limited trade agreements.
Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Popular routes to Kiribati
Frequently Asked Questions
What is the duty-free threshold for Kiribati?
The duty-free (de minimis) threshold for imports into Kiribati is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Kiribati?
The VAT/tax rate on imports to Kiribati is 15%. VAT applies to: No VAT or sales tax. Revenue primarily from import duties and fishing licenses.
How long does customs clearance take in Kiribati?
Typical customs clearance in Kiribati takes 5-14 days. Express shipments usually clear faster.
What documents are needed to import into Kiribati?
To import into Kiribati, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Kiribati?
Kiribati prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.