Kiribati - Customs and duties

Since a single-line tariff was introduced on 1 January 1975, trade preferences are no longer granted to imports from Commonwealth countries. Tariffs, applying mostly to private imports, are imposed as a service of revenue at rates up to 75%. Most duties are levied ad valorem, with specific duties on alcoholic beverages, tobacco, certain chemicals, petroleum, cinematographer's film, and some other goods. Goods from all sources are subject to an additional freight levy charge.