Goods imported subject to an international agreement or development loan agreement for a national development project.
Conditions:
a) Goods are donated free of charge to the Government of Vanuatu and local governments by foreign states or international organisation as aid in kind.
b) Goods (other than disaster relief) imported by or on behalf of the Government of Vanuatu or of a local government for aid projects funded by development loans administered by the Government of Vanuatu.
c) Goods (other than disaster relief) imported by or on behalf of the Government of Vanuatu or local government for aid projects funded by development cash grants administered by the Government of Vanuatu.