Alcohol regulations in Kiribati

Licensing, import, labelling and tax rules for spirits. Researched February 2025.

Research guide, not legal advice. Compiled in February 2025 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.

Status: Dry areas exist
Legal drinking age: 21
Legal purchase age: 21

Licence to make spirits (distillery and bottling)

Licences needed: Liquor Manufacturer's Licence and Excise Tax Manufacturer Registration
Authority: Ministry of Internal Affairs and Kiribati Customs Service (Ministry of Finance and Economic Development)
Documents: Business registration certificate, premises specifications, equipment details, waste management and environmental health clearance
Fees: not confirmed
Time to obtain: not confirmed

Import licence and registration

Who can import: Registered businesses and wholesale/retail licence holders with valid commercial registration in Kiribati
Licences or registrations: Business Licence, importer customs registration, and wholesale/import liquor licence under the Liquor Ordinance
Authority: Kiribati Customs Service (Ministry of Finance and Economic Development) and Ministry of Internal Affairs / Local Licensing Authorities
Documents: Commercial invoice, bill of lading/air waybill, customs declaration, packing list, certificate of origin, and business licence
Fees: Standard customs entry processing fees
Time to obtain: not confirmed

Product and label registration

Required: no
Process: Kiribati does not operate a formal pre-market brand or label registration system (such as US TTB COLA) for distilled spirits. Imported products must comply with basic Food Safety Act standards and customs import verification.
Authority: Ministry of Health and Medical Services (Food Safety) and Kiribati Customs Service

Import rules

Imports must be cleared through designated ports (primarily Betio/Tarawa and Kiritimati). Under the Excise Tax Act 2013, imported spirits containers exceeding 50 ml must be marked with prescribed excise stamps or marks within 7 days of entry. Standard shipping documentation, invoice valuation, and biosecurity clearance where applicable are required.

Import duty on spirits (HS 2208)

Spirits (HS 2208) are subject to customs tariff duties, historically assessed at ad valorem rates (typically 0% to 20% under tariff reform, with primary taxation shifted to excise); exact HS-level rates are set out in the Kiribati Customs Tariff Schedule.

Excise and taxes

Under the Excise Tax Act 2013 and Excise Tax Rates Orders, specific/ad valorem excise duty applies to distilled spirits (HS 2207/2208) upon import or clearance from customs control. A standard Value Added Tax (VAT) rate of 12.5% applies pursuant to the Value Added Tax Act 2013.

Retail and distribution

Regulated under the Liquor Ordinance. Retail sale is restricted to licensed private bottle shops, licensed supermarkets, and licensed on-premise venues (hotels, bars, clubs, restaurants). Licences specify trading days and permitted opening hours; sales to individuals under 21 are prohibited under penalty of fine or imprisonment.

Online sale and delivery

not confirmed

Labelling

Labels must comply with the Food Safety Act 2006 / Food Regulations and Standards (clear statement of product name, alcoholic volume/ABV, net contents, country of origin, and manufacturer/bottler details in English). Physical excise stamps/markings are mandatory on distilled spirits containers under the Excise Tax Act 2013. Specific rotating health warnings are not mandated on spirits labels.

Advertising

Commercial advertising for distilled spirits is minimal across Kiribati. State-run broadcast media (Broadcasting and Publications Authority) maintains public-interest standards restricting the direct promotion of alcoholic beverages; national legislation does not contain a comprehensive statutory ban on private point-of-sale advertising.

Legal definitions of spirits

not confirmed

Dry or restricted areas

Several outer islands (administered by local Island Councils under the Local Government Act and Liquor Ordinance) have enacted island-wide bans or severe restrictions on the importation, sale, and commercial distribution of intoxicating liquor to curb social disruption. Commercial availability of spirits is concentrated predominantly in South Tarawa and Kiritimati Island.

Recent changes

Continued enforcement of PACER Plus trade facilitation and digitized trade procedures through the Kiribati Trade and Investment Portal.
Strengthened customs physical inspections and strict enforcement of the Excise Tax Act 2013 compliance, including mandatory excise markings on alcohol and tobacco products entering South Tarawa and Kiritimati.

Opportunities for exporters

Commercial demand for distilled spirits is concentrated in South Tarawa and the tourism/fishing lodge sector on Kiritimati Island. Exporters must partner with established local import-wholesalers capable of managing sea-freight logistics, 12.5% VAT, excise taxation, and local licensing compliance.

Regulators

Sources

Selling into Kiribati or buying from it?

Post a requirement