The following goods may be imported into Kiribati without incurring customs duty:

• 200 cigarettes or 225g tobacco or cigars.
• 1l of spirits and 1l of wine (only if aged 21 years and older).
• A reasonable amount of perfume for personal use (subject to declaration).
• One pair of binoculars, one camera and six rolls of film, one cine camera and 200m of film, one radio, one broadcast receiver, one tape recorder, one typewriter (subject to declaration).
• Reasonable quantity of sports equipment for personal use (subject to declaration).