Papua New Guinea
Papua New Guinea Customs Contacts
Website: http://www.customs.gov.pg/
Address: P.O. Box 923, Port Moresby NCD
Telephone: (675) 322 6827
Papua New Guinea is an Oceanian country that occupies the eastern half of the island of New Guinea and its offshore islands in Melanesia, a region of the southwestern Pacific Ocean north of Australia. Its capital, located along its southeastern coast, is Port Moresby. The western half of New Guinea forms the Indonesian provinces of Papua and West Papua. The country is a member of the African, Caribbean, and Pacific Group of States, Asia-Pacific Economic Cooperation, Association of Southeast Asian Nations (observer), Group of 77, International Monetary Fund, World Trade Organization and other international organizations.
Import Clearance Procedures
The owner of the goods and anyone who causes the goods to be imported must retain all relevant records in relation to those goods for a period of 5 years from the date of import. If the owner or other person is selected for an audit these records will be examined to ensure compliance with the Customs Act. Failure to retain these records carries severe penalties including a term of imprisonment.
1.1 Lodging an import declaration:
The first stage of the import clearance procedure is to lodge an entry (Customs Form 15) through the DTI system. The entry can only be lodged by a licensed customs agent authorised in writing by the owner of the goods to act on his/her behalf. The customs agent will deal with all the requirements needed to clear the goods through Customs and Quarantine formalities.
1.2 Documents to Be Submitted:
The second stage is for the customs agent to print a hard copy of the entry and produce it to Customs at a designated Customs office with the following documents. (This process is only interim while awaiting all Agents to go on line. At a future date only nominated entries will require printing and producing with supporting documents)
- Invoice showing the correct value, quantity, description, etc.
- Bill of Lading or Air Waybill;
- Packing List;
- Customs Valuation Declaration;
- Certificate of origin and value (if applicable);
- Import Permits/ Licences/ Applications, etc (if prohibited/restricted);
- Any other documents as may be required by Customs.
1.3 Check the Declaration and Supporting Documents:
The third stage is the checking and verification of the declaration and the attached documents submitted to ensure the goods have been correctly classified using the Customs tariff, the correct value of the goods has been calculated and declared and the correct rate of duty has been applied. (At a future date this check will only be required on nominated entries, all other will be electronically cleared)
1.4 Payment of Duties and Taxes:
The fourth stage is payment of applicable duties and taxes as detailed on the notice of assessment. There are currently two means for payment of import duties and taxes; these are by cash or by approved company or Bank cheques, payable at a Customs office. (At a future date Electronic funds transfer will be a third payment option)
Once payment has been made to Customs the owner of the goods may only take possession of the imported goods once all transport, wharfage and other fees have been paid. Goods remain under the control of Customs until they are lawfully removed from a Customs Controlled Area.
1.5 Inspect and Release Cargo:
At any time up to the release of cargo from a Customs Controlled Area, Customs has the right to examine the imported goods to determine the nature, origin, condition, quantity and value of the goods declared to Customs. Customs may also examine consignments where intelligence and risk assessment indicates they may contain prohibited or restricted imports.
Export Clearance Procedures
1.1 Lodging an Export Declaration:
The first stage of the export clearance procedure is to lodge an entry (Customs Form 15) through the EDI system. The entry can only be lodged by a licensed customs agent authorized in writing by the owner of the goods to act on his/her behalf. The customs agent will deal with all the requirements needed to clear the goods through Customs, Quarantine and any other Government agency that has a regulatory role in relation to exports.
1.2 Prepare Supporting Documents:
- Export Invoice;
- Packing List;
- Bill of lading/Airway Bill;
- Certificate of origin and value (if applicable);
- Export License/ Permits (if applicable);
- Other relevant documents (if applicable).
1.3 Assessment Notice:
The third stage is for the customs agent to print a hard copy of the entry and produce it to Customs at a designated Customs office with the supporting documents. (This process is only interim while awaiting all Agents to go on line. At a future date only nominated entries will require printing and producing with supporting documents)
1.4 Check the Declaration and Supporting Documents:
The fourth stage is the checking and verification of the declaration and the attached documents submitted to ensure the goods have been correctly classified using the Customs tariff, the correct value of the goods has been calculated and declared and the correct rate of duty (if applicable) has been applied. (At a future date this check will only be required on nominated entries, all other will be electronically cleared)
1.5 Payment of Export Duties, Taxes (if any) and Official Receipt:
The fifth stage is payment of applicable duties and taxes as detailed on the notice of assessment. There are currently two means for payment of export duties and taxes; these are by cash or by approved company or Bank cheques, payable at a Customs office. (At a future date Electronic funds transfer will be a third payment option)
1.6 Inspection and Delivery of Cargo:
Once the goods have been delivered to a Customs Controlled Area and at any time up to the clearance of the vessel from Papua New Guinean waters, Customs has the right to examine the goods being exported to determine the nature, origin, condition, quantity and value of the goods declared to Customs. Customs may also examine consignments where intelligence and risk assessment indicates they may contain prohibited or restricted exports.
The owner of the goods and anyone who causes the goods to be exported must retain all relevant records in relation to those goods for a period of 5 years from the date of export. If the owner or other person is selected for an audit these records will be examined to ensure compliance with the Customs Act. Failure to retain these records carries severe penalties including a term of imprisonment.
Sources:
http://www.customs.gov.pg/05_commercial_trade_and_compliance/6_tariff_and_valuation/1_tariff.php
http://www.customs.gov.pg/03_travellers/6_prohibited_imports_and_exports.php
