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Tonga Customs Contacts

Website: www.revenue.gov.to

Email: cst@revenue.gov.to 

Address: Queens Salote Ex-Students Center, Railway Rd, PO Box 7, Nuku’alofa

Telephone: +676 23 444

Fax: +676 26 638

 

Tonga is a Polynesian country and archipelago comprising 169 islands. The country is surrounded by Fiji, Wallis, Futuna (France), Samoa, Niue, Kermadec, New Caledonia (France) and Vanuatu. Tonga is a member of the African, Caribbean, and Pacific Group of States (ACP), International Trade Union Confederation (ITUC), World Customs Organization (WCO), World Trade Organization and other international organizations.

 

Customs Tariffs

Tonga has bound its entire customs tariff with relatively minor differences in the average bound rates on agricultural and non-agricultural products (WTO definition), as the tariff lines are bound at ad valorem rates of either 15% or 20%. Tonga does not participate in the plurilateral Information Technology Agreement, the Agreement on Trade in Civil Aircraft, or any of the sectoral initiatives. 

 

Import prohibitions, restrictions, and licensing

Most items can be imported into Tonga without any restriction (other than import duty, taxes, and charges). However, Tonga prohibits certain imports, and the importation of some items is restricted and requires a special licence. Tonga applies non-automatic licensing to firearms, explosives, and noxious gases.  

 

Export procedures and requirements

Exporters are required to hold a valid business licence. A foreign investor must obtain a foreign investment certificate before the business licence can be issued. Domestic and foreign investors are generally treated alike as exporters. The only activity reserved for Tongan investors is the exportation of green and mature coconuts.

All commercial exports of goods from Tonga must be declared to Tonga Customs before loading. Certificates of origin are required for exports of squash to Japan.

The Tonga's Customs Tariff has one column reserved for duty on exports. However, all exported goods are currently zero-rated. Excise tax is not levied on exported goods. For businesses registered for Consumption Tax, the tax is not levied on exports of goods or services. Exported goods are subject to an inspection fee of T$20 and a processing fee of T$2 per customs declaration form. 

 

Documents to export and import

Export documents:

  • Bill of lading
  • Commercial invoice
  • Export declaration
  • Export license
  • Packing list

Import documents:

  • Bill of lading
  • Cargo Release order
  • Commercial invoice
  • Import declaration
  • Packing list

 

Sources:

https://www.wto.org/english/tratop_e/tpr_e/s291_e.pdf 

http://www.doingbusiness.org/data/exploreeconomies/tonga/trading-across-borders/ 

 

 

 

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