{"id":196,"date":"2026-01-19T11:31:25","date_gmt":"2026-01-19T01:31:25","guid":{"rendered":"https:\/\/dev.customs.gov.pg\/?page_id=196"},"modified":"2026-01-25T23:10:47","modified_gmt":"2026-01-25T13:10:47","slug":"travelers-concessions","status":"publish","type":"page","link":"https:\/\/dev.customs.gov.pg\/index.php\/travelers-concessions\/","title":{"rendered":"Travelers Concessions"},"content":{"rendered":"\n
\n

Duty-Free Concessions & Allowances<\/h2>\n\n\n\n

Personal Duty-Free Concession (Monetary)<\/h4>\n\n\n\n
\n
\n

Each traveler receives a monetary allowance for new goods. This does not apply to alcohol or tobacco.<\/strong><\/p>\n\n\n\n

Traveler Type<\/th>Duty-Free Concession<\/th><\/tr><\/thead>
Adult (18 years and over)<\/strong><\/td>Kina 1,000<\/strong><\/td><\/tr>
Child (under 18 years)<\/strong><\/td>Kina 500<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n\n\n\n
\n

Key Rule:<\/strong> Family concessions can be pooled against the total value of the family’s new goods, but a single expensive item cannot be split across multiple allowances.<\/p>\n<\/div>\n<\/div>\n\n\n\n

Specific Item Allowances<\/h4>\n\n\n\n
\n
\n

Separate from the monetary concession, you may bring limited quantities of the following without paying duty<\/strong>:<\/p>\n<\/div>\n\n\n\n

\n
    \n
  • Alcohol<\/strong>: 2.25 litres<\/li>\n\n\n\n
  • Tobacco<\/strong>: 200 cigarettes or 250 grams of tobacco or 50 cigars<\/li>\n\n\n\n
  • Perfume<\/strong>: Up to 1 litre<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n

    Duty-Free Personal Effects<\/h4>\n\n\n\n

    Used personal items<\/strong> you’ve owned and used for some time (e.g., clothing, a personal camera, laptop, or jewelry) are generally not subject to duty or tax<\/strong>, provided they are for your personal use and not for sale.<\/p>\n<\/div>\n\n\n\n

    \n\n\n\n
    <\/div>\n\n\n\n
    \n

    Calculating Duty & Tax<\/h2>\n\n\n\n

    A Step-by-Step Example<\/h4>\n\n\n\n

    The official example illustrates how a family’s concessions reduce the taxable value of a new item.<\/p>\n\n\n\n

    Scenario:<\/strong> A family (2 adults, 1 child) imports a new personal computer valued at K5,000<\/strong>. They also have used clothing and camera (duty-free), and alcohol\/tobacco within limits (duty-free).<\/p>\n\n\n\n

    Calculation Step<\/th>Formula<\/th>Example Amount (Kina)<\/th><\/tr><\/thead>
    Total Family Concession<\/strong><\/td>K1,000 + K1,000 + K500<\/td>2,500<\/strong><\/td><\/tr>
    Customs Value (CV)<\/strong><\/td>Item Value – Concession<\/td>5,000 – 2,500 = 2,500<\/strong><\/td><\/tr>
    Customs Duty (CD)<\/strong><\/td>CV x Duty Rate (e.g., 0% for computers)<\/td>2,500 x 0% = 0<\/strong><\/td><\/tr>
    Goods & Services Tax (GST)<\/strong><\/td>(CV + CD) x 10%<\/td>(2,500 + 0) x 10% = 250<\/strong><\/td><\/tr>
    Total Payable to Customs<\/strong><\/td>CD + GST<\/td>0 + 250 = 250<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    Quick Formulas<\/h4>\n\n\n\n
      \n
    1. Customs Value (CV) = Item Value – Passenger Concession<\/li>\n\n\n\n
    2. GST = (CV + Customs Duty) x 10%<\/li>\n\n\n\n
    3. Total Payable = Customs Duty + GST<\/li>\n<\/ol>\n\n\n\n
      \n\n\n\n
      <\/div>\n<\/div>\n\n\n\n
      \n

      Rules for Specific Traveler Types<\/h2>\n\n\n\n

      Crew Concessions<\/h4>\n\n\n\n

      Members of aircraft or ship crew on duty are typically entitled to concessions on goods for personal use only<\/strong>, often aligned with the standard traveler allowances. These must be declared upon arrival. Crew may be subject to different clearance procedures.<\/p>\n\n\n\n

      Commercial Goods<\/h4>\n\n\n\n
      \n
      \n

      Goods imported for sale, business use, or commercial purposes are NEVER eligible<\/strong> for traveler concessions. They must be:<\/p>\n<\/div>\n\n\n\n

      \n
        \n
      • Declared separately as a commercial import.<\/li>\n\n\n\n
      • Supported by a full commercial invoice.<\/li>\n\n\n\n
      • Cleared by a licensed customs broker.<\/li>\n\n\n\n
      • Subject to full applicable duties, taxes, and import regulations (which differ from traveler rates).<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n
        \n\n\n\n
        <\/div>\n\n\n\n
        \n

        Compliance, Payment & Penalties<\/h2>\n\n\n\n

        What Happens If I Cannot Pay the Duty?<\/h4>\n\n\n\n
        \n
        \n

        If you cannot pay the assessed duty and tax on the spot, Customs officials may take one of the following actions:<\/p>\n<\/div>\n\n\n\n

        \n
          \n
        • Temporary Storage<\/strong>: Place the goods in a secure Customs warehouse at your expense until payment is made.<\/li>\n\n\n\n
        • Abandonment<\/strong>: You may choose to abandon the goods to the state.<\/li>\n\n\n\n
        • Security<\/strong>: In some cases, you may be allowed to leave with the goods after providing a suitable guarantee for future payment.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n

          Important:<\/strong> You will not<\/strong> be permitted to enter Papua New Guinea with the uncleared, unpaid goods.<\/p>\n\n\n\n

          Administrative Penalties<\/h4>\n\n\n\n
          \n
          \n

          Failure to comply can result in severe penalties under the Customs Act<\/em>:<\/p>\n<\/div>\n\n\n\n

          \n
            \n
          • Seizure of Goods<\/strong>: Undeclared goods or goods falsely declared may be seized.<\/li>\n\n\n\n
          • Monetary Fines<\/strong>: Significant fines can be imposed on the spot or through subsequent legal action.<\/li>\n\n\n\n
          • Prosecution<\/strong>: Knowingly making a false or misleading declaration (written or oral) is a prosecutable offence under Section 136 of the Customs Act<\/strong>.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n
            \n\n\n\n
            <\/div>\n\n\n\n
            \n

            Your Responsibilities as a Traveler<\/h2>\n\n\n\n
              \n
            1. Declare Truthfully<\/strong>: You must accurately declare all<\/strong> goods in your possession on your Incoming Passenger Card<\/strong>.<\/li>\n\n\n\n
            2. Present for Inspection<\/strong>: Present your declaration and goods to a Customs Officer when requested.<\/li>\n\n\n\n
            3. Know the Limits<\/strong>: Be aware of concession limits and understand that exceeding them incurs costs.<\/li>\n\n\n\n
            4. Ask if Unsure<\/strong>: If you are uncertain about an item, always ask a Customs Officer for advice before proceeding.<\/li>\n<\/ol>\n<\/div>\n\n\n\n
              \n
              Disclaimer:<\/strong> This guide is for informational purposes. Concession rates, duty tariffs, and procedures are subject to change under the Customs Tariff Act 1990<\/em> and the Customs Act<\/em>. For authoritative advice, always consult the Papua New Guinea Customs Service<\/strong> directly.<\/pre>\n<\/div>\n\n\n\n
              \n\n\n\n
              <\/div>\n","protected":false},"excerpt":{"rendered":"
              Duty-Free Concessions & Allowances Personal Duty-Free Concession (Monetary) Each traveler receives a monetary allowance for new goods. This does not apply to alcohol or tobacco. Traveler Type Duty-Free Concession Adult (18 years and over) Kina 1,000 Child (under 18 years) Kina 500 Key Rule: Family concessions can be pooled against the total value of the […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-196","page","type-page","status-publish","hentry"],"yoast_head":"\nTravelers Concessions - PNG Customs Service<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.customs.gov.pg\/index.php\/travelers-concessions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Travelers Concessions - PNG Customs Service\" \/>\n<meta property=\"og:description\" content=\"Duty-Free Concessions & Allowances Personal Duty-Free Concession (Monetary) Each traveler receives a monetary allowance for new goods. This does not apply to alcohol or tobacco. Traveler Type Duty-Free Concession Adult (18 years and over) Kina 1,000 Child (under 18 years) Kina 500 Key Rule: Family concessions can be pooled against the total value of the […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.customs.gov.pg\/index.php\/travelers-concessions\/\" \/>\n<meta property=\"og:site_name\" content=\"PNG Customs Service\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-25T13:10:47+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/dev.customs.gov.pg\/index.php\/travelers-concessions\/\",\"url\":\"https:\/\/dev.customs.gov.pg\/index.php\/travelers-concessions\/\",\"name\":\"Travelers Concessions - PNG Customs Service\",\"isPartOf\":{\"@id\":\"https:\/\/dev.customs.gov.pg\/#website\"},\"datePublished\":\"2026-01-19T01:31:25+00:00\",\"dateModified\":\"2026-01-25T13:10:47+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/dev.customs.gov.pg\/index.php\/travelers-concessions\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/dev.customs.gov.pg\/index.php\/travelers-concessions\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/dev.customs.gov.pg\/index.php\/travelers-concessions\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/dev.customs.gov.pg\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Travelers Concessions\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/dev.customs.gov.pg\/#website\",\"url\":\"https:\/\/dev.customs.gov.pg\/\",\"name\":\"PNG Customs Service\",\"description\":\"Protecting Our Border, Securing Our Future\",\"publisher\":{\"@id\":\"https:\/\/dev.customs.gov.pg\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/dev.customs.gov.pg\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/dev.customs.gov.pg\/#organization\",\"name\":\"PNG Customs Service\",\"url\":\"https:\/\/dev.customs.gov.pg\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/dev.customs.gov.pg\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/dev.customs.gov.pg\/wp-content\/uploads\/2025\/09\/cropped-OutlookEmoji-1652658680-smaller.png\",\"contentUrl\":\"https:\/\/dev.customs.gov.pg\/wp-content\/uploads\/2025\/09\/cropped-OutlookEmoji-1652658680-smaller.png\",\"width\":512,\"height\":512,\"caption\":\"PNG Customs Service\"},\"image\":{\"@id\":\"https:\/\/dev.customs.gov.pg\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Travelers Concessions - PNG Customs Service","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dev.customs.gov.pg\/index.php\/travelers-concessions\/","og_locale":"en_US","og_type":"article","og_title":"Travelers Concessions - PNG Customs Service","og_description":"Duty-Free Concessions & Allowances Personal Duty-Free Concession (Monetary) Each traveler receives a monetary allowance for new goods. This does not apply to alcohol or tobacco. Traveler Type Duty-Free Concession Adult (18 years and over) Kina 1,000 Child (under 18 years) Kina 500 Key Rule: Family concessions can be pooled against the total value of the […]","og_url":"https:\/\/dev.customs.gov.pg\/index.php\/travelers-concessions\/","og_site_name":"PNG Customs Service","article_modified_time":"2026-01-25T13:10:47+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/dev.customs.gov.pg\/index.php\/travelers-concessions\/","url":"https:\/\/dev.customs.gov.pg\/index.php\/travelers-concessions\/","name":"Travelers Concessions - PNG Customs Service","isPartOf":{"@id":"https:\/\/dev.customs.gov.pg\/#website"},"datePublished":"2026-01-19T01:31:25+00:00","dateModified":"2026-01-25T13:10:47+00:00","breadcrumb":{"@id":"https:\/\/dev.customs.gov.pg\/index.php\/travelers-concessions\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dev.customs.gov.pg\/index.php\/travelers-concessions\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/dev.customs.gov.pg\/index.php\/travelers-concessions\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/dev.customs.gov.pg\/"},{"@type":"ListItem","position":2,"name":"Travelers Concessions"}]},{"@type":"WebSite","@id":"https:\/\/dev.customs.gov.pg\/#website","url":"https:\/\/dev.customs.gov.pg\/","name":"PNG Customs Service","description":"Protecting Our Border, Securing Our Future","publisher":{"@id":"https:\/\/dev.customs.gov.pg\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dev.customs.gov.pg\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/dev.customs.gov.pg\/#organization","name":"PNG Customs Service","url":"https:\/\/dev.customs.gov.pg\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/dev.customs.gov.pg\/#\/schema\/logo\/image\/","url":"https:\/\/dev.customs.gov.pg\/wp-content\/uploads\/2025\/09\/cropped-OutlookEmoji-1652658680-smaller.png","contentUrl":"https:\/\/dev.customs.gov.pg\/wp-content\/uploads\/2025\/09\/cropped-OutlookEmoji-1652658680-smaller.png","width":512,"height":512,"caption":"PNG Customs Service"},"image":{"@id":"https:\/\/dev.customs.gov.pg\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/dev.customs.gov.pg\/index.php\/wp-json\/wp\/v2\/pages\/196","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev.customs.gov.pg\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/dev.customs.gov.pg\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/dev.customs.gov.pg\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dev.customs.gov.pg\/index.php\/wp-json\/wp\/v2\/comments?post=196"}],"version-history":[{"count":5,"href":"https:\/\/dev.customs.gov.pg\/index.php\/wp-json\/wp\/v2\/pages\/196\/revisions"}],"predecessor-version":[{"id":571,"href":"https:\/\/dev.customs.gov.pg\/index.php\/wp-json\/wp\/v2\/pages\/196\/revisions\/571"}],"wp:attachment":[{"href":"https:\/\/dev.customs.gov.pg\/index.php\/wp-json\/wp\/v2\/media?parent=196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}