{"id":240,"date":"2026-01-19T11:31:05","date_gmt":"2026-01-19T01:31:05","guid":{"rendered":"https:\/\/dev.customs.gov.pg\/?page_id=240"},"modified":"2026-02-02T12:05:38","modified_gmt":"2026-02-02T02:05:38","slug":"import-procedures","status":"publish","type":"page","link":"https:\/\/dev.customs.gov.pg\/index.php\/import-procedures\/","title":{"rendered":"Import Procedures"},"content":{"rendered":"\n<div class=\"wp-block-group alignwide is-vertical is-content-justification-stretch is-layout-flex wp-container-core-group-is-layout-353c4f5a wp-block-group-is-layout-flex\">\n<p>This guide explains the essential steps and legal requirements for importing goods into Papua New Guinea. It is based on the official procedures and legislations, including the\u00a0<em><a href=\"https:\/\/dev.customs.gov.pg\/wp-content\/uploads\/2025\/09\/Customs-Act-1952-Current-to-January-2021-9th.pdf\">Customs Act 1951<\/a><\/em>, to help you understand your responsibilities.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The Core Legal Requirement for All Imports<\/h2>\n\n\n\n<p>By law,&nbsp;<strong>you (the owner) are responsible<\/strong>&nbsp;for correctly declaring all goods imported into Papua New Guinea (by sea, air, or land) to Customs. This is done through a formal&nbsp;<strong>import entry (Customs Form 15)<\/strong>, usually prepared and submitted by a licensed Customs Broker you hire.<\/p>\n\n\n\n<p>A false or incorrect declaration is a serious offence and can lead to goods being seized and legal prosecution.<\/p>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-accent-5-color has-alpha-channel-opacity has-accent-5-background-color has-background is-style-dots\"\/>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group alignwide is-vertical is-content-justification-stretch is-layout-flex wp-container-core-group-is-layout-353c4f5a wp-block-group-is-layout-flex\">\n<h2 class=\"wp-block-heading\">Step-by-Step Import Clearance Procedure<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Step 1: Prepare and Lodge the Import Declaration<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Who Does It?<\/strong> A\u00a0<strong><a href=\"https:\/\/dev.customs.gov.pg\/index.php\/brokers\/\">licensed Customs Broker<\/a><\/strong>\u00a0you authorize using\u00a0<strong><a href=\"https:\/\/dev.customs.gov.pg\/wp-content\/uploads\/2025\/09\/Application-to-Register-as-a-Importer-or-Exporter-or-Agent-Form-G26.pdf\">Customs Form G26<\/a><\/strong>.<\/li>\n\n\n\n<li><strong>How It&#8217;s Done?<\/strong> The broker lodges the declaration electronically through the\u00a0<strong><a href=\"https:\/\/asycuda.org\/en\/\">ASYCUDA World (AW) System<\/a><\/strong>.<\/li>\n\n\n\n<li><strong>Timing<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Up to\u00a0<strong>5 working days before<\/strong>\u00a0the goods arrive, or<\/li>\n\n\n\n<li>No later than\u00a0<strong>5 working days after<\/strong>\u00a0the ship\/plane reports its arrival.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong>Important Exceptions<\/strong>: A full import entry is&nbsp;<strong>not required<\/strong>&nbsp;for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Personal\/household effects of passengers or crew.<\/li>\n\n\n\n<li>Single shipments with a\u00a0<strong>dutiable value not exceeding PGK 5,000<\/strong>\u00a0(these must still be reported in a simplified form).<\/li>\n\n\n\n<li>Goods with a\u00a0<strong>dutiable value not exceeding PGK 250<\/strong>\u00a0are duty-free.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Step 2: Submit Required Supporting Documents<\/h3>\n\n\n\n<p>Your Customs Broker will need to provide these documents (often uploaded to the AW system) for Customs to verify your declaration:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Commercial Invoice<\/strong>\u00a0(showing true value and description)<\/li>\n\n\n\n<li><strong>Bill of Lading<\/strong>\u00a0(for sea) or\u00a0<strong>Air Waybill<\/strong>\u00a0(for air)<\/li>\n\n\n\n<li><strong>Packing List<\/strong><\/li>\n\n\n\n<li><strong>Purchase Order<\/strong><\/li>\n\n\n\n<li><strong>Bank Transfer Documents<\/strong><\/li>\n\n\n\n<li><strong>Customs Valuation Declaration<\/strong><\/li>\n\n\n\n<li><strong>Certificate of Origin<\/strong>\u00a0(if applicable for preferential tariffs)<\/li>\n\n\n\n<li><strong>Import Permits\/Licenses<\/strong>\u00a0(for restricted or prohibited goods)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Step 3: Customs Verification and Assessment<\/h3>\n\n\n\n<p>Customs officers will check your declaration and documents to ensure:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Goods are\u00a0<strong>correctly classified<\/strong>\u00a0using the latest\u00a0<a href=\"https:\/\/dev.customs.gov.pg\/wp-content\/uploads\/2025\/09\/Customs-Tariff-Act-1990-Update-2022.pdf\"><em>Customs Tariff Act<\/em>.<\/a><\/li>\n\n\n\n<li>The declared\u00a0<strong>value is accurate and legitimate<\/strong>.<\/li>\n\n\n\n<li>The correct\u00a0<strong>duty rate is applied<\/strong>.<\/li>\n\n\n\n<li>No\u00a0<strong>restricted or prohibited goods<\/strong>\u00a0are being imported without a permit.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Step 4: Inspection of Goods<\/h3>\n\n\n\n<p>Customs has the authority to&nbsp;<strong>inspect any shipment<\/strong>&nbsp;at any time before release, based on risk assessment or intelligence. Your broker will coordinate this if required.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Step 5: Pay Duties and Taxes<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Assessment<\/strong>: You will receive a\u00a0<strong>Notice of Assessment<\/strong>\u00a0detailing the payable Customs Duty, Excise (if applicable), and Goods and Services Tax (GST).<\/li>\n\n\n\n<li><strong>Duty Rate<\/strong>: The rate applied is the one\u00a0<strong>in force on the day the import entry is lodged<\/strong>.<\/li>\n\n\n\n<li><strong>Payment Deadline<\/strong>: Duties are due and payable within\u00a0<strong>5 clear working days<\/strong>\u00a0from the date on the Notice of Assessment.<\/li>\n\n\n\n<li><strong>Payment Methods<\/strong>:\u00a0<strong>Electronic payments or EFTPOS only. Cash is not accepted.<\/strong><\/li>\n\n\n\n<li><strong>Consequences of Late Payment<\/strong>: If payment is late, you must pay:\n<ul class=\"wp-block-list\">\n<li class=\"has-text-color has-link-color wp-elements-1a8b8ff78f27a46ce3fa4ade6a2079c9\" style=\"color:#ff0000\">The original duty owed.<\/li>\n\n\n\n<li class=\"has-text-color has-link-color wp-elements-b07f7f1cdbd7e83e4c3e332d3954bb55\" style=\"color:#ff0000\"><strong>Interest<\/strong>\u00a0at 8% for each 5-day period (or part thereof) the duty remains unpaid.<\/li>\n\n\n\n<li class=\"has-text-color has-link-color wp-elements-e8efe1ba332e2f753b423146f1928bdc\" style=\"color:#ff0000\">An\u00a0<strong>administrative penalty fee<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-accent-5-color has-alpha-channel-opacity has-accent-5-background-color has-background is-style-dots\"\/>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group alignwide is-vertical is-content-justification-stretch is-layout-flex wp-container-core-group-is-layout-353c4f5a wp-block-group-is-layout-flex\">\n<h2 class=\"wp-block-heading\">Penalties for Non-Compliance: What You Must Avoid<\/h2>\n\n\n\n<p>PNG Customs enforces strict penalties for breaches of the law.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-accent-5-color has-text-color has-link-color has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Breach Type<\/th><th class=\"has-text-align-left\" data-align=\"left\">Possible Consequences<\/th><\/tr><\/thead><tbody><tr><td><strong>Incorrect Declaration<\/strong>&nbsp;(Wrong value, classification, etc.)<\/td><td><strong>Administrative Penalty<\/strong>&nbsp;of 50% to 200% of the&nbsp;<strong>additional duties and taxes<\/strong>&nbsp;owed. Future imports may be targeted for stricter checks.<\/td><\/tr><tr><td><strong>Importing Prohibited\/Restricted Goods<\/strong>&nbsp;without a permit or making a false declaration.<\/td><td><strong>Goods (and possibly the vehicle\/ship) can be seized<\/strong>. You may face&nbsp;<strong>prosecution<\/strong>.<\/td><\/tr><tr><td><strong>Failure to Pay Penalties on Time<\/strong><\/td><td>Additional&nbsp;<strong>interest charges<\/strong>&nbsp;and potential referral for&nbsp;<strong>prosecution<\/strong>.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-accent-background-color has-background\"><strong>Key Point on Seizures<\/strong>: If goods are seized, you have&nbsp;<strong>30 calendar days<\/strong>&nbsp;to either pay a security bond to claim them or start court proceedings. After 30 days, Customs can sell the goods at auction.<\/p>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-accent-5-color has-alpha-channel-opacity has-accent-5-background-color has-background is-style-dots\"\/>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group alignwide is-vertical is-content-justification-stretch is-layout-flex wp-container-core-group-is-layout-353c4f5a wp-block-group-is-layout-flex\">\n<h2 class=\"wp-block-heading\">Other Critical Legal Responsibilities for Importers<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. Record Keeping<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>You must keep all import-related records<\/strong>\u00a0(invoices, contracts, payment proofs, emails, etc.) for\u00a0<strong>5 years<\/strong>\u00a0from the date of import.<\/li>\n\n\n\n<li>These records can be requested during a\u00a0<strong>Customs Audit<\/strong>.<\/li>\n\n\n\n<li><strong>Failure to keep these records is an offence<\/strong>\u00a0and can lead to severe penalties, including imprisonment.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. Restricted and Prohibited Goods<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You\u00a0<strong>must check<\/strong>\u00a0if your goods require an import permit or license. Importing them without one is illegal.<\/li>\n\n\n\n<li>Prohibited goods generally include items that are a menace to the community (e.g., illegal firearms, illicit drugs, pornography, counterfeit goods).<\/li>\n\n\n\n<li>Refer to the official\u00a0<strong><a href=\"https:\/\/dev.customs.gov.pg\/wp-content\/uploads\/2025\/09\/Customs-Prohibited-Imports-Regulation-1973.pdf\">Customs (Prohibited Imports) Regulations 1973<\/a><\/strong>\u00a0for the complete list.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-accent-5-color has-alpha-channel-opacity has-accent-5-background-color has-background is-style-dots\"\/>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group alignwide is-vertical is-layout-flex wp-container-core-group-is-layout-fe9cc265 wp-block-group-is-layout-flex\">\n<h3 class=\"wp-block-heading\">Need more information?<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Official Legislation<\/strong>:\u00a0<a href=\"https:\/\/dev.customs.gov.pg\/wp-content\/uploads\/2025\/09\/Customs-Prohibited-Imports-Regulation-1973.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Customs (Prohibited Imports) Regulations 1973<\/a><\/li>\n\n\n\n<li><strong>Information Sheet<\/strong>:\u00a0<a href=\"https:\/\/dev.customs.gov.pg\/wp-content\/uploads\/2025\/12\/prohibited_imports.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Prohibited Imports<\/a><\/li>\n\n\n\n<li><strong>General Enquiries<\/strong>: <strong><a href=\"tel:3127500\">312 7500<\/a><\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"has-accent-background-color has-background\">By following these procedures and meeting your legal obligations, you ensure a smoother customs clearance process and avoid significant financial penalties and legal issues. When in doubt, always consult a\u00a0<strong><a href=\"https:\/\/dev.customs.gov.pg\/index.php\/brokers\/our-licensed-customs-brokers-agents\/\">licensed Customs Broker<\/a><\/strong>\u00a0or contact the PNG Customs Service directly.<\/p>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-accent-5-color has-alpha-channel-opacity has-accent-5-background-color has-background is-style-dots\"\/>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>This guide explains the essential steps and legal requirements for importing goods into Papua New Guinea. It is based on the official procedures and legislations, including the\u00a0Customs Act 1951, to help you understand your responsibilities. The Core Legal Requirement for All Imports By law,&nbsp;you (the owner) are responsible&nbsp;for correctly declaring all goods imported into Papua [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":625,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-240","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Import Procedures - 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\/import-procedures\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Import Procedures - PNG Customs Service\" \/>\n<meta property=\"og:description\" content=\"This guide explains the essential steps and legal requirements for importing goods into Papua New Guinea. 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