{"id":245,"date":"2026-01-19T11:31:25","date_gmt":"2026-01-19T01:31:25","guid":{"rendered":"https:\/\/dev.customs.gov.pg\/?page_id=245"},"modified":"2026-01-19T11:40:53","modified_gmt":"2026-01-19T01:40:53","slug":"temporary-imports","status":"publish","type":"page","link":"https:\/\/dev.customs.gov.pg\/index.php\/import-procedures\/temporary-imports\/","title":{"rendered":"Temporary Imports"},"content":{"rendered":"\n

Facilitation of Temporary Import<\/h3>\n\n\n\n

The facilitation of Temporary Import into Papua New Guinea is processed in compliance with Section 107 of the Customs Act 1951 and Section 60 of the Customs Regulations. Temporary Imports are to remain in the country for a specific time and must be re-exported within twelve (12) months or a lesser period as required by the Regulations.<\/p>\n\n\n\n

Temporary Import is subject to Undertaking (Corporate and Personal) and Security provided by the importer to safeguard state revenue. Security in the form of a bank guarantee is only applicable to non-compliant and high-risk importers and companies. Appropriate undertaking and security shall be approved to the Chief Commissioner of Customs as required under Section 107(3)(a) of the Customs Act and Section 60(1)(d)(ii) of the Customs Regulations.<\/p>\n\n\n\n

The assessment and clearance for Temporary Imports are facilitated by the Customs Regional Operations Offices (Southern, Northern, Islands) and Land Border Operations.<\/p>\n\n\n\n

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Processing of Temporary Imports<\/h3>\n\n\n\n
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  1. The Importer must submit an application for Temporary Import of Goods 30 days prior to arrival of the goods.<\/li>\n\n\n\n
  2. The application must clearly state the name of importer, the details of the goods, intended purpose, duration of the temporary import and date of re-exportation.<\/li>\n\n\n\n
  3. Upon approval of the request, a customs temporary import declaration (IM5) must be submitted by a licensed Customs Broker with relevant commercial documents attached (Bill of lading\/ Airway Bill, commercial invoice, packing list, etc.).<\/li>\n\n\n\n
  4. Goods which are not qualified under the conditions of Temporary Import are subject to normal payment of Customs duties and taxes.<\/li>\n\n\n\n
  5. Goods imported under temporary import procedure shall be re-exported within 12 months as required under Section 107 of Custom Act 1951 or within 3 months as required under Section 60 of the Customs Regulation commencing from the date of importation.<\/li>\n\n\n\n
  6. Notification for extension of security shall be given in writing 30 days prior to expiry of the security.<\/li>\n\n\n\n
  7. A completed Customs re-export declaration (EX3) for the temporarily imported goods must be submitted to Customs by a Customs Broker prior to export.<\/li>\n\n\n\n
  8. The goods imported on a temporary basis must be fully inspected by Customs officers prior to re-exportation to determine that those are the actual goods coming in and going out.<\/li>\n\n\n\n
  9. An inspection report must be provided with the EX3 entry prior to departure or export of the goods.<\/li>\n<\/ol>\n\n\n\n
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    Non-Compliance with the Conditions of Temporary Import<\/h3>\n\n\n\n

    If the conditions of the temporary importation are not complied with, the importer is obliged to pay an amount equal to the duty and taxes that would have been payable at the time of import, that amount will be recovered as a debt owed to the state as provided under Section 107 (4) of the Customs Act 1951.<\/p>\n\n\n\n

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    Requirements for Temporary Imports<\/h3>\n\n\n\n

    For goods eligible for temporary import under Section 107 of Customs Act, you require:<\/p>\n\n\n\n