{"id":268,"date":"2026-01-19T11:31:05","date_gmt":"2026-01-19T01:31:05","guid":{"rendered":"https:\/\/dev.customs.gov.pg\/?page_id=268"},"modified":"2026-01-26T15:50:29","modified_gmt":"2026-01-26T05:50:29","slug":"information-on-requests-for-exemption-of-duties-on-imported-goods","status":"publish","type":"page","link":"https:\/\/dev.customs.gov.pg\/index.php\/exemptions\/information-on-requests-for-exemption-of-duties-on-imported-goods\/","title":{"rendered":"Information on Requests for Exemption of Duties on Imported Goods"},"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<h2 class=\"wp-block-heading\">No Discretionary Power<\/h2>\n\n\n\n<p>The Papua New Guinea Customs Service (PNGCS) explicitly states it\u00a0<strong>does not have the discretion or power<\/strong>\u00a0to exempt imports from duties or taxes on its own authority.<\/p>\n\n\n\n<p>PNGCS acts as a facilitator and enforcer of exemptions that have been legally established by higher authorities.<\/p>\n\n\n\n<p class=\"has-accent-background-color has-background\"><em><strong>Mandatory Legal Basis<\/strong>: An exemption can only be granted if a\u00a0<strong>pre-existing legal instrument<\/strong>\u00a0authorizes it. Without such an instrument, applicable duties and taxes must be imposed.<\/em><\/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\">Legal Framework and Approval Authority<\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<h4 class=\"wp-block-heading\">Source of Exemption Authority<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p>Exemptions are not created by Customs but are&nbsp;<strong>facilitated by Customs<\/strong>&nbsp;after being established through the following government process:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>National Executive Council (NEC) Approval<\/strong>: The policy decision is made by the NEC.<\/li>\n\n\n\n<li><strong>Head of State Endorsement<\/strong>: Formally endorsed by the Head of State.<\/li>\n\n\n\n<li><strong>Creation of Legal Instrument<\/strong>: Codified into a legally binding instrument.<\/li>\n<\/ol>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<h4 class=\"wp-block-heading\">Types of Legal Instruments<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p>Exemptions are grounded in specific legal documents, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gazette Notices<\/strong>: Official government publications.<\/li>\n\n\n\n<li><strong>Project Agreements<\/strong>: Contracts for specific development projects.<\/li>\n\n\n\n<li><strong>Bilateral and Multilateral Trade Agreements<\/strong>: International treaties.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<h4 class=\"wp-block-heading\">Application Requirement<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p>All exemption requests&nbsp;<strong>must cite the specific relevant legal instrument<\/strong>&nbsp;under which the exemption is being sought. The application form must include this information.<\/p>\n<\/div>\n<\/div>\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\">Specific Requirements for Different Applicant Types<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Non-Profit and Public Service Institutions<\/h3>\n\n\n\n<p>Charities, churches, and health\/educational\/research institutions may qualify for exemptions&nbsp;<strong>only on a specific category of goods<\/strong>&nbsp;and must meet additional certification requirements:<\/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\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Institution Type<\/th><th class=\"has-text-align-left\" data-align=\"left\">Required Certification \/ Authority<\/th><\/tr><\/thead><tbody><tr><td><strong>All (Charities, Churches, etc.)<\/strong><\/td><td>Certified by relevant authorities (e.g., Internal Revenue Commission for tax status, Health Department for medical institutions).<\/td><\/tr><tr><td><strong>Educational Institutions<\/strong><\/td><td>Goods must be&nbsp;<strong>certified by the Curriculum Unit of the Department of Education<\/strong>.<\/td><\/tr><\/tbody><\/table><\/figure>\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\">Application Process and Documentation<\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<h4 class=\"wp-block-heading\">Submission Protocol<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<ul class=\"wp-block-list\">\n<li>Requests must be submitted to\u00a0<strong>Tariff Officers<\/strong>\u00a0in Regional Operations or the\u00a0<strong>Tariff &amp; Trade Section<\/strong>\u00a0at PNGCS headquarters. <a href=\"https:\/\/dev.customs.gov.pg\/index.php\/our-offices\/\" data-type=\"page\" data-id=\"296\">Also see Our Offices<\/a><\/li>\n\n\n\n<li>The official\u00a0<strong>Exemption Application Form<\/strong>\u00a0must be completed.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<h4 class=\"wp-block-heading\">Required Supporting Documentation<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p>In addition to the completed form and the cited legal instrument,&nbsp;<strong>all relevant commercial documents<\/strong>&nbsp;for the consignment must be attached:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Bill of Lading<\/strong>\u00a0or\u00a0<strong>Airway Bill<\/strong><\/li>\n\n\n\n<li><strong>Packing List<\/strong><\/li>\n\n\n\n<li><strong>Commercial Invoice(s)<\/strong><\/li>\n\n\n\n<li><strong>Copies of Relevant Certifications<\/strong>\u00a0(e.g., from IRC, Health Dept., Education Dept.)<\/li>\n<\/ol>\n\n\n\n<p class=\"has-accent-background-color has-background\"><em><strong>Important<\/strong>: Incomplete applications (missing legal instrument or commercial docs) will not be processed.<\/em><\/p>\n<\/div>\n<\/div>\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\">Processing Timelines and Service Commitment<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Applications should be lodged\u00a0<strong>at least 15 working days<\/strong>\u00a0before the consignment&#8217;s arrival.<\/li>\n\n\n\n<li>PNGCS will provide a reply or acknowledgement within\u00a0<strong>5 working days<\/strong>\u00a0of receiving a complete request, in line with its Client Service Charter.<\/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\">Key Takeaways for Importers<\/h2>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li class=\"has-accent-5-color has-text-color has-link-color wp-elements-c20b08cbba55b8a40678850530e3bc96\"><strong>No Arbitrary Exemptions<\/strong>: Do not expect PNGCS to grant exemptions based on appeal or circumstance alone. A legal basis is mandatory.<\/li>\n\n\n\n<li class=\"has-accent-5-color has-text-color has-link-color wp-elements-b8d6677f605c370b88d32c911d218093\"><strong>Plan Ahead<\/strong>: Begin the application process well before shipment arrival (15+ working days).<\/li>\n\n\n\n<li class=\"has-accent-5-color has-text-color has-link-color wp-elements-af9f36f4f0db0c240f711bee978b066c\"><strong>Complete Documentation<\/strong>: Ensure the application package is complete with the form, legal reference, and all commercial documents.<\/li>\n\n\n\n<li class=\"has-accent-5-color has-text-color has-link-color wp-elements-3f46cd7cb8ef397f88b45058786961e8\"><strong>Specific Eligibility<\/strong>: Institutional exemptions are narrow and require proof of status and, for educational goods, curriculum relevance.<\/li>\n\n\n\n<li class=\"has-accent-5-color has-text-color has-link-color wp-elements-e8d64b93f2862a1f5f34ff9a4f383130\"><strong>PNGCS is a Facilitator<\/strong>: The service clarifies its role is to implement exemptions created by the NEC and Head of State, not to create them.<\/li>\n<\/ol>\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<p>For more information in regard to exemption, please contact the following:<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h5 class=\"wp-block-heading\">Headquarters (Tariff &amp; Trade Section, Port Moresby)<\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Phone<\/strong>:\u00a0312 7582 \/ 312 7511\u00a0\/\u00a0312 7668 \/ 323 1882<\/li>\n\n\n\n<li><strong>Email<\/strong>:\u00a0tariffntrade@customs.gov.pg<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h5 class=\"wp-block-heading\">Regional Tariff Officers<\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Port Moresby<\/strong>:\u00a0312 7519<\/li>\n\n\n\n<li><strong>Lae<\/strong>:\u00a0472 4899<\/li>\n\n\n\n<li><strong>Kokopo<\/strong>:\u00a0983 9201<\/li>\n<\/ul>\n<\/div>\n<\/div>\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<h3 class=\"wp-block-heading\">Related Documents<\/h3>\n\n\n\n<div class=\"wp-block-group is-layout-grid wp-container-core-group-is-layout-478b6e6b wp-block-group-is-layout-grid\">\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-e31b5a67-a52f-4e05-ad2c-4887992447ee\" href=\"https:\/\/dev.customs.gov.pg\/wp-content\/uploads\/2025\/09\/Application-for-Exemptions.pdf\">Application for Exemption(s)<\/a><a href=\"https:\/\/dev.customs.gov.pg\/wp-content\/uploads\/2025\/09\/Application-for-Exemptions.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-e31b5a67-a52f-4e05-ad2c-4887992447ee\">Download<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-a25812b6-caae-4289-9bbd-56bfdf76bdae\" href=\"https:\/\/dev.customs.gov.pg\/wp-content\/uploads\/2025\/09\/Customs-Tariff-Act-1990-Update-2022.pdf\">Customs Tariff Act 1990 (Update 2022)<\/a><a href=\"https:\/\/dev.customs.gov.pg\/wp-content\/uploads\/2025\/09\/Customs-Tariff-Act-1990-Update-2022.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-a25812b6-caae-4289-9bbd-56bfdf76bdae\">Download<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>No Discretionary Power The Papua New Guinea Customs Service (PNGCS) explicitly states it\u00a0does not have the discretion or power\u00a0to exempt imports from duties or taxes on its own authority. PNGCS acts as a facilitator and enforcer of exemptions that have been legally established by higher authorities. Mandatory Legal Basis: An exemption can only be granted [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":266,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-268","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Information on Requests for Exemption of Duties on Imported Goods - 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\/exemptions\/information-on-requests-for-exemption-of-duties-on-imported-goods\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Information on Requests for Exemption of Duties on Imported Goods - PNG Customs Service\" \/>\n<meta property=\"og:description\" content=\"No Discretionary Power The Papua New Guinea Customs Service (PNGCS) explicitly states it\u00a0does not have the discretion or power\u00a0to exempt imports from duties or taxes on its own authority. 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Mandatory Legal Basis: An exemption can only be granted [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.customs.gov.pg\/index.php\/exemptions\/information-on-requests-for-exemption-of-duties-on-imported-goods\/\" \/>\n<meta property=\"og:site_name\" content=\"PNG Customs Service\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-26T05:50:29+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\/exemptions\/information-on-requests-for-exemption-of-duties-on-imported-goods\/\",\"url\":\"https:\/\/dev.customs.gov.pg\/index.php\/exemptions\/information-on-requests-for-exemption-of-duties-on-imported-goods\/\",\"name\":\"Information on Requests for Exemption of Duties on Imported Goods - PNG Customs Service\",\"isPartOf\":{\"@id\":\"https:\/\/dev.customs.gov.pg\/#website\"},\"datePublished\":\"2026-01-19T01:31:05+00:00\",\"dateModified\":\"2026-01-26T05:50:29+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/dev.customs.gov.pg\/index.php\/exemptions\/information-on-requests-for-exemption-of-duties-on-imported-goods\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/dev.customs.gov.pg\/index.php\/exemptions\/information-on-requests-for-exemption-of-duties-on-imported-goods\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/dev.customs.gov.pg\/index.php\/exemptions\/information-on-requests-for-exemption-of-duties-on-imported-goods\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/dev.customs.gov.pg\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Exemptions\",\"item\":\"https:\/\/dev.customs.gov.pg\/index.php\/exemptions\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Information on Requests for Exemption of Duties on Imported Goods\"}]},{\"@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":"Information on Requests for Exemption of Duties on Imported Goods - 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\/exemptions\/information-on-requests-for-exemption-of-duties-on-imported-goods\/","og_locale":"en_US","og_type":"article","og_title":"Information on Requests for Exemption of Duties on Imported Goods - PNG Customs Service","og_description":"No Discretionary Power The Papua New Guinea Customs Service (PNGCS) explicitly states it\u00a0does not have the discretion or power\u00a0to exempt imports from duties or taxes on its own authority. PNGCS acts as a facilitator and enforcer of exemptions that have been legally established by higher authorities. 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