{"id":270,"date":"2026-01-19T11:31:25","date_gmt":"2026-01-19T01:31:25","guid":{"rendered":"https:\/\/dev.customs.gov.pg\/?page_id=270"},"modified":"2026-02-02T11:44:45","modified_gmt":"2026-02-02T01:44:45","slug":"warehouses","status":"publish","type":"page","link":"https:\/\/dev.customs.gov.pg\/index.php\/warehouses\/","title":{"rendered":"Warehouses"},"content":{"rendered":"\n
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What is a Customs Warehouse?<\/h2>\n\n\n\n

A Customs Warehouse<\/strong> is a government-licensed facility where you can store imported or locally made dutiable goods<\/strong> for up to 12 months<\/strong> without paying duties or taxes on them. This helps businesses manage cash flow and logistics.<\/p>\n\n\n\n

Key Benefit<\/strong>: You only pay the duty and tax when you take the goods out for sale or use in Papua New Guinea (“home consumption”). The duty rate applied is the one in force on the day you file the release paperwork.<\/p>\n<\/div>\n\n\n\n

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Who Can Apply to Own a Warehouse?<\/h2>\n\n\n\n

Not everyone will qualify. To be eligible, you or your company must meet these core conditions:<\/p>\n\n\n\n

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  1. Valid Business Registration<\/strong>: You must be a person or company registered with Papua New Guinea’s\u00a0Investment Promotion Authority (IPA)<\/strong>\u00a0under the\u00a0Business Act 1998<\/em>.<\/li>\n\n\n\n
  2. Relevant Core Business<\/strong>: Operating a warehouse must be a necessary part of your main business activity (e.g., you are a major importer, manufacturer, or logistics company).<\/li>\n\n\n\n
  3. Financial & Operational Capacity<\/strong>: You must prove you have enough capital to run the facility and can meet all security standards set by Customs to protect the goods and ensure tax compliance.<\/li>\n<\/ol>\n<\/div>\n\n\n\n
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    Step-by-Step Application Process<\/h2>\n\n\n\n

    Here is how to apply for a Customs Warehouse license:<\/p>\n\n\n\n

    Step Actions<\/th>Details & Requirements<\/th><\/tr><\/thead>
    Step 1 – <\/strong>Submit Formal Application<\/td>Send a letter to the Commissioner of Customs<\/strong> including:
    \u2022 Your\/your company’s full name and address.
    \u2022 Details of the types of goods<\/strong> to be stored.
    \u2022 A sketch plan<\/strong> of the proposed warehouse.<\/td><\/tr>
    Step 2 – <\/strong>Provide Supporting Documents<\/td>You must also provide:
    \u2022 Evidence of financial capacity<\/strong> to operate.
    \u2022 Any other documents Customs may request to assess your application.<\/td><\/tr>
    Step 3 – <\/strong>Application Review & Approval<\/td>Customs reviews your application against strict conditions. If successful, you will receive a written notice detailing your approved goods, operational limits, and legal responsibilities<\/strong>.<\/td><\/tr>
    Step 4 – <\/strong>Lodge Security & Pay Fees<\/td>Before the license is issued<\/strong>, you must:
    \u2022 Provide a Bank Guarantee<\/strong> (the amount is set by Customs based on risk and goods value).
    \u2022 Pay the annual license fee<\/strong> (K2000.00).<\/td><\/tr>
    Step 5 – <\/strong>License Issuance & Renewal<\/td>The license is valid for a calendar year<\/strong> and must be renewed annually by the 10th working day<\/strong> of the new year, with the K2000.00 fee paid again.<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n\n\n\n
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    Warehouse Owner’s Key Responsibilities & Risks<\/h2>\n\n\n\n

    Owning a licensed warehouse comes with serious legal and financial obligations under the Customs Act 1951<\/em>:<\/p>\n\n\n\n