Import Procedures:

Lodging an import declaration:

The first stage of the import clearance procedure is to lodge an entry (Customs Form 15) through the Direct Trader Input (DTI) system.  The entry can only be lodged by a licensed customs agent authorized in writing by the owner of the goods to act on his/her behalf.  The customs agent will deal with all the requirements needed to clear the goods through Customs and Quarantine formalities.

Documents to Be Submitted:

The second stage is for the authorized customs agent to print a hard copy of the entry and produce it to a Customs Agent at a designated Customs office with supporting documents as advised by the Customs Agent.  (This process is only interim until all forms are made available online).  In the future, only requested entries will require printing and producing with supporting documents.)

Check the Declaration and Supporting Documents:

The third stage is the checking and verification of the declaration and the attached documents submitted to ensure the goods have been correctly classified using the Customs tariff, the correct value of the goods has been calculated and declared and the correct rate of duty has been applied.  (In the future, this check will only be required on requested entries as all others will be electronically cleared.)

Payment of Duties and Taxes:

The fourth stage is payment of applicable duties and taxes as detailed on the notice of assessment.  There are currently two means of payment of import duties and taxes; these are by cash or by approved company or Bank cheques, payable at a Customs office. (In the future there will be an Electronic Funds Transfer third payment option).

Once payment has been made to Customs, the owner of the goods may only take possession of the imported goods once all transport, wharfage and other fees have been paid.  Goods remain under the control of Customs until they are lawfully removed from a Customs Controlled Area.

Inspect and Release Cargo:

At any time up to the release of cargo from a Customs Controlled Area, Customs has the right to examine the imported goods to determine the nature, origin, condition, quantity, and value of the goods declared to Customs. Customs may also examine consignments where intelligence and risk assessment indicate they may contain prohibited or restricted imports.

Required Import Documents:

• Airway Bill (Air shipments) or Bill of Lading (Surface shipments).
• Commercial Invoice containing correct value of the imported items.
• Packing List/Inventory List containing detailed description of the imported items.
• Customs Valuation Declaration/Customs Entry (Form15).

Import permits/Licenses (import of some goods is restricted in that they may only be imported under the authority of a permit or license without which the goods are prohibited).

Detailed information is available at the PNG Customs website.