Internal Revenue Commission of Papua New Guinea
CUSTOMS INFORMATION for PASSENGERS
ARRIVING IN PAPUA NEW GUINEA
This set of “Customs Information” is directly taken from the Papua New Guinea Internal Revenue Commission (the equivalent of the IRS in the United States) and is important for all passengers arriving at Papua New Guinea’s port of entry, Jackson’s Airport in Port Moresby.

Remember that all goods brought to Papua New Guinea are subject to Customs and Quarantine control.

1. Customs Duties
Although you will find that there are many concessions which will enable most of your baggage to be landed in PNG duty free, certain excluded goods or any article in access of concession, are subject to a generally high rate of duty. Therefore, if you have anything in your baggage which you are unsure about in regards to concession, please bring it to the notice of the Customs Officer before submitting your declaration and presenting your baggage for examination at the Baggage Examination hall.

Payment of Customs Duties will only be accepted in Papua New Guinea currency, i.e., Kina or travellers cheques. 

2. Declarations
All incoming passengers arriving from a port outside of PNG are required to make a declaration on the prescribed form, which is given to you on your ship or aircraft prior to your arrival in PNG. With a view to fast clearance, at the discretion of the Senior Customs Official, baggage may or may not be subject to examination. It is most essential that you make a correct and true declaration to avoid any embarrassment. 

Please note that a married women travelling with her husband and disembarking at the same port, or children under the age of 18 years travelling with their parents or guardians, are not required to make a separate declaration, but particulars relating to their baggage should be included in the declaration made by the husband, parents, or guardian. A child under the age of 18 or a person on account of illiteracy or other form of handicap, can be exempted from making a declaration. 

WARNING:
A false or misleading Declaration/ Statement to a Customs Officer is an offence and may result in a heavy penalty and being imposed. Additionally, all undeclared goods subject to seizure and forfeiture. It is in your own interest that true facts regarding description, contents, and values are disclosed.

3. False Receipts
You may experience when purchasing electronic equipment and other goods overseas, the seller may offer you a false receipt indicating a purchase price lower than the price you have paid. Do not be tempted to present such a document to Customs on entry to PNG as a means of evading the correct amount of Customs Duty. You may have to forfeit the article of the goods as well as pay a substantial penalty. You may even be prosecuted.

4. Definitions
“Personal Effects” means goods that:

a. are the passenger’s property; and
b. are or have been in the passenger’s possession overseas; and
c. are suitable and are intended for the passenger’s own use;


“Family” means the spouse of the passenger and includes any child under the 18 years of age who is dependent upon or maintained by the passenger or spouse;

“Non-Commercial Goods” means goods that:
a. are not intended to be used by the passenger for any commercial purpose, including the sale, lease, hire, or exchange for a consideration; and
b. are not goods that have been imported in such a quantity that, having regard to their nature and durability, represents in the opinion of the Commission of Customs, a commercial quantity.

“Personally owned and used” means available for use by the passenger on a continuing basis in the country, or countries in which that person was residing on a long-term basis;

“Resident Returning” means and includes a person who is a resident of PNG or has resided in PNG for employment purposes, who has been abroad for a relatively short period for holiday, business or medical or study purposes and is returning to PNG;

Household Goods” means goods which are essentially used in a home (not being goods for personal hygiene, grooming and adornment).

5. “Personal Concession”
This concession relates to goods which:

  • are your own exclusive property;
  • have been in your possession;
  • are suitable and intended for commercial purposes; and
  • are not imported in commercial quantities.
The Concession includes:
  • apparel of all kinds belonging to a passenger;
  • articles of personal hygiene, grooming, or adornment;
  • one portable transitor or small cassettee tape recorder/ CD Walkman player or a combination thereof;
  • binoculors, opera glasses, and hand telescope;
  • exposed films or video tapes (not more than five) depicting incidents of the passenger's travel and family or religious function;
  • camera and photographic equipment;
  • portable laptop computer and typewriter;
  • sporting requisites, including sporting or camping equipment of traveling sportsmen and ridding saddles but excluding shotgun, rifle, pistol, or other firearms of all kinds and any object that is capable of projecting or discharging any missile or ammunition of any kinds;
  • hand instruments of a kind ordinarily owned and used by an employee or worker for the carrying out his or her particular trade, but excluding tools and equipment not exclusively owned by a passenger;
  • bicycle;
  • motorcyle or scooter with or without side car.
6. "General Concessions"
The following goods belonging to a passenger who 18 years of age or older; but excluding goods in the unaccompanied baggage or a passenger:
  • Alcholic Liquor concession - One litre of alcholic liquor including wine,
  • Cigarettees, cigars, and tobacco - 200 cigarettes or 50 cigars or 250 grams of tobacco products per person. (Note that passengers under the age of 18 are NOT allowed duty free admission of cigarettees, cigars, tobacco, and alcholic liquor including beers and wines.)
  • Other dutiable goods being non-commercial goods:
        • In the case of a passenger aged 18 years or over, the goods to the value not exceeding K250 per passenger; and
        • In any other case, goods to a value not exceeding K125 per passenger, but excluding: alcoholic liquor and tobacco products, vehicles of all kinds, radio, television set, gramophones, magnetic tape recorders, reproducers or other audio equipment; and traveler's samples, goods in unaccompanied baggage of a passenger.
  • Goods classified under the provision of Subparagraphs above may include such goods as potable tape recorder, radio, personal jewelry, watch, clock, cigarettee lighter, film exposed, toys usually carried in the hand, and shall not be any such quantity and nature to be deemed as commercial quantity provided that such goods are within the amount of K250 or K125, as the case may be, per passenger and not in commercial quantity.
These concessions do not cover goods carried on behalf of other persons such as:
  • articles that you have purchased while overseas on behalf of a person residing in PNG; and
  • articles that a person overseas has asked you to deliver to a person in PNG. Therefore, goods so brought and falling in this category must be declared to Customs Officer for examinations and payment of Customs Duty.
7. Contact Details
  • Port Moresby Customs Office - Phone: (675) 323 3958
  • Lae Customs office - (675) 472 2763
  • Madang Customs Office - (675) 852 1559
  • Goroka Customs Office - (675) 732 3564
 You can learn more about Papua New Guinea Internal Revenue Commission via their website at http://www.irc.com.pg/
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