PNG customs clearance is straightforward when the documents are right and slow when they're not. Almost everything happens electronically now, but the system still depends on accurate descriptions, genuine values and a broker who has everything before the ship arrives.
This guide walks through the clearance process from the importer's side, including who's involved, what's lodged and how long it takes. It's part of our complete guide to shipping from Australia to PNG.
Key points
- Import entries are lodged electronically through ASYCUDA World, which PNG Customs fully rolled out to all declared ports in 2019.
- The importer nominates a licensed customs broker on Customs Form G26, and the broker lodges the import declaration (Customs Form 15).
- Customs checks classification and value, then issues a Notice of Assessment for duty, excise and GST.
- Goods aren't released until both Customs and NAQIA are satisfied and all charges are paid.
- Incorrect declarations can attract penalties of 50% to 200% of the extra duty and tax, and records must be kept for five years.
Who's involved
| Party | Role |
|---|---|
| Importer (consignee) | Owns the goods in PNG, nominates the broker and pays duty, GST and charges |
| Licensed customs broker | Prepares and lodges the import declaration and liaises with Customs and NAQIA |
| PNG Customs Service | Checks classification and value, assesses duty and GST, and releases the goods |
| NAQIA | Inspects cargo and packaging for biosecurity risks and checks permits |
| Shipping line or airline agent | Issues the delivery order once freight is paid and the bill of lading is surrendered |
| Terminal operator | Holds the cargo, charges storage and releases it for collection |
PNG Customs processes all import, export and excise entries through ASYCUDA World, an electronic system it began implementing in 2017 and had rolled out to all declared ports by 2019.
Before the goods arrive
- Register as an importer. PNG Customs runs an importer and exporter registration process, and the consignee details on the shipping documents should match.
- Nominate a licensed broker. The importer nominates a licensed customs broker using Customs Form G26. PNG Customs publishes a list of active licensed brokers.
- Collect the documents. Get the commercial invoice, packing list, bill of lading or air waybill, and any permits from the Australian shipper as soon as the goods sail.
- Check permits. Make sure any import permits, such as those from NAQIA or the Health Department, are in place before arrival.
The Australian side of the paperwork is covered in our guide to export documents for shipping to PNG.
The clearance process, step by step
- Lodgement. The broker lodges the import declaration, Customs Form 15, through ASYCUDA World and uploads copies of the supporting documents.
- Verification. Customs checks that the goods are correctly classified and valued, and that any permits are present.
- Assessment. Customs issues a Notice of Assessment showing the customs duty, any excise and GST payable.
- Payment. The importer pays the assessed duty and taxes, usually through the broker.
- Inspection. Customs or NAQIA may inspect the goods. NAQIA also checks packaging and dunnage.
- Release. Once both agencies are satisfied, the goods are released from customs control.
- Delivery order. The shipping line's agent issues a delivery order once freight is paid and the original bill of lading is surrendered, or a telex release or sea waybill applies.
- Collection. Terminal charges are paid and the cargo is collected.
For more on the duty and GST in step three, see our guide to PNG import duty, GST and landed cost.
Documents Customs expects to see
- commercial invoice
- packing list
- bill of lading or air waybill
- Customs valuation declaration
- import permits or licences for restricted goods
- any certificates relevant to the goods, such as treatment certificates.
Low-value goods with a value for duty of K5,000 or less may be reported in a simpler way, although duty and GST can still be payable. For goods that need permits, see our guide to prohibited and restricted imports into PNG.
How long clearance takes
When documents are complete and accurate, clearance and release usually take a few working days. The variables are whether the goods are selected for inspection, how quickly duty is paid, and whether NAQIA needs to treat anything.
The biggest time savers are sending documents to the broker before the vessel arrives, and checking that the description and value on the invoice will make sense to someone who's never seen the goods. Our guide to why cargo gets held in PNG ports lists the problems that cause the longest delays, and our guide to NAQIA biosecurity rules covers the inspection side.
Accuracy and penalties
PNG Customs takes non-compliance seriously. An incorrect declaration, such as a wrong value or classification, can attract an administrative penalty of 50% to 200% of the additional duty and taxes owed. Importing prohibited or restricted goods without a permit, or making a false declaration, can lead to seizure and prosecution.
Keep your records
Importers must keep all import records, including invoices, contracts, payment evidence and correspondence, for five years from the date of import.
Frequently asked questions
Can I clear my own goods through PNG Customs?
For a formal import entry, the importer nominates a licensed customs broker, who lodges the declaration on their behalf. PNG Customs describes brokers as legally required to act for importers in this process.
How do I find a licensed customs broker in PNG?
PNG Customs publishes a list of active licensed brokers. Choose one with experience in your type of cargo and port.
Does air cargo go through the same process?
Yes. Air cargo at Jacksons International Airport is cleared through the same system, with the same assessment, inspection and release steps.
Part of our complete guide
This article is one step in Shipping from Australia to PNG: The Complete Guide. Other guides in the "documents, customs, and compliance" stage:
This guide is general information, current at the date of last review. Rates, schedules, duty rates and procedures change, so confirm the details of your shipment with a licensed freight forwarder or customs broker before you act.