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Welcome to the PNG Customs Service




The PNG Customs Service (Customs) has been provided with funding to conduct a short but intensive program of supplementary audits on targeted clients. These audits will focus on identified areas of revenue risk and will seek to maximize recovery and penalties for non-compliant behavior. In order to accelerate this work, Customs is seeking to outsource part of the audit program to private sector accounting firms. Expressions of interests are being sought from appropriately qualified organizations.


The successful organization (the audit provider) will undertake audits of entities selected by the PNG Customs Service. These audits will have the following characteristics:

  • Using a statistically valid sampling methodology they will determine whether the entity has met their revenue obligations over the target period. This period will be the preceding 12 months unless errors warrant the expansion of the audit scope.
  • The audits will cover the full range of revenue types for which Customs has responsibility including Excise Duty, Import Duty, Export Duty, and Import GST.
  • The audits will be "deep dive" audits that will comprehensively verify sampled transactions to multiple documentary sources including the entities' financial and accounting records.
  • Each audit will be undertaken by one to two auditors and for planning purposes each audit will take 10 business days to complete. The auditor must be a qualified Certified Practicing Accountant (CPA).
  • The findings of each audit will be documented with sufficient detail to support the recovery of underpaid revenue by Customs and, if appropriate, the application of administrative penalties. Note that revenue recovery and post-audit action is the responsibility of Customs, and the audit provider should not enter into discussions with the client on possible audit outcomes.


This program of work must be undertaken by the end of December 2015.

Additional factors

Customs will ensure that the audit provider has the necessary statutory powers to undertake this body of work, and will provide a briefing program on the Customs revenue framework for the successful organisation. All commercial information obtained in the course of this project by the audit provider must be treated in the strictest confidence and used for no other purpose.

An officer of the PNGCS will accompany each audit team and will be available to provide specialist advice on the Customs revenue framework. Skills transfer is an inherent component of this activity and the audit provider must be prepared to share their expertise with the accompanying Customs Officer.

Expressions of interest

Expressions of interest from organizations qualified to undertake this body of work are requested to submit Expression of Interest by 21s October, 2015 and should be submitted to: The Chief Commissioner of Customs, P O Box 923, PORT MORESBY, NCD and attention to: Mr. Donny Kowuropa - Director Office of the Chief Commissioner. The written expression of interest should:

  • Detail the skills and experience of the organisation and of the key staff who will participate in the project. Experience with Customs specific revenue auditing is not essential, however the successful applicant will have extensive experience in financial auditing and experience in transfer pricing will be well regarded.
  • Provide an estimate of the number of audits that they can complete (based on 1-2 auditors @ 10 days per audit) within the project timeframe.
  • Provide a costing for undertaking the specified number of audits.

Interested parties seeking additional information should contact: Mr. Kavier Kambiri on 3127528 and email kambirik@customs.gov.pg

Authorised by:
Ray Paul
Chief Commissioner of Customs