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Customs Duty & GST

Where applicable, Customs duty is levied on the transaction value of the goods (the price actually paid for them). The rate of Customs duty is calculated by reference to the Customs Tariff Act and may vary from time to time.

A Goods and Services Tax (GST) of 10% is then calculated on the combined value of the goods and the amount of duty. If the goods are not imported as accompanied baggage and there are freight and/or insurance charges, these costs will also form part of the calculation for GST.

In addition to the payment of duty and tax, an import transaction fee of K10 (GST inclusive) may apply to commercial imports. The fee is payable at the same time that duty and GST is collected.

A Quick Guide To The Formulas

Accompanied baggage:

The value of the item - the passenger concession = Customs Value [CV]
{Customs Value [CV] + Customs Duty [CD]} x 10% = GST Payable
CD + GST = Total Amount Payable

Commercial Cargo:

The value of the item + Freight and Insurance = Customs Value [CV]
{Customs Value [CV] + Customs Duty [CD]} x 10% = GST Payable
CD + GST = Total Amount Payable

Payment of Customs Duties

The goods subject of duty and GST will be held under Customs control until all formalities have been completed in respect of those goods. As a traveller you will not be able to take the goods with you from the airport unless the duty and GST has been paid to Customs.

Payments will only be accepted in Papua New Guinea currency. Travellers may pay Customs duties at international airports using Papua New Guinea currency or a Bank cheque.

Customs Duty Rates The following list provides the current rates of duty applicable to goods commonly imported as accompanied baggage. Please contact any Customs office for rates on other goods or on the Customs Tariff Act generally.