Introduction
Customs is responsible for the monitoring of people, goods, aircraft, vessels and vehicles entering and leaving Papua New Guinea. Our function is to prevent and detect unlawful activity at the border thereby protecting our country from people and goods that are considered detrimental to our environment or population and by collecting the correct amount of revenue due the State.
Customs Legislation
Customs administer a number of Acts, the principle one being the Customs Act. This Act regulates the movements of all persons, goods, aircraft, vessels and vehicles crossing the border and gives Customs officers’ their powers to question, detain, search, seize and prosecute.
The Customs Act has a number of regulations made under it, being the Customs Regulations, the Customs (Prohibited Imports) Regulations and the Customs (Prohibited Exports) Regulations, and the Customs (Personal Effects) Regulations.
The Customs Tariff Act regulates the application of Customs duty on imports and exports. Customs in Papua New Guinea uses the HS Tariff and WTO Valuation system.
Other Legislation
Customs has legislated powers under the following Acts of Parliament:
