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Most cargo held at Motukea or Lae isn't held because of the goods. It's held because of the paperwork: a consignee name that doesn't match the tax record, an invoice without proof of payment, a permit applied for after the ship sailed. PNG Customs runs a structured, electronic process, and it rewards importers who prepare before the container leaves Australia.
This checklist covers the registration steps, documents, payments and biosecurity requirements for clearing goods into Papua New Guinea, based on the PNG Customs Service's published procedures. For freight options, routes and costs, see our guide to shipping to Papua New Guinea, and for the wider region our complete guide to shipping to the Pacific Islands.
Key takeaways
- Import entries are lodged electronically in ASYCUDA World by a licensed customs broker you appoint on Form G26.
- Importers need a Tax Identification Number from the IRC and must be registered with PNG Customs before clearing goods.
- The entry can be lodged up to five working days before arrival, and must be lodged within five working days after the vessel reports.
- Duty, excise and 10% GST are assessed on the CIF value and must be paid electronically within five clear working days.
- NAQIA permits for plant and animal products must be in place before the goods are shipped.
How PNG customs clearance works
Every import into Papua New Guinea must be declared to the PNG Customs Service on an import entry, Customs Form 15. In practice the entry is prepared and lodged by a licensed customs broker you nominate, through the ASYCUDA World system, with copies of supporting documents uploaded for verification. The PNG Customs import procedures set out the full process.
Biosecurity clearance runs alongside customs. The National Agriculture Quarantine and Inspection Authority (NAQIA) checks permits and inspects goods, containers and packaging. Cargo is released only when both are satisfied and the shipping agent issues a delivery order.
Most international containers arrive at one of two terminals: Motukea International Terminal near Port Moresby, or the South Pacific International Container Terminal at Lae. Your broker and the shipping agent coordinate with the terminal on release.
When a full entry isn't required
According to PNG Customs, a full import entry isn't needed for passengers' and crew's personal and household effects, and single shipments with a dutiable value of no more than PGK 5,000 can be reported in a simplified form. Goods with a dutiable value of no more than PGK 250 are duty-free. If you're unsure which applies, ask your broker before the goods arrive.
Before you ship: registration and permits
1. Get a TIN and register with PNG Customs
All importers and exporters must be registered with PNG Customs, which links their customs records to the Internal Revenue Commission. You'll need a Tax Identification Number (TIN) certificate from the IRC before your broker can lodge entries in your name. PNG Customs asks for clear PDF copies of the original TIN certificate showing the IRC seal and signature, and doesn't accept photos or phone scans. The registration requirements are on the PNG Customs website.
2. Appoint a licensed customs broker on Form G26
Form G26 registers you as an importer and appoints your licensed customs agent. The form itself warns that differences between the name on your commercial documents and the name on your TIN can delay processing. Make sure the importer's legal name is identical on the TIN certificate, commercial invoice, bill of lading and G26.
3. Secure permits before the goods leave Australia
- NAQIA import permits are required for animal products, plant products and biological materials, and must be issued before import. NAQIA has destroyed kava imported from Fiji without a permit, so the rules apply to Pacific neighbours too. See PNG biosecurity rules.
- Other import permits or licences apply to restricted goods. PNG Customs refers importers to the Customs (Prohibited Imports) Regulations 1973 for the full list.
- Australian export requirements still apply on the way out. Exporters of food, plant and animal products should check PNG's requirements in the Department of Agriculture's MICOR database, and an export declaration is needed for consignments over AUD 2,000.
The document checklist
PNG Customs lists the following supporting documents for an import entry. Not every shipment needs every item, but having them ready avoids most queries.
| Document | What customs checks | Practical tip |
|---|---|---|
| Commercial invoice | Value, description, quantity, supplier, currency and origin | Describe goods specifically. "Spare parts" or "household goods" invites questions. |
| Bill of lading or air waybill | Consignee, cargo details and arrival information | The consignee must match your TIN record exactly. |
| Packing list | Number of packages, contents and weights | It should reconcile with the invoice and the container's contents. |
| Purchase order | That the sale is genuine and the price agreed | Keep the version that matches the final invoice. |
| Bank transfer documents | Evidence of the price actually paid | Part payments and deposits should add up to the invoice value. |
| Customs valuation documents | Freight and insurance costs used to build the CIF value | Provide the freight invoice and insurance certificate. |
| Certificate of origin | Eligibility for a preferential tariff, where one applies | Only needed when claiming a preference. |
| Import permits or licences | That restricted goods are authorised | Upload the original permit details with the entry. |
| Treatment and fumigation certificates | Biosecurity compliance of goods and packaging | Use ISPM 15 stamped timber. See ISPM 15 explained. |
Extra documents for vehicles
For imported vehicles, PNG Customs also asks importers for a statutory declaration, signed and stamped by a commissioner of oaths, declaring ownership and import of the vehicle. Expect to provide export or deregistration papers from the country of origin as well. Private vehicles also attract substantial excise. Our guide to shipping a car to the Pacific Islands covers the process.
Valuation, duty and GST
PNG Customs values imports at CIF level: the price paid or payable for the goods, plus overseas freight, plus insurance to PNG, as explained on its customs valuation page. Foreign-currency values are converted into kina at the customs exchange rate.
Once the entry is assessed, you receive a Notice of Assessment for customs duty, any excise, and GST, which is charged on imports at 10%. The rates applied are those in force on the day the entry is lodged. An import GST deferral scheme is available to eligible businesses, so ask your broker whether you qualify.
Paying on time
- Duties are due within five clear working days of the date on the Notice of Assessment.
- Payment must be made electronically or by EFTPOS. Cash isn't accepted.
- Late payment attracts interest of 8% for each five-day period or part of one, plus an administrative penalty.
Our guide to import duty and taxes in the Pacific Islands includes a worked example of a CIF-based calculation.
Step-by-step clearance timeline
- Register as an importer with your TIN and appoint your broker on Form G26.
- Obtain any NAQIA permits and import licences before the goods are shipped.
- Send the commercial invoice, packing list, payment proof and permits to your broker as soon as the goods are booked.
- Your broker lodges the entry in ASYCUDA World, up to five working days before the vessel arrives.
- The vessel arrives and reports its cargo. The entry must be lodged no later than five working days after this report.
- Customs verifies the entry, may select the cargo for inspection, and issues a Notice of Assessment.
- You pay duties and taxes electronically within five clear working days.
- NAQIA completes any inspection and clears the goods.
- The shipping agent issues a delivery order once freight and local charges are paid.
- The container is collected from Motukea or Lae within free time and returned empty promptly.
Mistakes that hold cargo in PNG
- Name mismatches between the TIN, invoice, bill of lading and G26.
- Missing proof of payment or invoices that don't reconcile with bank transfers.
- Vague descriptions that make classification impossible without an inspection.
- Permits applied for after shipment rather than before.
- Late lodgement of the entry after the vessel reports.
- Late or cash payment of the Notice of Assessment.
- Non-compliant timber packaging or dirty goods triggering NAQIA action.
- Leaving containers at the terminal while storage and detention accrue.
Penalties and record keeping
PNG Customs treats accuracy seriously. According to its published procedures, an incorrect declaration can attract an administrative penalty of 50% to 200% of the additional duty and tax owed, and the importer's future shipments may be targeted for closer checks. Importing restricted goods without a permit, or making a false declaration, can lead to seizure and prosecution. If goods are seized, the owner has 30 calendar days to pay a security or start court proceedings, after which customs may sell them.
Importers must keep all import records, including invoices, contracts, payment proofs and emails, for five years, and produce them in a customs audit if asked.
Frequently asked questions
Can I clear goods through PNG Customs myself?
PNG Customs' process is built around a licensed customs broker that the importer nominates on Form G26 to lodge the entry in ASYCUDA World. For commercial shipments, appointing a broker is the practical route. See do you need a customs broker in the Pacific Islands?
How long does customs clearance in PNG take?
With registration complete, documents in order and the entry pre-lodged before arrival, clearance can be quick. Inspections, missing permits or payment delays can add days or weeks. Preparation is the biggest factor you control.
What if my shipment is worth less than PGK 5,000?
PNG Customs says single shipments with a dutiable value of no more than PGK 5,000 don't need a full entry but must still be reported in a simplified form. Goods valued at no more than PGK 250 are duty-free.
Do I need a TIN to import into PNG?
Importers must be registered with PNG Customs, and registration requires a TIN certificate from the Internal Revenue Commission. Arrange it well before your goods are shipped.
How this guide was researched
This guide is based on the PNG Customs Service's published import procedures, customs valuation guidance, importer registration requirements and Form G26, NAQIA public statements on import permits, Australian Government export guidance, and the author's experience preparing import documentation for PNG. Requirements change, so confirm current rules with your licensed customs broker or PNG Customs before you ship.
Written by
Peyton Brown
Senior Editor of The Pennsy's Pacific shipping desk, with more than a decade in Pacific freight operations, documentation and customs coordination across Papua New Guinea, Fiji and the Solomon Islands.
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