The declarant is the person declaring the goods to Customs. The declarant must be a licensed customs agent, who makes the declaration on behalf of the owner of the goods. In doing so the owner of the goods is taken to have authorised the agent accordingly and is responsible for any errors, omissions or misleading statements contained in the declaration;
Where a customs agent has been employed by a client for the fist time the Form G26 must be completed and faxed/posted to PNG Customs ICT section for registration. The original must be retained by the agent and produced to Customs on request.
The agent must ensure that the name, address and code (Declarant/Tax Code) of the client corresponds with the particulars previously registered with Customs. The following documents must be attached:
- Signed G26(a)
- License copy from PNG Customs