'Personal Effects' means goods that -
- are the passengers property; and
- are or have been in the passengers possession overseas; and
- are suitable and are intended for the passengers own use;
'Family' means the spouse (if any) of the passenger and includes any child under 18 years of age who is dependent upon or maintained by he passenger or spouse.
'Non-Commercial Goods' means goods that-
- are not intended to be used by the passenger for any commercial purposes, including sale, lease, hire or exchange for a consideration; and
- are not goods that have been imported in such a quantity, that having regard to their nature or durability, the quantity represents, in the opinion of the Controller of Customs, a commercial quantity.
'Personally owned and used' means available for use by the passenger on a continuing basis in the country, or countries in which that person was residing on a long term;
'Intending Resident' includes -
- a person of a foreign nationality who has arrived in PNG to take up residence forthwith on and from arrival; or
- a person of a foreign nationality who has previously resided in PNG but has been absent on a continuous basis from the country for a period exceeding one year and is returning to take up further residence; or
- a citizen returning to PNG upon completion of a long term programme or work contract and has been abroad for a period of one year or more; 'Returning Resident' means and includes a person who is a resident of PNG or has resided in PNG for employment purposes or for business purposes, who has been abroad for a relatively short period for holiday, business or medical or study purposes and is returning to PNG;
'Tourist' is a person -
- who is not normally a resident in PNG;
- where visit to PNG is for a stay for a period of not more than three months or as specifically extended due to unavoidable circumstances; and
- the purpose of whose visit is: touring, recreation, sports, health, family reasons, study, religious pilgrimage, commercial travelers' representative or for any other genuine purposes or declared by the National Government;
'Household Goods' means goods which are essentially used in the home (not being goods for personal hygiene, grooming and adornment) such goods include furniture of all types, cooking and eating utensils, drapery, linen, bedside lamps and lamp shades, ready cut carpets and rugs, portable stove, wall paintings and decorative hangings, non-portable radio receiver or transistor, video camera, video recorder equipment, video tapes, television, gramophone, magnetic tape recorders or reproducers or other audio equipment and other goods that are in the opinion of the Controller of Customs suitable for use in a home, or other goods which are also considered as suitable for use as household goods.