5.1 The export clearance procedure requires the lodging of a declaration/entry (Customs Form 15) through Customs ASYCUDA World (AW) System.
5.2 The entry can only be lodged by a licensed Customs Broker, who has been authorised in writing by the owner of the goods to act on his/her behalf through the form G26 agreement.
5.3 The Customs Broker shall deal with all requirements/formalities needed to clear the goods through Customs, NAQIA and other, relevant border agencies prior to goods being released for export.
5.4 The export entry shall be made by the owner or agent at any time within three (3) clear working days before the intended departing of goods at the port of departure of a conveyance carrying the goods;
5.5 And not later than three (3) clear working days from the date of the outward report of the conveyance, or within such extended time as the Collector directs;
5. 6 A requirement to enter goods does not apply to goods that, for a total shipment:
5.7 Goods that have a value for duty not exceeding 5000 Kina but otherwise require an entry to be made shall be reported to Customs and duty paid in an approved form.
5.8 Good that have a value for duty not exceeding 250 Kina shall be deemed to have a “free” rate of duty.
6.1 A genuine Licensed Customs Broker must be identified and nominated by the exporter using Customs form G26 to lodge the export declaration with Customs.
6.2 A Customs Entry (export declaration) is lodged through the AW system by the nominated Customs Broker. The relevant export document copies will be uploaded in the AW system for verification by Customs.
6.3 If required by Customs, the Customs Broker is to print a hard copy of the entry with all relevant documents and produce it to Customs at a designated Customs office.
6.4 The most important and often requested documents to confirm and verify the declarations made by the exporter and Customs Broker are:
7.1 The checking and verification of the declaration and relevant source documents are part of Customs due diligence checks to ensure the goods are correctly classified and valued.
7.2 Customs checks is done to ensure;
8.1 At any time up to the release of the goods from a Customs Controlled Area, Customs has the mandate to intervene and to examine shipment/s where intelligence and risk assessment indicate the likelihood of it containing prohibited or restricted export.
9.1 The payment of applicable duties and taxes as detailed on the notice of assessment issued by Customs.
9.2 Export duties are payable by the owner or its agent at the rate in force when entry is made of the goods for home consumption.
9.3 Here an assessment is made of an entry linked to a Customs prepayment account (if available), the AW System auto generates duty payment receipt for the total duty assessed on this account.
9.4 Where an assessment is made of an entry not link to Customs prepayment account, the assessing officer shall issue a notice of assessment for duty payable to the owner or its agent of the goods.
9.5 The duty specified in a notice of assessment is due and payable within 5 clear working days excluding weekends after the date of the issue of the notice of assessment.
9.6 Where an amount of duty specified in a notice of assessment is not paid on or before the date specified in the notice and the notice has been issued to the owner or agent of the goods, the owner or agent of the goods shall pay to the Collector, in addition to the duty so specified;
9.7 Exporter or its agent may choose to settle export duties via electronic payment system or EFPOS, as Cash payment is not accepted.
10. PNG Customs Service takes a very serious stance against non- compliance and breaches of the Customs Act and other allied legislation which it enforces.
11. Impositions of substantial penalties will be applied against any non-compliance and breaches of legislation that is evident during the Customs clearance process.
12.1 Penalties range from 50 – 200% of any additional duties and taxes assessed, and/or seizure of the goods and conveyances (vehicle, vessel or aircraft).
12.2 The following will apply when a penalty has been imposed:
13.1 Customs will detain and/or seize without hesitation, any cargo and conveyance that does not satisfy any legal requirements for lawful clearance. Generally, Customs will observe the following, as per the Customs Act & Regulations;
14. It is mandatory that the owner of the goods and anyone who causes goods to be exported retain all relevant records in relation to those goods for a period of 5 years from the date of export.
15. If the owner or other person is selected for Customs audit these records will be examined by Customs officers to ensure compliance with the Customs Act. Anyone who fails to retain these records carries severe penalties and this may include term of imprisonment
16. The owner of exporting goods should be aware the list of prohibited exports that they may only be exported under the authority of a permit or license, without which the goods are prohibited.
17. A Schedule of goods that are restricted or prohibited absolutely can be seen in the Customs (Prohibited Imports) Regulations 1973, or online via the Customs website www.customs.gov.pg
18. Nevertheless, restrictions and or prohibitions generally apply to goods that are of menace to the community e.g.; dangerous weapons such as firearms, illicit drugs, pornographic materials and copy right infringement goods etc.