Requesting for Exemption of Duties
on Imported Goods

Corporate Services Trade Tariff & Trade, Excise & Valuation Requesting for Exemption of Duties

The Papua New Guinea Customs Service wishes to advise all that the PNG Customs Service does not have discretion or power to exempt imports from any duties or taxes payable upon importation.

ℹī¸ Key Principle

Exemptions can only be granted to any importers where a legal instrument exists or is in place that makes the exemption lawfully possible. Otherwise, duties applicable will be imposed.

The Legal Basis for Exemptions

Who Grants Exemptions?

Exemptions are approved by the National Executive Council (NEC) and endorsed by the Head of State through a legally binding instrument.

Types of Legal Instruments

The PNG Customs Service only facilitates exemptions that have been approved through:

Gazette Notices Official government publications announcing exemptions.
Project Agreements Specific agreements for major projects.
Bilateral Trade Agreements Agreements between PNG and another country.
Multilateral Trade Agreements Agreements involving multiple countries.

The Application Process

Step 1: Submit Your Application

All requests/applications for exemption of Import Duty, Import Excise, and Import Goods & Services Tax (GST) must be submitted through:

  • Tariff Officers: Regional Operations offices; i.e. Southern Regional, Northern Regional, & Islands Regional
  • Tariff & Trade Section: PNG Customs Headquarters, Waigani Port Moresby

For more contact information, see đŸĸ Our Offices

Step 2: Complete the Application Form

An application form must be filled out with the relevant legal instruments under which the exemption is being requested.

Step 3: Gather Supporting Documentation

The PNG Customs Service will only deliberate on exemption requests/applications that have all relevant/required documents attached to the exemption application form.

📋 A checklist of required documents
Document Type Details
Legal Instrument The specific legal instrument under which exemption is claimed (Gazette Notice, Project Agreement, Trade Agreement, etc.).
Commercial Documents
  • Bill of Lading or Airway Bill
  • Packing Lists
  • Invoices for the respective consignment or shipment
Certifications Copies of relevant certification by relevant authorities (for eligible organisations).

Special Requirements for Specific Organisations

Charity Organisations, Churches, Health, Educational and Research Institutions

These organisations are only granted exemption on a specific category of goods, provided they are certified by the relevant authorities.

Organisation Type Certification Required From
Charity Organisations Internal Revenue Commission and relevant authorities
Churches Internal Revenue Commission and relevant authorities
Health Institutions Internal Revenue Commission and Health Department
Research Institutions Internal Revenue Commission and relevant authorities
Educational Institutions Internal Revenue Commission and the consignment must be certified by the Curriculum Unit of the Department of Education

Lodgement Time and Response

ℹī¸ Key Consideration

It will assist both parties if requests or applications for exemptions are lodged 15 working days prior to the arrival of the consignment.

Response Timeframe
  •   Acknowledgement/Reply: Within five (5) working days of receipt of request
  •   Legal Basis: In compliance with the PNG Customs Service Charter

Need more information?

For more information in regards to exemptions on imported goods, please contact the following areas at your nearest convenience:

Regional Tariff Officers
Tariff & Trade Section – Headquarters (Port Moresby)
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