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Papua New Guinea Consolidated Legislation |
Customs Act 1951
Public Services (Management) Act 1995
Public Services (Management) Act 1995
Customs (Ad Valorem Duties) Regulation 1987
Customs Tariff Act
Customs Tariff Act 1990
Customs Tariff Act 1990
Customs Tariff Act 1990
Excise Tariff Act 1956
Excise Act 1956
Merchant Shipping Act 1975
Civil Aviation Act 2000
Customs Tariff Act 1990
This reprint of this Statutory Instrument incorporates all amendments, if any, made before25 November 2006 and in force
at 29 November 2001.
.........
Legislative Counsel
Dated 25 November 2006
INDEPENDENT STATE OF PAPUA NEW GUINEA.
Chapter 101A.
Customs Regulation 1951
ARRANGEMENT OF SECTIONS.
Customs Regulation 1951
MADE under the Customs Act 1951.
Dated 200 .
PART I. – PRELIMINARY.
In this Regulation, unless the contrary intention appears–
“working day” means a day prescribed as a working day by Section 3;
“working hours” means the hours in a working day prescribed as working hours by Section 3.
PART II. – ADMINISTRATION OF THE CUSTOMS.
Division 1.
General.
The Customs flag is the National Flag, with the addition in the fly of a white ball with the letter “P.N.G.C.” in black in bold characters.
(1) The working days and hours of the Customs are–
(a) in places where the ordinary working week of officers of the Public Service is a five-day working week–the hours of 7.45 a.m. to 12 noon and 1.0 p.m. to 4.06 p.m. on Mondays to Fridays; and
(b) in all other places–the hours of 8.0 a.m. to 12 noon and 1.30 p.m. to 4.03 p.m. on Mondays to Fridays, and 8.0 a.m. to 12 noon on Saturdays.
(2) For the purposes of Subsection (1), a holiday declared by or under the Public Services (Management) Act 1995 is not a working day.
(3) A Collector may permit work to be performed outside the prescribed working hours or days, subject to such conditions (if any) as he approves in any case.
(4) The Collector may by order require, in regard to any particular port, that the discharge of cargo entered for warehousing shall cease at any time during prescribed working hours in order to enable the goods discharged to be received before 5.00 p.m. into the warehouses for which they are entered.
(5) The Collector may grant a permit in Form 1 to load, discharge, deliver or receive goods before or after working hours on any working day.
(1) . . . [Repealed].
(2) Where work is permitted outside the prescribed working hours or days, a charge shall be made being the total of–
(a) the amount per hour or part of an hour for work performed by an officer calculated in accordance with the rate prescribed under the General Orders made under the Public Services (Management) Act 1995; and
(b) an amount of 10% of the sum calculated under Paragraph (a).
(3) Where an officer is required to proceed on duty away from his ordinary station, the rate of charge to be made in respect of his services is as fixed by the Commissioner General.
(1) The owner, or the person in control, of a wharf declared under Section 7 or 8 of the Act in respect of which security has not been furnished must, when required by the Commissioner General, furnish security in Form 2 or 3, as the case requires, for the protection of the revenue.
(2) The security to be given in respect of a wharf referred to in Subsection (1) is such amount as the Commissioner General thinks necessary.
(3) The owner, or the person in control, of a wharf referred to in Subsection (1) who fails to comply with the preceding provisions of this section, is guilty of an offence.
Penalty: A fine not exceeding K200.00.
(4) Failure to comply with this section is a good ground for the revocation of the declaration of the wharf
Division 2.
Carriage, Boat and Lighter Licences.
(1) On written application, accompanied by the prescribed fee, to the Collector, the Collector may, subject to Section 8, issue a licence for the purposes of Section 10 of the Act.
(2) A licence for a carriage shall be in Form 4.
(3) A licence for a boat or lighter shall be in Form 5.
(4) A single licence may be issued in respect of all carriages, boats or lighters owned by the same person.
(1) Subject to Subsection (2), an annual fee of K2.00 for each carriage, boat or lighter in respect of which the licence is issued, is payable in advance on 1 July of each year.
(2) Where a licence is issued during the first six months of the year, the fee is K1.00.
(3) Where a licence fee is not paid on or before the due date, the Collector may, by order under his hand, cancel the licence.
(1) Before a licence is issued under Section 6, the owner of the carriage, boat or lighter to be licensed shall give security–
(a) in the case of a licence for a carriage or carriages–
(i) if the number of carriages does not exceed 10–in the sum of K100.00 for each carriage; and
(ii) if the number of carriages exceeds 10–in the sum of K100.00 for each of the first 10 carriages and in the sum of K50.00 for each additional carriage; and
(b) in the case of a licence for a boat or boats or a lighter or lighters–in the sum of K200.00 for each boat or lighter.
(2) A security for a licence for a carriage or carriages shall be in Form 6.
(3) A security for a licence for a boat or boats or a lighter or lighters shall be in Form 7.
(1) The Collector shall assign to each licensed carriage, boat and lighter a separate licence number out of a consecutive series.
(2) Each licensed carriage must have prominently, legibly and indelibly painted on it–
(a) the name of the licensee; and
(b) the licence number assigned to that carriage; and
(c) the letters “P.N.G.C.”.
(3) Each licensed boat and licensed lighter must have prominently, legibly and indelibly painted on it–
(a) the name of the boat or lighter; and
(b) the licence number assigned to that boat or lighter; and
(c) the letters “P.N.G.C.”.
(4) If any goods subject to the control of the Customs are conveyed or contained in a carriage, boat or lighter that does not comply with Subsection (2) or (3), as the case may be, the owner or user of the carriage, boat or lighter is guilty of an offence.
(5) When a boat or lighter ceases to be licensed, the licence number and the letters “P.N.G.C.” must immediately be obliterated by the owner of the boat or lighter.
(6) The number allotted to a carriage, boat or lighter must not be placed on any other carriage, boat or lighter.
Penalty: Subject to Sections 163, 164 and 165 of the Act, a fine not exceeding K100.00.
(1) If a licensed carriage, boat or lighter is sold, lost or made unfit for the purpose for which it was licensed–
(a) it must not be used for the conveyance of goods subject to the control of the Customs; and
(b) the licence relating to it must be returned to the Collector.
Penalty: Subject to Sections 163, 164 and 165 of the Act, a fine not exceeding K100.00.
(2) If the licence returned under Subsection (1) applies to–
(a) a single carriage, boat or lighter–it shall be cancelled; or
(b) more than one carriage, boat or lighter–the Collector shall amend it as the case requires.
(1) The owner of a licensed carriage, boat or lighter who uses or permits to be used an unlicensed carriage, boat or lighter for the conveyance of goods subject to the control of Customs is guilty of an offence.
Penalty: Subject to Sections 163, 164 and 165 of the Act, a fine not exceeding K100.00.
(2) Where a licensed carriage, boat or lighter is being used in the conveyance of goods subject to the control of the Customs, the person in charge of it shall–
(a) proceed with it as quickly and directly as possible to the place appointed for the landing or discharge of the goods; and
(b) hand over the goods intact to the proper officer, with any Customs documents delivered to him in connection with the goods.
(1) A carriage, boat or lighter licence may be revoked by the Commissioner General, by written order, for a contravention of the Act.
(2) A licensee whose licence is revoked under Subsection (1) may, within 14 days after notice of the revocation, appeal to the Minister against the order.
(3) The decision of the Minister on an appeal under Subsection (2) is final.
PART III. – CUSTOMS SECURITIES.
The prescribed form of security referred to in Section 14(2) of the Act is a security in Form 8.
(1) A subscriber to a Customs security may deposit with the Collector cash, Papua New Guinea Government securities or negotiable instruments approved by the Collector, to a value equal to the full amount of the liability stated in the security.
(2) Where, under Section 133 of the Act, the Collector has required from the owner of any goods proof that the goods–
(a) are owned as claimed; and
(b) are properly described and valued, or rated for duty,
the Collector may, before delivering the goods or passing an entry in relation to the goods, require and take security–
(c) for compliance with the Act; and
(d) for the protection of the revenue of the Customs,
by a cash deposit in accordance with this section of such amount as he thinks necessary, accompanied by a memorandum in Form 9.
(3) If the Collector obtains a judgement against the subscriber in a suit on the Customs security, the Collector may–
(a) appropriate so much of the deposit as is sufficient to satisfy the judgement and costs; and
(b) if the deposit is not sufficient to satisfy fully the judgement and costs–exercise all powers of enforcing the judgement, by execution or otherwise, to obtain payment of the balance remaining due under the judgement.
(4) Where the right to appropriate a deposit arises under this section–
(a) the Collector may dispose of any deposited Government securities or negotiable instruments, by auction or private sale or otherwise, in such manner as in his opinion is most favourable to the subscriber; and
(b) the net proceeds of the disposition shall for all the purposes of this section be deemed to have been a deposit of cash by the subscriber, and may be wholly or partly appropriated accordingly.
(5) A certificate signed by the Collector stating–
(a) the Government securities or negotiable instruments disposed of; and
(b) the net proceeds of the disposition,
is proof of the matters stated.
(6) Any portion of a deposit appropriated under this section is the property of the State.
(7) When a Customs security expires or is cancelled, discharged, released or satisfied, the subscriber is entitled to a return of so much (if any) of any deposit under this section as has not been appropriated under this section.
(8) When Government securities or negotiable instruments bearing interest are deposited under this section, the subscriber is entitled to collect as it falls due, and retain, any interest payable on the securities or instruments before they are disposed of by the Collector under this section.
(9) If any Government securities or negotiable instruments deposited under this section are not payable to bearer, the subscriber shall–
(a) at the time of the deposit, lodge with the Collector duly executed transfers or assignments in such form as will enable the Collector to dispose of the securities or instruments effectually; and
(b) at the request of the Collector, execute any transfers or assignments that the Collector from time to time thinks necessary or convenient to enable him to dispose of them effectually.
PART IV. – CUSTOMS CONTROL, ETC.
(1) In this section, “personal effects” means such articles as are determined by the Commissioner General to be personal effects.
(2) Passengers’ personal baggage, not being dutiable goods–
(a) shall be unshipped only by authority; and
(b) shall be landed only at a legal landing place; and
(c) shall not be removed from the place of examination except by authority.
(3) The personal baggage of a passenger–
(a) shall be landed immediately on the arrival of the vessel at the port of destination of that passenger; and
(b) shall not be permitted to remain on board pending the convenience of the passenger.
(4) Subject to Subsections (5) and (6), each passenger arriving from a port outside the country shall make a declaration, in a form approved by the Head of State, acting on advice, setting out–
(a) the number and description of the packages comprising his baggage; and
(b) the nature of their contents; and
(c) particulars in detail regarding all goods that–
(i) are intended for gift, sale, exchange or trade; or
(ii) are landed for any other person; or
(iii) are his own property but are not his bona fide personal effects.
(5) A married woman travelling with her husband and disembarking at the same port, or a child under the age of 18 years travelling with its parent or guardian, are not required to make a separate declaration under Subsection (4), but particulars relating to the baggage of the married woman or child shall be included in the declaration made by the husband, parent or guardian, as the case may be.
(6) A person who is–
(a) under the age of 18 years; or
(b) exempted by the Collector on account of illiteracy or for any other sufficient reason,
is not required to make a declaration under Subsection (4).
PART V. – THE IMPORTATION OF GOODS.
Division 1.
General.
The master of a ship and the pilot of an aircraft arriving from a place outside the country shall give to the Customs officer in charge of the port or aerodrome three hours’ notice of his expected time of arrival at the first stopping place in Papua New Guinea.
The master of a ship who requires the services of a Customs officer on board his ship, shall hoist at the fore–
(a) the British Union Jack; or
(b) if that flag is not on board, the Code Flag “D”, in the International Code of Signals (formerly Marryat No. 2).
(1) The report required by Section 30 of the Act shall be–
(a) in the case of a ship–in Form 10; and
(b) in the case of an aircraft–in Form 11.
(2) An application to amend the inward manifest report of a ship or aircraft shall be in Form 12.
(3) In the case of a ship a list of stores, in a form approved by the Head of State, acting on advice, shall be furnished with Form 10.
(4) In the case of an aircraft, a list of aircraft stores shall be shown on Form 11.
(5) A list of dutiable articles and opium owned by the master or pilot, or the officers and crew of the ship or aircraft–
(a) shall accompany Form 10 or 11, as the case requires; and
(b) shall be in a form approved by the Head of State, acting on advice.
(6) Where stores are consumed–
(a) in ports in Papua New Guinea; or
(b) in Papua New Guinea waters; or
(c) between aerodromes in Papua New Guinea,
particulars of all stores so consumed shall, where required, be furnished by the master of the ship or the pilot of the aircraft, as the case may be, in Form 13 or in such form as the Collector directs.
(1) Subject to Subsection (3), where a person makes an entry of imported goods he shall, in respect of those goods–
(a) produce to an officer the commercial invoice prepared and issued by the vendor of the goods; and
(b) make and produce to the Collector a declaration of the value of the goods in Form 53 or 54, as applicable.
(2) A commercial invoice produced under Subsection (1)(a) shall–
(a) be stamped with the Customs stamp; and
(b) be initialled by the officer; and
(c) when so required, be produced to the Customs administration by the person making the entry of the goods.
(3) Where the Collector is satisfied that a declared value for duty of imported goods is the correct value in respect of those goods he may, in the circumstances specified in Subsection (4), dispense with the production of the valuation declaration or the commercial invoice, or both such declaration and invoice.
(4) For the purposes of Subsection (3), the circumstances referred to are–
(a) where the total Customs value of the goods does not exceed K250.00; or
(b) where bona fide personal baggage and household effects, excluding goods for commercial purposes, are claimed duty free; or
(c) where, with the prior approval of the Commissioner General, goods of a reasonable value are imported in a reasonable quantity for free distribution; or
(d) where goods are not subject to any Customs duty; or
(e) where goods are subject to specific rates of duty based on volume or weight or quantity or measurement; or
(f) where goods are specifically exempt from the payment of Customs duty under any exemption notified in the National Gazette; or
(g) such other circumstances as the Commissioner General may specify and subject to such conditions as he may specify.
(5) In this section “commercial invoice” has the meaning given to it in Section 1 of the Customs (Ad Valorem Duties) Regulation 1987.
(1) Sight entries shall be in Form 14.
(2) The fee for a sight entry in respect of goods for sale is K10.00.
(3) Where a sight entry is tendered for part of the contents of an outside package, it shall be accompanied by a declared entry for the remainder of the contents of the package.
Entries for home consumption shall be in Form 15, and the total number of packages shall be stated in words on the declared copy of the entry.
(1) Entries for warehousing shall be in Form 15, and the total number of packages shall be stated in words on the declared copy of the entry.
(2) Goods sent to a warehouse shall be accompanied by a cart-note in triplicate in Form 17, and one copy shall be returned, duly receipted, by the receiving officer to the officer by whom it was issued.
(1) Transhipment entries shall be in Form 18, and the total number of packages shall be stated in words.
(2) In the case of transhipment a security in Form 19 shall be given, in such amount as the Collector requires, unless the transaction is covered by a security already given in Form 29 or 30.
(1) In this section–
“Departmental By-law” means a Departmental By-law made under the Customs Tariff Act;
“Departmental By-law” means a Departmental By-law made under the Customs Tariff Act 1990;
“Tariff Item” means an item in Schedule 2 to the Customs Tariff Act 1990;
“Tariff Item” means an item in Schedule 2 to the Customs Tariff Act 1990.
(2) Where any goods are entered for home consumption “under security” or “subject to security” under a Departmental By-law made for the purposes of a Tariff Item, the person who entered the goods must–
(a) at all times keep, use, deal with and dispose of the goods solely for the purpose stated in the entry and in accordance with the By-law; and
(b) keep and, when so required by an officer, produce for inspection accounts and records of the goods properly written up in such form and containing such particulars as the Collector requires; and
(c) when so required by an officer–
(i) produce for inspection the goods, and any articles in connection with the manufacture of which the goods have been used; or
(ii) account for the goods or any such articles to the satisfaction of the Collector; and
(d) produce to, and to the satisfaction of the Collector, within six months from the date of the entry or such further time as the Collector allows in writing, evidence that the goods have been kept, used, dealt with or disposed of in accordance with the By-law and the entry; and
(e) in the event of an alteration in the name or address or ownership or control of his business, or if he ceases to carry on business, give to the Collector written notice of the fact within seven days after the date on which the alteration or cessation takes place; and
(f) give security to the satisfaction of the Collector in Form 20 or 21 in such amount as the Collector requires.
Penalty: A fine not exceeding K100.00.
(3) The goods referred to in Subsection (2) continue to be subject to the control of the Customs until every obligation, provision and condition in or imposed by the Act, this Regulation, the Departmental By-law referred to in that subsection, the entry and the security that is applicable to the goods is observed, performed and complied with to the satisfaction of the Collector.
(4) A security under this section may be given–
(a) in respect of the goods specified in a particular entry; or
(b) generally in respect of all goods entered within a period specified in the security.
(5) The Collector may release the goods or a portion of the goods, and the owner of the goods, from the obligations imposed by this section, the Departmental By-law referred to in Subsection (2), the entry and the security on receipt of the full amount of the duty and surcharge that would have been payable on the importation of the goods, or the portion of the goods, if they or it, as the case may be, had not been entered in accordance with the Tariff Item under which the By-law was made.
(1) On delivering to a licensed carriage, boat or lighter goods for transhipment or transfer under a transit permit under Section 29, the officer attending the importing ship shall fill up and sign a cart, boat or lighter note in Form 22.
(2) Two copies of Form 22 shall be taken with the goods by the person in charge of the carriage, boat or lighter, who shall deliver them to the Customs officer on duty at the ship in or by which the goods are to be exported or transferred, and one copy, duly receipted, shall be returned by the receiving officer to the officer by whom it was issued.
Entries shall be made within seven clear working days from the date of the inwards report of the ship or aircraft, or within such extended time as the Collector directs.
Where goods are removed to a Government warehouse, a cart-note in Form 23 shall be used.
Division 2.
Unshipment without Entry.
The Collector’s permit to unship goods before entry is passed shall be in Form 24.
(1) Where the owner of any goods in a ship or aircraft that has arrived in a port or aerodrome from a country outside Papua New Guinea wishes to transfer the goods by land or sea to any other port or aerodrome in Papua New Guinea, the owner shall–
(a) obtain a transit permit in Form 25 or 26; and
(b) give security in such amount as the Collector requires, in Form 27, unless the transaction is covered by security already given in Form 28, 29 or 30.
(2) Goods discharged under a transit permit from a ship or aircraft shall, if not immediately laden in the ship, aircraft or other conveyance in which they are intended to be carried, be secured in such manner as the Collector directs.
(3) The person taking out a transit permit shall, as soon as any of the goods have been shipped or otherwise forwarded, deliver to the Collector duplicate copies of a despatch note, in Form 31, properly filled in, and receipted by–
(a) the chief officer of the receiving ship or aircraft; or
(b) the person responsible for the conveyance of the goods to their destination.
(4) Where the conveyance is by sea, the Collector shall post one copy of the despatch note–
(a) to the Collector at the port of destination of the goods; or
(b) if the goods are in course of transit to be transferred to another vessel, to the Collector at the port of transfer,
and shall cause the other copy to be attached to the ship’s clearance.
(5) The Collector at the port to which a copy of the despatch note is posted under Subsection (4) shall–
(a) retain that copy; and
(b) return to the Collector at the port of despatch the copy originally attached to the ship’s clearance, with an endorsement showing the receipt or non-receipt of the goods, as the case may be.
(6) If, in course of transit, the goods are transferred to another vessel, fresh despatch notes shall be made out at the port of transfer, and dealt with as prescribed in Subsections (4) and (5).
(7) If the conveyance is by land, the copies of the despatch note shall be posted (by different mails) to the Collector at the place of final destination, who shall deal with them as prescribed by Subsection (5).
(8) On arrival at the port of destination, the goods shall promptly be entered for home consumption, warehousing or transhipment, as the case requires.
PART VI. – EXPORTATION.
The permission of the Collector to stiffen a ship shall be in Form 32.
The entry outwards of–
(a) a ship, shall be in Form 33; and
(b) an aircraft, shall be in Form 11.
The entry of goods (including ship’s stores) for export shall be in Form 15.
The outward manifest–
(a) of a ship shall be in Form 35; and
(b) of an aircraft shall be in Form 11.
(1) Permission for the clearance of a ship or aircraft before the production to the officer of all the goods included in the inward report of the ship or aircraft, may be granted by the Collector on application in Form 36.
(2) The certificate of clearance to be granted to the master of a ship shall be in Form 37.
(3) When stamped with an official stamp and signed by the Customs Officer Form 11 constitutes the certificate of clearance of the pilot of an aircraft.
(1) In the case of a vessel or aircraft clearing for a destination outside Papua New Guinea, via a port or aerodrome in Papua New Guinea, the master, in the case of a vessel, or the pilot in the case of an aircraft, shall take out, before or at the time of clearance, a transire in Form 38 for all such ports or aerodromes.
(2) If–
(a) no goods subject to the control of the Customs are carried for any port or aerodrome in Papua New Guinea, the master or pilot, as the case requires, shall endorse the transire “No under-bond goods”; and
(b) no goods are carried that are the subject of any prohibition of exportation, the master or pilot, as the case requires shall endorse the transire “No restricted exports”.
(3) The transire shall be presented to the Customs at each port or aerodrome of call in Papua New Guinea.
(4) At each port or aerodrome of call in Papua New Guinea, except the final port or aerodrome, the transire shall be stamped “Produced”, and returned by the Customs to the master, pilot or agent of the vessel or aircraft for presentation at the next port or aerodrome of call.
(5) At the last port or aerodrome of call in Papua New Guinea, the transire shall be retained by the Customs.
The certificate referred to in Section 52 of the Act shall be in Form 39, and may be given by–
(a) an officer of the Customs at the port where the goods are landed; or
(b) by a Papua New Guinea Consul or other Papua New Guinea official; or
(c) a British Consul or other British official; or
(d) in places where there is no such officer, Consul or official, a Papua New Guinea or British resident.
PART VII. – WAREHOUSING.
Division 1.
General.
Before a licence for a warehouse is granted, security in Form 40 shall be given to the satisfaction of the Collector.
(1) The annual fee for a licence for a warehouse is K2,000.00.
(2) Where the services of a locker are required, an additional fee of K5.00 per hour or part of an hour are payable.
(3) The annual fees for warehouses shall be paid by the licensee by equal quarterly payments in advance on the first working day of January, April, July and October in each year.
(4) Where a licence is issued during a quarter, the payment in respect of the quarter shall–
(a) be proportionate to the remaining period of the quarter; and
(b) be made, together with the payment for the next quarter, in one payment in advance.
(5) The fees for services of a locker shall be paid by the licensee monthly.
(6) The Collector shall determine all questions as to the number of lockers required and the time during which the services of lockers are required.
(7) A licensee who requires the services of a locker shall give to the Collector at least six working hours’ notice of his requirements.
(8) If a licence is surrendered after having been in force for at least one complete quarter, a proportionate refund may be made for the unexpired portion of the term for which the fee has been paid.
(1) A person, other than the holder of a licence under Section 54 of the Act, who assumes or uses, in connection with his trade, business, calling or profession, any words that would reasonably lead to the belief that his trade, business, calling or profession is being carried on under such a licence is guilty of an offence.
Penalty: Subject to Sections 163, 164 and 165 of the Act, a fine not exceeding K100.00.
(2) Without limiting Subsection (1), a person who, not being the holder of a licence referred to in that subsection–
(a) places, or permits to be placed, on the building in which he carried on his trade, business, calling or profession; or
(b) uses in an advertisement or sign published or displayed in connection with his trade, business, calling or profession; or
(c) uses on a document, as a description of his trade, business, calling or profession; or
(d) uses as the name, or part of the name, of a firm or company registered in the country,
the words “Bonded Warehouse”, “Bonded Store” or “Bond”, or any words so nearly resembling them as to be likely to deceive, whether alone or in conjunction with any other words, is guilty of an offence against Subsection (1).
(1) The goods specified in Schedule 2 may be sorted, bottled, packed or re-packed, as the case requires, in a warehouse, into packages containing not less than the quantities set out in that Schedule.
(2) Goods entered for export, or for ships’ stores, may be packed or re-packed into packages of sizes approved by the Collector.
(3) For travellers’ samples tobacco may be re-packed in packages of not less than 0.454kg net and cigars into boxes of not less than 25 in number.
(4) Ad valorem goods may be re-packed into packages if the duty on the goods in each package is not less than K2.00.
(5) The Commissioner General may, by notice in the National Gazette, permit any goods not provided for in this Regulation to be sorted, bottled, packed or re-packed on such conditions and under such restrictions as are specified in the notice.
(6) Goods sorted, bottled, packed or re-packed in a warehouse–
(a) may be labelled or marked in such manner as the Collector approves, but so that no misleading label or mark is placed on them; and
(b) may be delivered from the warehouse in the quantities specified in this section or Schedule 3, as the case may be.
(7) Applications for permission to sort, bottle, pack or re-pack any goods in a warehouse shall be in Form 41, 42 or 43 as the case requires.
(1) On application in Form 41, 42 or 43, as the case requires, and on payment of any expense in connection with the application, an owner may obtain a re-gauge, re-measure, re-weigh or re-examination of any goods in a licensed warehouse.
(2) The Collector may at any time cause a re-gauge, re-measure, re-weigh or re-examination of any goods in a licensed warehouse to be made at the expense of the Customs.
(1) An entry for home consumption shall be in Form 15.
(2) The total number of packages shall be stated in words on two copies of the entry, one copy of which shall be forwarded to the locker as an authority for the delivery of the goods.
(3) Subject to Section 65 of the Act, warehoused goods dutiable at fixed rates may be cleared and delivered, if the owner so desires, at original quantities and strength.
(1) An entry for exportation, ex warehouse, shall be in Form 15.
(2) Goods sent from a warehouse to a wharf or station for exportation shall be accompanied by a cart-note in Form 46, which shall be returned, duly receipted by the receiving officer, to the officer by whom it was issued.
(3) If thought necessary by the Collector, warehoused goods entered for exportation shall, at the expense of the owner, be re-gauged, re-measured, re-weighed or re-examined as the case requires, immediately before delivery from the warehouse.
(4) Unless the transaction is covered by security already given in Form 29 or 30, the owner of any warehoused goods entered for exportation shall give security in Form 47 to such amount as the Collector requires.
(5) Where, after delivery for shipment, any goods are not shipped, they shall be placed in a warehouse.
(6) Where–
(a) any goods removed for shipment at another port are not produced or shipped; and
(b) a satisfactory explanation for their non-production or non-shipment is not made to the Collector,
duty shall be paid on them by the owner.
(1) The entry for removal shall be in Form 45 or 48, as the case requires.
(2) Goods sent from a warehouse to a wharf or station for removal or transfer shall be accompanied by a cart-note in Form 46 which shall be returned, duly receipted by the receiving officer, to the officer by whom it was issued.
(3) Unless the transaction is covered by security already given in Form 29 or 30, where goods are entered for removal or transfer, the owner shall, before their removal, give security in Form 47, in a sum equal to the amount of duty payable on them.
(4) Before the removal of goods from one warehouse to another the goods shall be re-gauged, re-measured or re-weighed as the case requires, at the expense of the owner, and the owner shall, on demand, pay the duty on any deficiency found.
(5) Where goods are removed coastwise or inland a despatch note, in Form 49, shall be made out, in duplicate, and action taken as prescribed in Section 29(3)-(8).
Manufacturing may be carried on in a manufacturing warehouse under the following conditions:–
(a) both imported and Papua New Guinea goods may be used in the manufacture;
(b) until used, imported and Papua New Guinea goods shall be kept separate from each other;
(c) all operations shall, subject to this Regulation, be conducted in such manner as the Commissioner General directs;
(d) the manufacturer shall–
(i) keep such books and accounts; and
(ii) render such returns,
as the Commissioner General directs;
(e) the labelling and marking of the goods manufactured is subject to the approval of the Commissioner General;
(f) the Collector may make such allowances for waste as he thinks just, subject to the approval of the Commissioner General;
(g) the goods manufactured are subject to the control of the Customs until–
(i) delivery for home consumption; or
(ii) exportation.
(1) Warehoused goods in a manufacturing warehouse may be utilized for the manufacture for home consumption of any of the following goods:–
(a) cordials;
(b) enamels;
(c) insecticide oil;
(d) lacquers;
(e) paints;
(f) thinners for use with enamels and lacquers.
(2) Where the manufactured article would, if imported, be free of duty, it may be delivered for home consumption free of duty.
(3) Where–
(a) the manufactured article would, if imported, be liable to Customs duty; and
(b) the amount of the Customs duty that would be payable on the goods used in the manufacture if they were imported, after due allowance for waste, totals less then the amount of the Customs duty that would be payable on the article if it were imported,
the manufactured article may be delivered for home consumption on payment of duty of that first-mentioned amount.
(4) Where the residue of goods left after manufacture would be liable to an amount of Customs duty if it were imported, it may be delivered for home consumption on the payment of that amount.
(5) Where–
(a) an article is delivered for home consumption free of duty, or on payment of an amount of duty less than the amount that would be payable on the article if it were imported; and
(b) delivery is subject to a condition that the article will be used for a particular purpose,
the Collector may require the manufacturer to give security–
(c) that it will be used for that purpose; and
(d) to produce evidence that it has been so used.
(6) A provision in this section that a manufactured article or residue may be delivered for home consumption, either on payment of duty or free of duty, does not, where the article or residue is liable to duty under the Excise Tariff Act 1956 or any other law, enable the article or residue to be delivered for home consumption by virtue of this section only.
(1) Warehoused goods in a manufacturing warehouse may be utilized for the manufacture for export of the following goods:–
(a) cigarettes;
(b) cigars;
(c) cordials;
(d) enamels;
(e) insecticide oil;
(f) lacquers;
(g) paints;
(h) paper and paper pulp;
(i) plywood and veneers from logs, stumps and flitches;
(j) preserved fruit;
(k) thinners for use with enamels and lacquers;
(l) tobacco;
(m) any other goods approved by the Commissioner General and subject to any conditions as he deems fit.
(2) The following special provisions apply to the manufacture for export of tobacco, cigars, cigarettes and snuff:–
(a) the warehouse where the manufacture is carried on shall be licensed as a factory under the Excise Act 1956;
(b) an entry of the leaf tobacco shall be made specifying–
(i) that it is for the manufacture of tobacco, cigars, cigarettes or snuff, for export; and
(ii) the name of the factory where the manufacture is to be carried on;
(c) before the entry is passed, security shall be given to the satisfaction of the Collector that all tobacco, cigars, cigarettes and snuff manufactured from the leaf tobacco will be exported;
(d) after the entry has been passed, the leaf tobacco shall immediately be conveyed–
(i) in a licensed carriage; or
(ii) under the personal supervision of an officer,
to the factory specified in the entry;
(e) subject to Subsection (3), the leaf tobacco shall–
(i) be kept at the factory separate from all other leaf tobacco; and
(ii) be separately manufactured into tobacco, cigars, cigarettes or snuff,
and all stems, refuse, clippings or waste arising from the manufacture shall be kept separate from all other stems, refuse, clippings or waste;
(f) all stems, refuse, clippings, and waste arising from the manufacture shall be weighed by an officer and then destroyed in such manner as the Collector directs;
(g) there shall be affixed to all vessels, trays, and machinery–
(i) used in the manufacture; or
(ii) on which the leaf tobacco is placed while undergoing manufacture,
a notice containing the words “Under Customs Control. For Export Only”;
(h) all tobacco manufactured from the leaf tobacco shall be put up in packages of such size and weight as the Commissioner General directs;
(i) the manufacturer shall mark on each external package of tobacco manufactured from leaf tobacco–
(i) his name and address; and
(ii) a consecutive number; and
(iii) the gross weight of the package; and
(iv) the net weight of the contents; and
(v) the words “For Export Only”;
(j) all cigars and cigarettes manufactured from the leaf tobacco shall be put into boxes of a size approved by the Commissioner General, and each box marked with–
(i) the factory number; and
(ii) the Papua New Guinea number; and
(iii) the words “For Export Only”;
(k) if any package or box containing tobacco, cigars, cigarettes or snuff manufactured from the leaf tobacco is enclosed in an outer cover–
(i) the manufacturer’s name and address; and
(ii) the net weight of the contents; and
(iii) the words “For Export Only”,
shall be marked on the cover;
(l) all tobacco, cigars, cigarettes and snuff manufactured from the leaf tobacco shall be kept–
(i) in a safe store-room approved by the Collector; and
(ii) separate from any other tobacco, cigars, cigarettes and snuff;
(m) every door to the store-room referred to in Paragraph (l) shall be provided with a lock supplied, at the expense of the manufacturer, by the Collector, and the key shall be kept by an officer.
(3) Notwithstanding Subsection (2)(l), Papua New Guinea leaf tobacco may be used in conjunction with imported leaf, but in such cases all stems, refuse, clippings, or waste arising from the use of Papua New Guinea leaf shall be kept separate from those arising from the use of the imported leaf.
(1) No duty-paid or duty-free goods shall be received into a licensed warehouse without the special authority of the Collector.
(2) Where goods remain in a warehouse after payment of duty–
(a) they remain at the risk of the owner; and
(b) the Customs is not liable to any claim in connection with the goods; and
(c) after due notice to the owner, the goods may be removed by the licensee on the order of the Collector.
Dutiable postal articles unclaimed within three months may be removed to a Government warehouse and dealt with under Section 35 of the Act.
Division 2.
Government Warehouses.
(1) The owner of goods warehoused in a Government warehouse shall, before any of the goods are cleared, make out and tender to the Collector, a Bond Certificate in Form 50.
(2) Where he is satisfied as to the correctness of the particulars in the Bond Certificate–
(a) the Collector shall sign it and return it to the owner; and
(b) the owner shall sign a receipt in Form 51 and hand it to the Collector.
(3) The owner of the goods in respect of which a Bond Certificate has been issued, may endorse on the Bond Certificate authority for the delivery of the goods to some other person or firm, and further endorsements of a like nature may be made on the Bond Certificate by successive owners of the goods.
(4) If it is desired to transfer a portion only of the goods in respect of which a Bond Certificate has been issued, the Bond Certificate shall be surrendered to the Collector for cancellation, and fresh Bond Certificates may be issued as required.
(5) Goods for which a Bond Certificate has been issued shall not be delivered from a Government warehouse except–
(a) on an entry made by the person whose name appears on the Bond Certificate as owner of the goods, or by his duly accredited agent; and
(b) on production of the Bond Certificate issued in respect of the goods.
(1) Subject to this section, the prescribed scale of rent and charges for the purposes of Section 72 of the Act is as set out in Schedule 3.
(2) In addition to the charge prescribed by Subsection (1), the importer of any goods shall pay to the Collector, for receipt and delivery of the goods–
(a) where the Collector pays for the cartage of the goods–a charge equal to the amount of cartage so paid; and
(b) where the goods, being spirits or other liquids in bulk, are re-gauged or re-weighed–a charge of 25t per vessel containing the goods; and
(c) where the goods are re-packed, re-examined or, not being spirits or other liquids in bulk, re-weighed–
(i) a charge calculated at the rate of 95t per hour or part of an hour during which the services of an officer are required during the re-packing, re-examination or re-weighing; and
(ii) a charge equal to the amount of the expenses (if any) of the officer in travelling to and from the warehouse for the purpose.
(3) When goods are re-packed into smaller quantities, no extra charge for receipt and delivery shall be made on account of the re-packing.
(4) Goods not otherwise specified shall be rated according to weight or measurement at the option of the Collector.
(5) Where the importer of goods provides at his own expense the labour for receipt and delivery of the goods, the charge for the receipt and delivery of the goods is 50% of the charge for receipt and delivery specified in Schedule 3.
(6) The minimum charge in respect of rent under this section is 5t.
PART VIII. – SHIPS’ AND AIRCRAFT’S STORES.
(1) In this section–
“cruise ship” means a ship declared by the Minister, by notice in the National Gazette, to be, during a period or on a voyage specified in the notice, a cruise ship for the purposes of this section, not being a ship–
(a) engaged in the normal trade in or with Papua New Guinea; or
(b) required to be licensed under the Merchant Shipping Act 1975; or
(c) loading or unloading cargo in Papua New Guinea;
“Papua New Guinea aircraft” means a Papua New Guinea aircraft within the meaning of the Civil Aviation Act 2000.
(2) The ships’ stores to which Section 76 of the Act does not apply are–
(a) spirituous liquors; and
(b) tobacco, cigars, cigarettes, tobacco products and snuff; and
(c) aerated waters; and
(d) fuel, lubricating oils and paint,
other than such stores used by the passengers or crew, or for the service, of a cruise ship.
(3) The aircraft’s stores to which Section 76 of the Act does not apply are all aircraft’s stores other than–
(a) stores for consumption or use in an aircraft that is engaged on an international air service or flight conducted or operated by a person resident in Papua New Guinea; and
(b) stores included in a class of stores to which an intergovernmental agreement applies for consumption or use in an aircraft that–
(i) is included in a class of aircraft to which the intergovernmental agreement applies; and
(ii) is engaged on an international air service or flight included in a class of international air services or flights to which the intergovernmental agreement applies,
conducted or operated by a person included in a class of persons to which the intergovernmental agreement applies; and
(c) stores on which the Commissioner General considers it would be uneconomical to collect duty.
(4) For the purposes of Subsection (3)–
“an intergovernmental agreement” means an agreement, being an agreement to which the State and the government of a country, or the governments of countries other than Papua New Guinea are parties, that provides for the exemption of duties of Customs that would otherwise be payable in Papua New Guinea and in that country or those countries on stores used by aircraft engaged on international air services or flights;
“a person resident in Papua New Guinea” includes–
(a) a corporation established by an Act of Papua New Guinea; and
(b) a company incorporated under a law in force in Papua New Guinea,
but does not include any other corporation or company.
(5) For the purposes of Subsection (3), an aircraft that–
(a) is being used for purposes connected with the operation of an international air service; or
(b) is undergoing testing, maintenance or repairs for the purpose of being used in connection with the operation of an international air service,
shall be deemed to be engaged on an international air service.
(1) An application under Section 78(1) of the Act shall be in Form 52.
(2) The master or owner of a ship, and the pilot or owner of an aircraft, shall give a receipt for all ships’ stores or aircraft’s stores, as the case may be, received on board under a permission granted under Section 78(2) of the Act.
PART IX. – THE DUTIES.
(1) Subject to Section 55, the following samples may be delivered free of duty:–
(a) wines or spirits in bulk–85.239 ml from each cask irrespective of size, with a maximum of 9.092 l from any one shipment;
(b) wines or spirits in bottle–subject to Subsection (2), one bottle from each shipment not exceeding 100 cases, and for every additional 100 cases in each shipment one additional bottle, with a maximum of three bottles from any one shipment;
(c) ale or stout in bulk–284.131 ml from each cask, with a maximum of 18.184 l from any one shipment;
(d) ale or stout in bottle–subject to Subsection (3) one bottle from each brew, with a maximum of six bottles from any one shipment;
(e) tobacco, manufactured–113.398 g for every 10 outside packages irrespective of size, with a maximum of 453.592 g from any one shipment;
(f) tobacco, unmanufactured–113.398 g from each package containing under 50.802 kg net, and an additional 113.398 g for every 50.802 kg in any one package, with a maximum of 453.592 g from any one shipment;
(g) cigars and cigarettes–113.398 g from each package of not less than 18.144 kg net, with a maximum of 453.592 g from any one shipment;
(h) tea in bulk–453.592 g in respect of each line, with a maximum of 11.340 kg in respect of any one shipment.
(2) In the case of wines or spirits in bottle, where a shipment consists of less than 10 cases, no samples shall be allowed free of duty.
(3) In the case of ale or stout in bottle, where a shipment consists of less than 10 cases no samples shall be allowed free of duty.
(4) Subject to Subsection (5), the total prescribed allowance for samples for a shipment may, at the option of the importer, be drawn from one package.
(5) Where wines and spirits are imported in bulk, no greater quantity than the prescribed allowance of 85.239 ml shall be drawn from any one cask of wine or spirits.
(6) Duty shall be paid on any quantities delivered as samples in excess of the quantities prescribed.
(7) No samples shall be delivered free of duty unless drawn.
(1) The conditions under which goods the produce of the country may be brought back to the country free of duty are that–
(a) the Commissioner General is satisfied that the re-importation or bringing back of the goods will not unfairly disturb the market for similar goods–
(i) in the country generally; or
(ii) in the place where the goods are proposed to be landed; and
(b) the goods are brought back to the country within two years, or such longer period as the Commissioner General allows, from the date of exportation; and
(c) the character of the goods has in no way been altered during the interval between the exportation and their return to the country; and
(d) if–
(i) drawback of duty was paid on the goods or on any dutiable materials used in their manufacture, repayment of the drawback is made; or
(ii) at the time of exportation the goods or certain materials used in their manufacture were subject to duty and that duty was not paid, adjustment is made by payment of an amount equivalent to the duty that would be payable on the same goods if, instead of having been exported they were–
(A) retained in the country; and
(B) entered for home consumption on the date of entry of the re-imported goods for home consumption; and
(e) if an export entry was passed in respect of the goods, the Collector is satisfied that the goods re-imported or brought back to the country are the goods or part of the goods specified in the export entry; and
(f) if an export entry was not passed in respect of the goods, the Collector is satisfied, by statutory declaration or otherwise, that the goods have been re-imported into the country within two years, or such longer period as the Collector allows, from the date of exportation; and
(g) if free entry is claimed under the Customs Tariff Act 1990, the Collector is satisfied that–
(i) duty has once been paid on the goods; and
(ii) the conditions of the appropriate Tariff Item have been complied with.
(2) The conditions under which samples of duty-paid goods sent out of the country may be re-imported or brought back to the country free of duty are that–
(a) the goods were inspected by an officer before shipment; and
(b) an export entry in Form 15 was made and passed giving full particulars of the samples intended to be shipped; and
(c) drawback of duty has not been paid on the samples; and
(d) the goods are re-imported into the country within one year from the date of their exportation; and
(e) the goods are, on re-importation–
(i) entered as “Returned Samples”; and
(ii) verified with the original export entry by an officer.
(3) Where–
(a) services are performed by an officer under this section during prescribed working hours, the services shall be charged for at the rate of 95 t per hour; and
(b) work is performed outside the prescribed working hours, the rates charged are as prescribed in Section 4(2).
For the purposes of Section 94 of the Act, in the calculation of duty the following standards shall be used:–
(a) concentrated japan of a consistency that by the addition of an equal weight of turpentine produces a japan of ordinary consistency–one part by volume of concentrated japan shall be deemed to be equal to two parts by volume of the japan of ordinary consistency; and
(b) condensed whole egg–340.957 ml shall be deemed to be equal to 12 eggs; and
(c) extract of raspberry (non-spirituous)–
(i) 453.592 g of dry extract shall be deemed to be equal to 10.607 l of fresh raspberry juice; and
(ii) 453.592 g of liquid extract shall be deemed to be equal to 8.182 l of fresh raspberry juice; and
(d) fruit extracts and concentrated fruit juices (non-spirituous)–duty shall be charged–
(i) subject to Subparagraph (ii), on the quantity or equivalent of fresh fruit juices into which such fruit extracts and concentrated fruit juices can be converted as shown by chemical analysis; and
(ii) in cases where the manufacturer states a degree of concentration greater than that shown by chemical analysis–in accordance with the degree of concentration stated by the manufacturer; and
(e) Solcof coffee–one part by weight of Solcof shall be deemed to be equal to three parts by weight of coffee.
57 - 58[1]. [REPEALED.]
(1) Subject to Subsection (2), an application for a refund of duty under Section 104 of the Act in respect of–
(a) goods damaged, pillaged, lost or destroyed; or
(b) goods invoiced but not received, that are part contents of packages,
shall be made not later than 14 days after the delivery from the control of the Customs of the packages in which the goods were originally packed or were assumed to have been packed.
(2) Where–
(a) the Collector is satisfied that the information necessary to verify an application referred to in Subsection (1) was ascertained by the Customs while the goods or the packages in which the goods were originally packed, or were assumed to have been packed, were under the control of the Customs; or
(b) the Collector is satisfied that for some genuine and sufficient reason an application referred to in Subsection (1) was not made within the time prescribed by that subsection, and in his opinion the circumstances are such that it is equitable that the time prescribed should be extended,
the application may be made not later than 12 months after the date on which the duty was paid.
(3) In any case to which the preceding provisions of this section do not apply, an application for a refund of duty under Section 104 of the Act shall be made not later than 12 months after the date on which the duty was paid.
(4) An application for a remission of duty under Section 104 of the Act shall be made before the goods leave the control of the Customs.
(5) Applications for refunds, rebates, or remissions of duty shall–
(a) be made in writing; and
(b) be delivered to the Collector at the port where the duty was paid or is payable; and
(c) state clearly, as far as practicable, the nature and particulars of the claim,
and may be in Form 55 or 56, as the case requires.
(6) Where an application has been made in accordance with Subsection (5), the application shall not be granted until the applicant has given to the Collector, in writing, the particulars required by Form 55 or 56 as the case requires.
(7) Where a claim is made on the ground that goods have been pillaged on the voyage, it shall be accompanied by a declaration in Form 57.
(1) The following goods are prescribed for the purposes of Section 107(1) of the Act:–
(a) travellers’ samples;
(b) goods imported for the purpose of public exhibition or entertainment, but not including:–
(i) theatrical costumes, scenery or property; or
(ii) cinematograph films or video tapes, ordinarily used for the purpose of profit;
(c) goods (including motor cars and motor cycles) owned by and for the personal use of tourists and temporary residents;
(d) goods imported into the country for the purpose of–
(i) being repaired or put together; or
(ii) subject to the approval of the Collector, being used–
(A) for or in connection with any industry or commercial enterprise; or
(B) for any industrial, commercial or scientific purpose;
(e) goods–
(i) imported into the country on approval by residents; or
(ii) returned to the country on account of unsuitability.
(2) The following provisions shall be completed in relation to goods in respect of which permission to take delivery has been given under Section 107(1) of the Act:–
(a) the owner shall make application on Form 53 or 58A or 58B to the Collector for permission to take delivery of the goods, and set out in the application–
(i) a description of the goods; and
(ii) the purpose for which they are imported;
(b) the goods shall be examined by an officer before delivery;
(c) notice of intention to pack for export shall be given to the Collector, and the goods shall be examined by an officer before shipment for export;
(d) the goods are exported within three months from the date of importation and an export entry on Form 15 is made and passed at the time of export.
In anticipation of entry, an importer may deposit with the Collector a sum of money to cover the duty on any perishable goods imported in a ship or aircraft.
PART X. – DRAWBACKS.
(1) Subject to this section, drawback on the full amount of duty paid shall be allowed under Section 108 of the Act on all imported goods (other than opium) that are exported–
(a) in the original packages in which they were imported; or
(b) within three years of the date of payment of duty in packages (other than the original packages in which they were imported) packed in the presence of an officer.
(2) Subject to Subsection (4) drawback of duty shall not be allowed on goods that have been used after first importation, other than articles (not being cinematograph films as ordinarily used for the purpose of profit) used temporarily only for the purpose of inspection or exhibition.
(3) In the case of an article manufactured in the country, drawback shall be allowed–
(a) on the actual quantity of imported material specified in a notice under Subsection (4) used in its manufacture; and
(b) under the conditions and restrictions set out in the notice; and
(c) to the extent of the duty paid on original importation.
(4) The Minister may, by notice in the National Gazette, specify materials in respect of which drawback may be allowed under Subsection (3), and the conditions and restrictions under which it may be allowed.
(1) Where goods to be exported under drawback require to be packed for that purpose–
(a) the owner shall, at least six working hours before packing, give to the Collector written notice, in Form 59 of his intention to pack; and
(b) packing shall be done in the presence of an officer.
(2) All goods entered for drawback shall be examined by the proper officer.
(3) Every facility shall be given to the examining officer to enable him–
(a) to superintend the examination and packing of goods entered for drawback; and
(b) to take a correct account of the goods.
(4) On the completion of the packing–
(a) the goods shall be secured to the satisfaction of the proper officer; and
(b) a distinctive mark or label shall be placed on each package.
(5) When Subsection (4) has been complied with, each package shall–
(a) be despatched in charge of a licensed carrier into a Customs shed; or
(b) be delivered to the custody of the export officer for shipment,
and if they are not so dealt with without delay they shall be deposited in a secure room or other place approved by the Collector, under an official lock, or under seal, until removal for shipment.
(6) Should the Collector desire, any goods already packed may be re-opened or re-examined after having been passed by the drawback officer and the unpacking or re-packing shall be conducted by or at the expense of the exporter.
(7) If the exporter is unable to specify the number of packages in the entry at the time of passing, the number may be inserted before the removal of the packages.
(1) An export entry shall be made, with the prescribed declaration on one copy of the entry, in Form 60, and a despatch note prepared in Form 61.
(2) The entry shall specify any goods made in the country from imported duty-paid material, and the quantity and value of that material.
(3) The amount of the drawback claimed, or to be claimed, on the goods shall not be included in the value for drawback.
Where goods entered for drawback are transferred to another port for exportation–
(a) security for exportation of the goods in accordance with the entries passed shall be given by the owner; and
(b) export entries, in Form 60, and despatch notes, in Form 61, shall be passed; and
(c) the despatch notes shall be dealt with as prescribed in Section 29(3)-(8); and
(d) the shipment shall be certified by–
(i) the examining officer; and
(ii) the officer of the vessel or aircraft that carries the goods to the port or aerodrome of exportation; and
(e) the goods–
(i) shall be entered on the transire as “Under drawback”; and
(ii) until exportation are subject to the control of the Customs.
Exporters of goods for drawback shall pay to the Collector–
(a) an amount for the services of any officer employed on their application–
(i) where services are performed by the officer during the prescribed working hours–at the rate of 95 t per hour or part of an hour; and
(ii) where services are performed by an officer outside the prescribed working hours–at the rates prescribed by Section 4(2); and
(b) any expenses incurred on their behalf,
and no debenture shall be passed for payment until the charges and expenses have been paid.
PART XI. – OFFICERS.
(1) Notice of the seizure of a ship, boat or aircraft, or of goods under Section 126 of the Act shall be in Form 62.
(2) The security to be furnished by the owner of seized goods with a view to their release under Section 127 of the Act shall be in Form 63.
A notice under Section 131(1) of the Act to produce books and documents shall be in Form 64.
(1) All samples taken under Section 135 of the Act shall be kept in the custody of the proper officer.
(2) When no longer required by the Customs, the samples shall, on application, be returned to the owner.
(3) If the samples are not taken away by the owner within 14 days after due notice has been given to him, they shall be sent to a Government warehouse and sold.
(4) No unauthorized person shall have access to samples.
(5) Only such samples shall be taken as the circumstances absolutely require, and an officer shall not consume or make use of them in any way otherwise than is necessary for the due performance of his official duties.
PART XII. – SETTLEMENT OF DISPUTES.
(1) An inquiry under Section 177 of the Act shall be conducted in the following manner:–
(a) the defendant shall be given a full opportunity of bringing forward his evidence, and of defending himself;
(b) the prosecutor shall make a short statement of his case;
(c) the evidence of the witnesses supporting the charge shall be taken;
(d) the witnesses may be cross-examined by the defendant and re-examined by the prosecutor;
(e) the defendant’s witnesses shall give their evidence, and the defendant may himself give evidence;
(f) the witnesses may be cross-examined by the prosecutor and re-examined by the defendant;
(g) the defendant may address the Commissioner General;
(h) the prosecutor has the right of reply;
(i) the person conducting the inquiry shall, subject to Subsection (2), then give his decision or reserve his decision until some future day and time (which he shall announce).
(2) If–
(a) the inquiry is conducted by a person acting under powers delegated to him by the Commissioner General; and
(b) those powers extend only to the holding of an inquiry and no further,
the person conducting the inquiry shall, instead of giving or reserving his decision as provided for by Subsection (1)(i), announce that the matter will be reported to the Commissioner General, who will give his decision in writing.
(3) At an inquiry under Section 177 of the Act–
(a) the defendant may be represented by a lawyer or (with the approval of the person conducting the inquiry) by some other person; and
(b) the person conducting the inquiry–
(i) is not bound by any rules as to the admission or rejection of evidence; and
(ii) may inform his mind as to any matter in such manner as he thinks just; and
(iii) may admit as evidence any matter that he thinks to be relevant to the inquiry; and
(iv) may reject as evidence any matter that he thinks not to be relevant to the inquiry; and
(c) the examination of witnesses shall be on oath or affirmation.
(4) A summons to a witness shall be in Form 65.
(5) An order made by the Commissioner General under Section 177 of the Act for the enforcement of any penalty or forfeiture that he has determined has been incurred–
(a) may be filed in a District Court; and
(b) has effect, and may be enforced, as if it were an order of that Court.
(6) On the application of an officer of Customs, a justice may issue a warrant of execution for the purpose of the enforcement of an order filed under Subsection (5).
(7) A warrant of execution may be–
(a) in Form 66; or
(b) in accordance with any form of warrant of execution or distress (applicable to the circumstances) under any law.
(8) Any form of warrant of execution or other process, whether provided by this Regulation or by any other law, may be varied according to the circumstances of the case, and no warrant of execution or other process shall be held to be invalid by reason of want of form.
PART X. – THE COASTING TRADE.
(1) The master of a ship, or the pilot of an aircraft, trading only within the limits of Papua New Guinea–
(a) shall take out a transire in Form 38 for each voyage of his ship; or
(b) at the discretion of the Collector, may be granted a general transire in Form 67.
(2) A general transire remains in force for a period of six months from the date of issue.
(3) Despatch notes shall–
(a) be furnished for all goods carried subject to the control of the Customs; and
(b) be dealt with in accordance with Section 29(3)-(8).
(1) Before the issue of a general transire, the owner of the ship or aircraft in respect of which the transire is to be issued shall give security in Form 68, in a sum determined by the Collector.
(2) Where the master of a ship or the pilot of an aircraft has been granted a general transire under this Regulation–
(a) he shall keep on board a cargo book, in Form 69, in which is entered–
(i) the name or identification of the ship or aircraft and her master or pilot; and
(ii) the port or aerodrome to which the ship or aircraft belongs; and
(iii) in regard to each voyage–
(A) the ports or aerodrome to which the ship or aircraft is bound; and
(B) a description of all goods shipped under Customs control; and
(C) the names of shippers and consignees of goods under Customs control; and
(D) the date of delivery of goods under Customs control at each port or aerodrome of discharge; and
(E) a list of passengers for each port or aerodrome of call; and
(F) the times of arrival at and departure from each port or aerodrome of call; and
(b) before departure from any port or aerodrome at which goods under Customs control have been received, he shall–
(i) enter particulars of the goods in the cargo book; and
(ii) produce the cargo book to an officer who, if satisfied that it is correct, shall sign the entry; and
(c) on arrival at any port or aerodrome for which goods under Customs control are being carried, he shall–
(i) deliver to the proper officer the despatch notes relating to the goods; and
(ii) deliver a copy, in duplicate, of the entries in his cargo book relating to the goods; and
(d) he shall, on demand, produce the cargo book for the inspection of any officer who may take extracts from, or make entries in, the cargo book; and
(e) he shall account, to the satisfaction of the Collector, for all goods subject to the control of the Customs carried by his ship or aircraft.
(1) Where the master of a ship or the pilot of an aircraft has not been granted a general transire under this Regulation the following conditions apply:–
(a) he shall, if required by the Collector, give security, in a sum determined by the Collector, to account to the satisfaction of the Collector for all goods subject to the control of the Customs carried by his ship or aircraft;
(b) before his ship or aircraft departs from any port or aerodrome, he shall make out, in duplicate–
(i) a transire in Form 38, containing full particulars of all goods subject to the control of the Customs on his ship or aircraft; and
(ii) a list of the passengers,
and the transire, in duplicate, shall be presented to the Collector, who, if satisfied that it is correct, shall–
(iii) sign one of the duplicates and return it to the master or pilot, as the case may be; and
(iv) retain the other;
(c) his duplicate of the transire shall be carried on the ship in which the goods specified in the transire are carried;
(d) after arrival at any port, he shall immediately report the ship by delivering to the Collector the transire, passenger list, and despatch notes relating to the goods under Customs control to be landed at that port;
(e) if required by the Collector, the transire shall be delivered to him in duplicate;
(f) where at any port there are no goods under Customs control to be landed, the transire shall be delivered in accordance with this section endorsed with the words “No under-bond goods”.
(2) For the purposes of Subsection (1)(b), if goods subject to the control of the Customs are carried for more than one port, separate transires and lists of passengers shall be made out, in duplicate, in respect of each port.
Unless otherwise authorized by the Collector, the master of a coasting ship or the pilot of a coasting aircraft shall load and discharge cargo subject to Customs control–
(a) at a port or aerodrome only; and
(b) only on the working days and during the working hours of the Customs,
and shall permit an officer to examine the cargo of his ship or any part of it.
(1) Where dutiable goods are transferred by inland carriage, the consignor shall present to the Collector a transire, in duplicate, in Form 70.
(2) One copy of the transire shall be retained by the Collector and the other forwarded by him to the officer at the place of destination of the goods.
PART XIV. – CUSTOMS AGENTS.
[2]In this Part–
“Customs Agent” means an agent within the meaning of Part XVII of the Act, and includes an agent within the meaning of Regulation 78;
“Licence” means a licence to act as a Customs Agent.
[3]The Commissioner General may, on application in Form 71, grant to a person a licence in Form 73.
[4]Where a licence is granted to a person who is, at the time when the licence is granted to him –
(a) an employee of a person, firm or company and is not an employee of any other person, firm or company: or
(b) an employee of a licenced Customs Agent,
that person is, for the purposes of this part, a Customs Agent.
(1) The Commissioner General may, at any time, and from time to time, by order under his hand, suspend, cancel or otherwise impose restrictions on a licence.
(2) An order under Subsection(1) shall specify the grounds on which the licence is suspended, cancelled or otherwise subject to imposed restrictions.
(3) A copy of the order to the licensee pursuant to Subsection (1) shall be–
(a) delivered to the licensee; or
(b) left at his usual place of abode or business.
(4) A person subject to an order under this section, may, within one month from the date of the order, appeal in writing to the Minister against the order stating the grounds of his appeal.
(5) The Minister shall consider the appeal, and may–
(a) revoke the order; or
(b) confirm the order; or
(c) otherwise vary the order,
and the Minister’s determination shall be substituted for and shall have effect from the date of the Commissioner General’s order appealed against.
[5]A Customs agent or sub-agent shall, on the first working day of the Customs in January each year, pay to the Commissioner General a licence fee at the rate of K1,000.00..
[6](1) Before a licence is granted to any person, security for the amount prescribed under Subsection (2), to the satisfaction of the Commission General, shall be furnished by that person.
(2) The amount of security to be furnished under Subsection (1) to the Commissioner General shall be K50,000.00.
(3) The security to be furnished under this Regulation may, at the discretion of the Commissioner General, be given by way of –
(a) an unconditional bank guarantee; or
(b) a Customs security as prescribed in Form 8.
(4) The terms and conditions of the security shall be determined by the Commissioner General of the Internal Revenue Commission.
On furnishing a guarantee approved by the Commissioner General a Customs agent may be permitted to pay the duties of Customs on goods entered by him, at or before the closing time for receipt of cash at the Customs Office on the day when the goods were entered, instead of at the time of making the entry.
(1) A Customs agent, or any person in the employ or acting under the instructions of a Customs agent, must not act as the agent of the owner of any goods unless he is duly authorized by the owner.
Penalty: Subject to Sections 163, 164 and 165 of the Act, a fine not exceeding K300.00.
(2) Unless he is–
(a) exclusively in the employment of the owner; or
(b) a licensed Customs agent,
a person who, at any place declared under Section 184(2) of the Act to be a place to which that subsection applies, acts as the agent of the owner of any goods, is guilty of an offence.
Penalty: Subject to Sections 163, 164 and 165 of the Act, a fine not exceeding K500.00.
(1) Unless he is the holder of a licence, a person who assumes or uses in connection with his trade, business, calling or profession any words that would reasonably lead to the belief that it is being carried on under such a licence is guilty of an offence.
Penalty: Subject to Sections 163, 164 and 165 of the Act, a fine not exceeding K200.00.
(2) Without limiting Subsection (1), a person who, not being the holder of a licence–
(a) places, or permits to be placed, on the building in which he carries on his trade, business, calling or profession; or
(b) uses in any advertisement or sign published or displayed in connection with his trade, business, calling or profession; or
(c) uses on any document, as a description of his trade, business, calling or profession; or
(d) uses as the name or part of the name of any firm or company registered in Papua New Guinea,
the words “Customs Agent” or any words so nearly resembling them as to be likely to deceive, whether alone or in conjunction with other words, is guilty of an offence against that subsection.
PART XV. – MISCELLANEOUS.
(1) Public notice shall be given of all sales on account of the Customs, by advertisement in–
(a) the local newspapers (if any); and
(b) the National Gazette,
and by a notice posted in a conspicuous place at the Customs House.
(2) Sales, other than sales of perishable goods or living animals, shall not be held until after two weeks, or such longer period as the Collector determines, from the first notification of the sale.
(3) The conditions of sale for all sales by the Collector are–
(a) the goods shall be sold by public auction; and
(b) no bidding will necessarily be accepted, and the goods may be re-offered until sold at a price satisfactory to the Collector; and
(c) the Collector reserves to himself the right to refuse the bidding of any person who has not satisfactorily complied with the conditions of previous sales; and
(d) the highest bidder is the purchaser, but if a dispute arises as to the last or best bidder the lot shall be put up again and resold; and
(e) the purchase money shall be paid in cash on the acceptance of the bid, and if it is not so paid–
(i) the lot may be again offered; and
(ii) the person whose bid was accepted is liable to pay to the Collector any loss sustained by reason of his failure to comply with this condition; and
(f) the goods are sold–
(i) subject to duty, unless the Collector otherwise directs; and
(ii) free of all charges up to the date of sale; and
(iii) with all faults; and
(g) should there be any discrepancy between the quantity stated in the sale list and the actual quantity available for delivery, the Collector is not bound to deliver more than the quantity available for delivery; and
(h) the goods shall be removed from the warehouse within seven days after the sale, and if they are not so removed the purchaser is liable for rent and charges on them from the date of the sale up to the date of delivery, at the rates prescribed by Section 51 in respect of goods warehoused in a Government warehouse; and
(i) all goods remaining in the warehouse after the sale are at the purchaser’s risk and expense; and
(j) if goods referred to in Paragraph (i) are not removed within 14 days after purchase–
(i) they may be again offered for sale by the Collector; and
(ii) the original purchaser is not entitled to a refund of any moneys paid by him.
Where goods are delivered for exportation, transhipment, transfer or removal, the necessary forms accompanying them shall be duly receipted–
(a) by the Chief Officer of the receiving ship or aircraft; or
(b) by such other person in the employ of, and authorized by, the owner or agent of the ship or aircraft as is approved by the Collector.
(1) In this section, “Customs document” includes any receipt, certificate, account, book, manifest, declaration, entry, invoice, licence, security, notice, permit, debenture, report, authority, consent or other document given, issued, or kept by or produced or delivered to the Customs or an officer of Customs.
(2) A person who, without the authority of the Collector (proof of which is on the person charged), makes any alteration, addition or erasure to or in any Customs document is guilty of an offence.
(3) A person who uses, puts off or has in his possession a Customs document to or in which any alteration, addition or erasure has been made without the authority of the Collector (proof of which is on the person charged) is guilty of an offence.
Penalty: Subject to Sections 163, 164 and 165 of the Act, a fine not exceeding K500.00.
(1) Where a form prescribed by this Regulation contains, by way of note or otherwise, a clear direction or indication of any requirement of the Customs as to–
(a) the number of copies of the document to be tendered; or
(b) the nature or form of the information to be furnished to the Customs; or
(c) any action, either by way of signing a form of declaration or otherwise, to be taken by the person concerned in the transaction in which the document is used, or by his authorized agent; or
(d) receipts to be signed by officers of ships or aircraft, or other persons, in proof that the goods described in the form have been received for carriage or otherwise,
the requirement so indicated shall be deemed to be prescribed by this Regulation.
(2) The Collector may require copies of any prescribed form to be tendered in addition to the number indicated on the form.
Where the Commissioner General is satisfied that facilities exist for processing computerised entries in respect of any customs transaction, he may authorize the use of an entry form other than prescribed under Schedule 1.
SCHEDULE 1
PAPUA NEW GUINEA.
Customs Act 1951.
Form 1 – Permit to Work Overtime (except on Sundays and Holidays).
Reg., Sec. 3(5). Form 1.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 2 – Wharfs: Security to the Customs.
Reg., Sec. 5(1). Form 2.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 3 – Wharfs: Security to the Customs.
Reg., Sec. 5(1). Form 3.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 4 – Carriage Licence.
Reg., Sec. 6(2). Form 4.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 5 – Boat or Lighter Licence.
Reg., Sec. 6(3). Form 5.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 6 – Licensed Carriage – Security to the Customs.
Reg., Sec. 8(2). Form 6.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 7 – Licensed Boat/Lighter – Security to the Customs.
Reg., Sec. 8(3). Form 7.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 8 – Security to the Customs.
Act, Sec. 14(2). Form 8.Reg., Sec. 13.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 9 – Memorandum of Cash Deposit under Customs Act Section 13 Pending Production of Evidence under Customs Act Section 133.
Reg., Sec. 14(2). Form 9.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 10 – Ship’s Report inwards.
Reg., Sec. 18. Form 10.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 11 – General Declaration (Aircraft).
Reg., Secs. 18, 31, 33, 34. Form 11.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 12 – Manifest Amendment.
Reg., Sec. 18(2). Form 12.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 13 – Consumption List.
Reg., Sec. 18(6). Form 13.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 14 – Sight Entry.
Reg., Sec. 20(1). Form 14.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 15 – Customs Entry Form.
Regulation, Section 21 CUSTOMS ENTRY FORM FORM 15
[7]PAPUA NEW GUINEA.
Customs Act 1951.
Form 17 – Cart-note.
Reg., Sec. 22(2). Form 17.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 18 – Transhipment Entry.
Reg., Sec. 23(1). Form 18.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 19 – Transhipment (Single Transaction): Security to the Customs.
Reg., Sec. 23(2). Form 19.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 20 – Security to the Customs.
Reg., Sec. 24(2)(f). Form 20.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 21 – Security to the Customs.
Reg., Sec. 24(2)(f). Form 21.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 22 – Cart, Boat, or Lighter Note for Goods Transhipped or Transferred under Transit Permit.
Reg., Sec. 25(1). Form 22.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 23 – Cart-note.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 24 – Collector’s Permit to Discharge Ship/Aircraft before Entry. .
Reg., Sec. 28. Form 24.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 25 – Transit Permit.
Reg., Sec. 29(1)(a). Form 25.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 26 – Transit Permit.
Reg., Sec. 29(1)(a). Form 26.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 27 – Transit Permit (Single Transaction): Security to the Customs.
Reg., Sec. 29(1)(b). Form 27.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 28 – Transit Permit (Period): Security to the Customs.
Reg., Sec. 29(1)(b). Form 28.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 29 – General Shipping: Security to the Customs.
Reg., Secs. 23(2), 29(1)(b), 43(4), 44(3). Form 29.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 30 – General Shipping: Security to the Customs.
Reg., Secs. 23(2), 29(1)(b), 43(4), 44(3). Form 30.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 31 – Despatch Note for Imported Goods Unshipped and Transferred Coastwise or inland under Customs Control.
Reg., Sec. 29(3). Form 31.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 32 – Stiffening Permit.
Reg., Sec. 30. Form 32.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 33 – Entry of Ship Outwards.
Reg., Sec. 31(a). Form 33.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 35 – Ship’s Outward Manifest.
Reg., Sec. 33(a). Form 35.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 36 – Application for Clearance and Guarantee to Pay Duty.
Reg., Sec. 34(1). Form 36.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 37 – Clearance.
Reg., Sec. 34(2). Form 37.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 38 – Transire.
Reg., Sec. 35(1), 71(1)(a). Form 38.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 39 – Landing Certificate.
Reg., Sec. 36. Form 39.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 40 – Licensed Warehouses: Security to the Customs.
Reg., Sec. 37. Form 40.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 41 – Requisition to Re-gauge or Re-pack Spirits and Wines. .
Reg., Secs. 40(7), 41(1). Form 41.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 42 – Requisition to Re-pack or Re-weigh (Fixed Rates).
Reg., Secs. 40(7), 41(1). Form 42.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 43 – Requisition to Re-pack (Ad Valorem Rates).
Reg., Sec. 40(7), 41(1). Form 43.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 45 – Entry for Exportation or for Removal, Coastwise or inland, from a Warehouse.
Reg., Secs. 43(1), 44(1). Form 45.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 46 – Cart-note–Goods ex Warehouse.
Reg., Sec. 43(2), 44(2). Form 46.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 47 – Removal from Warehouse (Single Transaction): Security to the Customs.
Reg., Sec. 43(4), 44(3). Form 47.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 48 – Entry ex Warehouse–Local Removal.
Reg., Sec. 44(1). Form 48.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 49 – Despatch Note for Goods ex Warehouse, Including Excisable Goods Transferred under Customs Control.
Reg., Sec. 44(5). Form 49.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 50 – Bond Certificate.
Reg., Sec. 50(1). Form 50.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 51 – Receipt for Bond Certificate.
Reg., Sec. 50(2). Form 51.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 52 – Application for Permission to Take on Board Ships’ or Aircraft’s Stores.
Reg., Sec. 53(1). Form 52.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 53 – Importer’s valuation declaration relating to transaction value under Division 2 of the Customs Regulation, 1987.
Reg., Section 19. Form 53. Method 1.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 54 – Importer’s valuation declaration relating to customs value under divisions 3 to 7 of the Customs Regulation, 1987.
Reg., Section 19(1)(b). Form 54. Method 2-6.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 55 – Application for Refund of Duty.
Reg., Sec. 59(5), (6). Form 55.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 56 – Application for Remission of Duty.
Reg., Sec. 59(5), (6). Form 56.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 57 – Declaration as to Pillage of Goods.
Reg., Sec. 59(7). Form 57.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 58 – Memorandum of Deposit of Duty under Section 107 of the Customs Act.
Reg., Sec. 60(2)(a). FORM 58.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 58A – Security to the Customs.
Reg., Sec. 60(2)(a). FORM 58A.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 58B – Personal Undertaking to the Collector of Customs.
Reg., Sec. 60(2)(a). FORM 58B.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 59 – Notice of intention to Pack.
Reg., Sec. 63(1)(a). Form 59.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 60 – Exports for Drawback.
Reg., Secs. 64(1), 65(b). Form 60.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 61 – Drawback Despatch Note.
Reg., Secs. 64(1), 65(b). Form 61.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 62 – Notice of Seizure under Section 126 of the Customs Act.
Reg., Sec. 67(1). Form 62.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 63 – Seized Goods–Security to the Customs.
Reg., Sec. 67(2). Form 63.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 64 – Notice to Produce Documents, etc.
Reg., Sec. 68. Form 64.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 65 – Summons to Witness.
Reg., Sec. 70(4). Form 65.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 66 – Warrant of Execution.
Reg., Sec. 70(7). Form 66.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 67 – General Transire.
Reg., Sec. 71(1)(b). Form 67.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 68 – General Transire–Security to the Customs.
Reg., Sec. 72(1). Form 68.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 69 – Cargo Book.
Reg., Sec. 72(2)(a). Form 69.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 70 – Transire–Transfer of Dutiable Goods by inland Carriage.
Reg., Sec. 75(1). Form 70.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 71 – Application for Customs Agent’s Licence.
Reg., Sec. 77. Form 71.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 72 – Application for a Customs Agent’s Licence by a person who wishes to be Accepted as a Sub-agent.
Reg., Sec. 77. Form 72.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 73 – Customs Agent’s Licence.
Reg., Sec. 77. Form 73.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 74 – Customs Agent: Security to the Customs.
Reg., Sec. 81. Form 74.
PAPUA NEW GUINEA.
Customs Act 1951.
Form 75 – Customs Agent: Security to the Customs where Security covers Head Agent and Sub-agent.
Reg., Sec. 81. Form 75.
SCHEDULE 2 – PERMITTED RE-PACKING IN WAREHOUSES.
Reg., Sec. 40(1).
| Spirits, into cases or demijohns | 9.092 l (reputed) |
| Spirits, into bulk | 22.730 l (reputed) |
| Perfumed spirits | 2.273 l |
| Wine, into cases or demijohns | 9.092 l |
| Wine, into bulk | 63.645 l |
| Beer, into cases | 9.092 l |
| Beer, into bulk | 81.830 l |
| Essences | 2.273 l |
| Tobacco, cut, in tins | 4.536 kg |
| Tobacco, manufactured (other than cut, in tins) | 1 caddy |
| Tobacco, unmanufactured | 9.072 kg net |
| Cigars | 4.536 kg net |
| Cigarettes | 4.536 kg net |
| Albumen, dry | 9.072 kg net |
| Cocoa or Chicory | 4.536 kg net |
| Coffee | 9.072 kg net |
| Dried fruits | 12.701 kg net |
| Saccharin | 454 g net |
SCHEDULE 3 – CHARGES FOR GOODS IN GOVERNMENT WAREHOUSES.
Reg., Sec. 51.
| Item No. | Article. | Receipt and delivery. | Rent per week. | |||
|---|---|---|---|---|---|---|
| | | K | K | |||
| 1. | Drugs (including medicinal opium)-per package | 0.10 | 0.10 | |||
| 2. | Dutiable postal articles– | | | |||
| | (a) | per package. | 0.04 | | ||
| | (b) | for each 1.361 kg net weight or part thereof– | | 0.04 | ||
| | and where, in the opinion of the Collector, the goods are of such value as to require special precautions for safety, the rent prescribed
by Item 3 of this scale shall be levied. | | | |||
| 3. | Goods of such value as, in the opinion of the Collector, require special precautions for safety– | | | |||
| | (a) | not exceeding K200.00 in value | 0.30 | 0.45 | ||
| | (b) | for every additional K200.00 in value or part of K200.00 | 0.30 | 0.45 | ||
| 4. | Goods, heavy-machinery, metals and manufactures of metals, not being goods covered by any other item of this scale, per 1.016 t– | | | |||
| | (a) | in packages over 508.023 kg each in weight and not exceeding 1.016 t | 25 | 0.22 | ||
| | (b) | in packages over 1.016 t each in weight but not exceeding 2.032 t | 45 | 0.22 | ||
| | (c) | in packages exceeding 2.032 t | 50 | 0.30 | ||
| 5. | Motor cars– | | | |||
| | (a) | for each 1.016 t or part thereof | 00 | | ||
| | (b) | for each 1.133 m3 or measurement of less than 1.133 m3 | | 0.25 | ||
| 6. | Single packages and small consignments or portions of consignments, per aggregate of packages– | | | |||
| | (a) | one or more packages of the same import mark or consignment, aggregating not more than 0.057m3 in volume or 50.802kg in weight | 0.45 including receipt and delivery and 2 weeks’ rent; after that 0.05 per week rent. | | ||
| | (b) | one or more packages of same import mark or consignment, aggregating not more than 0.057m3 in volume or 50.802 kg in weight, but not
more than 0.283 m3 in volume or 254.012 kg in weight | 0.75 including receipt and delivery and 2 weeks’ rent; after that 0.05 per week rent. | | ||
| | (c) | one or more packages of same import mark or consignment, aggregating not more than 0.283m3 in volume or 254.012 kg by weight but not
more than 0.566 m3 in volume or 508.023 kg by weight | 0.90 | | ||
| 7. | Spirits; spirituous liquors; wine; ale, beer and the like; in bulk-per package | 0.45 | 0.15 | |||
| 8. | Spirits; spirituous liquors; wine; ale, beer and the like; in bottles or tins-per package | 0.30 | 0.05 | |||
| 9. | Timber, for each 100 superficial feet or measurement of less than 100 superficial feet | 0.15 | 0.05 | |||
| 10. | Tobacco-manufactured (including “Trade”)– | | | |||
| | (a) | per package not exceeding 136.078kg net | 0.38 | 0.05 | ||
| | (b) | per package exceeding 136.078kg net | 0.45 | 0.08 | ||
| | (c) | unmanufactured-per 50.802kg net or any part thereof | 0.15 | 0.02 | ||
| | (d) | cigars and cigarettes-per package | 0.60 | 0.08 | ||
| 11. | Unspecified goods-over 0.566m3 in volume or 508.023kg in weight, per 1.016t of weight, or 1.133m3 of volume (fractional parts to be
charged in proportion). | 05 | 0.30 | |||
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URL: http://www.paclii.org/pg/legis/consol_act/cr1951215
