The legal starting point
By law, the owner of the goods is responsible for correctly declaring everything imported into PNG, whether by sea, air or land. That declaration is a formal import entry on Customs Form 15, lodged electronically in the ASYCUDA World system. Only a licensed customs broker who has been authorised in writing through the Form G26 agreement can lodge it. The broker then handles Customs, NAQIA and any other border agency requirements before the goods are released for home consumption.
If you haven't registered as an importer yet, start with our guide to registering as an importer in PNG. For the broader context, see our complete guide to shipping to Lae.
The clearance sequence
- Before the ship sails: prepare documents. Collect the commercial invoice, packing list, bill of lading, purchase order, proof of payment and any permits. Check they agree with each other. Our documents checklist lists them all.
- Lodge the entry. Your broker lodges Form 15 through ASYCUDA World. The entry can be lodged up to five working days before the goods arrive and no later than five working days after the vessel reports its arrival. Lodging early is the single most effective way to speed up clearance.
- Upload supporting documents. The broker attaches the commercial invoice, bill of lading, packing list, purchase order, bank transfer documents, valuation documents, a certificate of origin if you're claiming a preferential tariff, and any import permits or licences.
- Verification and inspection. Customs checks classification under the Customs Tariff Act, the declared value, the duty rate and whether any restricted goods have the right permits. Customs can inspect any shipment before release, based on risk assessment or intelligence. Your broker coordinates this.
- Notice of Assessment. You receive a notice setting out customs duty, excise if applicable, and GST. The duty rate applied is the one in force on the day the entry was lodged.
- Pay duties and taxes. Payment is due within five clear working days of the notice, by electronic payment or EFTPOS only. Cash isn't accepted.
- Quarantine clearance. Where NAQIA has an interest, its inspection and release run alongside Customs. See our NAQIA guide.
- Carrier release and terminal collection. Once cleared, the shipping line or its agent releases the cargo against the original bill of lading, an express release or a sea waybill, and the container can leave SPICT.
Low-value and simplified entries
Customs doesn't require a full import entry for passengers' and crew members' personal or household effects, or for single shipments with a dutiable value of up to PGK 5,000, which are reported in a simplified form instead. Goods with a dutiable value of no more than PGK 250 are duty-free. Commercial importers bringing in container loads will almost always need a full entry.
A realistic timeline
| When | What should happen | Who |
|---|---|---|
| Before shipment | Importer registered; permits secured; documents checked | Importer, supplier, broker |
| Up to 5 working days before arrival | Entry lodged in ASYCUDA World | Broker |
| Vessel arrival | Verification underway; inspection called if required | Customs, NAQIA |
| On assessment | Duty and GST paid, ideally the same day | Importer |
| After release | Carrier release; container collected; empty returned | Broker, trucking operator |
When everything is ready before the ship berths, well-organised consignments can clear within days. When the entry is lodged after arrival or a permit is missing, clearance can drag into weeks and demurrage and storage charges pile up.
What happens when things go wrong
- Late payment: the original duty, plus interest at 8% for each five-day period or part thereof, plus an administrative penalty.
- Incorrect declaration: an administrative penalty of 50% to 200% of the additional duties and taxes owed, and future imports may be targeted for closer checks.
- Prohibited or restricted goods without a permit, or a false declaration: goods, and possibly the vehicle or ship, can be seized, and you may be prosecuted.
- Seizure: you have 30 calendar days to pay a security bond or start court proceedings, after which Customs can sell the goods at auction.
Our guide to prohibited and restricted imports helps you avoid the most serious of these.
Record keeping and audits
Importers must keep all import-related records, including invoices, contracts, payment proofs and emails, for five years from the date of import, and Customs can request them during an audit. Failing to keep them is an offence carrying severe penalties, including imprisonment. Keep a digital file per shipment and make sure your broker gives you copies of everything lodged.
Tips from the clearance desk
- Send your broker the full document set as soon as the bill of lading is issued, not when the ship arrives.
- Describe goods in plain, specific language. "Spare parts" invites questions; "hydraulic hose assemblies for excavators" doesn't.
- Make sure the invoice value matches the bank transfer. Customs asks for both.
- If a classification is unclear, seek guidance from a PNG Customs tariff officer before you ship, and understand whether you're getting general advice or a formal ruling.
- Have funds ready so you can pay the assessment the day it's issued. Our duty and GST guide helps you estimate the amount.
Frequently asked questions
How long does customs clearance take in Lae?
With the entry lodged before arrival and documents in order, clearance can take a few days. Missing permits, inspections or late lodgement can stretch it to weeks.
Can I clear my own goods through PNG Customs?
Commercial import entries must be lodged by a licensed customs broker authorised through Form G26. Some low-value shipments can be reported in a simplified form.
Can I pay PNG customs duty in cash?
No. Customs accepts electronic payments or EFTPOS only.
When can my broker lodge the import entry?
Up to five working days before the goods arrive, and no later than five working days after the vessel reports its arrival.
Wade Miller
Senior Air Freight Writer, Sydney
Wade has spent more than 20 years in freight, from cargo terminal ramps to forwarding operations and customs documentation, working with importers and exporters across Australia and the Asia-Pacific. He writes practical guides on rates, paperwork and the rules that affect shipments, and reviews them against primary sources such as customs authority publications and carrier notices.
Related guides
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This guide is general information based on publicly available sources at the date shown. Rules, rates and schedules change, so confirm details with PNG Customs, NAQIA, your carrier or a licensed customs broker before you ship. Spotted something out of date? Report a correction.