Why registration comes first
PNG Customs requires every importer and exporter to register with it, so that customs records integrate with the tax records of the Internal Revenue Commission. Registrations are entered into the ASYCUDA World system, the same platform brokers use to lodge import entries. Without a registered importer, a broker can't lodge an entry and the goods can't be cleared, so cargo sits in the terminal accruing charges. If you're an Australian supplier, it's worth checking your PNG customer is registered before you ship. For the full shipping process, see our complete guide to shipping to Lae.
Step 1: Register the business with the IPA
The Investment Promotion Authority (IPA) administers PNG's key business registration laws, including the Companies Act and the Business Names Act. Depending on how you trade, you'll register a company or a business name.
If the business is a foreign enterprise, meaning it's wholly owned, or 50% or more owned or controlled and managed, by non-citizens, there's an extra step. Under section 28 of the Investment Promotion Act 1992, foreign enterprises must be certified by the IPA before they conduct business in PNG. A foreign company registers under the Companies Act 1997 first, then applies for certification within 14 days. Australian companies setting up in Lae should allow for this in their timeline.
Step 2: Get a Tax Identification Number
Next, register with the Internal Revenue Commission (IRC) for a Tax Identification Number. Customs asks for the original TIN certificate, or an IRC confirmation letter, as part of its registration.
Consider GST at the same time. Businesses with taxable turnover of K250,000 or more in any 12-month period must register for GST. Registration also lets you claim credits for GST paid on business imports, which matters because import GST at 10% applies to most commercial imports.
Step 3: Complete customs client registration
PNG Customs' published requirements for businesses include:
- Form G26 (a and b), completed, signed and stamped with the organisation's seal.
- The original TIN certificate, or IRC confirmation letter.
- A copy of valid identification.
- A copy of the surrendered bill of lading or air waybill.
- The IPA certificate, or a letter from the IPA confirming the business is valid.
- For vehicle imports, a statutory declaration signed and stamped by a commissioner of oaths declaring ownership and import of the vehicle.
Customs asks for documents as properly scanned PDFs sent by email, and states that it won't accept photos, phone-app scans, watermarked scans or hard copies. Sole traders can register in their own name, trading as the business. Customs guidance also indicates registration must be renewed annually, so diarise it.
Requirements and submission addresses can change. Check the current Customs registration page, or ask your customs broker, before you submit.
Step 4: Appoint a licensed customs broker
Import entries can only be lodged by a licensed customs broker you've authorised in writing through the Form G26 agreement. The broker handles Customs, NAQIA and other border agency requirements before your goods are released. Choose one with a Lae presence; our guide to choosing a freight forwarder or customs broker in Lae explains what to check.
Step 5: Set up permits and payments
- NAQIA account. If you'll import food, agricultural products, timber products or used machinery, NAQIA import permits are applied for and paid online through a membership account. See our NAQIA requirements guide.
- Other permits. Some goods need permission from other authorities before import. Check our list of prohibited and restricted imports.
- Payment arrangements. Customs duties are paid electronically or by EFTPOS; cash isn't accepted. Have banking set up so you can pay within five clear working days of assessment.
Your ongoing obligations
Once registered, you're legally responsible for correctly declaring everything you import, even though your broker prepares the entry. You must keep import records, including invoices, contracts, payment proofs and correspondence, for five years, and failing to do so is an offence. Our customs clearance guide walks through what happens on every shipment.
Common registration mistakes
- Shipping before the consignee is registered, then paying storage while paperwork catches up.
- Consignee names on the bill of lading that don't exactly match the registered entity.
- Submitting phone photos of certificates instead of proper scans.
- Letting the annual customs registration lapse.
- Foreign-owned businesses trading before IPA certification is granted.
Frequently asked questions
Can an Australian company import into PNG without a PNG entity?
In practice, the importer of record needs to be registered with PNG Customs, which requires IPA and IRC registration. Most Australian exporters sell to a registered PNG consignee, or set up a local entity with IPA certification.
How long does importer registration take in PNG?
It depends on how quickly IPA, IRC and Customs process your documents. Start well before your first shipment leaves, and ask your broker for current processing times.
Do I need to renew my customs registration?
Customs guidance indicates importer registration must be renewed annually. Confirm the current requirement with your broker.
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.