Papua New Guinea Customs Tariffs Overview

Tariffs:

Tax rate: Tariff rates vary depending on the type of goods and are usually calculated based on the landed price of the goods.

Influencing factors: The HS code of the goods, the place of origin, the import quantity, whether there is a trade agreement with Papua New Guinea, etc. will affect the tariff rate.

Value-added tax:

Tax rate: The value-added tax rate is relatively fixed, but it will also vary slightly depending on the type of goods.

Calculation basis: Value-added tax is generally calculated based on the duty-paid price (i.e. the landed price plus tariffs).

Consumption tax:

Scope of application: Consumption tax is mainly aimed at some specific consumer goods, such as tobacco, alcoholic beverages, etc.

Tax rate: The consumption tax rate is relatively high and will be adjusted regularly.

Other taxes and fees:

Import link taxes: In addition to the above taxes, there may be other import link taxes, such as statistical taxes.

Local taxes: Some local governments may levy local import taxes.

Factors affecting the tariff rate

HS Code: Each commodity has a unique HS code, and the tariff rate is usually determined based on the HS code.

Origin: The origin of the commodity affects whether it enjoys preferential tariff treatment.

Import quantity: For some commodities, the import quantity may affect the tariff rate.

Trade agreement: If there is a trade agreement between PNG and the country of origin of the commodity, it may enjoy preferential tariff treatment.