- Independent State of Papua New Guinea- Chapter 101.Customs Act.
- PART I.—PRELIMINARY.
- PART II.—ADMINISTRATION OF THE CUSTOMS.
- 3. Administration of this Act.
- 3A. Delegation by Commissioner General and Collectors.
- 4. Appointment of officers of Customs.
- 5. Customs seal.
- 6. Customs flag, etc.
- 7. Declaration of ports, boarding stations, etc.
- 8. Sufferance wharfs and places for examination of goods.
- 9. Provision of accommodation on wharfs, etc.
- 10. Licensing of carriages, etc.
- 11. Working days and hours.
- 12. Overtime charges.
- PART III.—CUSTOMS SECURITIES.
- PART IV.—CUSTOMS CONTROL, ENTRIES, ETC.
- PART V.—THE IMPORTATION OF GOODS.
- PART VI.—EXPORTATION OF GOODS.
- 40. Control of exports.
- 41. Size of exporting vessels.
- 42. Entry outwards.
- 43. Entries in regard to arms, explosives, etc.
- 44. Shipping of goods.
- 45. Short-shipped goods.
- 46. Production of documents and security for export.
- 47. Certificates of clearance.
- 48. Shipment of unspecified goods.
- 49. Bringing to at proper station, etc., on departure.
- 50. Accounting for missing goods.
- 51. Unshipping in Papua New Guinea of goods for export.
- 52. Certificates as to due landing of exported goods.
- PART VII.—THE WAREHOUSING OF GOODS.
- Division 1.—Licensed Warehouses.
- 53. Warehousing of dutiable goods.
- 54. Licensing of warehouses.
- 56. Account of goods to be warehoused.
- 57. Deposit of goods in warehouses.
- 58. Removal of goods to warehouse.
- 59. Packaging of goods for warehousing.
- 60. Repacking in warehouse.
- 61. Manufacture of goods in warehouses.
- 62. Removal of goods from private warehouse to general warehouse.
- 63. Maximum period of warehousing.
- 64. Access by Collector to warehouses.
- 65. Re-gauging or re-weighing of warehoused goods.
- 66. Re-valuation of warehoused goods.
- 67. Sale of warehoused goods if dues in arrear.
- 68. Destruction of warehoused goods not worth duty.
- 70. Entry of warehoused goods and goods entered for warehousing.
- Division 2.—Government Warehouses.
- Division 1.—Licensed Warehouses.
- PART VIII.—SHIPS' AND AIRCRAFT'S STORES.
- PART IX.—THE DUTIES.
- Division 1.—Payment and Computation of Duties Generally.
- Subdivision A.—Liability to and Payment of Duty.
- Subdivision B.—Computation and Payment Generally.
- 86. Ascertainment of weights and measures.
- 87. Proportionate calculations.
- 88. Determination of duty by reference to reputed size or quantity.
- 89. Calculation of duty by measurement.
- 90. Strength of spirits.
- 92. Substitutes for dutiable goods.
- 93. Goods in parts.
- 94. Condensed articles.
- 95. Value for duty.
- 96. Ascertainment of value for duty.
- 97. Production of genuine invoices.
- 98. Conversion of currencies.
- 99. Assessment of value.
- Division 2.—Ad Valorem Duties.
- Division 3.—Short-paid Duty, Refunds, Remissions, Rebates, etc.
- Division 4.—Release of Imported Goods for Re-export.
- Division 1.—Payment and Computation of Duties Generally.
- PART X.—DRAWBACKS.
- PART XI.—OFFICERS.
- Division 1.—Powers of Officers.
- Subdivision A.—Preliminary.
- Subdivision B.—Writs of Assistance and Customs Warrants.
- Subdivision C.—General Powers, etc.
- 120. Forcing ships, etc., to bring to or land.
- 122. Examinations etc., of goods.
- 125. Seizure of goods.
- 126. Notice of seizure.
- 127. Return of seized goods on security.
- 129. Requirement by Collector of legal proceedings for return of seized goods.
- 130. Disposal of forfeited ships, etc.
- 132. Impounding of documents.
- 133. Further proof of proper entry.
- 134. Translation of foreign documents.
- Subdivision D.—Powers of Arrest, etc.
- Division 2.—Protection of Officers.
- Division 1.—Powers of Officers.
- PART XII.—PENAL PROVISIONS.
- Division 1.—Forfeitures.
- Division 1A. -Administrative Penalties.
- Division 2.—Offences.
- 148. Assemblies for smuggling, prevention of seizures, etc.
- 149. Smuggling.
- 151. Offences in relation to narcotic drugs.
- 154. Bribery of officers, undue influence, etc.
- 155. Assaulting, resisting, obstructing, etc., officers.
- 156. Rescuing seized goods, etc.
- 157. Collusion and similar offences by officers, etc.
- Division 3.—Penalties.
- PART XIII.—CUSTOMS PROSECUTIONS.
- PART XIV.—DISPUTES AS TO DUTY.
- PART XVI.—THE COASTING TRADE.
- PART XVII.—AGENTS.
- PART XVIII.—MISCELLANEOUS.
- SCHEDULE.
Customs Act (Chapter 101) [Consolidated to No 17 of 2005 - Customs (2006 Budget Amendment) Act 2005].
INDEPENDENT STATE OF PAPUA NEW GUINEA.
CHAPTER No. 101.
Customs Act.
Being an Act relating to the Customs.
PART I.—PRELIMINARY.
1. Interpretation.
(1) In this Act, unless the contrary intention appears—
"airport" means a place declared under Section 7(1)(d) to be, for the purposes of this Act, a place for the landing of aircraft;
"airport owner" includes the occupier of an airport;
"aircraft" includes aeroplanes, seaplanes, airships, balloons, and any other means of aerial locomotion;
“assessment of duty” includes the determination of the amount of duty payable;”
"Assistant Commissioner of Customs" means an Assistant Commissioner of Customs appointed by the Commissioner General;
"authentication code" means any identification or identifying code, password or any other authentication method or procedure which has been assigned to a registered user of the computer service referred to in Section 195 for the purpose of identifying and authenticating the access to and use of the computer service by the registered user;”
“authorised officer” in relation to this Act, means an officer of Customs authorised in writing by the Commissioner of Customs to exercise the powers or perform the functions of an officer under the Act;
"boarding station" means a place declared under Section 7(1)(a) to be, for the purposes of this Act, a boarding station;
"by authority" means by the authority of an officer performing duty in the matter in relation to which the expression is used;
"cannabinoids" means cannabinoids of all kinds, other than a cannabinoid of a kind that can be obtained from a plant that is not a cannabis plant;
"cannabis" means a cannabis plant, whether living or dead, and includes, in any form, any flowering or fruiting tops, leaves, seeds, stalks or any other part of a cannabis plant or cannabis plants and any mixture of parts of a cannabis plant or cannabis plants, but does not include cannabis resin or cannabis fibre;
"cannabis fibre" means goods that consist wholly or substantially of fibre obtained from a cannabis plant or cannabis plants but do not contain any other substance or thing obtained from a cannabis plant;
"cannabis plant" means a plant of the genus Cannabis;
"cannabis resin" means a substance that consists wholly or substantially of resin (whether crude, purified or in any other form) obtained from a cannabis plant or cannabis plants;
"carriage" includes vehicle and conveyance of any kind;
“clearance” means the completion of the Customs formalities necessary to allow the goods to enter home consumption or to be exported, as the case may be;
"Collector" includes—
(a) the Commissioner General; and
(b) the Commissioner of Customs; and
(c) an Assistant Commissioner of Customs; and
(d) a principal officer of Customs performing duty at the time and place in relation to which the expression is used; and
(e) any officer performing duty in the matter in relation to which the expression is used;
"the Collector" means the principal officer at a port of entry;
“commercial document” in relation to goods, means a document or other record prepared in the ordinary course of business for the purposes of a commercial transaction involving the goods or the carriage or storage of the goods.
“Commissioner of Internal Revenue” …[Repealed]
“Commissioner General" means the Commissioner General of Internal Revenue appointed under Section 6 of the Income Tax Act 1959 and any reference in this Act to the Comptroller or the Commissioner shall be deemed to include the Commissioner General;
"the Comptroller" . . . [Repealed]
"Commissioner of Customs" means the Commissioner of Customs appointed under Section 3 and any reference in the Act to the Comptroller or the Commissioner shall be deemed to include the Commissioner of Customs;
“Container” means
(a) a container within the meaning of the Customs Convention on Containers, 1972 signed in Geneva on 2 December 1972, as affected by any amendment of the Convention that has come into force; and includes:
(b) a trailer or other like receptacle, whether with or without wheels, that is used for the movement of goods from one place to another; and
(c) any baggage; and
(d) any other thing that is or could be used for the carriage of goods, whether or not designed for that purpose.
“Conveyance” means an aircraft, railway rolling stock, vehicle, vessel or container of any kind.
“counterfeit trademark goods” includes -
(a) any goods, including packaging, bearing without authorisation a trademark which is substantially identical or deceptively similar to a well-known mark, a geographical indication or a trademark validly registered in respect of such goods, or which cannot be distinguished in its essential aspects from such a mark, and which thereby infringes or is likely to infringe the rights of the owner of the mark in question; or
(b) any trademark designed without authorisation to be applied to goods, whether presented separately or not, in the same circumstances as counterfeit trademark goods; or
(c) any goods bearing marks which are substantially identical or deceptively similar to protected trademarks, which may be in violation of any law relating to trademarks when used on goods or services differing from those for which a trademark is registered, causing confusion as to source or origin;
"the Customs" means the Division of Customs of the Internal Revenue Commission;
“The Customs Act” means this Act and any instruments (including rules, regulations or by-laws) made under this Act and any other Act, and any instruments (including rules, regulations or by-laws) made under any other Act, relating to customs in force within any part of the Independent State of Papua New Guinea.
“Customs Controlled Area” means: “customs formalities” means all the operations which must be carried out by the persons concerned and by the Customs in order to comply with the Customs law.”
“Customs-related law” means:
(a) this Act; or
(b) any other Act, or any regulations made under any other Act, that relate to the importation or exportation of goods, where the importation or exportation is subject to compliance with any condition or restriction or prohibition or is subject to any tax, duty, levy or charge (however described);
(c) any other Act, or any regulations made under any other Act, that relate to the control of people or conveyances, at the border or in or at a Customs Controlled Area where such control is subject to compliance with any condition or restriction or prohibition (however described);
(d) the Excise Act and regulations made under that Act;
(e) any other Act, or regulation made under any other Act, that falls within the administration of the Commissioner-General of the IRC;
"court" means a court of summary jurisdiction;
"documents" include: any article or material from which sounds, images or writing is capable of being produced with or without the aid of a computer or of some other device.”;
"drawback" includes bounty or allowance;
"dutiable goods" means goods in respect of which a duty of customs is payable;
“duty” or “duty of customs” or “customs duty” means all revenue collected by the customs and includes- on goods at the point of import or export and also includes all administrative penalties or interest imposed by the customs for a breach of the Act or Regulations;”
"goods" include—
(a) ships and aircraft; and
(b) all kinds of movable personal property;
"goods under drawback" means goods in respect of which a claim for drawback has been made;
"Government warehouse" means a Government warehouse appointed under Section 71(1);
"licensed warehouse" means a warehouse licensed under Section 54;
"master", in relation to a ship, means the person in charge of the ship, but does not include a pilot or a Government officer;
"narcotic drug" means any goods consisting of, or of a mixture containing, bufotenine, dimethyltryptamine, lysergide, mescaline, psilocin or psilocybin, or any goods declared under Section 2 to be narcotic drugs for the purposes of this Act;
"National Fiscal Commission" means the National Fiscal Commission established by Section 75 of the Organic Law on Provincial Government;