Import & Export Tari.. - PNG Customs Service

(a)(b)the provisions of Section 79 of the Customs Act (Chapter 101) are deemed to refer to the firstentry for home consumption; andthe duty imposed on the goods by this Section is the duty that would have been applicable ifthis Act had not been enacted.3. RATE OF IMPORT DUTY.(1) Subject to Subsection (3) the import duty in respect of imported goods is the rate of duty specifiedunder the heading " Rate of Duty" in column 3 of Schedule 1 opposite the Tariff Item number anddescription of the goods.(2) Where the rate of import duty in column 3 of Schedule 1 is specified as "Free" opposite the descriptionof goods, the rate of import duty on those goods is free.(3) Notwithstanding anything else in this Act, for-(a) gas project imports of any prefabricated production or processing equipment used or requiredsolely or substantially in or for the Gas project, including in particular such items falling undertariff items set out in the table below, the rate of import duty applicable from 1 st January 2002 shallbe ‘free’Tariff ItemDescription of Goods6810.91.00 Prefabricated structural components for building or civil engineering7301.2 Angles, shapes and sections7308.10.00 Bridges and bridge sections7308.90.90 Other (structures)7309.00.00 Reservoirs, tanks, vats and similar containers for any material (other thancompressed or liquefied gas), of iron or steel, of a capacity exceeding 300L,whether or not lined or heat insulated, but not fitted with mechanical orthermal equipment.; and(b) all other Gas Project imports the rate of import duty applicable from 1 st January 2002 shall be therate shown under the heading “Duty Rate On and From 1 st Jan 2006”.”4. DUTIES OF CUSTOMS ON EXPORTS.Subject to the provisions of this Act, duties of Customs, being export duties, are imposed in accordance with thisPart on all goods exported from Papua New Guinea and shall be charged, collected and paid on all such goodsaccordingly.5. RATE OF EXPORT DUTY.(1) The export duty in respect of goods entered for export out of Papua New Guinea is the rate of dutyspecified in Column 3 (headed "Rate") of Schedule 2 opposite the Tariff Item number and descriptionof the goods.(2) Where no item in Schedule 2 applies to goods entered for export the rate of duty is free.(3) Where, in column 4 of Schedule 2, the rate of duty in respect of goods is marked "subject to variationon export price change", the Minister may adjust the rate of duty in respect of those goods by apercentage equal to the percentage of any change in the export price of such goods, provided that suchadjustment in the rate of duty amounts to a change of at least K0.01 per taxable unit.6. PERCENTAGE RATE ON DUTY.(1) Where reference is made to a percentage in relation to a rate of duty, the reference shall be read as areference to that percentage of the value of the goods.(2) For the purpose of this Act, the value of any imported goods is the value for duty of the goodsdetermined in accordance with Section 95 (1) of the Customs Act (Chapter 101).7. EXPORT VALUE.(1) For the purpose of Schedule 2, the rate of export duty, in relation to goods entered for export out ofPapua New Guinea, shall be determined according to the export value at the level of free on board(f.o.b.) which represents a satisfactory return for the exported goods that is, in all circumstances, thetotal price paid or payable by the buyer who intends to take delivery in the importing country.(2) For the purpose of this Act, the Minister may, by notice in the National Gazette, declare a value perunit of goods to be the value which shall be used for the purpose of calculating the export value of thegoods subject to export duty under this Act.