Customs

New Tax Rate
Amendment to 40 PNC 1301, as Amended by RPPL No. 6-12 (28)
and RPPL – 6-35(5), Is Amended as Follows:
RPPL No: 6-37
RPPL No. 7-53

Imposition Of Import Tax

Every person who imports into the Republic any of the product set forth as follows in items (1), (2), (4), (5), (6), (7), (8), (9), and (10) below regardless of purpose, and any of the other products listed above into the republic for commercial purpose, shall be assessed and levied and shall pay taxes thereon at the following rates.

1. (1) Cigarettes: $2.00 per every 20 cigarettes
2. Tobacco Product Other Than Cigarettes: 117.65 per kg.
3. Perfumery, Cosmetics and Toiletries : 25%
4. Carbonated Soft Drinks: $0.10 per 12 fl oz
5. Beer: $0.03 per ounce
6. Liquor: $0.30 per ounces
7. Grape or Other Fruit-Base Wine: $0.20 per fl oz. Or meiric equivalent
8. Wine coolers or cooking wine with a recognized alcohol content $0.05 per os. Or metric equivalent
9. Bottled Water : 25% ad valorem All other alcoholic beverage products, including liquors, sake, and alcoholic products without grape or fruit hase: $0.30 per fluid oz. Or metric equivalent
10. Liquid Fuel and Liquid Petroleum-Base Products : $0.05 per Gallon
11. Vehicle S Or Vehicles Chassis : 5% Ad valorem + $250.00
12. All Other Import Products : 3%

Other Export Items

Based on the Customs Regulation (6.2.1) ” All other export for commercial purposes, must be exported on completion of an Export Declaration Form as prescribed by the Division of Customs. Submission of the Export Declaration Form for processing and payment of Export Tux if applicable.

Division of Customs will require all exporters to obtain a Customs Clearance Stamp or Certificate of Origin Form to be filled at the Customs Cargo Section prior to all commercial exported goods being exported ou of Palau. A declaration processing fee of $3.00 shall be charged for each import and export declaration presented for processing at any of the offices in which dearance of eargo is permitted, the declaration is presented m hard copy as a manual declaration and not lectronic form then an additional $0.10 (Ten cents) shall be charged an each item line the declaration.

Personal Exemptions

Cigarettes

Any person arriving in the republic by common carrier may bring in up to one carton of cigarettes (10 pack where each pack contain 20 cigarettes for a total of 200 cigarelles) without taxation.

Tobacco Product other than Cigarettes

Any person arriving in the republic by common carrier may bring in either one box of cigars (50 or fewer cigars), or one ounce of pipe tobacco, or one package of chewing tobacco not to exceed 3 oz ounces, without taxation.

Alcoholic Product

Any person arriving in the republic by common carrier may bring in a quantity of alcoholic product, as selected by that person, in an aggregated amount not to exceed two (2) liters, as exempted from import taxes.

Restriction

• Firearms and Ammunitions
• Prohibited Drugs
• Endanger Species under CITIES

Conversion Rate

Import Tax Formula

Size (x) Conversion Rate (x) Tax Rate = Import Tax

1. Example: Liquor
   750ml x # cs x # in cs x .03381/33.81 = liter (x) $10.143 = total tax due
2. Example : 1 Bottle of Wine
   750ml x # cs x # in cs x .03381/33.81 = liter (x) $6.762 = total tax due
3. Example: 1 SODA CAN
   355ml x # cs x # in cs x .03381/33.81 = liter (x) $0.28175 = total tax due
4. Example : 1 BEER
   12 oz x #c s x # in cs x .03381/33.81 = liter (x) $1.0143 = total tax due
5. Example : 1 Bottle Wine Cooler or cooking wine
   12 oz x # cs x # in cs x .03381/ 33.81
   = liter (x) $1.6905 = total tax due
6. Example: CICARETTE
   1 pack (20’s) (x) $5.00 = $5.00
7. Example: TOBACCO/TOBACCO PRODUCT
   Kg x $294.12 = Tax due
8. Example: Bottle water.
   (declared Value) (x) 25% = IMPORT TAX

Currency Reporting

All travelers into and out of Palau are required to Declare on the Arrival or Departure Card if they are carrying $10,000 or more in Currency or negotiable bearer instruments in their possession or baggage.
If yes, you are also required to complete a Border Currency Report Form

Seizure and Detention of Currency Administrative and Civil Penalties up to Double the value of the Currency (Cash Courier Disclosure Act of 2007)

Forfeiture of the currency and/or Monetary instruments and Criminal Penalties for Smuggling of up to five years imprisonment and/or $5,000 Fine (17 PNC Chapter 37)

Download pdf

Tel: 680 488 1985/6031
FAX: 680 488 4405
EMAIL: [email protected]
Prepared by: Training & Education Section

DIVSION OF CUSTOMS
BUREAU OF REV.,CUSTOMS & TAXATION
MINISTRY OF FINANCE
REPUBLIC OF PALAU