AsianLII [Home] [Databases] [WorldLII] [Search] [Feedback]

APEC Agreements and Declarations

You are here:  AsianLII >> Databases >> APEC Agreements and Declarations >> APEC RULES OF ORIGIN - PAPUA NEW GUINEA

[Database Search] [Name Search] [Noteup] [Help]

APEC RULES OF ORIGIN - PAPUA NEW GUINEA

2.11 PAPUA NEW GUINEA: PREFERENTIAL RULES OF ORIGIN

2.11.1 BASIS OF SUBSTANTIAL TRANSFORMATION CRITERIA

Determination of substantial transformation is on a change in tariff heading basis.

2.11.2 BACKGROUND TO PREFERENTIAL RATES OF DUTY Trade Initiatives

Preferential rates of duty flow from the following trade initiatives:


Initiative
Agreement Status
Preference Flow
Trade Agreement among the Melanesian Spearhead Group Countries
Multilateral
Reciprocal

Duty free access only applies to certain products as specified in the National Gazette No. G108 of 12 November 1995.

2.11.3 LEGISLATION AND OTHER RULES/DOCUMENTS

The rules of origin are incorporated in Annex 1 (Rules of Origin) of the Trade Agreement among the Melanesian Spearhead Group Countries (Appendix 3.3 of this compendium).


2.11.4 RESPONSIBILITY FOR CORRECT DETERMINATION OF ORIGIN

Customs operations in the Internal Revenue Commission are responsible for the correct determination of origin of a product. A potential exporter must satisfy customs operations that the goods do originate within the MSG countries. The customs authorities can then issue a Certificate of Origin. This will allow duty free importation of the specified products to any of the other MSG countries.


2.11.5 RULES OF ORIGIN Goods the Produce of the Country

Wholly obtained products are basically non-manufactured raw products of a preference country. These include mineral products, marine and agricultural products etc.

Goods Wholly Manufactured in the Country

This category includes goods that are produced exclusively from products that are wholly obtained from the country.

Goods Partly Manufactured in the Country

The criterion applied is a change of tariff heading system. A product is considered to be sufficiently worked or processed when the product is classified in an HS tariff heading (at the four digit level) which is different from those in which all the non-originating materials used in its manufacture are classified.

A number of operations are considered as insufficient working or processing to confer the status of originating products, whether or not there is a change of tariff heading. These include packing, marking and labelling, mixing of products, simple assembly of parts of articles and slaughter of animals.

2.11.6 DIRECT SHIPMENT PROVISIONS

Direct shipment is not required.

2.11.7 OTHER CONDITIONS OR REQUIREMENTS

There are no other conditions or requirements.

2.11.8 REVIEW PROCEDURES

Any issues in dispute should be addressed to the Commissioner for Customs.

2.11.9 CONTACTS

Mr David Sode
Commissioner for Customs Internal Revenue Commission Revenue House
P.O. Box 777
Port Moresby
PAPUA NEW GUINEA

Tel: 675-322-6602
Fax: 675-321-4002

AsianLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback
URL: http://www.asianlii.org/apec/other/agrmt/aroopng316