Application for Customs Identification Number
If you are importing or exporting personal effects (non-commercial in nature), you must first apply for a Customs Identification Number (CIN) in the approved form before you can process your import/export documents.
You may download the CIN apllication form from the following link
Please download Private CIN Application form.
If you already have a Tax Identification Number (TIN) you should use your TIN for all your Customs transactions.
In the case of goods imported or exported for commercial purposes, the importer or exporter, as the case may be, must provide Customs with the valid business or company Tax Identification Number.
Administrative Penalties
Customs may issue administrative penalties where it is deemed necessary for the enforcement of Customs laws and to encourage compliance with the same.
Penalties may be imposed for –
(a) Giving false or misleading statements or declarations to Customs;
(b) Failing to submit documents requested by Customs;
(c) Presenting Cheques that are not honoured by your bank ;
(d) Failing to account for goods subject to Customs control;
(e) Failing to deal with goods according to a Customs direction or authorization; or
(f) Unauthorized entry into Customs area.
Customs Clearance Document Requirements
- Commercial Invoice
- Certificate of Origin
- Bill of Lading/Airway Bill
- Packing List
- Any other necessary permits or licenses
- Importer’s Registration Certificate
- Valuation Declaration
- Declarations of any prohibitions or restrictions
- Import Entry or Customs Form
- Proof of Payment
- Any other document required by government authorities
Customs Tariffs
Calculation of Customs duties and excise taxes:
The duty and excise taxes that apply to your goods are listed in the Customs Duty Schedule and Excise Tax Schedule.
The types of duty concessions and their conditions are listed in Chapter 98 of the Customs Duty Schedule.
Please note that in addition to duties and taxes, you may be required to pay a processing fee as well as 15%Taxes Consumption Taxes
Payment Methods
Payments in bank notes and coins will only be accepted in Tongan pa’anga and seniti.
may be made to the cashier at One Stop Shoplocated at our Customs Head Office.To do this – simply bring your cash or business cheque to Customs and make your payments.
via an EFTPOS facility are available at the One Stop Shop for payment of Customs fees and charges. Feel free to contact us in advance of payment to enquire about this EFTPOS facility.
Customs must issue you with a receipt for your payment. Please make sure that you collect this receipt and store this as part of your records.
Payment of Customs duties and taxes
Unless you are granted deferred payment by Customs; duty and taxes payable on imported goods shall be paid within 5 working days of the processing of the relevant Customs entry.
Customs Fees
- Entry Processing fee (Reg 36 for Reg 21 Forms) – $10.00
- Attendance Fees (Reg 138)
Attendance at Bonded Warehouse
per officer per hour during normal working hours – $20.00
per officer per hour outside normal working hours – $20.00
per officer per hour during the weekend or public holiday – $20.00
International Ports and Airports
per officer per hour during normal working hours – free
per officer per hour outside normal working hours – $20.00
per officer per hour during the weekend or public holiday – $20.00
inwards or departing clearance during normal working hours – free
inwards or departing clearance outside normal working hours – $80.00
inwards or departing clearance during the weekend or public – $100.00 holiday
3.Certificate of Landing (Reg 13) – $15.00
4.Export Cargo Declaration fee (Reg 40) – $20.00
5.Specific Export Goods Fee (Reg 52) -$2.00
6.Warehouse License Application fee (Reg 92) – $50.00
7.Renewal of Warehouse license fee (Reg 92A) -$500.00
8.Customs Brokers License Fees (Reg 127) natural person – $200.00 company or partnership – $500.00
9.Written Rulings Application Fee (Reg 131) – $20.00
Payment Methods
Payments of Customs fees in bank notes and coins will only be accepted in Tongan pa’anga and seniti.
Direct Payment may be made to the cashier at One Stop Shop located at our Customs Head Office. To do this – simply bring your cash or business cheque to Customs and make your payments.
Electronic Payment via an EFTPOS facility are available at the One Stop Shop for payment of Customs fees and charges. Feel free to contact us in advance of payment to enquire about this EFTPOS facility.
Customs must issue you with a receipt for your payment.Please make sure that you collect this receipt and store this as part of your records.
Payment of Customs fees
Apart from Customs fees entry processing fees and specific Export fees where fees must be paid together with duties and taxes, all other fees must be paid together with submission of relevant application forms.