Export Procedure

Customs Clearances

The Bureau of Customs and Border Protection (BCBP) has jurisdiction to clear exported goods.  Local exporters are responsible for obtaining formal customs clearance for goods.  All commercial exporters are to ensure that an accurate and correct customs entry (SAD) is made and compliance with all BCBP legislative and regulation requirements. For more information, please contact BCBP.

Exporters are expected to complete the customs documentation or utilize the services of a customs broker or agent.  

The Procurement Office is responsible for customs clearance, delivery, logistics, and warehousing for all government ministries and departments.

Biosecurity Clearances

Exporters must obtain import licenses or permits from the Division of Biosecurity for certain types of agricultural commodities, such as rice, dairy, poultry, and meat.

Biosecurity Import permit applications can found on BOA website: https://www.palaugov.pw/executive-branch/ministries/agriculture-fisheries-and-environment/bureau-of-agriculture/

Lodging an export declaration:

The first stage of the export clearance procedure is to lodge an entry or Customs Entry Declaration Form called the Single Administrative Document (SAD) through the ASYCUDAWorld system. The entry can only be lodged by a registered user of the ASYCUDA system or a licensed customs broker.  The customs agent or broker will deal with all the requirements needed to clear the goods through Customs and Quarantine formalities.

All entries (SAD) are processed through the ASYCUDA World (AW) system. You may be required to seek the assistance of your agent / broker or contact Customs to for more information on preparation of your customs clearance document.

To facilitate a smooth transition to ASYCUDAWorld, stakeholders are advised to ensure their computer systems have a minimum of 8GB RAM and Java version 8, which will be provided by BCBP and can be downloaded from their website www.bcbp.pw.

Businesses that process their own clearance need to register and undergo training for ASYCUDAWorld by submitting the registration form to BCBP for vetting and approval.

Personal Exporters

For those that are not registered and for personal exports, clearance needs to be done by agents. Personal exports through the post office and airport arrival will be processed by Customs.

Commercial Exporters

If you are a commercial or company, you need to have the manifest registered with customs before you can make an entry. Must have B/L submitted to Customs.

All commercial Exporters are to comply with the following requirements to allow for the release of good from Customs control:

  • a Customs entry (SAD) is required
  • make an accurate and correct Customs entry. Monetary penalties may be imposed for entries containing errors or omissions.
  • payment of all Customs charges
  • keeping of all commercial documents for six years and producing the same to Customs as and when required.
  • compliance with all BCBP legislative requirements.

Government Exports:

The Procurement Office is responsible for customs clearance, delivery, logistics, and warehousing for all government ministries and departments.

Documents to Be Submitted: The most important and often requested documents to confirm and verify the declarations made by the exporter and Customs Broker are:

  1. Genuine Commercial Invoice showing the correct value, quality, description, etc
  2. Bill of Lading or Air Waybill
  3. Purchase Orders
  4. Bank/Funds Transfer Documents
  5. Packing List
  6. Customs Valuation Declaration
  7. Certificate of origin and value (if applicable)
  8. Export Permits /License/Applications, etc (if prohibited/restricted)
  9. Any other documents as may be required by Customs, including relevant emails

Check the Declaration and Supporting Documents:

The third stage is the checking and verification of the declaration and the attached documents submitted to ensure the goods have been correctly classified using the Customs tariff, the correct value of the goods has been calculated and declared and the correct rate of duty has been applied.  (In the future, this check will only be required on requested entries as all others will be electronically cleared.)

Payment of Duties and Taxes:

Since the implementation of the RPPL 11-11, the value of the goods to include any fees imposed by customs at the time of import are subject to the payment of PGST (10%). The PGST is not added to the exports and for this reason, they are “zero rated”.

The payment of applicable duties and taxes as detailed on the notice of assessment.  At this time, all payments are made the Customs Officers unit we are able to finalize online payments 

There are currently two means of payment of import duties and taxes; these are by cash or by approved company or Bank checks, payable at a Customs office.

In the future the payments will be made online. Customs will advise when such service will be available. Once payment has been made to Customs, the owner of the goods may only take possession of the imported goods once all transport, wharfage and other fees have been paid.  Goods remain under the control of Customs until they are lawfully removed from a Customs Controlled Area.

Inspect and Release Cargo:

At any time up to the release of cargo from a Customs Controlled Area, Customs has the right to examine the exported goods to determine the nature, origin, condition, quantity, and value of the goods declared to Customs. Customs may also examine consignments where intelligence and risk assessment indicate they may contain prohibited or restricted exports.

Required Export Documents:

You must provide an electronic documentation for anything you export and you must comply with the customs and biosecurity requirements.

The electronic declaration may include the following Airway Bill (Air shipments) or Bill of Lading (Surface shipments).

  • Commercial Invoice containing correct value of the exported items.
  • Packing List/Inventory List containing detailed description of the exported items.
  • Customs Valuation Declaration/Customs Entry.

Why do I need Customs and Biosecurity clearance?

We need export clearances so that we can make sure:

  • no prohibited items leave the Republic of Palau
  • restricted items leaving the Republic of Palau have the correct permits
  • overseas trading partners can trust the security of the Republic of Palau exports.
  • Provide export data to statistics office.

Penalties & Offenses

Failure to declare or follow export procedures will result in penalties/administrative fines. Please contact the BCBP to confirm whether any goods that are prohibited or restricted under the laws of Palau are not allowed for export. The Director shall ensure that information on items which are prohibited from export from the Republic is made available to the public.

Currency Reporting

Currency and Monetary Instruments

RPPL 7-27 CASH Courier Disclosure Act of 2017 (17 PNCA § 4103)

Report on the transport of cash and negotiable instruments.

(a) Any person who attempts to or physically transports cash or negotiable instruments in an aggregate amount of ten thousand dollars (U.S. S10,000) or more (or its equivalent in foreign currency) at one time into or out of the Republic of Palau shall make a written, signed declaration thereof to Customs on the form prescribed .

Currency Forms are available @ Customs Main Office and Post Office. Forms are also available at the Airport Arrivals Section, Airport Cargo Section and/or Immigration Departure Area. Upon departure, please ask an Immigration or Customs Officer to provide you with a Currency Form to fill in.

You can contact Customs at 488-1985/6031 during regular working hours, Monday thru through Friday 8:00am – 5:00pm for more information.

You can download the form from our BCBP Website: bcbp.pw

Failure to declare upon arrival or departure may lead to criminal or civil penalties being imposed.

Restricted or Prohibited Goods

  1. The owner of exporting goods should be aware the list of prohibited exports that they may only be exported under the authority of a permit or license, without which the goods are prohibited.
  2. Nevertheless, restrictions and or prohibitions generally apply to goods that are of menace to the community e.g.; dangerous weapons such as firearms, illicit drugs, pornographic materials. etc.

Compliance with Regulations

Obtaining the necessary licenses and permits is important for ensuring compliance with the regulations that apply to the product being imported or exported. Failing to obtain the necessary licenses and permits can result in delays, fines, or other problems with the trade process.

Obtaining the necessary licenses and permits can facilitate trade by providing the necessary documentation to support the import or export of the product. This can help to ensure that the trade process runs smoothly and efficiently.

Exchange Rate

The customs value of exported goods must be expressed in U.S. Dollars (USD) currency.

Foreign currency must be converted into USD currency at the rate of exchange prevailing on the day the goods arrive in Palau (not at the time of export).

Records of Export:

  1. It is mandatory that the owner of the goods and anyone who causes goods to be imported or exported retain all relevant records in relation to those goods for a period of 6 years from the date of import.
  2. If the owner or other person is selected for Customs audit these records will be examined by Customs officers to ensure compliance with the Customs Act. Anyone who fails to retain these records carries severe penalties.