Organization : Ministry of Revenue & Customs
Type of Facility : Importing Goods
Country: Tonga
Website : https://www.revenue.gov.to/
Importing Goods :
This section of our website is to help you with Customs requirements if you are importing goods for:
** commercial application, such as goods for use in your business, for re-sale or for distribution
** private use, for example, gifts or mail order goods.
Related : Ministry of Revenue & Customs Tax Identification Number TIN For Individuals Tonga : www.statusin.org/8546.html
Imports Via Air or Sea:
Shipping companies, airlines, or freight forwarders will usually provide arrival papers (such as the Bill of Lading, Airway Bill, or Arrival Advice) around the time the shipment is due to arrive.
You will be required to arrange any necessary permits from other agencies (such as agriculture clearances or firearms permits). It will be necessary to employ the services of a Customs Broker to assist in completing the importation formalities.
You will need to provide Customs with:
** permits issued from other agencies, if applicable
** evidence of your identity (such as your passport or drivers licence)
** the arrival documentation from the shipping company, airline, or freight forwarder
** for purchases via e-mail, internet, or mail order – evidence of the value from the supplier (such as an invoice)
Calculation of Customs Charges:
Where applicable, Customs duty is levied on the transaction value of the goods (the price actually paid for them) plus the cost of getting the goods to Tonga. Consumption Tax of 15 percent is then calculated on the duty-inclusive value plus international freight and/or insurance charges. If there is no transaction (such as the goods being supplied free of charge, or a relationship between the supplier and importer which affects the transaction price), an alternative form of valuation may be used.
For further information about valuation of goods or calculation of charges, please contact Customs head office.
Payment of Customs Charges:
Payments will only be accepted in Tongan pa’anga. Cash payment (which includes cash and cheques) is required for imports via air or sea. Personal cheques may only be accepted after prior arrangements.
Commercial Goods :
If you are planning to bring commercial goods either for resale or for use in your business, you may be required to pay customs duty or excise tax and consumption taxes. You should always declare commercial goods to Customs, even if you have obtained them Free-of-charge (FOC) as they will require Customs clearance.
Personal Goods :
You will be required to pay duties and taxes for imports of goods for private use, example gifts and mail order goods etc.. You are encouraged to provide Customs with an inventory of your goods, if possible to assist Customs in the import clearance process.
Cargo Clearance requirements :
Shipping companies, airlines or freight forwarders will usually provide arrival papers (such as Bill of Lading, Airway Bill or Arrival advice) around the time the shipment is due to arrive. You will be required to arrange any necessary permits from other agencies (such as agriculture clearances or firearms permits etc.)
For your cargo clearance you will need to provide Customs with :
** permits issues from other agencies, where applicable
** evidence of our identity (such as passport or drivers licence)
** the arrival documentation from the shipping company, airline or freight forwarder
** for purchases via email, internet or mail order – evidence of the value from the supplier (such as invoice)