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INDIRECT TAXES - Warehousing of Goods (click on heading below then click again) Classes of Warehouses Purposes of Warehouses Licensing of Warehouses Warehousing of Petroleum Products Duty Free Shops Licensing of Duty Free Shops Duty Free Shops There are currently two duty-free shops in the country whose operation is located at the Port Moresby International Arrival Hall at Jacksons International Airport. Duty Free Shops are licensed by Customs and therefore governed by provisions of the Act in such manner as prescribed in the condition of their license. All dutiable imports or excisable local products sold in duty free shops do not attract Customs import or excise duties. Licensing of Duty Free Shops A license to operate a duty free shop follows the same process as that of a warehouse license. There are however major differences in that there are strict control guidelines for a duty- free shop to that of a normal warehouse because of the procedural requirements. The only duty free shops in Papua New Guinea operate from Jackson's Airport in Port Moresby View and Print Warehousing Goods (Warehouse.PDF 7KB)

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