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INDIRECT TAXES - Excise Duties (click on heading below then click again) Import & Local Excise Manufacture of Excisable Goods EXCISE DUTIES Excise duty is a government tax payable on certain goods that are classified under the Excise Tariff Act Chapter 107 as excisable goods and are largely goods that are locally manufactured in the country. Import & Local Excise In Papua New Guinea Excise duty is also charged on certain classes of imported goods. This is called import excise and is payable on goods such as spirits, cigarettes and motor vehicles. Manufacture of Excisable Goods All manufacturers of excisable goods in Papua New Guinea are licensed by Customs in accordance with the licensing provisions under the Customs Act and the Excise Act. As a consequence of that, all locally manufactured excisable goods remain subject to the control of Customs until Excise duty is paid or the goods are exported. Several companies in PNG have been granted license to manufacture excisable goods and currently the following hold such licenses: · South Pacific Brewery Limited - Port Moresby and Lae manufacturer of all local beer in the country. · Fairdeal Liquors Limited - Port Moresby manufacturer of Fairdeal brand local spirits beverages. · Trade Winds Liquors limited - Port Moresby manufacturer of Trade Wind brand local spirits beverages. · Techco Marketing limited - Port Moresby manufacturer of all crown brand local soju spirits beverages, · New Guinea Fruits Limited - Goroka manufacturer of local wine. · British American Tobacco Limited - Madang manufacturer of all cigarette and Tobacco products in the country. View and Print Excise Duties (Excise.PDF 4KB)

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