Date 01/14/2014

Documentation.

  1. Entry Documents.  Entry  of  imported  items  may  be  declared  only  upon
    presentation  to  the  Director  or  his  designees  of  a  declaration  form,  a
    nonnegotiable  copy  of  the  bills  of  lading,  airway  bills  or  their  equivalent  and
    vendors' invoices covering all merchandise arriving on one vessel and consigned
    to one consignee with relevant packing lists.
  2. Entry Declaration In addition to the nonnegotiable copy of the bill of lading and
    vendor's  invoices,  packing  lists  each  importer  shall  sign  an  Entry  Declaration
    stating that, under penalty of perjury, the vendors' invoices are true and correct
    and that no alterations or changes have been made thereto. Importers/Exporters
    submitting falsified documents will be dealt with in accordance with RPPL 6-20,
    Anti-Smuggling Act, Section 3702.
  3. Entry  Declaration  must  be  prepared  without  errors  in  order  to  be  processed
    speedily. If an importer, agent or exporter repeatedly submits declarations with
    errors, the Division of Customs will impose an administrative penalty of $10.00
    each time a declaration is submitted with errors.
  4. Disclosure of Cargo. All cargo, including ship's stores, conveyed on the carrier
    entering  the  Republic  must  be  included  on  the  manifest  and  related  bills  of
    lading. It is the responsibility of the Master or Captain of a vessel or aircraft to
    declare  the  manifest  to  the  Division  of  Customs.  (40  PNCA  §1304(c))  Willful
    failure  to  so  include  such  cargo  or  the  presentation  of  a  willfully  falsified
    manifest shall be deemed to be a violation and offenders shall, upon conviction,
    be  imprisoned  for  a  period  of  not  more  than  one  year,  fined  not  more  than
    $1,000.00, or both. (40 PNCA § 1704 and/or RPPL 6-20 -Anti-Smuggling Act)
  5. Invoice  Changes.  Necessary  changes  to  vendors'  invoices  made  as  a  result  of
    shipment  errors  or  theft  must  be  properly  documented.  Proper  documentation
    includes  a  copy  of  the  original  order  and  a  written  acknowledgment  by  the
    vendor  of  the  error,  correction,  or  change.  Documentation  in  the  case  of  theft
    includes a police report and statement made by the responsible agent where the
    theft  occurred  who  was  in  custody  of  the  shipment  at  that  time  of  the  theft.
    Documentation should be presented to Customs within ten (10) working days.
  6. Business  Licenses.      The  Consignee  must  have  available  and  produce  upon
    request for inspection his or her valid business license and import/export license
    (where required).
  7. Palauan or English Language. All documents must be in the Palauan or English
    language. Where documents are in any another language, a translated copy shall
    be  provided  for  inspection  by  Customs  Officers  prior  to  release  of  the  items
    related  thereto.  Costs  of  professional  translation,  when  necessary,  shall  be
    assessed against the consignee.
  8. Documents  in  foreign  language.  Where  a  document  in  a  foreign  language  is
    presented to a Customs officer in relation to the carrying out of any duties, the
    officer  may  require  the  person  who  presented  the  document  to  supply  to  the
    officer  an  English  translation  of  the  document  prepared  by  such  person  as  the
    officer may approve and at the expense of the person who presented it.
  9. Retention  of  documents  and  goods  obtained  during  search  Where  a  Customs
    officer or authorized person carries out any lawful search, inspection, audit, or
    examination, and has reasonable cause to believe that any documents or goods
    coming  into  his  or  her  possession  during  such  search,  inspection,  audit,  or
    examination  are  evidence  of  an  offence  and/or  are  intended  to be used for the
    purpose  of  committing  any  offence,  the  officer  or  authorized  person  may  take
    possession  of  and  retain  the  documents  or  goods.  The  Customs  Officer  or
    authorized  person  shall  provide  and  inventory  of  the  goods  and  immediately
    report all findings to the Chief and/or Director for appropriate action to be taken
    and  the  Chief  shall  consult  with  the  Attorney  General  for  advise  and  proper
    handling.