Date 01/14/2014

Prohibited Import Items.

  1. Prohibition. Any goods, articles, or merchandise detected which are prohibited or
    restricted by law or regulation will be considered as contraband and seized by
    Customs. Prohibited imports shall not be transported, stored, or released for use
    in Palau except as provided for in the laws under which their import is prohibited
    or restricted.

    The following action shall be taken by Customs:

    • General Penalty. Suspected violations of laws and regulations related
      to  the  Division  of  Customs  shall  be  referred  to  the  appropriate
      agencies,  including  but  not  limited  to,  the  Office  of  the  Attorney
      General, and/or the Office of the Special Prosecutor.
    • Cargo Retention. Retention of cargo until the status of the relevant
      item is determined;
    • Cargo  Disposal.  Where  the  imported  item  is  determined  to  be  a
      prohibited item, Customs shall dispose of or sell such item pursuant
      Page 14 of 14 to  the  Property  Management  Policies  and  Procedures  (Executive
      Order 100); and/or
    • Suspension  of  Business  License.  The  suspension  of  the  business
      license(s) of all principals involved in the violation of this action for
      one (1) year (40 PNCA § 1703).
    • Disposition of goods.  Prohibited imports which are not eligible for
      release  may,  if  they  have  been  declared  by  the  importer,  and  if  so
      allowed  under  the  laws  under  which  their  import  is  prohibited  or
      restricted, be—

      • re-exported from Palau,
      • abandoned to the Republic, to be auctioned, or
      • destroyed under Customs supervision at the expense of
        the importer.

       
    • Seizure.    Prohibited  imports  that  have  not  been  declared  by  the
      importer shall be seized and goods that have been forfeited shall be
      removed to, and to be stored in, a warehouse operated by Customs,
      or  such  other  place  as  may  be  designated  by  the  Director  for  that
      purpose.

     

  2. Report of Findings. The Director, Bureau of Revenue, Customs, and Taxation,
    may  report  the  findings  of  the  Bureau  to  the  Ministry  of  Justice  with
    recommendations  for  additional  civil  and  criminal  actions.  The  Director  shall
    promulgate a general list of prohibited import items and make the same available
    to the public.