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Customs Declaration Requirements

In a move to strengthen customs regulations, the government has introduced new requirements for importers and exporters. Effective immediately, all importers and exporters are required to submit a declaration form, known as an Entry Declaration, in addition to other required documents.

Declaration Form Requirements


The Entry Declaration must be signed by the importer or exporter under penalty of perjury, stating that the vendor’s invoices are true and correct and have not been altered or changed. Importers who submit falsified documents will be dealt with accordingly under the Anti-Smuggling Act.

Error-Free Declarations


Importers and exporters are required to prepare error-free declarations to ensure speedy processing. Any repeated errors in declaration submissions may result in an administrative penalty of $10.00 per instance.

Cargo Disclosure


All cargo, including ship’s stores, must be included on the manifest and related bills of lading. The Master or Captain of a vessel or aircraft is responsible for declaring the manifest to customs officials. Failure to disclose cargo or presenting a falsified manifest can result in imprisonment for up to one year, fines of up to $1,000.00, or both.

Invoice Changes


Necessary changes to vendor invoices due to shipping errors or theft must be properly documented. This includes:

  • A copy of the original order
  • Written acknowledgment by the vendor

Documentation must be presented to customs within 10 working days.

Business Licenses


Consignees must have available and produce upon request their valid business license and import/export license (where required).

Language Requirements


All documents must be in:

  • Palauan
  • English language

If documents are in another language, a translated copy must be provided for inspection by customs officers prior to release of related items. Costs of professional translation will be assessed against the consignee.

Retention of Documents and Goods


Customs officers may retain documents and goods obtained during search, inspection, or audit if they have reasonable cause to believe that they are evidence of an offense or intended for use in committing an offense.

Declaration of Imported Items


Consignees must make entry of imported items either:

  • In person
  • Through an authorized agent at the Office of Customs

Failure to comply with these regulations may result in serious penalties and fines.

The government has emphasized the importance of compliance with these new regulations, which are designed to strengthen customs enforcement and prevent smuggling. Importers and exporters are urged to familiarize themselves with these requirements to avoid any potential consequences.