"Revenue from the community
for the community"
Commercial Imports
Commercial Goods

If you are planning to bring commercial goods either for resale or for use in your business, you may be required to pay customs duty, excise tax or consumption taxes. You should always declare commercial goods to Customs, even if you have obtained them Free-of-charge (FOC) as they will require Customs clearance.

For clearance of commercial goods you will need to provide Customs with:

  • permits issues from other agencies, if required (depending on the type of goods)
  • evidence of our identity (such as passport or drivers license)
  • the arrival documentation from the shipping company, airline or freight forwarder
  • for purchases via email, internet or mail order - evidence of the value from the supplier (such as invoice)
Customs Import Entry

In order to clear your goods through Customs for home consumption, you must complete the following form and submit to Customs with all the required supporting documents, including shipping documents or permits for processing and payment of applicable duties and taxes.

Form C13 Customs import entry (Please email us at CommercialESAD@customs.gov.to)

Use of a licensed Customs Broker

If you are unfamiliar with how to determine the tariff classification, value or permit requirements for the goods you export, Customs suggests you engage with a broker to lodge export clearances on your behalf.

Customs Inspection Forms

If Customs require your imported goods to be inspected, the inspection results must be completed on the following forms and you are required to submit these forms together with your required import documents for processing and payment of applicable duties and taxes.

(Download Inspection form)

Request for release of seized goods

If your goods are detained or seized by Customs, and you wish to request its release, you must make an application in the approved form and provide valid grounds for their release within 30 days of notification of detention or seizure.

Improving the lives of Tongans through effective & efficient tax & customs administration