All visitors must have a valid passport not less than 6 months from date of expiration and proof of return arrangements.

VISAs are NOT required. 30-days Tourist Visa will be issued upon arrival and may be extended within 7 days in advance with approval of the Chief of Immigration for a fee of US$50.00 before expiration date of the visa. (Note: Maximum of 90 days: 30 days upon arrival plus 2 extensions at US$50.00 fee per extension. After which visitors must exit the country). Citizens of United States of America, Federated States of Micronesia, Republic of the Marshall Islands, Guam, and the Common Wealth of Northern Marianas Islands with valid passports are issued 1 year Visa upon arrival. Citizens of Myanmar and Bangladesh must have a pre-approved visa.

For more information about extended stay in Palau, please call the Bureau of Immigration at (680) 488 – 2498 or 2678, Mondays to Fridays at the hours 7:30am – 4:30pm or e-mail inquiries to [email protected].

Upon Arrival, All Visitors Must Sign the Palau Pledge, which is stamped into their passports.

 

PUBLIC NOTICE: Palau Pristine Paradise Environmental Fee (PPEF)

In accordance with RPPL No. 10-16, effective January 1, 2018, the PPEF of One Hundred Dollars ($100 USD) shall be included in the price of every international airline ticket into the Republic of Palau. The ticketing airline shall be responsible for collecting the PPEF.

In the event the PPEF was not included in a ticket issued on or after January 1, 2018, it shall remain the responsibility of the airline to transmit the appropriate fee per arriving passenger to the National Treasury. For any tickets sold prior to January 1, 2018, with the passenger arriving and/or departing after January 1st, the BCBP shall continue to collect and charge the same fees totalling Fifty Dollars ($50 USD) upon departure for any airline passenger who arrived in the Republic of Palau prior to the PPEF implementation date and is departing on a ticket purchased before January 1, 2018. The amount collected upon departure in this situation shall be a Thirty Dollar ($30 USD) “Green Fee” and Twenty Dollar ($20 US) departure tax for a total of Fifty Dollars ($50 USD) for every non-Palauan passport holder. Such passenger must provide a copy of their ticket and any other supporting documentation as required.

You will need your passport and boarding pass, along with a ticket, e-ticket receipt or a printed e-ticket confirmation. Please make sure you have all these documents with you.

Palau expresses its deepest thanks for your support through the PPEF. The PPEF will help provide the financial and moral support necessary to continue our mission of protecting Palau’s natural environment for future generations. With your help, we will continue to hold true to our reputation as one of the most beautiful places and best diving destinations in the world.

Here is a list for all types of tickets:

DESCRIPTION TICKET ISSUED BEFORE
JANUARY 1, 2018
TICKET ISSUED ON OR AFTER
JANUARY 1, 2018
One way ticket to Palau No charge PPEF: $100
One way ticket departing from Palau Green Fee and Departure Tax: $50 No charge
Round trip ticket Green Fee and Departure Tax: $50 PPEF: $100

New Tax Rate
Amendment to 40 PNC 1301, as Amended by RPPL No. 6-12 (28)
and RPPL – 6-35(5), Is Amended as Follows:
RPPL No: 6-37
RPPL No. 7-53

Imposition Of Import Tax

Every person who imports into the Republic any of the product set forth as follows in items (1), (2), (4), (5), (6), (7), (8), (9), and (10) below regardless of purpose, and any of the other products listed above into the republic for commercial purpose, shall be assessed and levied and shall pay taxes thereon at the following rates.

  1. (1) Cigarettes: $2.00 per every 20 cigarettes
  2. Tobacco Product Other Than Cigarettes: 117.65 per kg.
  3. Perfumery, Cosmetics and Toiletries : 25%
  4. Carbonated Soft Drinks: $0.10 per 12 fl oz
  5. Beer: $0.03 per ounce
  6. Liquor: $0.30 per ounces
  7. Grape or Other Fruit-Base Wine: $0.20 per fl oz. Or meiric equivalent
  8. Wine coolers or cooking wine with a recognized alcohol content $0.05 per os. Or metric equivalent
  9. Bottled Water : 25% ad valorem All other alcoholic beverage products, including liquors, sake, and alcoholic products without grape or fruit hase: $0.30 per fluid oz. Or metric equivalent
  10. Liquid Fuel and Liquid Petroleum-Base Products : $0.05 per Gallon
  11. Vehicle S Or Vehicles Chassis : 5% Ad valorem + $250.00
  12. All Other Import Products : 3%

Other Export Items

Based on the Customs Regulation (6.2.1) ” All other export for commercial purposes, must be exported on completion of an Export Declaration Form as prescribed by the Division of Customs. Submission of the Export Declaration Form for processing and payment of Export Tux if applicable.

Division of Customs will require all exporters to obtain a Customs Clearance Stamp or Certificate of Origin Form to be filled at the Customs Cargo Section prior to all commercial exported goods being exported ou of Palau. A declaration processing fee of $3.00 shall be charged for each import and export declaration presented for processing at any of the offices in which dearance of eargo is permitted, the declaration is presented m hard copy as a manual declaration and not lectronic form then an additional $0.10 (Ten cents) shall be charged an each item line the declaration.

Personal Exemptions

Cigarettes

Any person arriving in the republic by common carrier may bring in up to one carton of cigarettes (10 pack where each pack contain 20 cigarettes for a total of 200 cigarelles) without taxation.

Tobacco Product other than Cigarettes

Any person arriving in the republic by common carrier may bring in either one box of cigars (50 or fewer cigars), or one ounce of pipe tobacco, or one package of chewing tobacco not to exceed 3 oz ounces, without taxation.

Alcoholic Product

Any person arriving in the republic by common carrier may bring in a quantity of alcoholic product, as selected by that person, in an aggregated amount not to exceed two (2) liters, as exempted from import taxes.

Restriction

  • Firearms and Ammunitions
  • Prohibited Drugs
  • Endanger Species under CITIES

Conversion Rate

 1 liter  33.81 oz
 1 Milliliter  0.03381 oz
 1 centiliter  3381 oz

Import Tax Formula

Size (x) Conversion Rate (x) Tax Rate = Import Tax

  1. Example: Liquor
    750ml x # cs x # in cs x .03381/33.81 = liter (x) $10.143 = total tax due
  2. Example : 1 Bottle of Wine
    750ml x # cs x # in cs x .03381/33.81 = liter (x) $6.762 = total tax due
  3. Example: 1 SODA CAN
    355ml x # cs x # in cs x .03381/33.81 = liter (x) $0.28175 = total tax due
  4. Example : 1 BEER
    12 oz x #c s x # in cs x .03381/33.81 = liter (x) $1.0143 = total tax due
  5. Example : 1 Bottle Wine Cooler or cooking wine
    12 oz x # cs x # in cs x .03381/ 33.81
    = liter (x) $1.6905 = total tax due
  6. Example: CICARETTE
    1 pack (20’s) (x) $5.00 = $5.00
  7. Example: TOBACCO/TOBACCO PRODUCT
    Kg x $294.12 = Tax due
  8. Example: Bottle water.
    (declared Value) (x) 25% = IMPORT TAX

Currency Reporting

All travelers into and out of Palau are required to Declare on the Arrival or Departure Card if they are carrying $10,000 or more in Currency or negotiable bearer instruments in their possession or baggage.
If yes, you are also required to complete a Border Currency Report Form

Seizure and Detention of Currency Administrative and Civil Penalties up to Double the value of the Currency (Cash Courier Disclosure Act of 2007)

Forfeiture of the currency and/or Monetary instruments and Criminal Penalties for Smuggling of up to five years imprisonment and/or $5,000 Fine (17 PNC Chapter 37)

Tel: 680 488 1985/6031
FAX: 680 488 4405
EMAIL: [email protected]
Prepared by: Training & Education Section

DIVSION OF CUSTOMS
BUREAU OF REV.,CUSTOMS & TAXATION
MINISTRY OF FINANCE
REPUBLIC OF PALAU

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