Customs Regulations 2006

These regulations establish policies and procedures to implement and provide uniform enforcement of the Customs laws of the Republic of Palau to ensure the lawful importation and exportation of all articles, wares and merchandise, to assess and collect taxes on the same and to intercept any illicit narcotics, weapons, harmful elements, and other contraband. The regulations are divided into thirteen parts: purpose and scope (i), organization and administration (ii), maintenance and production of records (iii), imports (iv), travelers (v), exports (vi), vessels entries and departures (vii), inspections (viii), enforcement (ix), reviews and audits (x), charges and fees (xi), administrative penalties (xii), and offenses and penalties (xiii).