πŸ‡ΉπŸ‡΄ Import Customs & Duties: Tonga

Quick Facts

Duty-free threshold

$50

Packages under $50, duty free

VAT / Sales Tax

15%

CIF value + duty. Consumption Tax (CT) at 15% on most imports.

Clearance Time

5-14 days

typical processing

Duty Rates by Category

CategoryDuty RateHS Chapter
Electronics0-20%85
Clothing15-30%61-62
Footwear15-30%64
Food & Beverages0-30%01-24
Machinery0-5%84
Cosmetics15-20%33
Books0%49
Toys & Games15-20%95

Rates shown are for standard goods. Exact rate depends on the HS code of your item.

Customs Clearance Process

Tonga Customs and Trade Division under Ministry of Revenue. ASYCUDA system. CT (Consumption Tax) at 15% on imports. Import duties 0-30%. Paanga (TOP) currency. Queen Salote Wharf in Nuku'alofa is the main port. PACER Plus trade agreement.

Processing Time5-14 days
VAT Rate15% (CT)

What to Actually Expect

Small Polynesian kingdom (~100,000 people). Nuku'alofa port handles most imports. CT at 15% plus duties up to 30%. Imports mainly from NZ, Australia, and Fiji. DHL has limited service. Postal mail 3-5 weeks. Cargo ships from NZ every 2-3 weeks. Outer islands (Ha'apai, Vava'u), add 1-2 weeks via inter-island vessels. Cyclone season (Nov-Apr) disrupts shipping. Recovering from 2022 Hunga Tonga-Hunga Ha'apai volcanic eruption and tsunami, port infrastructure rebuilt with international aid. Strict biosecurity. Remittances from diaspora (NZ, Australia, US) drive personal imports.

Required Documents

1

Commercial Invoice

Item description, quantity, value, sender and receiver details

2

Packing List

Detailed description of contents in each package

3

Customs Declaration (CN22/CN23)

Required for postal shipments

4

Air Waybill (AWB)

Generated by the carrier when booking the shipment

5

Certificate of Origin

May be required for reduced duties (FTA/preferential rates)

6

Export/Import License

For restricted goods (electronics, medicines, chemicals)

Import License Requirements

Required for firearms, alcohol, tobacco, pharmaceuticals, and agricultural products. Ministry of Agriculture quarantine. Strict biosecurity for island ecology.

Certificate of Origin

PACER Plus for Pacific trade. PICTA for regional preferences. General certificates from Tonga Chamber of Commerce.

Prohibited & Restricted Items

Prohibited

  • xNarcotics and illegal drugs
  • xExplosives and flammable materials
  • xWeapons and ammunition
  • xCounterfeit goods
  • xCounterfeit currency and documents

Restricted (permit required)

  • !Medicines and pharmaceuticals
  • !Food and beverages
  • !Plants and seeds
  • !Electronics (lithium batteries)
  • !Perfumes and cosmetics (volume limits)

Popular routes to Tonga

Frequently Asked Questions

What is the duty-free threshold for Tonga?

The duty-free (de minimis) threshold for imports into Tonga is $50. Goods valued below this amount are exempt from customs duties.

What is the VAT rate on imports to Tonga?

The VAT/tax rate on imports to Tonga is 15%. VAT applies to: CIF value + duty. Consumption Tax (CT) at 15% on most imports.

How long does customs clearance take in Tonga?

Typical customs clearance in Tonga takes 5-14 days. Express shipments usually clear faster.

What documents are needed to import into Tonga?

To import into Tonga, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.

What items are prohibited from import into Tonga?

Tonga prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.