クイックファクト
免税閾値
$50
$50以下の荷物, 免税
消費税
15%
CIF value + duty. PGST (Palau Goods and Services Tax) at 10%.
通関所要時間
5-14 日
標準的な処理時間
カテゴリー別関税率
| カテゴリー | 関税率 | HS章 |
|---|---|---|
| Electronics | 0-5% | 85 |
| Clothing | 3-5% | 61-62 |
| Footwear | 3-5% | 64 |
| Food & Beverages | 0-5% | 01-24 |
| Machinery | 0-3% | 84 |
| Cosmetics | 3-5% | 33 |
| Books | 0% | 49 |
| Toys & Games | 3-5% | 95 |
表示されている税率は標準的な商品の場合です。正確な税率は商品のHSコードによって異なります。
通関手続き
Palau Bureau of Revenue, Customs and Taxation. Compact of Free Association with US. US dollar is currency. Very low tariff rates (0-5%). Manual customs processing. Small import volumes, mostly from Guam, US, and Taiwan. No sales tax system. PGST (Palau Goods and Services Tax) at 10% on imports.
実際に想定される内容
Extremely remote small island republic (~18,000 people) in western Pacific. Koror is the main commercial center. Cargo ships from Guam every 2-3 weeks. United Airlines serves Palau for air cargo. USPS available. Very low duties (0-5%) but PGST at 10%. No other sales tax. Tourism-dependent economy means decent air connectivity. Strict environmental regulations, world's first to ban reef-toxic sunscreens. Marine sanctuary protections. Everything imported. Extremely long transit times for sea freight.
必要書類
商業送り状（コマーシャルインボイス）
品目の説明、数量、価格、送り主と受取人の情報
梱包明細書（パッキングリスト）
各荷物の内容物の詳細な説明
税関申告書（CN22/CN23）
郵便小包に必要
航空貨物運送状（AWB）
運送業者が出荷手続き時に発行
原産地証明書
関税軽減に必要な場合あり（FTA/特恵関税）
輸出入ライセンス
制限品目用（電子機器、医薬品、化学品）
輸入ライセンス要件
Required for firearms, alcohol, tobacco, and certain food products. Strict biosecurity, Palau has pristine marine environment. Ban on some single-use plastics. Reef-toxic sunscreens banned.
原産地証明書
Standard certificate of origin. Compact of Free Association with US provides trade preferences.
禁止品・制限品
禁止品
- x麻薬および違法薬物
- x爆発物および可燃物
- x武器および弾薬
- x偽造品
- x偽造通貨および文書
制限品（許可が必要）
- !医薬品
- !食品および飲料
- !植物および種子
- !電子機器（リチウムバッテリー）
- !香水および化粧品（容量制限）
便利なリンク
パラオへの人気ルート
よくある質問
What is the duty-free threshold for パラオ?
The duty-free (de minimis) threshold for imports into パラオ is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to パラオ?
The VAT/tax rate on imports to パラオ is 15%. VAT applies to: CIF value + duty. PGST (Palau Goods and Services Tax) at 10%.
How long does customs clearance take in パラオ?
Typical customs clearance in パラオ takes 5-14 days. Express shipments usually clear faster.
What documents are needed to import into パラオ?
To import into パラオ, 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 パラオ?
パラオ 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.