APPENDIX TABLES Papua New Guinea WT/TPR/S/239 
 Page 101 
 
 
Table AII.1 
Overview of PNG free-trade agreements, March 2010  
Melanesian Spearhead Gr oup (MSG) Trade Agreement  
Parties PNG, Vanuatu, the Solomon Islands, and Fiji 
Date of signature/entry into force 22.07.1993 / 01.01.1994 
Date of WTO notification a nd legal coverage 3.08.1999 
Enabling Clause 
Transition for full implementation Unspecified 
Services covered No 
Related WTO documents WT/COMTD/N/9, WT/COMTD/21 
Pacific Island Countries Trade Agreement (PICTA)  
Parties PNG, Cook Islands, Fiji, Kiribati, Federated States of Micronesia, Nauru, 
Niue, Samoa, Solomon Islands, Tonga, Tuvalu and Vanuatu 
Date of signature/entry into force 18.08.2001 / 13.04.2003 
Date of WTO notification a nd legal coverage 28.08.2008 
Enabling Clause 
Transition for full implementation Unspecified 
Services covered No 
Related WTO documents WT/COMTD/N/29 
Interim EU Economic Partnership Agreement (EPA)  
Parties PNG, Fiji, and EU 
Date of signature/entry into force 30.07.2009 / 01.01.2008 
Transition for full implementation Unspecified 
PNG duty-free tariff lines 82.1%  
PNG share of merchandise trade covered by preferences 88.1% 
Services covered No 
Related WTO documents None 
Source: WTO Secretariat. WT/TPR/S/239 Trade Policy Review 
Page 102 
 
 
Table AIII.1 
Eligible goods under the export exemption scheme, 2010  
Product description Product description Product description 
Activated carbon Flexible p ackaging materials Clothing and manufactured textiles 
Electrical appliances Processed ginger Industrial and medical gases 
Motor vehicles Canned fruit and vegetables Soaps 
Artifacts Flour Treated and processed crocodile skins 
Essential oils/oleoresins Refi ned petroleum Confectionery 
Paint Foam products Jewellery 
Fabricated steel Cement and c oncrete products Dairy products 
Beverages ready for consumption Founded and manufactured metal products Livestock feeds 
Fiberglass products Sawn ti mber, molding plywood and 
laminated products Wood pulp 
Plastic products Ceramics Dry cell batteries 
Biscuits Chopsticks Matches 
Fishing nets Ship and boat building and re pairs Wooden furniture components and doors 
Processed and canned meats Cigarettes Paper products 
Canned, lined and smoked fish Hand tools  
Source: Investment Promotion Authority, Investment Information about Papua New Guinea , June 2007.  Papua New Guinea WT/TPR/S/239 
 Page 103 
 
 
Table AIII.2 
Infrastructure tax credit scheme, 2005-10 
(K million unless otherwise indicated)  
Description 2005 2006 2007 2008 2009 2010 
Total paid mining & petroleum taxe s 1,076.8 1,946.5 2,333.9 1,991.4 744.0 604.6 
Mining & petroleum taxes paid by firms involve d in scheme 1,076.8 1,946.5 2,333.9 1,991.4 744.0 604.6 
Total credit claimed & alloweda 20.3 23.3 20.6 25.2 91.6 60.0 
Expenditure incurred on approved projectsb 84.9 63.4 62.1 38.8 70.0 70.0 
Tax credit claimed (% of taxes paid by firm s subject to Scheme) 1.9 1.2 0.9 1.3 12.3 9.9 
Excess credits carried forwardc .. .. .. .. .. .. 
.. Not available. 
a Actual deductions for tax credits to mini ng and petroleum firms under the Scheme.  These represent the actual impact on the 
Government’s yearly cash flow. 
b Actual expenditures incurred by firms under the Scheme.  Some  portion of the credits will be carried forward for deduction 
against future income. 
c The amount of excess credits carried forward will be  determined once the scheme has been reviewed. 
Source:  Government of PNG (2010), "Econom ic and Development Policies", 2010 National Budget, Vol. 1, p. 165.  WT/TPR/S/239 Trade Policy Review 
Page 104 
 
 
Table AIV.1 
Effective rates of protection, se lected manufactured products, 2007 
Per cent 
Value added (%) 
Product Product type Tariff on final 
good Tariffs on 
inputs At domestic prices At world 
prices Effective rate 
of protection 
A Basic foodstuff 25 0 45 20 128 
B Basic foodstuff  25 0-70 47 27 72 
C Basic foodstuff  25 0-15 55 32 70 
D Basic foodstuff  25 0-70 75 56 34 
E Basic foodstuff  25 0-15 77 58 33 
F Basic foodstuff  20 0-15 93 74 27 
G Basic foodstuff  15 0-15 93 79 18 
H Basic foodstuff  15 0 108 93 16 
I Foodstuff 15 0-15 53 45 17 
J Beverage 40 0-15 53 14 79 
K  Household acce ssory 15 0 55 40 38 
L Household consumable 25 0-15 39 15 159 
M Household durable 25 0 60 35 71 
N Household durable 25 0-25 65 47 38 
O Household durable 25 0-25 80 62 30 
P Building product 15 0 35 20 75 
Q Building project 0 0 24 24 0 
R  Chemical-based 15 0 25 10 150 
S Chemical-based 15 0 35 20 75 
T Chemical-based 25 0 72 47 53 
U Chemical-based 25 0 95 70 36 
V Packaging 25 0 50 25 100 
W Packaging 15 0 38 23 67 
X Packaging 15 0 40 25 60 
Y Packaging 15 0 55 40 38 
Z Packaging 15 0 56 41 37 
AA Packaging 0 0 24 24 0 
Source: Robert Scollay (2007), Review of the Tariff Reduction Program , Report prepared for PNG Treasury by Auckland 
UniServices Ltd, July, p. 68. 
 
__________