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Nelum
Gold

Papua New Guinea

Checked 2026-09-22 · Version r1 · Reviewed

Public law and official guidance, published as research. Not legal, tax or financial advice.

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Small-scale mining originIndustrial mining origin

Alluvial and industrial gold origin. Citizens mine alluvial gold without a tenement on their own land (Mining Act s.9) or under 5-ha Alluvial Mining Leases; domestic gold trade needs no licence, but all gold exports need BPNG consent: an annual Gold Export Licence (9 alluvial exporters and 6 mining companies in 2024) plus a per-shipment Form G with an MRA-certified assay, then a Customs SAD. Proceeds in USD at LBMA spot, repatriated within 2 weeks (alluvial) or 3 months. Royalty 2% of FOB/NSR plus MRA production levy; draft Mining Bill 2025 (5%/10% royalty) and National Gold Corporation Bill not in force on the evidence found. Leakage and smuggling acknowledged by government in 2026.

How sure this page is

  • Primary law 15
  • Official guidance 47
  • Standard 1
  • Secondary 7
  • Industry practice 6
  • Unverified 4
  • No confidence level recorded 7
  • Researcher's note 27
  • Blocked 18
  • Not recorded 25
  • Text 12
  • OCR 2
  • Not stated 29

Regulators

  • Bank of Papua New Guinea (BPNG)

    Central bank; administers the Central Banking (Foreign Exchange and Gold) Regulation 2000: Gold Export Licences (annual), per-shipment export authorisation (Form G), export-proceeds repatriation, appointment of authorised foreign-exchange dealers, cash export authority above K20,000

    Website
    https://www.bankpng.gov.pg
    No confidence level recordedBlocked

  • PNG Customs Service

    Export entry (SAD via ASYCUDA World, lodged by licensed customs broker), enforcement of prohibited-export items (gold needs BPNG written authority), certificate of clearance, currency declaration

    Website
    https://customs.gov.pg
    No confidence level recordedBlockedNot recorded

  • Department of Mineral Policy and Geohazards Management (DMPGM)

    Mining policy; drafted the Mining Bill 2025

    No confidence level recordedNot recorded

  • Financial Analysis and Supervision Unit (FASU), within BPNG

    Financial intelligence unit and sole AML/CFT supervisor under the AMLCTF Act 2015, including dealers in precious metals

    No confidence level recordedBlocked

  • Internal Revenue Commission (IRC)

    Income tax and GST; Tax File Number required on export declarations

    No confidence level recordedBlocked

  • Mineral Resources Authority (MRA)

    Tenement administration (exploration licences, mining leases, alluvial mining leases), production levy collection, small-scale mining support, certification of assays for gold exports; listed by Customs as the permit authority for mineral exports

    Website
    https://mra.gov.pg
    No confidence level recordedNot recordedBlocked

Laws

  • Anti-Money Laundering and Counter Terrorist Financing Act 2015

    Dealers in precious metals or stones are DNFBPs (s.5); CDD (ss.20-29); TTR for cash of K20,000 or more (s.39); SMR within 5 working days; records 7 years (ss.47-50)

    Kind
    Act
    Official guidanceBlocked

    Researcher's note: Act not read directly; provisions from FASU guidance.

  • Central Banking Act 2000 (as amended 2021)

    Parent Act of the FX and Gold Regulation; cited by Customs as basis for gold export restriction

    Kind
    Act
    Official guidanceBlocked

  • Customs (Prohibited Exports) Regulation 1963

    Schedule item 13B: alluvial gold, concentrates and compounds incl. gold in pure form - written authority of BPNG; item 13A: currency above K20,000

    Kind
    Regulation
    Primary lawNot recordedBlocked

  • BPNG Foreign Exchange Manual (December 2023)

    FE Notice 17 (gold): domestic trade unrestricted; export >K5,000 needs licence and per-shipment authorisation, on consignment; FE Notice 6: repatriate and convert export proceeds within 3 months; FE Notice 8: K20,000 cash limit for travellers

    Kind
    Guideline
    Official guidanceBlocked

  • Central Banking (Foreign Exchange and Gold) Regulation 2000

    s.18 export of goods needs Central Bank authority; s.24 no gold may leave or enter PNG without BPNG written consent; s.25 gold holders must sell within one month to BPNG, an authorised dealer, or (with consent) abroad; s.26 purchase limited to BPNG/authorised dealers; s.33 penalties (K100,000 or 25% of value, or 5 years)

    Kind
    Regulation
    Primary lawBlocked

  • Mining Bill 2025 (draft, to replace the Mining Act 1992)

    Proposed: royalty 5% (State takes up to 30% equity) or 10% of gross revenue; alluvial mining reserved to citizens; mining refinery lease and 50% offer of product to local processors; social licence fee. Consultation 25 Feb-4 Apr 2025. No evidence found that it had been enacted by 22 Sep 2026.

    Kind
    Other
    SecondaryNot recorded

    Researcher's note: Enactment status at 2026-09-22 not confirmed; the June 2026 parliamentary exchange still refers to the MRA Act and the existing regime.

  • National Gold Corporation Bill 2024 (proposed)

    Proposed mandatory refining of all PNG gold by a National Mint before export, state gold marketing and a National Gold Authority. Stakeholders asked for 6-12 more months of consultation in May 2024; not enacted on the evidence found.

    Kind
    Other
    SecondaryNot recorded

  • Customs Act 1951

    s.40 prohibited exports by regulation; s.42 goods must be entered for export before loading; s.47 certificate of clearance

    Kind
    Act
    Primary lawBlocked

    Researcher's note: Section numbers from a summarising fetch.

  • Goods and Services Tax Act 2003

    GST; export zero-rating

    Kind
    Act
    UnverifiedBlocked

    Researcher's note: PacLII blocked (403) and IRC site returned no content; rate and export treatment not verified.

  • Mining Act 1992

    Minerals belong to the State (s.5); citizens' non-mechanised alluvial mining on own land (s.9); tenements incl. alluvial mining leases (ss.48-64: citizen or land group, max 5 ha, max 5 years); royalties (s.148)

    Kind
    Act
    Primary lawNot recorded

  • Mining (Amendment) Act 2020

    State entities (Kumul Minerals) may apply for tenements over reserved land; live production/sales data reporting to MRA

    Kind
    Act
    SecondaryNot recordedBlocked

    Researcher's note: Act text not obtained (Parliament URL 404); content from press analysis.

  • Mineral Resources Authority Act (2005; referred to in 2026 as the MRA Act 2018)

    Establishes MRA; production levy up to 0.5% of assessable income (s.30 per DMPGM 2014)

    Kind
    Act
    Official guidanceNot recordedOCR

    Researcher's note: The 2005 Act PDF is a scan without text. The National (June 2026) refers to an 'MRA Act 2018' - whether a 2018 Act replaced the 2005 Act was not verified.

Laws concerning gold in Papua New Guinea

From the law library: the laws tagged with this commodity, with their sources. They are not research findings; the sections above are.

Bank of Papua New Guinea — Requirements for Gold Export Licence

Regulation · to confirm · to confirm

MRA - Minister Dilu to present stakeholders' views on the proposed National Gold Corporation (16 May 2024)

Other · to confirm · to confirm

MRA - PM Hon Marape on the National Gold Corporation Bill (16 May 2024)

Other · to confirm · to confirm

Procedures

Alluvial mining and sale of gold dust to a domestic buyer

Applies when: country is the origin (alluvial / artisanal gold)

Channel: alluvial

  1. Extraction

    Mine alluvial gravels by panning and sluicing on own customary land (no tenement, s.9) or within an Alluvial Mining Lease; recover black-sand concentrate

    Who
    Alluvial miner (citizen landowner or land group; non-mechanised under Mining Act s.9 or holder of an alluvial mining lease)
    Primary lawNot recorded

    Legal basis: Mining Act 1992, s.9(2); ss.48-51

  2. Processing

    Separate gold from the concentrate by panning (mercury amalgamation used in parts of the sector) to obtain gold dust and nuggets

    Who
    Alluvial miner (citizen landowner or land group; non-mechanised under Mining Act s.9 or holder of an alluvial mining lease)
    Industry practiceNot recorded

    Researcher's note: The Minister's update describes panning and sluicing; the extent of mercury use was not documented in any source read.

  3. Due diligence

    Customer due diligence on the seller (identify the miner, risk-rate, screen) and keep records for 7 years

    Who
    Domestic gold buyer (rural buying agent / shop)
    With
    Alluvial miner (citizen landowner or land group; non-mechanised under Mining Act s.9 or holder of an alluvial mining lease)
    Issues
    Gold buyer's CDD record on the miner (AMLCTF Act ss.20-29)
    Official guidanceBlocked

    Legal basis: AMLCTF Act 2015, s.5; ss.20-29; ss.47-50

  4. Payment

    Sell gold dust to a domestic gold buyer, usually for cash, weighed at the counter; no BPNG authority needed for resident-to-resident trade

    Who
    Alluvial miner (citizen landowner or land group; non-mechanised under Mining Act s.9 or holder of an alluvial mining lease)
    With
    Domestic gold buyer (rural buying agent / shop)
    Needs
    Gold buyer's CDD record on the miner (AMLCTF Act ss.20-29)
    Issues
    Buyer's purchase record / weigh-in (weight, price, seller)
    Official guidanceBlockedNot recorded

    Legal basis: BPNG Foreign Exchange Manual, FE Notice 17, 17.3

    Researcher's note: FE Notice 17.3 permits domestic trade without restriction, although Regulation ss.25-26 on their face limit gold purchases to BPNG and authorised dealers; see divergences.

  5. Reporting

    File a Threshold Transaction Report with FASU for a cash transaction of K20,000 or more within 10 working days; file a Suspicious Matter Report within 5 working days where suspicion arises

    Who
    Domestic gold buyer (rural buying agent / shop)
    Issues
    TTR for cash purchase of K20,000 or more
    Official guidanceBlocked

    Legal basis: AMLCTF Act 2015, s.39

Aggregation by a licensed alluvial exporter, melting and assay

Applies when: country is the origin (alluvial gold, before export)

Channel: alluvial

  1. Due diligence

    Customer due diligence and enhanced due diligence on the gold buyer or miner (BPNG Enhanced Due Diligence Guidelines apply to all gold dealings)

    Who
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    With
    Domestic gold buyer (rural buying agent / shop)
    Issues
    Exporter's CDD on the gold buyer/miner and enhanced due diligence
    Official guidanceBlocked

    Legal basis: BPNG FE Manual FE Notice 17; AMLCTF Act 2015, 17.2; ss.20-29

  2. Payment

    Sell aggregated gold dust to the licensed exporter (often via the exporter's own buying network)

    Who
    Domestic gold buyer (rural buying agent / shop)
    With
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    Needs
    Exporter's CDD on the gold buyer/miner and enhanced due diligence
    Issues
    Exporter's purchase record
    Official guidanceBlocked

    Researcher's note: Domestic purchase terms and payment method not documented; bank payment implied by the two-account limit in the licence conditions.

  3. Processing

    Melt gold dust into bars and number them

    Who
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    Issues
    Bar number / lot reference after melting
    Industry practiceBlocked

    Researcher's note: The Operational Requirements speak of 'dore or fine gold'; melting practice itself is inferred.

  4. Assay

    Assay the bars and issue an assay report certified by MRA (or another competent institution)

    Who
    MRA-certified assayer / competent assay institution
    With
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    Needs
    Bar number / lot reference after melting
    Issues
    Assay report certified by MRA or other competent institution
    Official guidanceBlocked

    Legal basis: BPNG Operational Requirements for Gold Export Licence (2015)

Export of alluvial gold by a BPNG-licensed exporter

Applies when: country is the origin; alluvial gold leaves PNG

Channel: alluvial

  1. Pricing

    Prepare signed pro-forma invoice (expected USD receipts, weight in grams and ounces, LBMA spot USD price) under the refining agreement; sales abroad must be in USD at LBMA spot

    Who
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    Needs
    Assay report certified by MRA or other competent institution; Refining agreement with overseas refiner (LBMA spot, max 2% discount)
    Issues
    Signed pro-forma invoice (USD receipts, grams and ounces, LBMA spot price)
    Official guidanceBlocked
  2. Licensing

    Apply to BPNG with Form G, the pro-forma invoice and the MRA-certified assay report for a specific authorisation to export this shipment; BPNG approves the Form G

    Who
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    With
    Bank of Papua New Guinea
    Needs
    Performance bond in favour of BPNG; Assay report certified by MRA or other competent institution; Signed pro-forma invoice (USD receipts, grams and ounces, LBMA spot price)
    Official guidanceBlocked

    Legal basis: Central Banking (Foreign Exchange and Gold) Regulation 2000; FE Notice 17, s.24; FE 17.4(a)

  3. Licensing

    For a consignment worth K5,000 or less: obtain a BPNG clearance on the strength of an assay report from a recognised assayer instead of a licence-based authorisation

    Who
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    With
    Bank of Papua New Guinea
    Needs
    Assay report certified by MRA or other competent institution
    Official guidanceBlocked

    Legal basis: BPNG FE Manual FE Notice 17, 17.4(b)

  4. Licensing

    Obtain MRA mineral export permit, where required

    Who
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    With
    Mineral Resources Authority
    UnverifiedBlocked

    Researcher's note: PNG Customs lists MRA as the permit authority for 'minerals', but no MRA gold export permit, form or legal basis was found; for gold the Prohibited Exports Regulation names only BPNG.

  5. Transport

    Pack and seal consignment; commercial invoice and packing list

    Who
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    Official guidanceBlocked
  6. Customs

    Lodge the export SAD in ASYCUDA World (nature, quantity, FOB value, supplier, origin, TFN) with BPNG written authority attached, before goods are loaded

    Who
    Licensed customs broker
    With
    PNG Customs Service
    Issues
    Export SAD / Form 15 accepted by PNG Customs
    Primary lawBlockedNot recorded

    Legal basis: Customs Act 1951; Customs (Prohibited Exports) Regulation 1963, s.42; Schedule item 13B

  7. Customs

    Verify classification and permits, risk-based physical examination, collect administrative fees, issue release

    Who
    PNG Customs Service
    With
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    Needs
    Export SAD / Form 15 accepted by PNG Customs
    Issues
    Customs release notification
    Official guidanceBlocked

    Legal basis: Customs Act 1951; Central Banking (FX and Gold) Regulation 2000, FX Reg s.19(2) (Customs may require documents to check BPNG compliance)

  8. Transport

    Carry consignment as valuable cargo from Jacksons International Airport (Port Moresby) with air waybill, security declaration and insurance

    Who
    Air carrier / secure logistics provider
    Needs
    Customs release notification
    Industry practiceBlocked

    Researcher's note: Airport and valuable-cargo handling for gold not documented in sources read; standard air-freight documents assumed.

  9. Customs

    Aircraft master presents final manifest; Customs issues Certificate of Clearance

    Who
    PNG Customs Service
    With
    Air carrier / secure logistics provider
    Primary lawBlocked

    Legal basis: Customs Act 1951, s.47

  10. Transport

    Send pre-shipment notice (weights, assay, AWB) to the consignee refiner

    Who
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    With
    Overseas refiner / buyer (consignee)
    Issues
    Pre-shipment notification to refiner/buyer
    Industry practiceBlocked

Export of doré by a mining company

Applies when: country is the origin; mine doré leaves PNG

Channel: industrial

  1. Pricing

    Agree offtake / refining terms for doré with an overseas refiner (USD, LBMA-referenced)

    Who
    Large-scale mining company (mining lease / special mining lease holder)
    With
    Overseas refiner / buyer (consignee)
    Issues
    Offtake / sale agreement for doré (industrial)
    Industry practiceBlocked

    Researcher's note: Mining companies' offtake contracts not seen; USD/LBMA pricing rule stated for alluvial licensees.

  2. Licensing

    Obtain BPNG specific authorisation for the shipment under the company's Gold Export Licence

    Who
    Large-scale mining company (mining lease / special mining lease holder)
    With
    Bank of Papua New Guinea
    Needs
    Assay report certified by MRA or other competent institution; Offtake / sale agreement for doré (industrial)
    Official guidanceBlocked

    Legal basis: Central Banking (Foreign Exchange and Gold) Regulation 2000; FE Notice 17, s.24; FE 17.4(a)

    Researcher's note: Form of the per-shipment authorisation for mining companies assumed to be the same Form G.

  3. Customs

    Lodge export SAD with BPNG authority; Customs examination and release

    Who
    Licensed customs broker
    With
    PNG Customs Service
    Issues
    Export SAD / Form 15 accepted by PNG Customs; Customs release notification
    Primary lawBlockedNot recorded

    Legal basis: Customs Act 1951; Customs (Prohibited Exports) Regulation 1963, s.42; item 13B

  4. Transport

    Ship doré from the mine (airstrip, port or via Port Moresby) to the refiner abroad

    Who
    Air carrier / secure logistics provider
    Needs
    Customs release notification
    Industry practiceBlocked

    Researcher's note: Logistics per mine not documented.

Large-scale mine production of doré

Applies when: country is the origin (industrial gold)

Channel: industrial

  1. Extraction

    Mine and process ore within the special mining lease / mining lease; pour doré at the mine gold room

    Who
    Large-scale mining company (mining lease / special mining lease holder)
    Issues
    Bar number / lot reference after melting
    Primary lawNot recorded

    Legal basis: Mining Act 1992, ss.33-47

    Researcher's note: Product form (doré vs concentrate) varies by mine and was not confirmed per mine in sources read.

  2. Reporting

    Submit live production, extraction and sales data to MRA

    Who
    Large-scale mining company (mining lease / special mining lease holder)
    With
    Mineral Resources Authority
    Issues
    Live production, extraction and sales data submission to MRA
    SecondaryNot recorded

    Legal basis: Mining (Amendment) Act 2020

    Researcher's note: Mining (Amendment) Act 2020 text not obtained.

  3. Assay

    Sample and assay doré (mine laboratory or certified assayer) for the export authorisation

    Who
    Large-scale mining company (mining lease / special mining lease holder)
    Needs
    Bar number / lot reference after melting
    Issues
    Assay report certified by MRA or other competent institution
    Official guidanceBlocked

    Researcher's note: The MRA-certified assay rule is stated in the alluvial Operational Requirements; application to mining companies' licences assumed.

Monthly returns, levy and royalty

Applies when: country is the origin; continuing obligations

  1. Reporting

    File Form G2 monthly return with BPNG by the 15th of the following month: Yellow Form G, commercial invoices, customs forms, refiner outturn statements, checked by a senior officer

    Who
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    With
    Bank of Papua New Guinea
    Needs
    Yellow Form G completed and stamped by the commercial bank; Refiner outturn statement; Export SAD / Form 15 accepted by PNG Customs
    Issues
    Form G2 - monthly gold export return to BPNG
    Official guidanceBlocked
  2. Reporting

    Report foreign currency account inflows and outflows on Form-OS

    Who
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    Issues
    Form-OS - report of foreign currency account inflows/outflows
    Official guidanceBlocked

    Legal basis: FE Manual FE Notice 17, 17.8

  3. Tax

    Pay monthly MRA production levy (0.25%-0.5% of assessable income; alluvial gold also covered)

    Who
    Large-scale mining company (mining lease / special mining lease holder)
    With
    Mineral Resources Authority
    Issues
    MRA production levy payment (monthly)
    Official guidanceNot recorded

    Legal basis: Mineral Resources Authority Act, s.30(3)-(4) (per DMPGM 2014)

    Researcher's note: Who pays the levy on alluvial gold (miner, exporter?) and how it is collected was not found.

  4. Tax

    Pay mineral royalty of 2% of FOB revenue or net smelter return; 20% of cash royalty goes directly to lease-area landholders

    Who
    Large-scale mining company (mining lease / special mining lease holder)
    Issues
    Mineral royalty payment record
    Official guidanceNot recorded

    Legal basis: Mining Act 1992, s.148

    Researcher's note: s.148 text not read; collector and payment frequency not confirmed. Royalty treatment of alluvial gold sold through exporters not found.

Refiner outturn, USD settlement and repatriation of proceeds

Applies when: country is the origin; after export

  1. Pricing

    Refine consignment, issue outturn statement; exporter issues final invoice at LBMA spot less agreed discount (max 2%)

    Who
    Overseas refiner / buyer (consignee)
    With
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    Issues
    Refiner outturn statement; Final invoice (against outturn assay)
    Official guidanceBlocked
  2. Payment

    Receive USD proceeds from abroad (only through an authorised dealer); alluvial exporters must repatriate within 2 weeks of export, others within 3 months of shipment; convert to kina with an authorised dealer

    Who
    Authorised foreign-exchange dealer (commercial bank)
    With
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    Needs
    Final invoice (against outturn assay)
    Issues
    USD payment from refiner/buyer to exporter's PNG bank
    Official guidanceBlocked

    Legal basis: BPNG Operational Requirements (2015); FE Manual FE Notices 6 and 17, FE 6.5(a); FE 17.5

  3. Reporting

    Submit Form-X with the licence or BPNG-approved Form G, commercial invoice and Customs-processed Form 15 to the authorised dealer; bank stamps the Yellow Form G

    Who
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    With
    Authorised foreign-exchange dealer (commercial bank)
    Needs
    USD payment from refiner/buyer to exporter's PNG bank; Export SAD / Form 15 accepted by PNG Customs
    Issues
    Form-X submitted through the authorised dealer; Yellow Form G completed and stamped by the commercial bank
    Official guidanceBlocked

    Legal basis: FE Manual FE Notices 6 and 17, 6.3; 17.7(a)

Licences and registrations

  • AML/CFT compliance programme as a dealer in precious metals (no licence; FASU supervision)

    Held by
    Domestic gold buyer (rural buying agent / shop)
    Issued by
    FASU (supervisor)
    Official guidanceBlocked

    Legal basis: AMLCTF Act 2015, s.5

  • Citizen ownership (Alluvial Mining Policy 2021 reserves buying and export of alluvial gold to Papua New Guineans, existing foreign operators exempt)

    Held by
    Domestic gold buyer (rural buying agent / shop)
    Issued by
    Policy of the Ministry of Mining / MRA
    Official guidanceNot recordedOCR

    Researcher's note: Policy text itself not readable; how the reservation is enforced for buyers (no buyer licence exists) is not known.

  • Refining agreement with an overseas refiner (LBMA spot, max 2% discount)

    Held by
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    Issued by
    Overseas refiner (counterparty)
    Official guidanceBlocked

    Legal basis: BPNG Requirements for Gold Export Licence (2015)

  • Gold Export Licence (alluvial)

    Gold Export Licence; name published on BPNG annual list

    Held by
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    Issued by
    Bank of Papua New Guinea
    Valid for
    1 year; new application each year
    Fee
    K5,000 application fee (bank cheque)
    Official guidanceBlockedNot recorded

    Legal basis: Central Banking (Foreign Exchange and Gold) Regulation 2000; BPNG Requirements for Gold Export Licence (2015), s.24 (written consent to export gold)

  • Gold Export Licence (mining company)

    Held by
    Large-scale mining company (mining lease / special mining lease holder)
    Issued by
    Bank of Papua New Guinea
    Valid for
    Annual (companies listed for 2024)
    Official guidanceBlocked

    Legal basis: Central Banking (Foreign Exchange and Gold) Regulation 2000, s.24

  • Appointment as authorised dealer in foreign exchange (National Gazette)

    Held by
    Authorised foreign-exchange dealer (commercial bank)
    Issued by
    Bank of Papua New Guinea
    Primary lawBlocked

    Legal basis: Central Banking (Foreign Exchange and Gold) Regulation 2000, s.2(1)(a)

  • Alluvial Mining Lease (AML)

    AML instrument registered by the Registrar of Tenements

    Held by
    Alluvial miner (citizen landowner or land group; non-mechanised under Mining Act s.9 or holder of an alluvial mining lease)
    Issued by
    Minister for Mining, on MRA processing
    Valid for
    Up to 5 years, extendable (s.49)
    Fee
    Application fee PGK 250 (MRA Scheduled Fees)
    Primary lawNot recorded

    Legal basis: Mining Act 1992, ss.48-51

  • Customs broker licence

    Held by
    Licensed customs broker
    Issued by
    PNG Customs Service
    Official guidanceBlocked

  • Performance bond in favour of BPNG (min. K50,000)

    Held by
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    Issued by
    Licensed commercial bank / insurer
    Valid for
    At least 24 months
    Official guidanceBlocked

    Legal basis: BPNG Requirements for Gold Export Licence (2015)

  • Company incorporation and business registration (Investment Promotion Authority)

    Held by
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    Issued by
    Investment Promotion Authority
    Official guidanceBlocked

    Researcher's note: Issuer inferred: the BPNG requirements ask for a court-certified certificate of incorporation and business registration without naming the registry.

  • Mining Lease (alluvial)

    Held by
    Mechanised alluvial operator (mining lease holder, min. 51% national ownership)
    Issued by
    Minister for Mining, on MRA processing
    Valid for
    Up to 20 years, extendable by 10
    Fee
    Grant fee PGK 2,500-50,000 by area (MRA Scheduled Fees)
    Official guidanceNot recorded

    Legal basis: Mining Act 1992, ss.38-47

  • Statutory right to non-mechanised alluvial mining on one's own land (no tenement)

    None; proof of citizenship and customary land ownership in practice

    Held by
    Alluvial miner (citizen landowner or land group; non-mechanised under Mining Act s.9 or holder of an alluvial mining lease)
    Issued by
    None - arises by law (citizen natural person; land not under a tenement other than an exploration licence)
    Valid for
    While conditions met
    Primary law

    Legal basis: Mining Act 1992, s.9(2)

  • Special Mining Lease or Mining Lease (hard rock)

    Held by
    Large-scale mining company (mining lease / special mining lease holder)
    Issued by
    Head of State / Minister for Mining, on MRA processing
    Fee
    SML grant fee PGK 100,000 (MRA Scheduled Fees)
    Primary lawNot recorded

    Legal basis: Mining Act 1992, ss.33-47

  • Tax File Number (TFN)

    Held by
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    Issued by
    Internal Revenue Commission
    Official guidanceBlocked

Taxes and fees

  • Export duty on gold

    Rate
    None found (administrative fees only)
    UnverifiedBlocked

    Researcher's note: No export duty on gold was found; Customs mentions only administrative fees before release. Customs Tariff schedule not read.

  • Gold Export Licence application fee

    Rate
    K5,000 per application (annual)
    Paid by
    Applicant exporter
    Collected by
    BPNG
    Official guidanceBlocked

  • Mineral royalty

    Mined product incl. doré and concentrate

    Rate
    2%
    Base
    Free-on-board revenue or net smelter return, whichever is appropriate
    Paid by
    Mining lease / special mining lease holder
    Collected by
    State (via MRA); 20% of cash royalty paid direct to lease-area landholders, balance shared by agreement with provincial and local governments
    Official guidanceNot recorded

    Legal basis: Mining Act 1992, s.148

    Researcher's note: s.148 text not read (document truncated; PacLII blocked). Application to alluvial production not confirmed.

  • Alluvial Mining Lease application fee

    Rate
    PGK 250
    Paid by
    AML applicant
    Collected by
    MRA
    Official guidanceNot recorded

  • Goods and Services Tax

    Domestic supplies; exports presumed zero-rated

    UnverifiedBlockedNot recorded

    Researcher's note: GST Act not readable (PacLII 403, IRC JavaScript). DMPGM 2014 confirms zero-rating of supplies to resource companies; treatment of domestic gold sales and exports not verified (standard rate generally reported as 10%, exports zero-rated).

  • MRA production levy

    Rate
    0.25% (2014) - 0.5% (statutory maximum; reported current rate 2025)
    Base
    Assessable income / value of production, incl. alluvial gold produced
    Paid by
    Producers
    Collected by
    Mineral Resources Authority (monthly)
    Official guidanceNot recorded

    Legal basis: Mineral Resources Authority Act, s.30(3)-(4) per DMPGM 2014

    Researcher's note: Rate reported as 0.25% in 2014 and 0.5% in 2025 secondary sources; current gazetted rate not read.

Controls

  • Dealers in precious metals are DNFBPs: risk-based CDD, enhanced CDD for PEPs, SMR within 5 working days, Threshold Transaction Report for cash or bearer instruments of K20,000 or more within 10 working days, international funds transfer reports of K20,000 or more, records for 7 years. FASU is the supervisor. BPNG Enhanced Due Diligence Guidelines apply to all gold dealings.

    Kind
    Anti-money laundering
    Threshold
    K20,000 cash (TTR)
    Official guidanceBlocked

    Legal basis: AMLCTF Act 2015, ss.5, 20-29, 39, 47-50

  • Alluvial mining is reserved to PNG citizens (AML only for citizens/land groups; alluvial mining leases need 51% national ownership). The 2021 Alluvial Mining Policy extends the reservation to buying and exporting alluvial gold, with existing foreign operators exempted. Confirmed by the Mining Minister in Parliament in June 2026.

    Kind
    Other
    Official guidanceNot recorded

    Legal basis: Mining Act 1992 s.48; Alluvial Mining Policy 2021

  • Refining agreement must reference LBMA spot with a discount of no more than 2%; export sales in USD at LBMA spot.

    Kind
    Price control
    Official guidanceBlocked

    Legal basis: BPNG Requirements and Operational Requirements for Gold Export Licence (2015)

  • All export proceeds must be received through an authorised dealer, repatriated and converted into kina: within 2 weeks of export for alluvial Gold Export Licence holders; within 3 months of shipment under FE Notice 6. Sales abroad in USD at LBMA spot. Mineral exporters may not use forward exchange contracts.

    Kind
    Currency control
    Threshold
    2 weeks (alluvial GEL); 3 months (general)
    Official guidanceBlockedNot recorded

    Legal basis: BPNG Operational Requirements (2015); FE Manual, FE 6.5, 17.5; FX Operational Guidelines 9.9.5

  • A person holding gold (other than for professional use) must sell it within one month to BPNG, an authorised dealer, or with written consent to a person outside PNG; only BPNG and authorised dealers may buy gold (s.26). BPNG's FE Manual nonetheless states domestic resident-to-resident gold trade is permitted without restriction.

    Kind
    Other
    Threshold
    1 month from possession
    Primary lawBlocked

    Legal basis: Central Banking (Foreign Exchange and Gold) Regulation 2000, ss.25-26

    Researcher's note: Whether an exemption under s.3 or a general authority reconciles ss.25-26 with FE Notice 17.3 was not found.

  • Travellers may take PNG or foreign currency up to K20,000; more needs BPNG authority on Form-C1 (with tax clearance, passport, ticket). Customs currency declaration system being rolled out, most advanced at Jacksons International Airport (APG 2024).

    Kind
    Cross-border declaration
    Threshold
    K20,000
    Official guidanceBlockedNot recorded

    Legal basis: FE Manual FE Notice 8; Customs (Prohibited Exports) Regulation 1963, 8.5; item 13A

Trade flows

  • Alluvial sector: about 200,000 artisanal miners producing about 5,000 kg (c.120,000 oz) a year, worth about K640 million (Minister, 2024); about 250,000 miners and about 5% of K19 billion mineral exports in 2024 (Parliament, June 2026).

    Figures: ~5 t/yr; ~5% of K19bn (2024)

    Official guidanceNot recorded

  • BPNG 2024 lists: 9 alluvial gold exporters (Enga Gold Exporter, GoldBox PNG, GoldCorp Exporters, Gold Exchange PNG, Golden Valley Enterprise, Huon Gold, Issacc Lete Lumbu Gold Buyers, Italpreziosi South Pacific, Mi-Do Gold Buyers & Exporters) and 6 mining companies (K92 Mining, Lihir Gold, Morobe Consolidated Goldfields, New Porgera, Simberi Gold, Woodlark Mining). 2020 notice named 8 alluvial exporters and 4 companies barred from exporting.

    Official guidanceBlocked

  • Porgera closed in April 2020 when its SML expired and reopened under New Porgera Ltd (51% PNG stakeholders, 49% Barrick Niugini) with first gold in early 2024.

    SecondaryNot recorded

Where practice departs from the law

What credible sources show happening that the law does not provide for.

  • Regulation ss.25-26 restrict gold purchases to BPNG and authorised dealers and require holders to sell within a month, yet BPNG's own FE Manual and 2020 notice say domestic gold trade needs no BPNG authority; in practice rural gold buyers trade freely.

    Official guidanceBlocked

  • Alluvial mining and gold buying are reserved to citizens, but foreigners are commonly brought in as capital partners (Minister, June 2026).

    SecondaryNot recorded

  • pg.gold.tax-gel-fee states a Gold Export Licence application fee taken from a BPNG requirements source that is not held as text; both BPNG requirement texts held (the BPNG copy hosted by MRA and the MRA Mining Regulations page copy) say there is no fee for the Gold Export Licence. Which is current is not settled.

    No confidence level recorded
    No source recorded

  • APG 2024 mutual evaluation identifies cash and gold smuggling and trade-based laundering among PNG's laundering methods, and a currency declaration system not yet systematic.

    StandardBlocked

  • MRA (2024): extractives are about 80% of exports and 30-35% of GDP but state revenue is about 8% or less, prompting the Mining Bill and National Gold Corporation proposals.

    Official guidanceNot recorded

  • Deputy PM (June 2026): despite high gold prices and more alluvial activity, recorded exports fell, suggesting unaccounted trade and illegal export; MRA says alluvial gold is hard to control.

    SecondaryNot recorded

What we could not obtain

Documents the research needed and could not get, where they might be, and why.

  • Text of the 2021 Alluvial Mining Policy.

    Missing document
    Alluvial Mining Policy
    Where it might be
    https://mra.gov.pg/wp-content/uploads/2022/05/Alluvial-Mining-Policy.pdf
    Why not obtained
    PDF without text layer
    Affects
    pg.ctl-citizens-alluvialpg.cr-buyer-citizen

  • Whether royalty and levy are charged on alluvial gold sold via exporters, by whom and at what point.

    Why not obtained
    No source read addresses it
    Affects
    pg.st-30pg.st-31

  • AMLCTF Act 2015 text (read only through FASU guidance).

    Missing document
    AMLCTF Act 2015
    Where it might be
    PacLII; bankpng.gov.pg
    Why not obtained
    PacLII blocked
    Affects
    pg.ctl-aml

  • No certificate of origin for gold exports was identified; the SAD states country of origin.

    Why not obtained
    Not mentioned in any source read

  • GL-Form 1-3 checklists and Form G / Form G2 templates.

    Missing document
    BPNG GL-Forms, Form G, Form G2
    Where it might be
    https://www.bankpng.gov.pg/financial-markets/exchange-control
    Why not obtained
    Listed on the page without links
    Affects
    pg.dk-form-gpg.dk-form-g2

  • GST rate and treatment of gold.

    Missing document
    Goods and Services Tax Act 2003
    Where it might be
    PacLII; IRC
    Why not obtained
    PacLII 403; IRC site JavaScript only
    Affects
    pg.tax-gst

  • Per-mine product form (doré/concentrate), export routes and refiners.

    Why not obtained
    Company pages not reached (404 / cache-only)
    Affects
    pg.st-10pg.st-24

  • Whether the Mining Bill 2025 was enacted by 22 Sep 2026.

    Where it might be
    parliament.gov.pg; DMPGM; National Gazette
    Why not obtained
    Search budget exhausted; no 2026 source found reporting enactment
    Affects
    pg.law-mining-bill-2025pg.tax-royalty

  • Whether an MRA mineral export permit is needed for gold in addition to BPNG authority.

    Where it might be
    MRA; PNG Customs
    Why not obtained
    Customs page generic; no MRA document found
    Affects
    pg.st-15

  • Text of Mining Act s.148 (royalty rate, base, payer, collector) and the Mining Regulation 1992.

    Missing document
    Mining Act 1992 s.148; Mining Regulation 1992
    Where it might be
    http://www.paclii.org/pg/legis/consol_act/ma1992103/; MRA PDF
    Why not obtained
    PacLII 403; MRA PDF truncated by the fetch
    Affects
    pg.tax-royaltypg.st-31

Routes through Papua New Guinea

Country pairs

Sources

Every source this country's research cites, with how much of it was read and how.