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Papua New Guinea [alluvial] → Australia · Sale and settlement of refined gold

以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。

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巴布亚新几内亚 (Doré bar - unstamped) ⟶ 澳大利亚 (Doré bar - unstamped)

第 1 段：巴布亚新几内亚

货物起点

  1. 1

    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

    执行方
    Alluvial miner (citizen landowner or land group; non-mechanised under Mining Act s.9 or holder of an alluvial mining lease)
    形态
    Ore (in situ / run-of-mine) → Concentrate / black sand
    法律原文

    • Mining Act 1992, s.9(2); ss.48-51

  2. 2

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

    执行方
    Alluvial miner (citizen landowner or land group; non-mechanised under Mining Act s.9 or holder of an alluvial mining lease)
    形态
    Concentrate / black sand → Gold dust / nuggets
    行业惯例

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

  3. 3

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

    执行方
    Domestic gold buyer (rural buying agent / shop)
    出具
    Gold buyer's CDD record on the miner (AMLCTF Act ss.20-29)
    官方指引

    • AMLCTF Act 2015, s.5; ss.20-29; ss.47-50

  4. 4

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

    执行方
    Alluvial miner (citizen landowner or land group; non-mechanised under Mining Act s.9 or holder of an alluvial mining lease)
    所需
    Gold buyer's CDD record on the miner (AMLCTF Act ss.20-29)
    出具
    Buyer's purchase record / weigh-in (weight, price, seller)
    官方指引

    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.

    • BPNG Foreign Exchange Manual, FE Notice 17, 17.3

  5. 5

    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

    执行方
    Domestic gold buyer (rural buying agent / shop)
    出具
    TTR for cash purchase of K20,000 or more
    官方指引

    • AMLCTF Act 2015, s.39

  6. 6

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

    执行方
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    出具
    Exporter's CDD on the gold buyer/miner and enhanced due diligence
    官方指引

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

  7. 7

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

    执行方
    Domestic gold buyer (rural buying agent / shop)
    所需
    Exporter's CDD on the gold buyer/miner and enhanced due diligence
    出具
    Exporter's purchase record
    官方指引

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

  8. 8

    Melt gold dust into bars and number them

    执行方
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    出具
    Bar number / lot reference after melting
    形态
    Gold dust / nuggets → Smelted button/bar
    行业惯例

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

  9. 9

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

    执行方
    MRA-certified assayer / competent assay institution
    所需
    Bar number / lot reference after melting
    出具
    Assay report certified by MRA or other competent institution
    形态
    Smelted button/bar → Doré bar - stamped/exporter-sealed
    官方指引

    • BPNG Operational Requirements for Gold Export Licence (2015)

  10. 10

    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

    执行方
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    所需
    Assay report certified by MRA or other competent institution; Refining agreement with overseas refiner (LBMA spot, max 2% discount)
    出具
    Signed pro-forma invoice (USD receipts, grams and ounces, LBMA spot price)
    官方指引
  11. 11

    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

    执行方
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    所需
    Gold Export Licence (alluvial); 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)
    出具
    BPNG-approved Form G (specific authorisation for one shipment)
    官方指引

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

  12. 12

    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

    执行方
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    所需
    Assay report certified by MRA or other competent institution
    出具
    BPNG clearance for gold export of K5,000 or less
    官方指引

    • BPNG FE Manual FE Notice 17, 17.4(b)

  13. 13

    Obtain MRA mineral export permit, where required

    执行方
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    未经核实

    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.

  14. 14

    Pack and seal consignment; commercial invoice and packing list

    执行方
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    所需
    BPNG-approved Form G (specific authorisation for one shipment)
    出具
    Commercial invoice; Packing list
    官方指引
  15. 15

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

    执行方
    Licensed customs broker
    所需
    BPNG-approved Form G (specific authorisation for one shipment); Commercial invoice; Packing list
    出具
    Export SAD / Form 15 accepted by PNG Customs
    法律原文

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

  16. 16

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

    执行方
    PNG Customs Service
    所需
    Export SAD / Form 15 accepted by PNG Customs; BPNG-approved Form G (specific authorisation for one shipment)
    出具
    Customs release notification
    官方指引

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

  17. 17

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

    执行方
    Air carrier / secure logistics provider
    所需
    Customs release notification
    出具
    Air waybill; Consignment Security Declaration; Certificate of insurance
    行业惯例

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

  18. 18

    Aircraft master presents final manifest; Customs issues Certificate of Clearance

    执行方
    PNG Customs Service
    出具
    Certificate of Clearance (conveyance)
    法律原文

    • Customs Act 1951, s.47

  19. 19

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

    执行方
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    所需
    Air waybill
    出具
    Pre-shipment notification to refiner/buyer
    行业惯例

税费

  • Export duty on gold

    None found (administrative fees only)

    未经核实金额未确认

  • Gold Export Licence application fee

    K5,000 per application (annual)

    官方指引金额未确认

  • Mineral royalty

    2% Mined product incl. doré and concentrate

    官方指引金额未确认

    • Mining Act 1992, s.148

  • Alluvial Mining Lease application fee

    PGK 250

    官方指引金额未确认

  • MRA production levy

    0.25% (2014) - 0.5% (statutory maximum; reported current rate 2025)

    官方指引金额未确认

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

管制

  • 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).

    K20,000

    官方指引金额未确认

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

  • 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 su…

    K20,000 cash (TTR)

    官方指引金额未确认

    • 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 Minist…

    官方指引

    • Mining Act 1992 s.48; Alluvial Mining Policy 2021

  • No person may take or send gold out of (or bring into) PNG without BPNG's written consent; alluvial gold, concentrates and gold compounds are a restricted export under Customs item 13B. In practice: annual Gold Export Licence plus a per-shipment authorisation (Form G) for consignments above K5,000; …

    K5,000 per consignment

    法律原文金额未确认

    • Central Banking (Foreign Exchange and Gold) Regulation 2000; Customs (Prohibited Exports) Regulation 1963, s.24; item 13B

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

    官方指引

    • 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 c…

    2 weeks (alluvial GEL); 3 months (general)

    官方指引金额未确认

    • 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 …

    1 month from possession

    法律原文金额未确认

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

第 2 段：澳大利亚

货物终点

  1. 20

    Onboard the foreign supplier: KYC, origin and chain-of-custody documents, export authorisation of the origin country, under LBMA RGG

    执行方
    Australian gold refiner (LBMA Good Delivery-listed)
    出具
    Supplier KYC pack for imported doré/scrap
    标准

    RGG duties inferred from GD status; no Australian statute imposes refiner origin checks.

  2. 21

    Screen for Russian-origin gold: import, purchase or transport of Russian gold exported after 30 Sep 2022 is prohibited without a sanctions permit

    执行方
    Importer of doré or bullion (usually the refiner or a dealer)
    出具
    Screen for Russian-origin gold
    法律原文

    • Autonomous Sanctions Regulations 2011 regs 4A, 12A, 18(1)(b); Import Sanctioned Goods-Russia Designation 2022 Sch 1 item 16

  3. 22

    Lodge the import declaration (entry for home consumption) in the Integrated Cargo System for consignments above the entry thresholds; customs duty Free for 7108 and 7112.91; importation of precious metal (99.5%+, investment form) is a non-taxable importation for GST; dore is a taxable importation (GST 10% of the value of the taxable importation)

    执行方
    Licensed customs broker
    所需
    Screen for Russian-origin gold; Export customs declaration accepted by the dispatching country's customs; Air waybill; Commercial invoice
    出具
    Import declaration, HS 7108 / 7112.91
    法律原文

    [inferred] GST on imported dore follows from ss.13-5/13-10 with the precious-metal definition; [not-read] duty rate from the ABF tariff page, not the Act.

    • Customs Act 1901 ss.68, 71A; Customs Tariff Act 1995 Sch 3; GST Act 1999 ss.13-5, 13-10, 13-20

  4. 23

    Price the sale against the LBMA Gold Price (commonly in AUD) or a forward/hedge contract

    执行方
    Mining tenement holder (mining lease) operating a gold mine and mill
    出具
    LBMA Gold Price PM (AUD) reference
    行业惯例

    Commercial pricing practice not documented; the LBMA PM fix is the statutory WA royalty reference.

  5. 24

    Transfer metal from the miner's metal account to the buyer, or deliver bars, against payment

    执行方
    Australian gold refiner (LBMA Good Delivery-listed)
    所需
    Metal account statement
    出具
    Payment for gold sold
    行业惯例

税费

  • GST - first supply of precious metal after refining

    GST-free (0%, input credits allowed) First supply of precious metal after its refining by, or on behalf of, the supplier, where the refiner is a "refiner of precious metal" and the recipient a "dealer in precious metal" (each: an entity that satisfies the Commissioner of the activity - s.195-1)

    法律原文金额未确认

    • A New Tax System (Goods and Services Tax) Act 1999, s.38-385; s.195-1

  • GST on importation of precious metal

    Non-taxable importation (precious metal); otherwise GST 10% of the value of the taxable importation (customs value plus international transport and insurance, s.13-20) Imported gold that meets the precious-metal definition is a non-taxable importation because its supply would be input taxed or GST-free (s.13-10(b)); dore and other gold outside the definition is a taxable importation

    法律原文金额未确认

    • A New Tax System (Goods and Services Tax) Act 1999, ss.13-5, 13-10(b), 13-20

  • GST - other supplies of precious metal

    Input taxed (no GST charged; no input tax credits) Gold (in an investment form) of at least 99.5% fineness (s.195-1 precious metal); "investment form" is not defined in the Act - the ATO describes it as a coin, wafer, bar or other tradeable form with an internationally accepted hallmark (LBMA-approved for gold)

    法律原文

    • A New Tax System (Goods and Services Tax) Act 1999, s.40-100; s.195-1

  • GST reverse charge on supplies of goods containing valuable metal

    10% of the price, payable by the recipient A taxable supply of goods consisting wholly or partly of valuable metal (gold, silver, platinum) to a recipient registered or required to be registered, where the market value of the goods does not exceed the valuable metal threshold (i.e. is not at least 10% above the value of the metal in them) or the parties agree in writing - e.g. scrap, dore and other non-investment gold

    法律原文金额未确认

    • A New Tax System (Goods and Services Tax) Act 1999, Division 86 (ss.86-5, 86-10, 86-25); s.195-1 valuable metal

  • Customs duty on gold

    Free HS 7108.11.00, 7108.12.00, 7108.13.00, 7108.20.00 and 7112.91.00 (general rate Free; the rate footnote: FTA originating goods Free unless otherwise shown)

    官方指引金额未确认

    • Customs Tariff Act 1995, Schedule 3

管制

  • Buying or selling bullion (gold, silver, platinum or palladium as a bar, coin, ingot, plate, wafer or like form, bearing a mark guaranteeing fineness and traded by reference to the spot price) in the course of carrying on a bullion-dealing business is a designated service: enrolment, AML/CTF program…

    法律原文

    • AML/CTF Act 2006, s.5 (bullion); s.6(3) table 2 item 1; ss.39E, 41, 43, 51B

  • Buying or selling precious metal (gold, silver, platinum-group metals, or an alloy with at least 2% of them, manufactured or not), precious stones or precious products in the course of carrying on a business, where the purchase involves physical currency and/or virtual assets totalling $10,000 or mo…

    $10,000 in physical currency and/or virtual assets

    法律原文

    • AML/CTF Act 2006 as amended by the AML/CTF Amendment Act 2024, s.5A; s.6(3) table 2 item 2; Amendment Act s.2 and Sch 3 Pt 4 items 11-12

      “buying or selling one or more of the following items in the course of carrying on a business, where the purchase involves the transfer of physical currency or virtual assets (or a combination of physical currency and virtual assets) with a total value of not less than $10,000, whether the purchase is made in a single transaction or in several transactions that are linked or appear to be linked: (a) precious metal; (b) precious stones; (c) precious products”

  • Export markets accept Australian bars through the refiner's LBMA Good Delivery listing and exchange accreditations (CME, SGE, OSE, DGCX for the Perth Mint).

    行业惯例

  • No economy-wide cap on cash payments was found. Reporting entities must report threshold transactions (transfers of $10,000 or more in physical currency) to AUSTRAC within 10 business days (s.43; s.5). Moving monetary instruments worth $10,000 or more into or out of Australia must be reported (s.53)…

    $10,000 (reporting, not a limit)

    法律原文

    • AML/CTF Act 2006, ss.5, 43, 53

      “monetary instrument means any of the following: (a) physical currency; (b) a bearer negotiable instrument; (c) a thing prescribed by the AML/CTF Rules.”

  • No foreign-exchange control or repatriation requirement on gold export proceeds was identified.

    未经核实

  • No export permit or licence for gold (it is not a prohibited export). The owner must enter goods for export by an export declaration and may not load them without an authority to deal (export entry advice); consignments with an FOB value of $2,000 or less are exempt unless a permission is required. …

    FOB value above $2,000

    法律原文

    • Customs Act 1901, ss.113(1)-(2A), 113AA, 114, 114C, 116

      “an FOB value not exceeding $2,000 or such other amount as is prescribed”

  • Origin and CAHRA due diligence on supplies is imposed on Australian refiners by the LBMA RGG as a Good Delivery condition, not by Australian statute.

    二手资料

  • Importing, purchasing or transporting gold (HS 7108) that was exported from Russia after 30 Sep 2022 is a sanctioned import (Designation Sch 1 item 16; AS Regulations reg 4A(1)-(3)) and an offence unless authorised by a permit of the Minister for Foreign Affairs under reg 18(1)(b) (reg 12A); it exte…

    法律原文

    • Autonomous Sanctions (Import Sanctioned Goods-Russia) Designation 2022 Sch 1 item 16; Autonomous Sanctions Regulations 2011 regs 4A, 12A, 18; Autonomous Sanctions Act 2011 s.16

  • Supplying, selling or transferring an item of gold, precious metals and diamonds so that it is transferred to the Government of Syria (or its public bodies, agents or controlled entities) is a sanctioned supply, and importing or purchasing such an item from them is a sanctioned import; both are offe…

    法律原文

    • Autonomous Sanctions Regulations 2011, regs 4(4), 4A(4), 12, 12A, 18

第 3 段：巴布亚新几内亚

回到原产国：出口收益

  1. 25

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

    执行方
    Overseas refiner / buyer (consignee)
    出具
    Refiner outturn statement; Final invoice (against outturn assay)
    官方指引
  2. 26

    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

    执行方
    Authorised foreign-exchange dealer (commercial bank)
    出具
    USD payment from refiner/buyer to exporter's PNG bank
    官方指引

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

  3. 27

    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

    执行方
    Licensed alluvial gold exporter (BPNG Gold Export Licence holder)
    出具
    Form-X submitted through the authorised dealer; Yellow Form G completed and stamped by the commercial bank
    官方指引

    • FE Manual FE Notices 6 and 17, 6.3; 17.7(a)

国家之间的衔接

  • 巴布亚新几内亚 → 澳大利亚 已研究

    随货跨境的文件: Assay report certified by MRA or other competent institution; BPNG-approved Form G (specific authorisation for one shipment); BPNG clearance for gold export of K5,000 or less; Commercial invoice; Packing list; Export SAD / Form 15 accepted by PNG Customs; Customs release notification; Air waybill; Consignment Security Declaration; Certificate of insurance; Certificate of Clearance (conveyance); Pre-shipment notification to refiner/buyer

Papua New Guinea [alluvial] → Australia · Sale and settlement of refined gold — 研究 · Nelum