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Yes. Papua New Guinea does provide duty exemptions for certain personal effects and household goods, but the rules are different for household furniture, tools, and motor vehicles.

1. Household Furniture and Personal Effects – Potentially Duty Free

If you are relocating to PNG to take up residence (or returning to PNG after an extended absence), the Customs (Personal Effects) Regulations provide concessions for used household goods. These include:

Household furniture

Kitchenware and utensils

Carpets and rugs

Household appliances

Personal computers

Home entertainment equipment

Other used household goods normally found in a residence

The regulations define an "intending resident" as including:

a non-citizen arriving to take up residence in PNG,

a non-citizen returning after being absent for more than one year, or

a PNG citizen returning after living or working overseas for one year or more.

To qualify, Customs generally expects that:

the goods are used personal household effects (not new purchases),

they are for your own use,

they are not intended for resale, and

they accompany, or are imported within a reasonable period of, your relocation.

2. Tools of Trade

Professional tools may also qualify if they are:

your own used tools,

necessary for your occupation or business,

imported as part of your personal effects rather than commercial stock.

If the tools are:

new,

imported in commercial quantities, or

intended for sale,

they will normally attract the applicable import duty and GST. Customs will assess these on a case-by-case basis.

3. New Furniture Purchased in Australia

Your question specifically mentions furniture purchased in Australia.

If the furniture is brand new, Customs is less likely to treat it as "personal effects." Instead it may be treated as an ordinary import and assessed for:

Customs Duty (depending on the tariff classification), and

10% GST.

If the furniture has been owned and used by you before your move, you have a stronger basis to claim it as used household effects.

4. Pre-owned Vehicle

Motor vehicles are treated differently.

There is no general duty-free concession for a privately imported used motor vehicle simply because you are relocating to PNG. A pre-owned vehicle will normally be subject to:

applicable Customs Duty (depending on tariff classification and origin),

10% GST,

Import Declaration Fee,

and compliance with PNG's import requirements (including biosecurity and vehicle standards).

However, the amount of Customs Duty can vary depending on:

vehicle type,

engine capacity,

age,

and any applicable tariff concessions.

5. Documents You Should Prepare

If you intend to seek concessionary treatment, it is advisable to have:

Employment Contract in PNG

Work Permit

Entry Permit/Visa

Passport

Detailed packing list

Purchase invoices (where available)

Evidence that the furniture and tools have been owned and used (photos, insurance records, receipts, etc.)

Bill of Lading/Air Waybill