TO · 大洋洲

湯加

部分核實 · 研究複核日期 2026-09-27

該目的地僅部分核實。以下事項已有記錄來源支持，其他要求仍待核實。出行前請向目的地主管機關確認。

公開 2 項；記錄內另有 0 項暫不公開；仍有 4 個研究問題待核。

一覽

入境旅客申報單（海關C18表）——湯加稅務局與海關部海關申報 · 入境時 · 尚未核實
旅客離境申報單（海關C18表）——湯加稅務局與海關部海關申報 · 離境時 · 尚未核實

已有來源支持的事項

海關申報

入境旅客申報單（海關C18表）——湯加稅務局與海關部

打開官方頁面 ↗https://www.revenue.gov.to/baggage-control

辦理渠道: 入境時
費用: 尚未核實
主管機關: Ministry of Revenue & Customs (Customs and Immigration services), Government of Tonga
來源核實日期: 2026-09-27

辦理時間

抵達時：先在護照查驗亭辦理移民清關，隨後立即在行李查驗區提交填妥的C18表（紅綠雙通道驗放）。

適用對象、例外與限額（完整說明）

方向：抵達湯加的旅客，含空路與海路。法定依據（海關與消費稅管理條例2008，部方官網託管文本）：抵達王國的旅客須在到達時向海關關員提交填妥的海關C18表旅客申報單（第65條）；C18表為指定的旅客申報表（第62(a)條）；各申報港口或地點均設海關區域辦理旅客（第63條）；從航空器或船舶下客的旅客須直接前往行李交運地點，辦完移民手續後立即前往行李查驗區（第64(2)、(3)款）。當前官網流程（措辭為機場）：抵達任一湯加國際機場後，旅客須立即前往護照查驗亭的海關關員辦理移民清關；入境須持有有效期至少6個月的護照；提取行李後，旅客須在行李查驗區向海關關員提交填寫完整的旅客申報單，海關實行紅綠雙通道驗放；行李及人身可能被查驗；禁止或限制物品必須申報。官網託管的單頁C18表在海關申報部分（“Are you bringing into Tonga”）要求抵達旅客勾選：任何幣種價值達TOP10,000或以上的現金；超過個人免稅額的酒類及菸草製品；商用或營業用途貨物；可能禁止或受限的貨物；其後為農業檢疫問項（過去30天農場或森林到訪、食品、動物或動物製品、植物或植物製品、帳篷/釘鞋/土壤或水等）。現金問項僅按旅客申報單的表內問題記錄：目錄中另列的邊境現金申報表本輪未獲取，部方伺服器上的表單文件日期為2021-03-31，不據此設立獨立現金申報程序，也不將該門檻無條件視為現行。免稅額度不寫為單一現行規定：當前免稅額度頁面與第77條在4.5升葡萄酒或啤酒、個人自用品、其他貨品合計TOP$500上一致，但菸草（官網：250支香菸/雪茄或250克菸草製品；條例：500支香菸或50支雪茄或250克菸草）與烈酒（官網：25升便攜烈酒；條例：2.25升烈酒）數字衝突，見未決項TO-duty-free-tobacco-spirits-official-values-conflict。第64(1)款的加班海關服務費由航空器或船舶的船長/機長支付，不是旅客表單費用。本事項不記錄簽證/入境許可的國籍規則：已抓取頁面存在相互矛盾的簽證表述（見未決項TO-visa-30d-vs-entry-permit-contradiction）。

依據: TO-passport-control · TO-passport-validity · TO-passenger-declaration · TO-prohibited-declare · TO-customs-forms-travellers · TO-reg62-c18 · TO-reg65-arrive-depart · TO-reg63-customs-area · TO-reg64-aircraft-ship · TO-reg64-after-immigration · TO-form-c18-cash-question

海關申報

旅客離境申報單（海關C18表）——湯加稅務局與海關部

打開官方頁面 ↗https://www.revenue.gov.to/customs-forms

辦理渠道: 離境時
費用: 尚未核實
主管機關: Ministry of Revenue & Customs (Customs and Immigration services), Government of Tonga
來源核實日期: 2026-09-27

辦理時間

離境時在出境查驗點，按第65條及表內印製說明提交。

適用對象

方向：離開湯加的旅客，含空路與海路。法定依據（海關與消費稅管理條例2008，部方官網託管文本）：離開王國的旅客須在離境時向海關關員提交填妥的海關C18表旅客申報單（第65條）；C18表為指定的旅客申報表（第62(a)條）；離開王國的旅客或機組人員須向海關關員申報是否攜帶禁止或限制的進出口貨物、檢疫受限貨物或未完稅貨物（第75條）。當前部方海關表單頁在TRAVELLERS（旅客）類目下列出“Passenger Departure Declaration”，表號為C18（相鄰的“Passenger Arrival Declaration”行在當前頁面上未標表號亦無連結）。官網託管的單頁C18表援引第62(a)條和第65條，為合併卡片式表單：表內註明由移民官撕下離境卡（departure card），印製說明為“PLEASE SUBMIT TO IMMIGRATION OFFICER ON YOUR DEPQRTURE FROM THE KINGDOM”（原文如此）。離境卡最終交給哪位關員（第65條的海關關員，還是表內印製的移民官）現有文本未能判定；見未決項TO-c18-departure-card-recipient-officer。表單本身未載費用；第64(1)款的加班海關服務費由航空器或船舶的船長/機長支付，非旅客費用。

依據: TO-customs-forms-travellers · TO-reg62-c18 · TO-reg65-arrive-depart · TO-reg65-customs-officer · TO-reg75-entering-leaving · TO-form-c18-departure-card

來源

Immigration and General Services — Ministry of Revenue & Customs (passport control clearance; page re-fetched 2026-09-27, HTTP 200, server Last-Modified 2026-09-23) · Ministry of Revenue & Customs, Government of Tonga
https://www.revenue.gov.to/index.php/immigration-and-general-services [TO-passport-control]
Immigration and General Services — same page (passport validity requirement) · Ministry of Revenue & Customs, Government of Tonga
https://www.revenue.gov.to/index.php/immigration-and-general-services [TO-passport-validity]
Baggage Control — Ministry of Revenue & Customs (Passenger Declaration and dual channel clearance; page re-fetched 2026-09-27, HTTP 200, server Last-Modified 2026-09-23) · Ministry of Revenue & Customs, Government of Tonga
https://www.revenue.gov.to/baggage-control [TO-passenger-declaration]
Baggage Control — same page (prohibited/restricted goods declaration) · Ministry of Revenue & Customs, Government of Tonga
https://www.revenue.gov.to/baggage-control [TO-prohibited-declare]
Customs Forms — Ministry of Revenue & Customs, TRAVELLERS section (departure declaration carries Form C18; arrival row unnumbered; Border Currency Reporting Form listed; fetched 2026-09-27, HTTP 200, server Last-Modified 2026-09-23) · Ministry of Revenue & Customs, Government of Tonga
https://www.revenue.gov.to/customs-forms [TO-customs-forms-travellers]
Customs and Excise Management Regulations 2008, Regulation 62(a) — Part 7 Customs forms (80-page revised-edition compilation as hosted by the Ministry; PDF fetched 2026-09-27, HTTP 200, server file Last-Modified 2021-04-01) · Ministry of Revenue & Customs, Government of Tonga
https://www.revenue.gov.to/sites/default/files/inline-files/CustomsandExciseManagementRegulations2008.pdf [TO-reg62-c18]
Customs and Excise Management Regulations 2008, Regulation 65 — Passenger declaration (arriving or departing passengers; same PDF as TO-reg62-c18) · Ministry of Revenue & Customs, Government of Tonga
https://www.revenue.gov.to/sites/default/files/inline-files/CustomsandExciseManagementRegulations2008.pdf [TO-reg65-arrive-depart]
Customs and Excise Management Regulations 2008, Regulation 65 — same clause (recipient officer and timing; same PDF as TO-reg62-c18) · Ministry of Revenue & Customs, Government of Tonga
https://www.revenue.gov.to/sites/default/files/inline-files/CustomsandExciseManagementRegulations2008.pdf [TO-reg65-customs-officer]
Customs and Excise Management Regulations 2008, Regulation 63(1) — Customs areas at declared ports or places (sea and air; same PDF as TO-reg62-c18) · Ministry of Revenue & Customs, Government of Tonga
https://www.revenue.gov.to/sites/default/files/inline-files/CustomsandExciseManagementRegulations2008.pdf [TO-reg63-customs-area]
Customs and Excise Management Regulations 2008, Regulation 64(2) — passengers disembarking from or embarking onto an aircraft or ship (same PDF as TO-reg62-c18) · Ministry of Revenue & Customs, Government of Tonga
https://www.revenue.gov.to/sites/default/files/inline-files/CustomsandExciseManagementRegulations2008.pdf [TO-reg64-aircraft-ship]
Customs and Excise Management Regulations 2008, Regulation 64(3) — after immigration processing, proceed to baggage examination (same PDF as TO-reg62-c18) · Ministry of Revenue & Customs, Government of Tonga
https://www.revenue.gov.to/sites/default/files/inline-files/CustomsandExciseManagementRegulations2008.pdf [TO-reg64-after-immigration]
Customs and Excise Management Regulations 2008, Regulation 75 — declaration of restricted and prohibited goods by passengers entering or leaving (same PDF as TO-reg62-c18) · Ministry of Revenue & Customs, Government of Tonga
https://www.revenue.gov.to/sites/default/files/inline-files/CustomsandExciseManagementRegulations2008.pdf [TO-reg75-entering-leaving]
Form C18 — Passenger Declaration (hosted single-page PDF citing Regulation 62(a) and 65; Customs Declaration section question; fetched 2026-09-27, HTTP 200, server file Last-Modified 2021-03-31) · Ministry of Revenue & Customs, Government of Tonga
https://www.revenue.gov.to/sites/default/files/inline-files/Form%20C18%20-%20Passenger%20Declaration.pdf [TO-form-c18-cash-question]
Form C18 — same PDF (detachable departure card; card states 'Immigration Officer will detach DEPARTURE CARD'; printed instruction as shown) · Ministry of Revenue & Customs, Government of Tonga
https://www.revenue.gov.to/sites/default/files/inline-files/Form%20C18%20-%20Passenger%20Declaration.pdf [TO-form-c18-departure-card]

← 全球旅行資料庫