汤加
部分核实 · 研究复核日期 2026-09-27
该目的地仅部分核实。以下事项已有记录来源支持，其他要求仍待核实。出行前请向目的地主管机关确认。
公开 2 项；记录内另有 0 项暂不公开；仍有 4 个研究问题待核。
一览
已有来源支持的事项
入境旅客申报单（海关C18表）——汤加税务局与海关部
打开官方页面 ↗https://www.revenue.gov.to/baggage-control- 办理渠道
- 入境时
- 费用
- 尚未核实
- 主管机关
- Ministry of Revenue & Customs (Customs and Immigration services), Government of Tonga
- 来源核实日期
- 2026-09-27
抵达时：先在护照查验亭办理移民清关，随后立即在行李查验区提交填妥的C18表（红绿双通道验放）。
适用对象、例外与限额（完整说明）
方向：抵达汤加的旅客，含空路与海路。法定依据（海关与消费税管理条例2008，部方官网托管文本）：抵达王国的旅客须在到达时向海关关员提交填妥的海关C18表旅客申报单（第65条）；C18表为指定的旅客申报表（第62(a)条）；各申报港口或地点均设海关区域办理旅客（第63条）；从航空器或船舶下客的旅客须直接前往行李交运地点，办完移民手续后立即前往行李查验区（第64(2)、(3)款）。当前官网流程（措辞为机场）：抵达任一汤加国际机场后，旅客须立即前往护照查验亭的海关关员办理移民清关；入境须持有有效期至少6个月的护照；提取行李后，旅客须在行李查验区向海关关员提交填写完整的旅客申报单，海关实行红绿双通道验放；行李及人身可能被查验；禁止或限制物品必须申报。官网托管的单页C18表在海关申报部分（“Are you bringing into Tonga”）要求抵达旅客勾选：任何币种价值达TOP10,000或以上的现金；超过个人免税额的酒类及烟草制品；商用或营业用途货物；可能禁止或受限的货物；其后为农业检疫问项（过去30天农场或森林到访、食品、动物或动物制品、植物或植物制品、帐篷/钉鞋/土壤或水等）。现金问项仅按旅客申报单的表内问题记录：目录中另列的边境现金申报表本轮未获取，部方服务器上的表单文件日期为2021-03-31，不据此设立独立现金申报程序，也不将该门槛无条件视为现行。免税额度不写为单一现行规定：当前免税额度页面与第77条在4.5升葡萄酒或啤酒、个人自用品、其他货品合计TOP$500上一致，但烟草（官网：250支香烟/雪茄或250克烟草制品；条例：500支香烟或50支雪茄或250克烟草）与烈酒（官网：25升便携烈酒；条例：2.25升烈酒）数字冲突，见未决项TO-duty-free-tobacco-spirits-official-values-conflict。第64(1)款的加班海关服务费由航空器或船舶的船长/机长支付，不是旅客表单费用。本事项不记录签证/入境许可的国籍规则：已抓取页面存在相互矛盾的签证表述（见未决项TO-visa-30d-vs-entry-permit-contradiction）。
依据: 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
旅客离境申报单（海关C18表）——汤加税务局与海关部
打开官方页面 ↗https://www.revenue.gov.to/customs-forms- 办理渠道
- 离境时
- 费用
- 尚未核实
- 主管机关
- Ministry of Revenue & Customs (Customs and Immigration services), Government of Tonga
- 来源核实日期
- 2026-09-27
离境时在出境查验点，按第65条及表内印制说明提交。
方向：离开汤加的旅客，含空路与海路。法定依据（海关与消费税管理条例2008，部方官网托管文本）：离开王国的旅客须在离境时向海关关员提交填妥的海关C18表旅客申报单（第65条）；C18表为指定的旅客申报表（第62(a)条）；离开王国的旅客或机组人员须向海关关员申报是否携带禁止或限制的进出口货物、检疫受限货物或未完税货物（第75条）。当前部方海关表单页在TRAVELLERS（旅客）类目下列出“Passenger Departure Declaration”，表号为C18（相邻的“Passenger Arrival Declaration”行在当前页面上未标表号亦无链接）。官网托管的单页C18表援引第62(a)条和第65条，为合并卡片式表单：表内注明由移民官撕下离境卡（departure card），印制说明为“PLEASE SUBMIT TO IMMIGRATION OFFICER ON YOUR DEPQRTURE FROM THE KINGDOM”（原文如此）。离境卡最终交给哪位关员（第65条的海关关员，还是表内印制的移民官）现有文本未能判定；见未决项TO-c18-departure-card-recipient-officer。表单本身未载费用；第64(1)款的加班海关服务费由航空器或船舶的船长/机长支付，非旅客费用。
依据: TO-customs-forms-travellers · TO-reg62-c18 · TO-reg65-arrive-depart · TO-reg65-customs-officer · TO-reg75-entering-leaving · TO-form-c18-departure-card
来源
- 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]