Border Management has three main core functions:

>Trade Facilitation – This involves control of the movement of goods and people at the Border, monitored in accordance with the current legislation. We ensure the law is implemented to maintain and protect the health of people, animals and plants in the Cook Islands. Customs also has the responsibility to prevent the importation of dangerous goods and to otherwise act in the public interest.
>Revenue Collection – Import Levies are the second largest means of revenue for the Government. These taxes are imposed on all goods imported and must be paid to the office of Customs before any goods are released from the Airport, through International Mail or over ports of entry. The two main Import Taxes are Import Levy and Import (VAT) Value Added Tax.
>Law Enforcement – Customs is required to enforce law and order at the Border in terms of imported goods and prohibited imports e.g. firearms, drugs etc. Customs have the power to search any goods or persons arriving at the Border or to check upon documents and contents of goods either imported to or exported from the Cook Islands. The operation of Border Management falls under the direct responsibility of the Collector.

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