mfem.gov.ck

 The role of this office is to assess and collect taxes and duties payable to the Crown and manage the security and integrity of Cook Islands’ borders.  Revenue Management (RMD) incorporates both Inland Revenue (Taxes) and Border Management (Customs) and is a division of the Ministry of Finance and Economic Management.

We administer the legislation covering these functions which include, among other Acts, the Income Tax Act 1997, Value Add Tax Act 1997 and the Customs Act 1913.

Our overarching vision is to provide quality tax and customs services to the government. We aim to maximise compliance with the Cook Islands tax and customs legislation through education, quality service and appropriate enforcement.

Our key objectives are:

• To administer the Tax and Customs laws of the Cook Islands fairly and professionally.
• To collect taxes and customs & import duties competently.
• To administer border security effectively.
• To provide accurate information and advice to government.

• The Border Managerment (Customs)
• Revenue Management (Taxation)

• View RMD Organisation Chart

•  Read up on VAT or register

• Duty Free Allowance
• Arrivals
• Customs Charges
• Commercial goods
• Departures
• Household Effects
• Motor vehicles
• Depreciation Rates
• Duty rates

• When no charges apply
• Ownership period
• Boats & Aircrafts
• Exports
• Exporters
• Importers
• Visiting Craft
• Firearms & Weapons