Returning Cook Islander & Non-Cook Islander Exemptions
Ref 85 Customs Tariff Concession (exemption)
Are you a Cook Islander moving home or a Non – Cook Islander taking up employment or moving to reside in the Cook Islands?
The Cook Islands Customs Service is committed to an international Custom’s principle to provide a duty and tax-free concessions for personal and household goods imported by Cook Islanders or non-Cook Islanders.
Ref 85.02 Returning Cook Islander
If you are a Cook Islander, aged 18 years and over, who has been away from the Cook Islands for a minimum of 36 months (3 years) and are returning to take up work or live in the Cook Islands again for a minimum of 3 years then you are entitled to the concession.
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Ref 85.01 Non – Cook Islander
If you are aged 18 years and over, and have resided outside the Cook Islands for a minimum of 36 months (3 years) and are here to take up work or to reside in the Cook Islands for a minimum of 3.
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Ref 85 Concession is legislated under the Cook Islands Customs Tariff Act 2012.
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Please note, in order to avoid any unnecessary delays with clearance of your goods upon arrival, Contact us.