How can we help you?

Note that Customs does not physically hold goods unless they have been specifically detained for some reason or other. Customs will issue a Notice of Detention or a Customs Notification Card if we do hold on to parcels/packages. All imported items must be cleared through by Customs. Most goods being entered into the Cook Islands do not attract Duty, however all goods attract Import VAT. Personal goods or gifts under NZ$100.00 are allowed to be entered duty or VAT free and are automatically exempt a clearance process, however Customs may request confirmation or proof of value first. All goods over NZ$100.00 are required to be entered into the ASYCUDA World System (AW) and this declaration must be created by authorised users of the system: ASYCUDA Cook Islands. Please note that before you can enter the site you must contact Customs to obtain a login and password. Some Personal Postal goods over $100.00 may not require to be entered into the AW system and any required Duty or import VAT may be paid directly to Customs to get release of the goods. Please read all directions on the Customs Notification Card. Commercial goods being entered by post, airfreight or sea freight must be cleared through Customs by a Customs Declarant or Broker.

A Customs Broker is a third party who deals directly with Customs for and on behalf of another person regarding the importation, exportation, movement or storage of goods. We currently have a few approved Customs Broker Agencies both in Rarotonga and in Aitutaki.

We have updated our bank details and payment referencing Customs duties (Import Duty, Import VAT, Excise Duty, Import Transaction Fees, etc.) are now collected and receipted in the ASYCUDA World system. To ensure your internet banking (funds transfer) are appropriately identified, please follow the updated payment instructions below: Note: Taking these simple steps will ensure your payments are transferred into the correct account. You can contact our friendly team by phone at +(682) 29510 or by email at customs.payments@cookislands.gov.ck if you require help.

This is what we at Customs refer to as the Reference 85.02 Concession – Returning Cook Islanders Exemption from Customs duty and taxes. If you are a Cook Islander, aged 18 years and over, who has been away from the Cook Islands for a minimum of 3 years and you are returning to work or reside in the Cook Islands for 3 years or more, you are entitled to this concession, pending further requirements. Other Information: For further information contact our Customs Trade team Rarotonga (Customs House) ​ Phone: +(682) 29510 ​ Mobile: +(682) 55368 Email: customs.info@cookislands.gov.ck

This is what we at Customs refer to as the Reference 85.01 Concession – Non-Cook Islanders Exemption from Customs duty and taxes. If you are a Non-Cook Islander, aged 18 years and over, who has lived overseas for a minimum of 3 years and you are coming to take up work or live in the Cook Islands for 3 years or more, you are entitled to this concession, pending further requirements. For further information contact our Customs Trade team Rarotonga (Customs House) ​ Phone: +(682) 29510 ​ Mobile: +(682) 55368 Email: customs.info@cookislands.gov.ck

Importing vehicles into the Cook Islands 1. What are the charges to import vehicles into the Cook Islands? The costs vary according to vehicle type, engine size and age of the vehicle – please see the table below. Duty and VAT is applicable to the cost of the vehicle and getting it to the Cook Islands. Also, if you are a returning Cook Islander who has been out of the Cook Islands for 3-years or more and are planning to return permanently please see Fact Sheet 1 Returning Cook Islanders exemption from Customs Duty and taxes concession reference 85.02 Non-Cook Islander exemption from Customs Duty and taxes concession reference 85.01. If you are a new temporary or permanent resident with permission to reside in the Cook Islands for 3-years or more then refer to Fact Sheet 1a. The table below shows the duty rates applicable to vehicles. Note that VAT of 15% will also apply. Where there are percentage and dollar amount shown for duty rates, the dollar amount is the minimum amount payable. If the amount payable using the percentage calculation is greater, then the greater amount is payable. Note: Concession reference 55 applies to: Imported motorcycles and motor vehicles less than 10 years old and powered by solar energy or solar battery or powered by battery charge (EV) on a standard power grid and these can be entered duty free. 2. How do I work out what I have to pay? Use this formula to work out what Duty you will have to pay (note this doesn’t include freight or document costs and there is also a Cook Island Customs Transaction fee of $23.00 manual entry or $11.50 online entry): 3. Can you show me an example? The freight and document costs to ship the car from Auckland to Rarotonga is NZ $2500.00. Remember that VAT is payable on the cost of the car and getting it to the Cook Islands – so: Note: that the above is an example only - Once you have decided if you want to continue with importing a vehicle into the Cook Islands, please contact this office on email customs.info@cookislands.gov.ck with all costs and we can provide an accurate total payable amount. Please be aware that you will be required to use a Cook Islands Customs Broker to create and submit your clearance documents.

It is advised that importers or passengers contact Customs prior to importation or arrival for more information regarding bringing goods in for donation purposes. Contact Us (Link for Contact Us)

We have information on the type of currency that can be purchased and where and how to purchase on our Treasury Currency page .