Media Release - Karere Uira

The Revenue Management Division would like to remind all taxpayers that 2025 tax returns are due by 02 March 2026. A compliance verification exercise will be carried out before this date. The purpose of this exercise is to confirm taxpayer registration and filing compliance, ensuring that all taxpayers are properly registered with RMD and have submitted all required tax returns under the relevant tax legislation. This exercise will pay particular attention to operators in the

The Cook Islands Customs Service advises the public, importers and all stakeholders that the HS2022 Tariff has been approved by the Executive Council and came into effect on 10 December 2025. The tariff aligns with international trade standards and includes updated duty rates and concessions. Key Update: Tobacco products – Excise duty rates have been amended to provide for an annual increase of $125.50 per 1,000 cigarettes or per kilogram of tobacco for the first three years,

The traditional rauti cutting, led by Teurukura Ariki and Financial Secretary Garth Henderson, symbolised the strong partnership between Government and the people of Aitutaki. Orometua Rev. Naporoaki Taia led the dedication, who shared a reminder that true purpose comes not just from the building itself, but from the values we carry into it. Integrity, service, humility, and faith. Financial Secretary Henderson acknowledged Inland Revenue and Customs as a cornerstone of our e

Introduction The Revenue Management Division (RMD) of the Ministry of Finance and Economic Management (MFEM) is initiating a public consultation process regarding the following changes to Part 2 of the Customs Tariff Act 2012. Amending Tariff Concession and Value Added Tax (VAT) Exemption on Personal Importation (Concession Reference Number 80) New Tariff Concession and Value Added Tax (VAT) Exemption on Returning Cook Islanders for the Purpose of Educational, Vocational Trai

Date: Wednesday, 07 May 2025 Please be advised that, effective immediately, all tax payments to Revenue Management Division (RMD) must be made to our new bank accounts. Please do not use the old account, as payments made there will not be credited to your tax records. For full bank details, including SWIFT codes for international transfers, please refer to the attached poster. If you have any questions or require assistance, please do not hesitate to reach out to us on Ph

The RMD - Cook Islands Customs Service (CICS) successfully completed a 4-day declarant training course with 19 successful participants. The training was held from 11-14 June 2024 at the Edgewater Resort and was made possible by funding from the PACER Plus Implementation Unit. The declarant training covered five main modules, Customs Legal Environment, Rules of Origin (PACER Plus Trade Agreement), Customs Tariff, Customs Valuation and the use of the current CICS automated syst

The Cook Islands Customs Service is seeking expressions of interest to participate in the Customs Declarant and Broker Course to be held over a 4 day period from Tuesday 11th to Friday 14th of June, 9am – 3pm (dependent on numbers). The course will be hosted by the Cook Islands Customs Service and is targeted at businesses that regularly import or export goods, or broker companies, who wish to register as a user of the Customs automated system (ASYCUDA World) in order to c

Introduction The Revenue Management Division (RMD) of the Ministry of Finance and Economic Management has commenced a public consultation for a proposed amendment to the existing tariff concessions under Part 2 of the Customs Tariff Act 2012. The proposal is to introduce a tariff concession and VAT exemption for imported motor vehicles designed or adapted to transport disabled persons into the Cook Islands. This will make these motor vehicles “free” of import duty and VAT upo

As of the 1 May 2024, Mr. Garth Henderson, the Financial Secretary, will assume the role of Acting Director for the Revenue Management Division (RMD) and Customs Service until a permanent Director is appointed at the earliest opportunity. RMD is an essential part of MFEM and is responsible for administering customs and tax laws in a fair and equitable manner, protecting the country's borders, and collecting taxes on behalf of the government. The recruitment for a new Dire

MFEM has recently farewelled Mr Xavier Mitchell, who served as the Collector, Comptroller and Director of Revenue Management Division (RMD) for six years. Xavier, a proud Cook Islander, was born and raised in New Zealand, which gave him a unique perspective in his role as the Director. He joined MFEM in January 2018 on a three-year contract, which was later extended for another three years and two months, from February 2021. Garth Henderson, the Financial Secretary, stated th

Inland Revenue is scheduled to be in Mangaia next week from Monday 26 February to Thursday 29 February, 2024 and will be delivering tax information sessions in collaboration with BTIB and Tourism for 3 days from 27 - 29 February 2024. While on the island, we will be available to assist any Individual taxpayers and/or businesses who need help with meeting their 2023 tax filing requirements. We will be based at the Tourism & Culture office during the following hours: Pleas

This is a reminder to all our CCA License Holders for the manufacture of excisable goods. As of 1 January 2024, all excise declarations are to be lodged into the ASYCUDA World (AW) system. Please note that January excise declarations and payments are due by the 20 February 2024. Payments will not be accepted without an ED4 excise declaration in the ASYCUDA system. This is a start of a new system for excise declarations and payments. These arrangements will be enforced

Due to the changes in the Standard supplemental deduction (tax exemption) for the Pa Enua from 1 July 2023, Inland Revenue will need to complete manual assessments of all individual Pa Enua tax returns for the 2023 year. The automatic assessment generated by the Tax System will be incorrect Completing manual assessments will cause some delays in processing Pa Enua tax returns. Inland Revenue will be doing everything we can to minimize these delays, however, there are some