top of page
Search

Cook Islands Customs Tariff HS2022

  • leilanisadaraka
  • Dec 22, 2025
  • 2 min read

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:

  1. 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, followed by a five per cent (5%) increase per annum thereafter.

 

  1. Concessions- The HS2022 Tariff introduces amended and new concessions, as outlined below:

 

a) Concession 54 – Imported motor vehicles which are designed or adapted for the transport of people with disabilities (Disability Motor Vehicles).

Imported vehicle must contain the following features:

(i)      wheelchair ramps, customised controls or,

(ii)    alterations for improved accessibility

 

b) Concession 80 – Goods imported on a one-off basis by post, sea, or air freight:

  • Total value not exceeding $750.00 – Free

  • Total value exceeding $750.00, on the total value of the goods – The rates of duty in Part 1 of the Tariff.

 

c) Concession 85.03 A new tariff concession has been introduced, in addition to Reference 85 of Part 2 of the Tariff Concessions, for returning Cook Islanders. Unaccompanied baggage and other effects imported by a Cook Islander who has lived overseas for less than three years (specifically for the purpose of educational or vocational training or advancement) prior to their arrival in the Cook Islands and has arrived to take up work or live permanently for three years or more and who do not meet the criteria of Concessions 85.01 or 85.02.


For the application of the updated concessions or clarification on the HS2022 Tariff, importers and stakeholders are encouraged to contact the Cook Islands Customs Service. The Cook Islands Customs Service will continue to provide guidance and support to ensure a smooth transition to the HS2022 Tariff.

For further queries or clarification, please contact the Cook Islands Customs Service by phone on (+682) 29510 or via email at customs.info@cookislands.gov.ck.


For more information on this, please click on the link below.

 
 
 

4 Comments


Eimi Fukada
Eimi Fukada
2 days ago

Thank you for this clear and informative article. The subject is explained in a straightforward way, making it easy to understand. Content like this is helpful when learning about how digital media platforms are evolving.

slot gacor hari ini


dapodik

Like

yu esther
yu esther
5 days ago

Thanks for laying this out so clearly—it really helps make sense of the different concessions and who they apply to. Clear rules like this make planning a lot easier, kind of like understanding the mechanics in SoFlo Wheelie Life before you really get into it

Like

urgot68
Dec 31, 2025

This information is very useful for the business community. Thank you to the thread starter for updating the specific effective date so everyone can proactively plan their business. Quickly grasping new incentives and tax rates is a huge competitive advantage. Smooth and efficient customs paperwork feels just as satisfying as winning a combo deal at Friday Night Funkin – everything going smoothly towards the finish line is the best feeling. Hopefully, the new tariff schedule will greatly support trade.

Like

Will Smith
Will Smith
Dec 27, 2025

For businesses and individuals involved in importing retro bowl goods, understanding tariff classifications and changes is essential, and this article does a great job of breaking it down in an accessible way.

Like
bottom of page