Cook Islands Customs Tariff HS2022

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.

2. 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.

https://www.mfem.gov.ck/_files/ugd/dbdf40_02d6ca6a6ae54d3fbd45b2d4cce2cf23.pdf