Customs Automated Import Entry System

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Customs Notices 

Public Notice: ADMINISTRATIVE PENALTIES NOTICE effective February 2020   

Attention all declarants;
Due to a large number of recurring entry errors being observed and managed by Customs, with effect Monday 3rd February 2020, the Cook Islands Customs Service intends to commence imposing Administrative Penalties pursuant to section 160 of the Customs Revenue and Border Protection Act 2012.

Administrative Penalties will apply to every entry (or amendment to entry) required under this Act and includes every supporting document or declaration required to be made or produced by every person making the entry.

An Administrative penalty will apply when:

1. an amount of duty payable under the Act has not (or will not) been paid or declared for payment
2. the entry is otherwise materially incorrect

Notice of such a penalty will be given in writing to the person who made the entry. That person has 20 working days from the notice date, to satisfy the Comptroller that the person is entitled to be exempted from such a penalty.

The penalties that will apply and as stated in the Act are:

1. Where an amount of duty payable under the Act has not (or will not) been paid or declared for payment, the penalty is $100.00 or an amount equal to 20% of the duty unpaid or not declared up to a maximum of $5000.00
2. Where the entry is otherwise materially incorrect, the penalty is $100.00 for each entry.

Examples of errors which will attract Administrative Penalties include (but are not limited to):

Error $100 or 20% of the duty $100.00
Goods shown on invoice but not included on the entry Yes  
Incorrect concession used Yes  
Freight not included in calculations Yes  
Incorrect Importer details   Yes
Incorrect exchange rate or currency used   Yes
Substantially incorrect tariff item used   Yes
Incorrect value used Yes  
Incorrect shipping details used   Yes




Public Notice: PACER PLUS Trade Agreement Rules of Origin and Legislation Public Consultation 2019

Kia Orana, Cook Islands Customs Service under the Revenue Management Division - MFEM is holding a 1 day Public Consultation on PACER PLUS ROO and Legislation.

The Consultation is aimed to familiarize all interested parties, such as importers, exporters, brokers, freight forwarders and the private sectors;

·        Understanding the reasons for having Rules of Origin under the PACER PLUS Trade Agreement

·        Changes to Legislation in regards to PACER PLUS Rules of Origin once Cook Islands government ratifies PACER PLUS Trade Agreement

·        The impact that complex ROO may have on trade, business and government.

Background of the action: Stakeholders can better utilize and benefit from PACER Plus when they understand the ROO including how to access and undertake the necessary procedures.

In this regard, the Customs administrations as the administration of the ROO provisions must ensure that they and all the stakeholders are fully aware of their roles and procedures stipulated under PACER Plus. Furthermore, this consultation is aimed at creating awareness on the ROO to enable importers and exporters to benefit from opportunities provided by PACER Plus. This will involve the private sector, exporters, Importers, freight forwarders, customs brokers, and other Government stakeholders. The consultation will be conducted by the ROO certified trainers and supported by the OCO Secretariat.


Dates: Wednesday 11th December 2019, Venue: Sinai Hall, Avarua CICC Time: 9am to 1pm

To confirm attendance please advise and for further information contact Maria Ioane via email       or phone 29365 ext. 8220


Meitaki Maata 



Public Notice: To all Customs Brokers and Commercial Clients

Please be advised as of 4th November 2019 we will not be accepting any Manual entries to all commercial entities. Entries is to be submitted electronically using either an in-house system or the Customs web portal.

If you have any enquiries regarding the above please contact the Customs team on 29365 or email

Meitaki Maata

Public Notice: Import Entry Process Change September 2019

The Cook Islands Customs Service under the Revenue Management Division (MFEM) is changing the way it manages commercial shipment clearances. The changes will ensure all commercial shipments are treated equally and entered into our risk management system. As a result this will provide enhanced security of the Cook Islands’ border. For more information, click on the link below.

Import Entry Process Change 2019


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Tariff, Valuation, Import Entry Writing and Online System Training

  ITF2  hs tarriff Workshop

Customs Exchange Rates

Exchange rate

Guideline for Calculating Heading 22.02 Beverage Levies


Trade Facilitation

Trade 19.07.jpg

Revenue Collection


Law Enforcement

Law Enforce

PACER PLUS Trade Agreement Rules of Origin and Legislation Public Consultation 2019