Allowances and charges

What charges to expect if importing goods and how you can pay.

Allowances and charges

Allowances and charges

You may have to pay Customs duties and other charges on items you import privately or commercially.

You can find some of the more common duties and charges below:

For full details, see:

The Working Tariff Document of the Cook Islands.

Customs duty

Customs duties or import duty on items you're importing will depend on the nature of the goods or where they're coming from.

Customs duty on alcohol and tobacco - accompanied items

 Alcohol Beverages                                             Duty/VAT amount (NZ$)
 Beer    
 Champagne     
 Wine    750ml   $6.00
 Sherry and port    
 Liquer    

 

 Tobacco Products                                                Duty/VAT amount (NZ$)
 Tobacco  per 180 grams  
   per 200 grams   
   per 250 grams   
Cigarettes    

Customs duty on motor vehicles

The following rates apply if you don't qualify for a concession on your motor vehicle.

 Type of Vehicle                   Duty Rate   
 Motorcycle  50cc - 125cc  0 
   125cc - 250cc  55%
   250cc - 500cc  100%
   500cc - 800cc  150%
   >800cc   200%
 Car  New & Not more than one year in age (New & 0 < 1 year)  0
   New or Used & exceeding one year but less than 10 years in age. (New/Used & 1 < 10 year)   20%
   New or Used & 10 years and more in age (New/Used & >10 years)  120%

Customs ruling

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Depreciation rates for household effects

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Depreciation rates for vehicles

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