Duty and allowance

You have to pay duy and VAT on some imports but there are also cases when you won't have to.

Duty and allowance

Duty and allowance

Be aware of duty and VAT that may apply when importing items into the Cook Islands

Import duty

Import duties apply to the value of your items. This is normally the price you paid, or will pay. Secondhand goods are also covered by this rule.

The duties we charge depend on:

  • the type of item
  • the country it was made in
  • the country it was sent from
  • the duty rate - contained in the Working Tariff Document of the Cook Islands
  • applicable Customs concessions.

Value Added Tax (VAT)

VAT of 15% applies to all imported items, including anything you bought online or using a mail order catalogue.

We calculate VAT based on the total of:

  • how much you paid for the item, plus
  • any international transport and insurance costs, plus
  • any import duty.

We do not collect any duties or VAT where the total amount (duties + GST) for your package/shipment is less than NZ$100. This doesn’t apply to alcohol or tobacco.

Note: For duty and VAT calculations, if you import multiple orders in a short time period from the same supplier and address, we consider them to be a single shipment.

Other fees

  • Online Import transaction fee (ITF) – NZ$11.50
  • Manual Import transaction fee (ITF) – NZ$23.00

How much do you have to pay?

The Working Tariff Document of the Cook Islands lists the rate for every item you can import.

Concessions and allowances

In some cases, you won’t have to pay duties on items you’re bringing into the Cooks due to trade agreements with other countries.

You may still need to pay:

  • VAT
  • ITF