Household, personal effects, vehicles

If you are a resident or moving to the Cooks for the first time you may have to pay duty and VAT on some items that move here with you.

Household, personal effects, vehicles

Household, personal effects, vehicles

If you are a resident you may not have to pay duty and VAT on household, personal effects and vehicles you bring with you when you move to the Cook Islands.

Household effects

You may not have to pay duties and VAT on household, personal effects and vehicles/craft if you have documents to prove you’re allowed to live in the Cooks - these are:

  • a New Zealand or Australian passport
  • a current CI residence visa or permit
  • a current work visa valid for 3 years or more
  • have been living outside of the Cook Islands for more than 21 months

This concession doesn’t apply if you’re bringing in the items:

  • as a gift
  • to exchange or sell
  • for commercial use.

You must have personally owned and used any vehicles or craft for more than 12 months before shipping them – or leaving for the Cooks – to qualify for this concession. If you’re a returning Cook islander resident, there are also size restrictions for boats. See Part II of the Working Tariff Document of the Cook islands: concessions (PDF 102 KB) for more details.

You can authorise someone to clear your items for you before you arrive. This can be a Customs broker, moving company or private individual. They must give us:

  • CICS form 60: Unaccompanied baggage declaration (DOC 543 KB)
  • CICS form 63: Declaration for personal effects
  • CICS form 64: Declaration for motor vehicles
  • a letter of from you, giving them permission to clear your items for you
  • a copy of your passport
  • a list of the items, and how much they were worth when you got them
  • your items’ freight documents.

Personal effects

If you live in the Cook Islands and bought items when you were visiting another country you wont have to pay duties if:

  • they're personal clothing, jewellery or cosmetics
  • they're for your personal use
  • they're not a gift
  • you're not going to sell or exchange them.

All other items, including animals, might attract VAT and duty.