Duty Rates on Vehicles

Type of vehicle Duty rate Duty rate
Motor cycle Free to 150%
Motor car Free to 120%<
Ambulance Free
Motor home/camper van Free to 120%
Motor vehicle for the transport of 10 or more persons Free to 120%

If applicable, the duty rate is calculated on the Customs value and the additional freight costs of the vehicle.

Value Added Tax (VAT)

Import VAT is chargeable on all goods (including motor vehicles) imported into Cook Islands, even though the transaction has been conducted offshore and the purchase price may already incorporate a local value-added or sales tax component.

The current rate of VAT is 12.5 percent. VAT is calculated on the Customs value of the vehicle, plus duty (if any), plus international freight and insurance.

Import Entry Transaction Fee

In addition to the payment of duty and VAT, an Import Entry Transaction Fee of $25.00 (VAT inclusive) may apply. The fee is payable at the same time that duty and VAT is collected by Customs.