Cook Islands: Ministry of Finance

Development Partners Meeting
The fifth annual Development Partner Meeting will take place from 9 - 12 February, 2015. The theme for this year's meeting is 'Journey to developent - 50 years in the Cook Islands'. The purpose of this meeting is to build and strengthen relationships across partner organisations by providing a regular space to share knowledge, discuss emerging issues with key development partners and agree on improvements that contribute to greater development effectiveness. This is also a special year as the Cook Islands will celebrate 50 years of self government in August 2015. Read more about the 2015 Development Partner Meeting.


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.

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