Max. 10 Years Old
Arutanga harbor, Arorangi Jetty
20-28 Days (Container)
Monthly (Container)
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Not Required
Major shipping ports in Cook Islands are Arutanga harbor, Avatiu harbor and Arorangi Jetty.
Importation of right hand drive vehicles is allowed in the country.
After importing the vehicle, importer is not allowed to sell the vehicle within two years of importation. Used vehicles imported in the country are subjected to import taxes depending upon the age of the vehicle. Along with import taxes, VAT is also imposed on vehicles.
| Type of vehicle Duty Rate | Duty Rate |
|---|---|
| Motorcycle | Free to 150% |
| Motorcar | 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% |
Note: If applicable, the duty rate is calculated on the Customs value and the additional freight costs of the vehicle.
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.
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.
