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  1. IMPORT
  2. FIRST TIME TRADER IMPORTS
  3. LIQUOR
  4. Full procedure for importing liquor via Rarotonga International Airport
Summary print

Preview & Print

Properties

Steps (24) arrow_drop_up arrow_drop_down
Incorporate a new company  (4) expand_more expand_less
Obtain licence to sell  (7) expand_more expand_less
Register a Revenue Management Division (RMD) number  (1) expand_more expand_less
Register as a CUSPCK user  (2) expand_more expand_less
Register as an importer  (1) expand_more expand_less
Obtain import liquor licence  (3) expand_more expand_less
Obtain customs clearence  (4) expand_more expand_less
Release cargo at Rarotonga International Airport  (2) expand_more expand_less

21
Pay customs duty (in person)
(last modified: 11/08/2020)

Contact details

Entity in charge

Revenue Management Division

Avarua , Rarotonga
Tel: 682 29365
Email: tax.info@cookislands.gov.ck, customs.info@cookislands.gov.ck
Website: https://tax.cookislands.gov.ck/, http://www.mfem.gov.ck/customs

Unit in charge

Cashier/Counter Clerk

Mon: 08:00 - 16:00
Tue: 08:00 - 16:00
Wed: 08:00 - 16:00
Thu: 08:00 - 16:00
Fri: 08:00 - 16:00
Sat: closed
Sun: closed

Person in charge

Maire Chitty Pureau

Cashier Supervisor
Tel: 682 29365 ext 8219
Email: maire.pureau@cookislands.gov.ck

Expected results

Receipt - Revenue Management Division

Requirements

1. 01 - Libre deuda de patente
Customs entry declaration

Cost NZD 11.5

NZD expand_more expand_less
  • NZD Add Name Here
NZD 11.5
Import Transaction Fee ITF
Import VAT
Import DUTY
Payment methods: cash, credit cards, Check
VAT applies on the Duty amount. E.g. CIF + Duty x 15% = Total VAT payable. See attached information required to calculate Import DUTY payable.
Duty calculation - alcohol Duty calculation - alcohol

Time frame

Waiting time in queue: min   5mn - max  15mn
Attention at counter: min   5mn - max   10mn

Legal justification

1. Value Added Tax Act consolidated
Value Added Tax Act consolidated
Section 10 Imposition of the Tax
2. Customs Revenue and Border Protection Act
Customs Revenue and Border Protection Act
Section 94 Valuation of goods
3. Customs Tariff Act
Customs Tariff Act
Section 6 Duty payable under Normal Tariff
4. Cook Islands Customs Service Working Tariff Document - 2017
Cook Islands Customs Service Working Tariff Document - 2017
Chapter 22 Beverages, spirits and vinegar

Additional information

Once payment is paid collect approved customs delivery order at the Cook Islands Customs Office.

Complaints: Cook Islands Customs Service

Entity in charge

Cook Islands Customs Service

Takuvaine , Avarua, Rarotonga 0000
Tel: 682 29510 / 682 55368
Email: customs.info@cookislands.gov.ck
Website: https://www.mfem.gov.ck/customs
Directions: Google maps

Unit in charge

Trade and Revenue Assurance

Mon: 08:00 - 16:00
Tue: 08:00 - 16:00
Wed: 08:00 - 16:00
Thu: 08:00 - 16:00
Fri: 08:00 - 16:00
Sat: closed
Sun: closed

Person in charge

Maria Matua Ioane

Chief of Customs - Acting
Tel: 682 29510 ext 7010
Email: maria.matua@cookislands.gov.ck, customs.info@cookislands.gov.ck