Japan Used Car Import Duty / Regulation in Cook Islands

• Year Restrictions

  Max. 10 Years Old

• Destination Port

  Arutanga harbor, Arorangi Jetty

• Time of Shipment

  20-28 Days (Container)

• Vessel Schedule

  Monthly (Container)

• Shipping Line

  ---

• Inspection

  Not Required

Documents Required:

• Passport
• Invoice showing export costs (Japan)
• Invoice showing freight costs and insurance to Cook Islands
• De-registration Certificate
• Invoice receipt showing total price paid and date of purchase
• Bill of Lading
• Odometer reading at time of sale for export to Cook Islands
• Odometer reading at time of importation into Cook Islands

Taxation in Cook Islands:

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.

Duty Rates on Vehicles:

Note: 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.