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
Shipping Ports:
Major shipping ports in Cook Islands are Arutanga harbor, Avatiu harbor and Arorangi Jetty.
Right hand drive vehicles:
Importation of right hand drive vehicles is allowed in the country.
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:
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.
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.