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Cook Islands - Customs

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Arriving By Yacht:

All Marine craft must clearly display the international Q-flag when they have entered the Cook Islands’ territorial waters (12 nautical miles measured seaward).

All vessels must have lodged the Advance Notice Advice (ANA) with Cook Islands Customs, prior to arrival at any of the eight designated ports of entry.

See Clearance for full details.

Arriving vessels will be met by Customs, Quarantine and Immigration officers upon arrival at the Nominated Customs Port of Entry.   All persons and goods must remain on board until have cleared into the country by Customs.

Length of Stay:

Visiting yachts visiting the Cook Islands temporarily may be granted a Temporary Import Entry (TIE) with Customs duty and Import VAT charges being deferred. Customs will generally align the period of the TIE with the length of your visitor’s visa, or 12 months, whichever is less. If your visitor’s permit is extended you may apply to Customs for a similar extension to your TIE. The extension will depend on Customs being satisfied that your craft continues to meet the criteria for temporary entry. Be sure to apply for an extension in plenty of time as this is quite a lengthy process. More details on the Customs website fact sheet.

Other Items:

Firearms: A list of firearms must be produced on arrival and these will be impounded until departure. If any firearms were detained on your arrival, you must contact Customs to arrange for them to be delivered to your craft prior to your departure. Make sure you allow sufficient time for the firearm(s) to be transported to your port of departure, particularly if this is different from your port of arrival. For more information contact: Cook Islands Police – Phone: +(682) 22499

VAT: Most goods and services supplied in the Cook Islands attract VAT. However, some taxable supplies are zero-rated which means VAT is charged at a rate of 0 percent rather than the standard rate of 15%. Goods supplied to a person for consumption or use outside the Cook Islands (such as repairs or maintenance on overseas marine craft) may be considered zero rate taxable supplies. All queries regarding VAT should be referred to:

Tax Division, Revenue Management Division, Ministry of Finance and Economic Management – Ph (+682) 29365

For full details see Cook Islands Customs: Arrival and Departure of Marine Craft.

Departing by Yacht:

On departure, the Outward Report – Small Craft must be completed and handed to customs along with completed departure cards and passports for all crew.

Last updated:  October 24

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Cook Islands was last updated 1 month ago.

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  1. July 2, 2023 at 10:30 PM
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    wrayx88 says:

    Why does this information conflict with the official government site linked to in the document and where does the Noonsite information come fom. The formalities here state that there are only two ports of entry, while the government site shows 8 ports of entry. The Cook Island Port authority also agrees with the Cook Island government site. Is this outdate Covid information?

    1. July 3, 2023 at 7:12 PM
      profile photo
      Sue Richards says:

      Dear Wray,

      Firstly, thanks for joining Noonsite and for making contact with us.

      When reviewing formalities for any country, please take a look at the “last updated” date. Each clearance section has this. You will see the Cooks were updated last month.

      All our formalities are checked with official sources. Official websites can often be out of date, very much the case with the Cooks. We always verify with the authorities themselves to get the latest “from the horses mouth”.

      The Cooks Islands Customs department confirmed with us just last month that only 2 ports of entry are open for small craft at this time – full details in the Formalities section – https://www.noonsite.com/place/cook-islands/view/clearance/.

      Of course, information does go out of date quickly and things are always changing, so do drop us a line if you want to double check information on the site at any time.

      And it goes without saying, that a quick email, or posting a comment on the country page, to confirm the formalities were as outlined on Noonsite (or not, should this the be the case), is a HUGE help for us.

      If I can be of further assistance – just let me know.
      Sue

  2. June 16, 2023 at 8:27 PM
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    Sue Richards says:

    Palmerston Island Government with its multi-agency partners will be implementing a rat eradication project in July and August 2023. The bait laying phase of the project will take place during the month of August and the Palmerston Island Government has imposed a restriction on visitors to Palmerston during this month. Ships and sailing vessels (small crafts) are restricted from calling into Palmerston during this period until the restriction is lifted.

  3. May 30, 2023 at 10:14 AM
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    Sue Richards says:

    It is no longer possible to clear into the Southern Cook Islands at Palmerston Island. All yachts must first clear at an official port of entry before proceeding to Palmerston. Landing fees on the island have also increased from NZ$5 to NZ$10 per person. Cruisers should also note that Suwar-row in the Northern Cook Islands is closed until June 1st, 2023.

  4. April 23, 2023 at 8:35 AM
    Lynda Lim says:

    From Brent Crack and Mary Bevan:

    The people of Rarotonga are so friendly and welcoming. Feels much like Rapa Nui or Pitcairn. Bananas have already been delivered without being asked for.

    The yachting facilities/infrastructure absolutely sucks. They are not set up in any way for us. Oh well.

    We had planned to stay longer but have a weather window straight to New Zealand so we will leave today.

  5. October 18, 2021 at 10:53 PM
    nelson-mitchellusa-net says:

    AITUTAKI. Dredging has started to improve the entrance and Channel to the harbour. When finished, it will be 5m deep and 15m wide. The south and north basin either side of the wharf, will be 4m deep. The north basin will be for visitors. The south basin will provide space for local boats and visitors. Initially, visitors will anchor and tie back. When funds are available, moorings and shore facilities wil be provided.
    The Cook Islands Ministry of Transport and sports and Tourism will publish correct marine information relating to access as more details are known mid-2022.