Legislation - Customs

Cook Islands Harmonised Tariff 2017

01. Introduction

1. Section 1 - Live animals; animal products

2. Section II - Vegetable products

3. Section III - Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

4. Section IV - Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

5. Section V - Mineral products

6. Section VI - Products of the chemical or allied industries

7. Section VII - Plastics and articles thereof; rubber and articles thereof

8. Section VIII - Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

9. Section IX - Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

10. Section X - Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof

11. Section XI - Textiles and textiles articles

12. Section XII - Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seatsticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair

13. Section XIII - Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware

14. Section XIV - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

15. Section XV - Base metals and articles of base metal

16. Section XVI - Machinery and mechanical applicances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

17. Section XVII - Vehicles, aircraft, vessels and associated transport equipment

18. Section XVIII - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

19. Section XIX - Arms and ammunition; parts and accessories thereof 

20. Section XX - Miscellaneous manufactured articles

21. Section XXI - Works of art, collectors' pieces and antiques

22. Part II Concessions 

Excise Duties Table - 1st June 2018

Concession

CIS Harmonised Tariff 2017 - Part 2 Concessions (Import DUTY)

VAT Act 1997 - Section 10(3)(b) Exempt Imports (Import VAT)