Organization : Ministry of Finance & Economic Management
Facility : Importing Goods
Country : Cook Islands
Website : https://www.mfem.gov.ck/importing
What is Importing Goods?
Importing is the process of receiving or bringing in goods from overseas for various purposes. Individuals, various organisations, businesses and or government agencies receive imported goods. All imported goods arriving via sea freight, airfreight, parcel post or passenger carried must be cleared through Customs unless otherwise advised.
Related / Similar Facility : MFEM Cook Islands Exporting Goods
Imported goods can be cleared prior to or upon arrival by the submission of an import entry or declaration through the services of a licensed Customs Brokers here in the Cook Islands or a Customs Declarant.
Certain Imported Goods Exempt From Entry
** Regulation 34 of the Customs Revenue and Border Protection Regulations 2012 states, The following goods or classes of goods are exempt from the requirements of an Import entry:
** Any goods not unloaded in the Cook Islands that are destined for a point outside the Cook Islands.
** Any craft, not being owned or registered in the Cook Islands, that arrives in the Cook Islands from a foreign port or airport as part of an international voyage.
** Any craft that arrives solely for repair during the course of an international voyage.
** A military craft forming a part of the armed services of any foreign country.
** Any Cook Islands owned or registered craft, not being imported as cargo that has previously been entered for home consumption.
** Any craft built in the Cook Islands, not being imported as cargo that has not previously been entered for export.
** Any stores on board crafts that is declared on a stores list and the stores must be kept in a secure area.
Import of Prohibited and Restricted Goods
Some goods are prohibited, and approval cannot be given to import them into the country. Other goods will require approval to import. Approval must be given before goods are brought into the country.
Customs Controlled Area (CCA):
The Customs Revenue and Border Protection Act 2012 (‘CRBP Act’) and the Customs Revenue and Border Protection Regulations 2012 (‘the CRBP Regulations’) – require that areas used for certain specified purposes, including the manufacture of alcoholic beverages, tobacco products and sugary drinks, must be licensed as Customs Controlled Areas (‘CCAs’).
What kind of areas need to be licensed as CCAS?
Any areas that are used for:
A. The manufacture of excisable goods including alcoholic beverages, tobacco products and sugary drinks (for example, premises used to manufacture beer or soft drinks); or
B. the storage of imported goods or excisable goods pending the sale of those goods on a duty-free basis (for example, businesses selling duty-free goods to persons arriving into and departing from the Cook Islands); or
C. the deposit, keeping, or securing of imported or xcisable goods, without payment of duty, pending export to another country (for example, areas used to temporarily store goods that have been imported into the Cook Islands but are being transshipped to another country); or
D. the processing of craft arriving in or departing from Cook Islands (for example, airports) or
the loading /unloading of goods onto or from such craft (for example, areas used to unload freight from airplanes and ships).
What are excisable goods?
Excise duty is applied to locally manufactured goods that are subject to Customs Import Duty (for example, locally manufactured alcohol and sugary drinks). Goods subject to excise duty are set out in Chapter 99 of Schedule 1 to the Customs Tariff Act 2012.
These goods include:
** alcoholic beverages including beer, wine, cider and spirits
** ethyl alcohol;
** sugary drinks including soft drinks and sports drinks;
** tobacco products including cigarettes; and
** petrol, diesel and aviation fuel.
How To Obtain a Licence For a CCA?
1. The owner or occupier of, or person operating in, the area, may lodge an application for a CCA license with your nearest Customs office.
2. To apply, must complete a copy of the Cook Islands Customs Service Form 1 Application for CCA and submit it to Customs. The application must include a plan in the form of a diagrammatic layout of the area to be licensed, which should include:
** All exit and entry points.
** Manufacturing area as well as storage area of excisable goods.
** Security measures.
3. Must also provide details of land section, security measures and a list of personnel who will have access to CCA Area.
Grant or Refusal of CCA Licence
Customs will consider the application and may request further information from the applicant. After considering the application Customs may grant or refuse the application. If the application is refused Customs will advise the reasons for the refusal. CCA licences are subject to the terms, conditions and restrictions outlined in the procedure statement.
Procedure Statement For CCA Licences
Customs will issue a procedure statement to be signed by the CCA licensee. The procedure statement will detail the terms, conditions, restrictions and operating procedures that apply to the CCA licence. The contents of the procedure statement will be reviewed by Customs from time to time.
Fees Payable:
CCAs used for the manufacture of excisable goods (for example, premises used to manufacture beer or soft drinks):
** $200 for new licence; and
** $100 for annual renewal.
CCAs used for the deposit, keeping or securing of imported goods or excisable goods without payment of duty pending export to another country (for example, areas used to temporarily store goods that have been imported into the Cook Islands but are being transshipped to another country:
A. $500 for new licence; and
B. $400 for annual renewal.
CCAs used for the storage of imported goods or excisable goods pending the sale of those goods on a duty-free basis (for example, businesses selling duty-free goods to persons arriving into and departing from the Cook Islands):
A. $500 for new licence; and
B. $400 for annual renewal.