• Passport
• Invoice (showing the cost of export of the vehicle from Japan)
• Invoice (showing the freight and insurance charges to the Cook Islands)
• Invoice (showing the total price and date of purchase of the vehicle)
• Bill Of Lading (original)
• De-registration certificate
• Odometer reading (at the time of sale of the vehicle for its export from Japan to the Cook Islands)
• Odometer reading (at the time the vehicle has been imported to the Cook Islands)

• For motorcycles, the duty rate ranges from 0-150%.
• For motorcars, the duty rate ranges from 0-120%.
• For ambulances, no duty is imposed.
• For motor camper vans, the duty rate ranges from 0-120%.
• For a motor vehicle with a carrying capacity of more than 10 persons, the duty rate ranges from 0-120%.
VAT
• 12.5% VAT is applicable to all goods or motor vehicles imported in the Cook Islands depending on the Customs value of the vehicle, duty, and international freight and insurance.

IMPORT ENTRY TRANSACTION FEE

• $25 Import Entry Transaction Fee may be applicable inclusive of VAT. This fee can be paid along with the duty and the Customs collect the VAT.

The duty rate may also be calculated on the basis of Customs value and freight charges on the import of the used vehicle from Japan, if applicable.