Alcohol regulations in Cook Islands

Licences needed

Customs Controlled Area (CCA) Licence under the Customs Revenue and Border Protection Act 2012; premises liquor licence under the Sale of Liquor Act 1991-92.

Authority

Cook Islands Customs Service (MFEM) and Liquor Licensing Authority (Ministry of Transport).

Documents

Customs Service Form 1, premises diagrammatic layout plan showing manufacturing and storage zones, security arrangements, personnel access list, and police criminal record check.

Fees

not confirmed

Time to obtain

not confirmed

Who can import

Any registered commercial entity or individual registered with the Revenue Management Division and Customs Service.

Licences or registrations

Customs Importer Registration (TIN), VAT registration (if revenue exceeds NZD 40,000 threshold), and Customs Entry Declaration.

Authority

Cook Islands Customs Service (MFEM).

Documents

Commercial invoice, bill of lading or airway bill, packing list, and customs declaration form.

Fees

NZD 11.50 Import Transaction Fee (ITF) per customs entry.

Time to obtain

1 to 3 business days for customs entry clearance.

Required

no

Authority

Ministry of Health (Te Marae Ora) / Cook Islands Customs Service

No state monopoly on spirit imports. Registered importer of record must submit formal electronic import declaration. Spirits do not require physical strip/excise stamps. Standard commercial and shipping documentation required.

Spirits (HS 2208) are generally zero-rated or free of standard customs tariff duty because fiscal charges are assessed as specific excise duty under Chapter 99.

Excise duty under Excise Order 2018 (Customs Tariff Act 2012): NZD 42.65 per litre of pure alcohol (l al) for spirits not exceeding 57% ABV; NZD 51.23 per l al for spirits exceeding 57% ABV. Value Added Tax (VAT) is 15% applied to CIF value plus duties/excise.

Private retailers, bottle stores, supermarkets, hotels, and bars holding licences issued by the Liquor Licensing Authority. Sunday trading is restricted; package liquor sales are generally closed or limited on Sundays, with hotel/restaurant service exceptions.

restricted

Must satisfy general Food Act 1992-1993 rules and Food Standards (generally aligned with Australia New Zealand standards): brand name, product description, alcohol strength (% ABV), net volume, country of origin, and lot/batch identification in English. No physical tax stamps required.

Partially restricted; advertising targeting minors is prohibited; public health guidelines from Te Marae Ora discourage alcohol sponsorship and promotion in sports and youth activities.

not confirmed

Sale of Liquor Act 1991-92 (s6) permits declaration of dry areas; certain outer island councils (Pa Enua) have historical authority to restrict or prohibit the commercial importation and sale of alcohol.

• Ongoing deployment of upgraded digital customs clearing modules and enhanced tariff management under the Customs Revenue and Border Protection framework.
• Drafting of stricter non-communicable disease (NCD) alcohol policy recommendations by Te Marae Ora regarding alcohol marketing and tax review.

Driven by an active tourism and hospitality sector and minimal domestic spirits distillation, the Cook Islands provides steady demand for imported premium spirits, rum, gin, and RTD beverages.

• Cook Islands Customs Service (Ministry of Finance and Economic Management)
• Liquor Licensing Authority (Ministry of Transport)
• Te Marae Ora (Cook Islands Ministry of Health)

1. Cook Islands Customs Service - Tariff & Customs Acts
2. Cook Islands Parliament - Excise Order 2018
3. Cook Islands Ministry of Transport - Liquor Licensing Authority
4. Cook Islands Trade Portal - Customs Duty & Clearance