Cook Islands

Direction: all arriving passengers/visitors entering the Cook Islands by aircraft or sea craft. Per the Customs Service's official airport page: all arriving passengers/visitors must complete a Passenger Arrival Card, and must declare for Customs interest: any prohibited or restricted goods; alcohol and/or tobacco over the allowed passenger duty-free concession; goods obtained overseas with a value of more than $750; goods carried for commercial purposes; goods carried on behalf of another person; and a total of $10,000 or more in cash, precious gems or jewelry. At marine arrivals, the Customs marine-crafts page likewise lists, among the documents presented on arrival, a Completed Cook Islands Passenger Arrival Card for each person on board and a Completed Border Cash Report (if required). Concessions as written on the page: alcohol (passengers aged 18 and over) 4.5 litres of beer or 2 litres of other alcoholic beverages (wine, spirits or liqueur); tobacco (passengers aged 21 and over) 200 cigarettes or 50 cigars — the page additionally prints a loose-leaf tobacco weight allowance as a third option, but its unit is unverified, so this record does not restate the figure; tobacco in excess of the duty-free concession as finally confirmed by the competent authority must be declared (the pending weight figure is carried only in unresolved CK-tobacco-unit-typo-to-confirm). Quantities must be for personal use or gifts, not for sale or exchange. A Customs Import Entry is not required for checked-in luggage for personal use, but Customs Import VAT may still apply. Exit side: the obligation to declare currency carried when leaving is recorded under CK-currency-declaration; the marine-crafts page's per-person passenger departure card requirement for sea departures is carried only as unresolved CK-sea-departure-card-type (card content and issuing authority unverified); air-side departure formalities remain unverified.

Direction: both entry and exit — currency carried by a person on entering or leaving. Under the Currency Declaration Act 2015-16 (2016 No. 10), s 7(1), a person must make a truthful currency declaration in the prescribed form each time the person enters the Cook Islands with currency and each time the person leaves the Cook Islands with currency. Section 7(1) states no monetary threshold on its face; the Act separately defines 'minimum amount' as the amount prescribed by regulations under the Act or, if not for the time being prescribed, $10,000 New Zealand dollars, including the equivalent amount in foreign currency (s 4). 'Currency' in the Act is broad (paper and coin money, bearer negotiable instruments, precious metals, precious stones, natural and cultivated pearls, jewellery, mixed currency, postage stamps). Traveller-facing practice on the official MFEM pages: at arrival by air or sea, a total of $10,000 or more in cash, precious gems or jewelry is declared as an item on the Passenger Arrival Card; at marine arrivals the documents presented also include a Completed Border Cash Report (if required). The prescribed form itself — and the boundary between s 7(1)'s unthresholded wording and the s 4 minimum amount, i.e. whether a separate form is required at or above NZ$10,000 when leaving, and through which channel — is not stated on the captured pages and awaits the regulations under the Act (identified in the acceptance review as the 2017 Forms Regulations; not captured in this offline round); see unresolved CK-currency-declaration-form-unverified. This record therefore does not assert that currency of any amount requires a separate form. Authorised officers may question a person who enters or leaves with currency of any value (s 9). No form fee is stated.