Key Takeaways
- Importers bringing goods into Samoa face duties whose type and rate depend on tariff classification under the Harmonized System and the CIF value of the goods.
- Several relief options exist, including duty exemptions, concessions and preferential rates such as those available under PACER Plus.
- Clearing goods requires meeting entry, documentation and release requirements, while certain prohibited and restricted items face additional controls.
- Motor vehicle imports are subject to special rules, including age limits, so non-resident investors should plan for these distinct requirements.
Understanding Customs & Import Duties in Samoa
Goods brought into Samoa are dutiable. Customs duty applies to all goods imported or entered for home consumption, calculated on the value of those goods under the Customs Tariff contained in the Customs Tariff Act 1975. Rates run from 0% to 35%, depending on the product, with higher charges reserved for luxury and non-essential items.
This is not a zero-duty or purely territorial regime for trade in goods. Import duties are actively levied and collected, and a Value Added Goods and Services Tax (VAGST) applies at the border alongside them.
This article explains how customs and import duties in Samoa work for a foreign-owned business: the legal framework, the duty types and rates, valuation, classification, exemptions, the clearance process, and the rules on restricted goods and vehicles. It is most relevant to non-resident investors, traders, and advisers planning to import goods into the country or to operate a Samoan entity that relies on imported inputs.
Legal Basis: The Customs Tariff Act 1975 and the Role of the Ministry of Customs and Revenue
The charging statute is the Customs Tariff Act 1975, revised to 31 December 2023. It has been amended by the Customs Tariff Amendment Act 2020 (commenced 20 November 2020) and the Excise Tax Rates Amendment Act 2023, so the operative rates reflect those changes rather than the original 1975 text.
Section 3 of that Act imposes the duty itself. The Minister of Revenue may set rates or grant exemptions for specified classes of goods under a discretionary power, and the Head of State, acting on Cabinet advice, may alter the tariff where an existing duty operates unfairly or anomalously, or adopt another country's tariff for goods from that country.
Assessment and collection draw on a wider body of law. Customs officers also act under the Customs Act 2014, the Customs Regulation 2015, the Excise Act 1984, and the Valuation Regulations, which together govern entry, valuation, and excise.
Day-to-day administration sits with the Ministry of Customs and Revenue, which staffs four customs points and two inland revenue offices with more than 170 officers.
Ministerial approvals that alter duty rates do not bind importers until published in the Gazette or the Savali. Check those publications before relying on any reported rate change.
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Duty Types and Tariff Rates: Ad Valorem, Specific, and Compound Duties
Three duty structures operate side by side. Ad valorem duty is charged as a percentage of value, with the main bands set at 5%, 8%, and 20%; essentials sit at the bottom of the range and finished goods toward the top.
Specific duty works differently. It applies a fixed sum per unit of measurement and is used mainly for bulk commodities such as fuel.
Compound duty blends the two, pairing a percentage charge with a per-unit charge on selected high-value goods. Separately, an excise tax falls on motor vehicles, alcohol, tobacco, and sugar-heavy beverages, with rates on high-sugar and high-fat food items raised in 2018 to discourage their consumption.
The indicative figures below come from secondary sources and should be confirmed against the official Tariff Manual before you commit to a shipment.
| Product category | Indicative duty range |
|---|---|
| Fresh fruits and vegetables | 5%–10% |
| Processed or canned foods | 10%–20% |
| Jewellery, watches, designer goods | 20%–35% |
| Alcohol | 20%–30% |
| Tobacco | 30%–35% |
Trade contingency measures play no part in this system. There is no domestic legislation on anti-dumping, countervailing, or safeguard duties, and none has ever been applied. Product-level rates are published in the Tariff Manual, downloadable from the official rates page.
Primage Duty and Other Charges Levied at the Border
A second duty rides on top of the standard tariff. Primage duty, imposed under Section 3A of the Customs Tariff Act, adds 4% of the value of all dutiable goods imported or entered for home consumption, charged in addition to the Section 3 duty.
VAGST then applies at a flat 15%. It is calculated on the aggregate of CIF value, customs duty, and any excise, so it compounds on the duties already assessed rather than on the bare invoice price.
No further duties or charges are imposed at the border. For a typical dutiable import, the layered cost is: customs duty, plus 4% primage, plus any excise, plus 15% VAGST on the combined base.
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Customs Valuation: Determining the CIF Value of Imported Goods
Duty is assessed on the CIF value, meaning the cost of the goods together with insurance and freight to the point of import. Where a purchase is settled in foreign currency, Customs exchange rates convert it into Tala for assessment.
Samoa's method follows the WTO Customs Valuation Agreement, implemented through the Valuation Regulations 2011. The transaction price shown on your commercial invoice is the starting point, and an invoice or purchase receipt must be presented to confirm the price paid.
A de minimis threshold below which goods escape duty is not confirmed in published sources. Treat low-value consignments as dutiable unless Customs confirms otherwise under the Customs Act 2014 and its regulations.
Tariff Classification Under the Harmonized System (HS)
Classification determines the rate, and Samoa uses the Harmonized System for it. As a member of the World Customs Organization, the country adopts the HS nomenclature under the International Convention on the Harmonized Commodity Description and Coding System, with the HS 2017 edition introduced from 2019.
Getting the code right matters financially. A wrong classification or valuation triggers additional charges on the customs entry, so the correct HS code and declared value should be settled before the goods arrive.
One compliance point deserves attention. At the 2019 WTO Trade Policy Review, members observed that applied rates on certain products appeared to exceed Samoa's bound commitments, a divergence importers should keep in view when budgeting for duty.
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Duty Exemptions, Concessions, and Preferential Rates (Including PACER Plus)
Targeted relief exists for qualifying activity. The Duty Concession Scheme supports manufacturing and property development, including hotels, motels, and beach resorts, while the 'Code 121' scheme covers commercial manufacturing such as poultry, agri-based production, handicrafts, and elei garments.
Other reliefs respond to specific needs:
- Goods for disaster relief or humanitarian purposes are generally exempt, with concessions for Cabinet-approved bodies set out in the Second Schedule to the Act.
- Goods imported solely for organisations established by inter-governmental agreement or with the United Nations may be exempted on the Comptroller's advice.
- Commercial fishing enterprises may obtain exemptions on gear, bait, and equipment.
Preferential tariffs also flow from trade agreements. PACER Plus, concluded on 20 April 2017 and signed by Australia, New Zealand, and nine Forum Island Countries by December 2018, builds on SPARTECA and the original 2001 PACER, and textiles and clothing from Australia and New Zealand enter at preferential rates.
To claim any preference, a valid Certificate of Origin must accompany the consignment. Samoa also remains eligible for non-LDC GSP schemes following its graduation from least developed country status on 1 January 2014.
The Import Clearance Process: Entry, Documentation, and Release
Every imported item passes through Customs. The core documents are the Bill of Lading or Airway Bill, the commercial invoice, a detailed packing list, a Certificate of Origin where preference is claimed, and the completed Samoa Customs Import Entry declaration.
Several steps run alongside the entry itself:
- Obtain import permits for biosecurity or health-controlled items.
- Check the consignment against the prohibited goods list.
- Confirm correct product labelling.
- Secure phytosanitary or veterinary certificates for food items.
Entry of goods is governed by Section 60 of the Customs Act 2014, and pre-arrival and pre-release procedures are available to speed legitimate trade. Payment is accepted only in Tala or by legitimate company cheque; where duty cannot be settled on the spot, Customs detains the goods under a Notice of Detention and holds them at the Matautu-tai office until full payment.
The Samoa Quarantine Service operates around the clock at airports, seaports, cargo depots, and the Apia mail centre, coordinating with Customs, Immigration, and Health.
Section 34 of the Customs Act 2014 strictly prohibits using any electronic device within a Customs Controlled Area. Brief your staff and agents before they enter one.
Prohibited and Restricted Goods When Importing into Samoa
Some goods cannot enter at all. The Customs Act 2014 bars counterfeit coins and banknotes and pornographic material, and since July 2018 the importation of liquor exceeding 40% alcohol by volume has been prohibited.
Further outright bans protect health, the environment, and biosecurity:
- Non-biodegradable plastic bags, under the Plastic Bag Prohibition on Importation Regulations 2006.
- Bees and bee products, under the Bee and Bee Products Prohibition Order 1999.
- Parrots, to protect species listed under CITES and the IUCN Red List.
- 48-can cartons of tinned fish.
- Certain plants and foodstuffs under sanitary and phytosanitary rules.
A second tier is restricted rather than banned. Arms and ammunition, chemicals and pesticides, ozone-depleting substances, and narcotics may be imported only by licence from the designated authority, with narcotics governed by the Narcotics Act 1967.
Duties on Motor Vehicle Imports: Age Limits and Special Rules
Vehicle imports carry their own rules, and age is the first filter. A vehicle must be ten years old or less from its year of manufacture, a limit tightened from twelve years under the Customs (Prohibited Imports) Amendment Order (No. 3) for environmental and safety reasons.
Drive configuration is the second. Any right-hand drive car may be imported, but left-hand drive imports are confined to sedans, SUVs, and pickups, since the country drives on the right; buses are prohibited outright. Exemptions are granted monthly for up to 100 private vehicles, pickups, and certain special-purpose vehicles.
On arrival, used vehicles and machinery must be inspected and water-blasted, so clean the vehicle thoroughly before shipping to avoid delay. Customs duty on vehicles ranges from 5% to 20% by type and value, with 15% VAGST and, for certain vehicles, excise tax also payable.
A relative-import route exists. For a vehicle owned and used abroad by a relative for more than one year, an Ownership or De-registration Certificate and a confirmation letter from the supplier are required.
Practical Considerations and Outlook for Importers and Investors
Import demand is structural. With a small domestic production base, the country runs a sizable goods deficit, around USD 312 million in 2017 against imports of roughly USD 356 million, and refined petroleum is the single largest import. New Zealand and Singapore are the principal suppliers.
Three cost layers should anchor any landed-cost calculation: customs duty, then primage and any excise, then 15% VAGST on the combined value. Building all three into pricing early prevents surprises at clearance.
Investors face two further filters worth checking before committing. A short list of "Reserved" activities is closed to foreign investors, including food retail, passenger transport such as buses, taxis, and rental cars, and budget accommodation; outside those, the country is relatively open to foreign capital.
The direction of travel favours smoother trade. Samoa was the first Pacific Island WTO Member to ratify the WTO Trade Facilitation Agreement, in 2016, and the Duty Concession and Code 121 schemes offer real relief for qualifying manufacturing and property-development projects.
Two watch items remain. Applied rates on some products were flagged as exceeding bound commitments, and future Ministerial rate changes take effect only on publication, so monitor the Gazette and Savali for amendments that affect your goods.
Conclusion
Getting tariff classification and CIF valuation right sits at the heart of every import cost calculation in Samoa, because errors in either will ripple through duty assessments, delay clearance, and erode the margin assumptions behind any investment case. For a non-resident business owner, the single most productive next step is to map planned imports against the Harmonized System before committing to a supply chain, so that applicable rates, available concessions, and any prohibited or restricted category flags are known in advance rather than discovered at the border.
How Expanship Can Help Your Business in Samoa
Expanship advises foreign-owned businesses on the customs and import-duty issues that shape landed cost, from HS classification and CIF valuation to primage, excise, VAGST, and eligibility for the Duty Concession and Code 121 schemes, and supports the wider set of needs that come with running a Samoan entity.
- Company formation and structuring for foreign owners
- Registered agent and registered office services
- Tax registration, including VAGST, and ongoing filing
- Management of customs, excise, and regulatory compliance
- Accounting and bookkeeping for the entity
- Introductions to banking partners
To discuss importing into or operating in the jurisdiction, contact Expanship Samoa.
Frequently Asked Questions
Customs duty ranges from 0% to 35% depending on the product, with the main ad valorem bands at 5%, 8%, and 20%. Essentials sit at the low end, while luxury and non-essential goods such as jewellery, alcohol, and tobacco carry the highest rates.
Primage duty is a separate customs charge of 4% on the value of all dutiable goods, imposed under Section 3A of the Customs Tariff Act 1975. It is levied in addition to the standard customs duty, so it stacks on top of the ordinary tariff for the same consignment.
Duty is assessed on the CIF value, which combines the cost of the goods with insurance and freight to the point of import, following the WTO Customs Valuation Agreement as implemented by the Valuation Regulations 2011. You must present a commercial invoice or purchase receipt to confirm the price paid, and Customs exchange rates convert any foreign-currency price into Tala.
Yes. VAGST applies at a flat 15% on most imported goods, calculated on the total of CIF value plus customs duty plus any excise, so it compounds on the duties already charged.
Used cars are permitted provided they are no more than ten years old from the year of manufacture and meet the drive-configuration rules. Any right-hand drive car qualifies, while left-hand drive imports are limited to sedans, SUVs, and pickups, and all used vehicles must be inspected and water-blasted on arrival.
Yes. The Duty Concession Scheme offers relief for manufacturing and property development, including hotels and resorts, and the Code 121 scheme covers commercial manufacturing such as poultry, agri-based production, handicrafts, and elei garments. Qualifying investors should confirm eligibility and the approval process before importing inputs.
Legal Disclaimer
The information provided in this article is for general informational purposes only and does not constitute legal, tax, or professional advice. While we strive to ensure the accuracy and timeliness of the content, laws and regulations are subject to change, and the application of laws can vary widely based on specific facts and circumstances.
Readers should not act upon this information without seeking professional counsel tailored to their individual situation. Expanship and its authors disclaim any liability for actions taken or not taken based on the content of this article.
For specific advice regarding your business setup, compliance requirements, or any legal matters, please consult with qualified legal and tax professionals in the relevant jurisdiction.
