Samoa Customs works closely with other government and international enforcement agencies to detect and deter unlawful movement of goods and people across the border. The task of intercepting illegal drugs and firearms at all ports of entry has been greatly improved due to the enforcement and implementation of standard operating procedures and tools such as the mobile x-ray machine, detector dogs, and other technologies.
Customs Duty
All goods imported into Samoa from overseas or transhipped through Samoa are liable to customs duty at the rate prescribed by the Customs Ordinance 1983 (as amended). Goods imported as personal items for non-commercial purposes are subject to customs duties if the value is more than the duty free concession listed in the regulations.
Customs Value
The import value of all goods imported into Samoa shall include all costs paid over and above the price of the goods themselves, including freight and insurance costs, duty and applicable taxes, cost of packing, transport and other charges as specified in the Customs Valuation Agreement.
Customs Exemptions
Goods exempt from customs duty include, but are not limited to, medical supplies and equipment for medical institutions, books and documents for educational or cultural purposes, items of scientific equipment and supplies, goods for defence and security, and goods belonging to a person staying in Samoa for a period of no more than three months.
Customs Regulations
The Customs Ordinance 1983 (as amended) sets out the laws, regulations and procedures governing the import, export, storage and transit of goods in Samoa. All goods must be imported into Samoa in accordance with the Customs Ordinance and any applicable
Customs Clearance Document Requirements
- Commercial and/or Pro Forma Invoice
- Packing List
- Bill of Lading (BL)
- Certificate of Origin
- Transit Declaration Form
- Import Declaration Form
- Supplementary Declaration Form
- Pre-shipment Inspection Certificate
- Commercial Contract
- Export Permit
- Samoan Customs Quarantine and Inspection Form
- Copy of Detailed Quota and Tariff
- Any Other Relevant Document(s) as Required by the Samoa Customs Authority