The following goods may be imported into the Cook Islands by persons over 18 years of age without incurring customs duty:

• 200 cigarettes or 50 cigars or 1kg of tobacco.
• 2l of spirits or wine or 4.5l of beer.
• Goods up to the value of NZ$250.

Fruit, plants, meat and livestock (unless arriving from New Zealand); firearms, gunpowder, ammunition, cartridges and cartridge cases, unless prior permission is obtained from the Minister of Police; and fireworks. Frozen, canned or vacuum-packed foods are permitted but must be declared on arrival.