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As a member of the World Customs Organization (WCO), one significant obligation to Customs is to ratify the terms and conditions as set out by the Customs Cooperation Council (COC). This includes the adoption of the Customs Tariff nomenclature under the International Convention on the Harmonized Commodity Description and Coding System.

Customs has adopted the latest Harmonized System version 2012. This harmonizes codification of all imports and exports into and from Samoa. All correlation and soft copies of this available tariff documents are subject to changes in accordance with any amendments to the Customs laws and regulations.

file pdfTariff Correlation document is useful for referencing from the old HS2007 tariff code to the new HS2012 code.
The Tariff Book or the combined Tariff and Statistical Nomenclature comprises of the headings, subheadings and commodity codes for the declaration of goods at importation or exportation into Samoa. A full soft copy can be requested from the Trade & Compliance

Division or contact Grace Leone or Leata Saumani on 2156, extension 127.




Freight Forwarders
Polynesian Airlines Ltd (Faleolo)
Transam Samoa Ltd
Molida Shipping Agent
Pacific Forum Line
Polynesian Shipping Ltd
Samoa Shipping Corporation
Air & Maritime Agency Samoa Ltd
Betham Brothers Enterprise
Betham Freight & Customs
South Seas International
Freight Plus Samoa Ltd
Pacific Freight Samoa Ltd
Samoa Shipping Services
Island Freight
UB Freight
Pacific Holdings Limited
Polynesian Airlines Cargo (Fagalii)




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.

Changes are now in place through the ongoing Customs Modernization Project aiming at strengthening its services:
    1. By improving the revenue flows for provision of government services
    2. By providing better services to the trading community
    3. By implementing effective & efficient border management procedures
    4. By improving the capacity to monitor and provide timely statistics

The introduction of the Automated Systems for Customs Data World version also known as the ASYCUDA WORLD, capitalizes on the web technology to connect with its customers anywhere locally and abroad.Customs have now made available all external Standard Operating Procedures and can be downloaded here. Updated versions will be available soon.

   1. file pdf  Initial Appeal Process new icon blink

   2. file pdf Clearance of Trademark and Copyright Goods  new icon blink 

   3. file pdf Transfer of Cargo under Customs Clearance Procedure
   4. file pdf Imported goods under Temporary Imports Procedure
   5. file pdf Imported goods under the Customs Pre-release Procedure



Get your copy or view the list of new fees here

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