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Our Ministry employ more than 170 officers at four Customs points and two Inland Revenue Offices around both main islands - Upolu and Savaii. It comes under the portfolio of the  Minister for Revenue, Honourable Tuiloma Pule Lameko.

Last year's winner of the 2013 Public Service Inspirational Leadership award Afioga Pitolau Lusia Sefo Leau continues to lead the Ministry with a team of 12 Senior Managers for 13 divisions. Three technical divisions at Inland Revenue (Taxpayer Services, Audit & Investigations, Collection & Recoveries), four technical divisions at Customs (Trade Facilitation, Border Enforcement & Protection, Excise Warehoue & Liquor Administration, Post Clearance & Audit) and six support services (Corporate Services, Legal & Technical Services, Information Technology, Forecasting and Business Improvement, Internal Audit  and Revenue).



Our Ministry is the key state organization operational at the frontiers and its main functions center around revenue collection and enforcing Customs and Inland Revenue laws and other related rules and regulations. In the process the Ministry endevours to ensure smooth movement of people and goods across the border and collect the correct revenue due to the state.

Our three Principal Roles:

  • To manage and administer the taxation systems in a way that encourages compliance by all taxpayers
  • To facilitate trade and the movement of people across our borders while at the same time protecting our community and ensuring compliance with our laws; and
  • To efficiently collect the correct revenue due to the State

Improve our services to encourage customers to comply;

  1. Understand customers and their compliance influences;

  2. Improve our tools, processes, legislation, systems, and equipment;

  3. Invest in our people;


  • Customers meet all of their obligations of their own accord and the Ministry for Revenue makes this easy;

  • Increasing the community regards paying tax and duties as contributing to society;

  • The community views effective border management as improve in protecting their way of life;

  • The community has confidence that appropriate action will be taken against those who do not comply;

  • We are internationally recognized for our effective facilitation of legitimate trade and cross-border enforcement;

  • The community regards the Ministry for Revenue staff as professional, knowledgeable, trustworthy and helpful;


  • Integrity (honest, impartiality, transparency, accountability);

  • Service commitment;

  • Respect;

  • Working together;

  • Efficiency and effectiveness;



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.



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