Customs Tariff

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 initially adopted the Harmonized System version 2012 (commonly referred to as “HS2012”). The HS2012 harmonizes codification of all imports and exports into and from Samoa. Due to the various changes in trade particularly new goods that have been created and imported into Samoa, the Samoan Parliament approved the HS2017 to replace the HS2012 version.

This resulted in the amendment of the Customs Tariff Act 1975 by introducing the HS2017 as part of the laws of Samoa, which commenced on 1st July 2019. 

Set out below is the full e-copy of the HS2017 which consists mainly of 2 schedules:

First Schedule: comprises of headings, subheadings and commodity codes for the declaration of goods at importation or exportation into Samoa:

Second Schedule: provides for certain goods that may be entitled to lesser import duty or duty concession; and is further divided into 2 parts:

 PDF, PNG, 512x512px, Pdf, Adobe Reader, Area, Blue, Brand Download ...Part A – Concessions applicable to Goods, Persons or Bodies – Concessions applicable to Goods, Persons or Bodies

 PDF, PNG, 512x512px, Pdf, Adobe Reader, Area, Blue, Brand Download ...Amendment to Part A – Code 120 (2017)

 PDF, PNG, 512x512px, Pdf, Adobe Reader, Area, Blue, Brand Download ...Part B – Concessions under Trade Agreements.

Please contact the Trade and Compliance Division or contact Grace Leone (gisaia@revenue.gov.ws) or Leata Saumani (lsaumani@revenue.gov.ws) on 2156, extension 127 if you need further clarification on the HS2017.

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