Samoa Customs Duty 2026: Stay Compliant, Reduce Costs

A comprehensive guide to understanding Samoa Customs Duty rates, import duties, and classification rules to help you trade smarter and stay compliant.

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Types of Customs Duties

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Import Duty

Excise Duty

VAGST (Value Added Goods and Services Tax)

Duty/Tax Type NameStandard Rate or Rate Range
Ad Valorem Duty0%, 5%, 8%, 20%
Specific DutyVaries by unit (e.g., liters/kg)
Compound DutyVaries (Ad Valorem + Specific)
Section 301N/A (US Trade Tool Only)
Antidumping DutiesCase-specific assessments
Excise Tax5% to 100% (Product dependent)
MPF (Merchandise Processing Fee)N/A (US Specific)
HMF (Harbor Maintenance Fee)N/A (US Specific)

Samoa's customs duty structure is governed by the Customs Tariff Act, utilizing the Harmonized System for product classification. The regime focuses on revenue collection and the protection of domestic industries, particularly through varying rates on luxury and non-essential items. Importers should also account for a mandatory 15% Value Added Goods and Services Tax (VAGST) applied to the total landed cost of all imported goods.

Ad Valorem Duty: Calculated as a percentage of the transaction value (CIF), ranging from 0% for essentials to 20% for finished goods.
Specific Duty: Fixed monetary charges applied per unit of measurement, primarily targeting bulk commodities like fuel.
Compound Duty: A combination of both percentage-based and unit-based rates for specific high-value commodities.
Section 301: This is a US-specific trade enforcement mechanism and is not applicable to the Samoan tariff schedule.
Antidumping Duties: Measures intended to prevent the import of goods at prices lower than their domestic market value.
Excise Tax: Levied on specific items such as motor vehicles, alcohol, tobacco, and beverages with high sugar content.
MPF: The Merchandise Processing Fee is a US administrative charge and is not part of Samoa's import fee structure.
HMF: The Harbor Maintenance Fee is specific to US maritime imports and does not apply to Samoan customs entries.

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