Ministry of Customs & Revenue

  • Apia Samoa

Who are we
We play a very important role assisting financially with the development of our country, this is through revenue collection, trade facilitation and border protection.

What we do
The Ministry’s vision of working together for a secured and prosperous Samoa is underpinned by the unique functions of Collecting Revenue, Protecting our Borders and Facilitating Legitimate Trade & Travel which are significantly crucial to the wellbeing of Samoans. The Ministry itself ensures its harmonious interaction with not only its stakeholders but the public and that of the Government of Samoa in executing its core functions and serving its purpose.

Our primary strategic aspiration mentioned before contributes greatly to the solidification of the Governments determinations in hastening economic growth thus improving quality of life for every Samoan citizen.

Our three principal roles

    • 1. To manage and administer the taxation systems in a way that encourages compliance by all taxpayers
    • 2. 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
    • 3. To efficiently collect the correct revenue due to the State


Improve our services to encourage customers to comply

– Understand customers and their compliance influences;
– I
mprove our tools, processes, legislation, systems, and equipment;
– Invest in our people;


Our future aspirations

  • 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;

Values that guide us

  • – Integrity (honest, impartiality, transparency, accountability);
  • – Service commitment;
  • – Respect;
  • – Working together;
  • – Efficiency and effectiveness;