Industry Development

Government assistance schemes have been created to assist and encourage businesses and industries in the production, export, manufacturing and tourism industries. The main purpose of these schemes as summarized below is to support qualifying projects including tourism and manufacturing, agro processing, commercial poultry and other industries by providing one off duty concessions on approved goods or materials that are required at the early stage of these developments.


This Scheme is aimed to assist exporters within the Manufacturing Industry as well as property developers (hotels, motels and beach resorts) within the Tourism Industry. Its purpose is to assist through importation of materials on a duty free basis under the Provision of the Customs Amendment Act 2007 (Section 163A)  and the Customs (Tourism and Manufacturing) Amendment Regulation 2010.

CODE 121

This scheme is to further develop domestic businesses including: Commercial Poultry Farmers, Commercial Manufacturers of Agricultural Products, Commercial Handicraft Manufacturers and Commercial Elei Garment Manufacturers by exempting duty from 8% to 0% for imported raw materials and particular materials imported by businesses approved under the Customs Tariff Amendment Act 2008. A completed application form must be submitted with required information to our office for analysis.


The purpose of the scheme is to encourage further development of the Aviation Transport Industry for small aircraft carriers, in Samoa.  The Scheme provides for the exemption of Customs Duty on Approved aircrafts or parts imported from overseas suppliers for use by approved businesses under the provisions of the Customs Amendment Act 2007 (section 163A) & the Customs (Aviation Transport Development) Regulation 2012.

Eligibility for Assistance  [Read More]


In addition to the Duty Concession Scheme and the Code 121, we are currently preparing for the officially launching of the ‘Export Development Scheme’ which aims to assist potential businesses in the manufacturing, agricultural, fisheries, livestock and other growth sectors in developing quality and value adding goods for exportation to international markets.

We will keep you posted of upcoming new developments on the scheme.

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