Japan a pioneer of automobile industry is known for exportation of vehicles. Almost all countries across the world import vehicles from Japan. Japanese vehicles (new and used) imported in the country are subjected to duties and taxes to manage the import process. Like other markets, Cook Islands is also a good market for Japanese used cars. Even the import regulations imposed are not very strict. It just require proper awareness of all import rules and regulations. Large numbers of vehicles can be seen on the roads of the country. The market of used vehicles from Japan is increasing everyday at very steady rate.