The Prime MInister Tuilaepa Sailele Malielegaoi said an audit report has indicated many of the businesses are sole traders and small businesses, according to a Newsline Samoa report.
He said most of the companies would seek arrangements to pay later but then take their time repaying.
"These people can afford a car worth $Tala30,000 from overseas but cannot come up with $3000 to pay for the custom duty," Tuilaepa said.
He also had a go at church organisations who have not paid taxes and duties, saying they come in requesting repayment arrangements.