The Cook Islands, a sovereign state in free association with New Zealand, uses two official legal tender currencies. The New Zealand Dollar circulates in parallel with the local Cook Islands Dollar; at the same time, the government also authorises many legal tender coins in the Cook Islands Dollar currency for collector's purposes.
Collector coins are dedicated to historical or general popular culture themes not related to the country itself. Many of them are in standard bullion sizes, including the large three ounces of silver format - such as this coin.
The Special Forces design is the third in the Real Heroes coin series by CIT Coin Invest.
The Mint says about it:
On this incredible coin, we honour those that serve in the military special forces units. These heroes are the best of the best and are routinely called upon to carry out the most difficult and dangerous missions. Many of their missions are done in secrecy and great care is taken to protect these heroes and their identity. Which is exactly the feeling you get when you look at this coin.
Specialised uniforms and equipment are a telltale sign of a special forces soldier and these can be seen on this black proof finished coin in exceptional detail and in ultra-high relief! The soldier’s protective goggles are expertly colourised to contrast his helmet and mask. The ultra-high relief of the design extends all the way to the edges and sets against a background of a honeycomb pattern and the Real Heroes logo. Just beside on the rim you can find the traditional motto of the special forces “de oppresso liber” in micro minting.
The obverse shows special forces being dropped in under the cover of night with the understanding that “Only the brave are free”. | 
Search for Cook Islands: Silver Three Ounces 2022 Real Heroes - Special Forces on eBay 