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Jul 16, 2015

130) Border Security

129) 25 years of VAT

128) Increase in Personal Income Tax Threshold

127) Tax Amnesty

126) 2017/2018 National Budget

125) VAT Challenge

124) Provisional Tax and ePT

123) Tax Agents

122) Hotel Incentives

121) VAT on invoices

120) Illicit Imports

119) Sale of an Investment Property

118) Trade Facilitation

117) Fringe Benefit Tax

116) Tax Recovery

115) Company Advance Tax

114) Border Protection

113) Income Tax Filing Obligation

112) VAT Refund

111) Stamp Duty on Mortgage Transfer

110) Agricultural Sector Incentive

109) Employment Taxation Scheme

108) VAT on Back to School

107) International Customs Day

106) Partnership Business

105) Employer Monthly Summary

104) Festive Imports

103) Vehicle import for 2017

102) Depreciation

101) Going Concern

100) Returning Residents

99) Sole Trader

98) Provisional Tax

97) Voluntary Compliance

96) Online Business

95) Export Remittance

94) Debt Forgiven

93) Stamp Duty

92) Charitable organization

91) FRCA Whistle blower

90) Commercial Importation

89) Insurance

88) Professional Services fees

87) Agriculture incentives

86) VAT on New Dwelling House

85) Deemed Dividend

84) Credit Card Levy

83) Employment Taxation Scheme

82) Vehicle Importation

81) 2016-2017 Budget Changes- Tax and Customs

80) Housing Development and ICT Incentives

79) Objection by Taxpayer

78) Tax Clearance Certificate

77) Stamp Duty on Motor Vehicles

76) Passenger Clearance through Airports

75) Real Estate

74) VAT on Residential Apartments

73) Dividends 2

72) Fringe Benefit Tax

71) Accounting Basis for VAT

70) Employer Monthly Summary

69) Customs offenses and penalties

68) Household and Personal Importation

67) Cyclone Relief part 2

66) Dividends

65) Tax Invoice

64) Tropical Cyclone Winston Relief

63) Tax Free Region

62) Tourism VAT Refund Scheme

61) Income Tax Re-write part 2

60) Income Tax Re-write part 1

59) Tax Compliance Certificate

58) Tax Amnesty- Fiji Assets

57) International Customs Day

56) Credit Card Levy

55) Stamp Duty Changes

54) Withholding Tax on Interest Income Earned by Residents

53) Business Intangible

52) Service Turn Over Tax (STT)

51) VAT implication on 2016 National Budget

50) Offshore Remittances & Taxes

49) Provisional Tax

48) Environmental Levy

47) South Pacific Stock Exchange

46) Tax Amnesty- Final

45) Foreign Credit Card

44) Gold card

43) Social Responsibility Tax (SRT)

42) CGT on Property Sales

41) Application and Calculation of WHT & VRC

40) Notice to Employers

39) Prohibited Goods

38) Tax and Taxi Operators

37) Gold Card Services

36) Provisional Tax and Certificate of Exemption

35) Credit Card Levy

34) VAT Registration for businesses

33) Women in SME’s

32) Tax Advance for companies

31) Customs Vehicles

30) VAT Agriculture part 2

29) 2015 Tax Amnesty

28) Provisional Tax

27) VAT on Agriculture

26) Calculating VAT Values

25) Credit Card Levy

24) 3 year Levy Explained

23) Registration of TIN

22) Residency Test

21) VAT Refunds and Delays – Part2

20) VAT Refunds and Delays

19) Tax Requirements for SMEs

18) Understanding Capital Gains Tax Better

17) Trust Tax Obligations

16) Duty on importation of personal & household items

15) Vital Transportation

14) VAT on Real Estate

13) Tax Agents

12) Pay As You Earn-PAYE

11) Tax on Redundancy Payment

10) VAT on new dwelling house

9) VAT requirement on construction

8) Tax on Bank Interest

7) Fringe Benefit Tax (FBT)

6) Duties on Motor Vehicles

5) Stamp Duty Charges part2

4) Stamp Duty Charges

3) Pay As You Earn

2) Tax on Capital Gains

1) Amnesty on penalties



Arriving in Fiji

Oct 30, 2014

Travellers Arriving in Fiji by Aircraft or Passenger Ship

On Arrival


Before you arrive in Fiji, you will receive a Fiji passenger arrival card from your Immigration Administration or your Airline/Shipping Agent or from flight attendants of aircraft or ship officials. You must tick ‘yes’ in the Customs Section of your arrival card if you are bringing any of the following into Fiji:

Prohibited and Restricted Imports

Goods which may be prohibited or restricted. Please refer to (Prohibited Imports and Exports) Regulations 1986.

Passenger Allowance

Normal Passenger Allowance

Click to access normal passenger allowance under Concession Code 218 of pages 794 to 795 of the 2012 HS Tariff Classification

In-excess of Normal Passenger Allowance

  • Goods that are in your possession upon arrival and are for commercial purposes (such as samples , any goods intended for sale or lease or hire, or exchange);
  • Any professional or technical equipment;
  • Any other personal goods the total value of which exceeds FJ$1000 (NOTE: Excludes used personal effects that a passenger may reasonably be expected to carry in his or her baggage).

Note: Please bring with you receipts for any purchase of commercial goods you made overseas or receipts for shopping in the Duty Free Shops within the baggage hall, to ascertain the correct value of the goods.

Declaration of Currency in any Passenger’s possession

All travellers into Fiji are required to declare on arrival if they are carrying FJ$10,000 or more in Fijian or Foreign currency equivalent (includes negotiable bearer instruments) in their possession or luggage. If yes, you are required to complete the Border Currency Reporting form (to be given by the officer and provide template. (the officer to assist the passenger in filling and fully complete the form)

Primary Line Clearance

You are required to present your arrival card and passport to Primary Line officer for immigration checks (Fiji Immigration website)

Collection of Accompanied Baggage

After you have been cleared by Primary Line officers you are required to proceed to the baggage collection area to collect your baggage.

Purchase of Duty Free Items

Whilst waiting for your baggage or after collecting your baggage you may purchase duty free items. The total quantity of duty free items in your possession before proceeding to Customs for Customs checks should be within normal passenger allowance.

Green/Red Channels

Where a notice headed “HOW TO GO THROUGH CUSTOMS” is displayed a person entering Fiji shall proceed through the appropriate channel according to the notice and shall make orally to the proper officer the declaration required under section 116 of the Act.(insert link)
After reading through the notice HOW TO GO THROUGH CUSTOMS displayed within the baggage area you may proceed to

    • Green Channel (nothing to declare)

If you have nothing to declare to Customs or Bio-Security on your arrival card.
Please note that Customs still have legal rights to check your baggage or other commodities although you may have selected “nothing to declare “..

    • Red Channel (anything to declare)

if you have anything to declare to Customs or Bio-Security or you are unsure which channel to proceed to.

Baggage Search By Customs

The baggage of any traveller may be searched by a Customs Officer as stated in Section 10, Subsection 2 of Customs Act 1986.

Baggage Search by Biosecurity

The baggage of any traveler may be searched by a Biosecurity Officer as stated in the Biosecurity Promulgation 2008.

Baggage Search by other Border Agencies such as Border Police, Health Quarantine, Airport Security

The baggage of any traveler may be searched by any border agency if there is reasonable ground to believe that there are commodities of their interest in any passenger’s possession.


If you are carrying prescription medicines or controlled drugs, you should have a prescription from your physician advising that the medicine is being used under a doctor’s direction and is necessary for your physical well-being.

Biosecurity Regulated Items

Biosecurity laws of Fiji states everyone arriving into Fiji from overseas to declare all risk goods including plants, plant products, animals, animal  products, any food, wooden articles, soil and used materials (clothing, shoes etc) to the Biosecurity Officers at the Borders. These goods could harbor exotic weeds, pests and diseases that could adversely affect and  harm  Fiji’s unique flora and fauna, environment, devastate the agricultural, livestock industry and the tourism and health of our communities.

The following biosecurity risk goods must be declared:

  • Food of any kind;
  • Animals, reptiles, fish (fresh/frozen/dried), birds, animal products including meat, dairy products, skins, feather bones, eggs, shells and bee products;
  • Plants, fruits, vegetables, seeds, nuts, fresh or dried flowers, foliage, mushrooms, straw, bamboo, wood, handicraft and other plant products;
  • Soil, rock, earth, mineral sample, tools used in farm, used tents, camping equipment, bicycle, golf s and clubs, used sporting shoes/boots and equipments;
  • Equipment, clothing, shoes and OHS materials  used with animals, fish or plants including bee-keeping equipment, saddle, or any other used equipment; and
  • All types of Biological specimens including vaccines, tissue culture, blood, live/dried or preserved insects or fungi.

Travellers can voluntarily dispose of any biosecurity risk goods in their possession that they have not declared on their Arrival/Declaration Card into the Biosecurity Amnesty Bins provided at the Border, before BAF inspections.

Travellers found in breach of the above Biosecurity laws can be spot fined $FJD400 or be liable for prosecution with a minimum fine of up to $FJD20, 000 or face a maximum of six months imprisonment or both.

For more information please contact BAF on 3312512, email or website  Please refer to BAF website for any recent changes to the above conditions; prior to your travels.


Import Restrictions

Firearms and Weapons

The importation of firearms is strictly controlled and a police permit to import is required. Please declare to Customs Officer on arrival of any firearms and weapons for safe-keeping whether or not with a valid license.

It is prohibited to import certain types of weapons such as flick knives, swordsticks, knuckle-dusters, and any weapon designed to give the appearance of another article.

Screening items harmful to Fiji’s interests is an important border function. Importation of certain goods are prohibited. Others may be admitted only after they have been subjected to treatment or if they are accompanied by the approved documentations.(e.g license to import).


Personal Effects

Your clothing, toilet articles, personal jewelry (including watches), cameras, laptops that accompany you, are free of duty provided:

  • You own them at the time of arrival in Fiji and are for your personal use
  • Not intended as gifts or for sale or exchange
  • Used prior to importation
  • Must be of a kind that a passenger may reasonably be expected to carry in his baggage

Commercial quantities of individual items of apparel (including footwear) are not covered by this allowance.

Alcohol and Tobacco

A traveler may import tobacco products and alcoholic beverages free of Customs duty provided that:

  • The traveler is not less than 17 years of age;
  • The goods are not for sale;
  • The goods are accompanied by the traveler at the time of final disembarkation;
  • The goods are not being carried on behalf of any other person or persons.

Cigarettes, Cigars, Tobacco Allowances (Normal Passenger Allowance)

  • Cigarettes not exceeding 250 sticks or
  • Cigars not exceeding 250g net weight or
  • Tobacco not exceeding 250g net weight or
  • Any combination of the above but not exceeding 250g net weight

Alcoholic Beverages

  • Spirituous Liquors not exceeding 2.25 litres or
  • Wine not exceeding 4.5 litres or
  • Beer not exceeding 4.5 litres or
  • Any combination of the above provided that it does not exceed the equivalent quantity under liquor, wine and beer

Other Accompanied Goods

Travelers may import other dutiable goods provided:

  • That value does not exceed FJ$1000
  • The goods are accompanied by the traveler on arrival
  • The goods must be for personal use and not for sale

Unaccompanied Goods or Baggage

Unaccompanied goods or baggage will not be allowed as landing normal passenger allowances.


There are restrictions on currency being brought into Fiji by passengers. However, if a passenger is in possession of FJ$10,000 or more in Fijian or foreign currency equivalent (includes negotiable bearer instruments), this should be declared to the Customs Officer on his/her arrival and will be required to fill in the Border Currency Reporting form.

Customs Charges

Goods that do not qualify for allowances would be subject to Customs duty. The Customs duty rates are prescribed under the Customs Tariff Act. Normally, duty is charged through ad valorem and specific rates.

All goods subject to Customs duty are also subject to payment of Value Added Tax (VAT) and certain goods are also applicable with Import Excise Duty.

Where passengers are either unable or unwilling to pay duty, the goods would be detained pending formal clearance and goods not claimed within the specified time frame will be disposed off by the Chief Executive Officer as prescribed under Sections 29 and 63 of the Customs Act.

All Customs payments must be made in Fijian currency and all value for duty is calculated in Fijian dollars inclusive of insurance and freight (CIF value).

Drug Offences

It is prohibited to import dangerous drugs to Fiji. Dangerous drugs include:

  • Raw or prepared opium
  • Indian hemp
  • Cocaine
  • Methamphetamines
  • Lysergic acid diethylamide (LSD)
  • Synthetic drugs
  • Other prohibited and narcotic drugs listed in the Illicit Drugs Control Act 2004.


It is also prohibited to import utensils for preparation of drugs. Utensils include:

  • Cannabis utensils (such as bongs, hash and head pipes, hubble bubbles, hookahs, and roach clips with a pincer or tweezers action)
  • Opium pipes

It is a serious offence to smuggle drugs into Fiji. Heavy or severe penalties including fines and imprisonment will be imposed on offenders.

Reporting Suspicions

If you have any information concerning the importation of drugs or suspect that drugs are being imported or smuggled into Fiji, please advise the authorities at:

Money and Currency

Any person carrying substantial amount of money must accompany a letter from the Governor of the Reserve Bank of the last port of the monetary transaction.

Radio Transmitters and Telecommunications Equipment

Not all radio services have common frequency allocations throughout the world. Radio transmitters and telecommunications equipment that operate satisfactorily in one country may cause interference to other radio or television broadcast reception in Fiji.

Before considering the purchase and importation of radio transmitters, cordless and cellular phones, and similar equipment, check with the Telecommunications Authority of Fiji that the devices meet Fiji technical standards.

Domestic Pets

Laws governing the prohibitions and restrictions of entry of domestic pets (such as cats, dogs, etc ) into Fiji are strictly enforced by Biosecurity Authority of Fiji.

Contact the Biosecurity Authority of Fiji for more information.

Endangered Species (CITES)

Fiji has legislation which implements the convention (CITES). The Endangered & Protected Species (EPS) Act (2002) establishes the Fiji CITES Management Authority which coordinates the national implementation of CITES with relevant agencies and other stakeholders.
The following plants and species may be subject to the provisions EPS Act (2002) , as well as any products manufactured from them, for example, jewelry, ornaments, carvings, feathers and so on.

However, whales teeth (tabua) unless license obtained from the iTaukei Affairs Board and the Department of Environment. Contact the iTaukei Affairs Board at and the Department of Environment at

Commercial Goods

All commercial goods, goods for resale, or goods for use in your business, will be subject to duty (where applicable) and Value Added Tax (VAT). You should declare these goods on your arrival card and proceed to the Red Channel.

If the value of the goods is less than FJ$100 or if it is a perishable item, or medicine urgently needed, the goods can be cleared after payment of duty (if applicable) at the airport.

If the value of the goods is more than FJ$100 and you have not arranged pre-clearance, the goods will be held under Customs control until an Import Entry has been processed and cleared. You will not be able to take the goods with you from the airport. The goods have to be detained and detention notice to be issued to the owner or agents.

Calculation of duty payable

To determine the value of the goods you are bringing in to the country and the related duty payable to FRCA liaise with


Commercial Importers

Nov 06, 2012

Commercial importers are importers who run businesses in Fiji or abroad. Goods imported by commercial importers are for sale in the local market or for commercial purposes.

Customs Requirements for Clearance of Imported Goods

All commercial importers are to comply with the following requirements to allow for the release of good from Customs control:

  • a Customs entry (SAD) is required
  • make an accurate and correct Customs entry. Monetary penalties may be imposed for entries containing errors or omissions (see below).
  • payment of all Customs charges
  • keeping of all commercial documents for five years and producing the same to Customs as and when required.
  • compliance with all FRCA legislative requirements.

Making a Customs Entry

Assistance with the preparation of the Customs entry is available for first-time commercial importers. For subsequent shipments, importers are expected to complete the Customs documentation or utilize the services of a Customs Broker or Agent, or freight forwarder.

Using a Customs Broker or Agent

Where an importer uses the services of a Customs Broker or Agent in the clearance of imported goods through Customs, any declarations or actions undertaken by the Broker or Agent in this process are deemed also to have been made by the importer. The importer/agent may also be liable for any or all penalties or additional duties that are incurred by the Broker or Agent in this clearance process.

Customs Brokers and Freight forwarders are listed in Fiji business directories under those headings. A list of those affiliated to the Customs Agents and Freight Forwarders.

Government Ministries & Departments

For all Government Ministries & Departments, please contact The Logistics Unit of the Fiji Procurement Office.

They are the agents responsible for customs clearance, delivery, logistics, warehousing and advice to all Government ministries and departments. For any emergency and urgent clearance, they would be able to arrange for the pre-release of the consignment.

Please contact: |3311388 | 3314908 | 9977831.

Lodging a Customs Clearance

Import entries (SAD) and other clearances are a legal declaration to Customs under the Customs Act, providing details of imported shipments. Among other offences under the Act, it is an offence to make an erroneous entry or declaration. Administrative Penalties may be applied, or prosecution action taken. For Administrative Penalties see Sections 137, 139, 140, 141, 142, 143 of Customs Act.
If you are unfamiliar with how to determine the tariff classification, Customs valuation or permit requirements for the goods you import, Customs suggests you engage your freight forwarder or a Customs broker to lodge import documents on your behalf. Alternatively, you may contact the Customs Service of your port of entry.


All entries (SAD) are processed through the ASYCUDA system. You may be required to seek the assistance of your agent or Customs to for more information on preparation of your customs clearance document.

Administrative Penalties

Errors or omissions on import entries can cause incorrect duty payments and incorrect import data. Customs can impose a monetary penalty on the maker (agent/importer) of a Customs entry, which contains errors or omissions. See Sections 137, 139, 140, 141, 142, 143 of Customs Act.

Customs Controlled Areas

The Customs controlled licensed areas for the temporary holding of imported goods, for the purposes of storage and examination of those goods are:

  • container freight stations (CFS)
  • air freight stations (AFS)
  • inland freight stations (IFS)
  • sea ports ( Suva ,Lautoka, Savusavu, Oinafa and Levuka)
  • airports (Nadi and Nausori)
  • bonded warehouse (private and general)
  • or any other place approved by the Comptroller.

Customs Controlled Areas are also approved under Section 10 of the Customs Act for transshipment.

Types of Import Entries

The entry of all imported goods is required to be classified for Customs purposes. There are several import entry types:

  • IM4 – entry for Home Consumption
  • IM6 – goods Re-imported
  • IM7 – entry for Warehousing
  • IT9 – import Transshipment
  • SC4 – clearance of consignment with value equal to or below FJ$500.
  • BA4 – BOL/AWB/ Baggage Assessment

Temporary Imports

Imported goods classified as temporary imports or privilege goods means:

  • goods for display or use at exhibitions etc,
  • alteration or repair
  • imported by bona fide tourist for their own use while in Fiji
  • which are imported solely for use in connection with some particular project or occasion
  • of a specialized nature or which are of a kind covered by approved international convention concerning temporary importation; and
  • traveler samples

Refer to Regulation 97(1) and (2) of the Customs Regulations 1986.

Application to Import Privilege Goods

Any person deciding to import privilege goods shall, if required by the Proper Officer (Customs Officer), make application in writing to the Proper Officer (Customs Officer) at the port of importation giving such information as the Proper Officer (Customs Officer) may require. Refer to Regulation 98 (1), (2) and (3) of the Customs Regulation.

Valuation of Goods

Customs uses the WTO or GATT Valuation Agreement which means that the Customs value of the imported goods shall be the transaction value, i.e. the price actually paid or payable for the goods when sold for export to Fiji adjusted in accordance with Clause 3 of the schedule to the Customs Tariff Act. Click here to access the Valuation Document.


  • CO4 – SAD-Change of Ownership
  • IM4 – SAD-Entry for Home Consumption
  • IM6 – SAD-Reimportation
  • IM7 – SAD-Entry for Warehousing
  • IT9 – SAD-Import Transhipment
  • SC4 – SAD-Clearance of Consignment with Value equal to or below FJ$500 Application for Concession Advice


Sea Port Charges

Oct 23, 2012

Fiji Islands Revenue and Customs Authority (FIRCA) clarifies that there is no threat to revenue collected by the Fiji Ports Corporation as a result of the export duty levied on bottled water. All exports through sea ports are subject to sea port charges, according to the tariff that Fiji Ports has in place. This tariff is set for different specifications of goods and all exporters are required to pay port charges applicable to them.


Customs Charges & Duties

Oct 22, 2012

We collect Customs charges on goods coming into and going out of Fiji.

When you bring goods into Fiji you may need to pay Customs duty and other charges on your arrival. What you pay will depend on a number of factors such as; whether the goods are for your own personal use; whether they are covered by a concession or duty-free allowance; whether they are for commercial use.

When taking goods out of Fiji, your goods may incur a fee if they require Customs inspection.

Find out more about what you may need to pay, the concessions that might apply, how to work out the charges, our methods of payment, and the exchange rates Customs uses.

Types of Duties & Charges

Detailed information on duty rates and other applicable fees that make up your Custom charges.

  • Convert Foreign to Fijian dollars : multiply by the ASYCUDA rates
  • Exchange rates changes every week. Please contact your nearest customs office to obtain the valid exchange rate.

Calculation Table (FJ$)

Description of Goods 2012 Fiji Harmonised Customs Tariff Schedule Value for Duty (VFD) derived from (a) Fiscal Duty Import Excise VAT
LCD Screen 8528.72.00 (b) $4419 15% © 10% (d) 9% (e)
Calculation of Customs Duties 15% *4419= 10%*4419= 9%*5524 (f)=
Amounts to be paid 662.85 (g) 441.90 (h) 497.16
TOTAL Duty Payable (g+h+i)



This amount are known as:

a – Value for Duty (VFD) which is used as the base for calculation of Fiscal, Import Excise and VAT payable. It is inclusive of Cost, Insurance & Freight (CIF) charges.

(If the invoice term is not in CIF, please contact your shipping agent for the freight charges and confirm the insurance charges from any of our customs offices.)

b – Tariff Classification of LCD Screen and this determines the rates of duty applicable

c – Fiscal Duty rate

d – Import Excise Duty rate

e – VAT rate

f – In order to calculate VAT payable; you must first find the Value for VAT (VFV). VFV is inclusive of VFD + Fiscal duty payable + Import Excise payable

g – Fiscal duty payable

h – Import Excise Duty payable

i – VAT payable

j – Total Duty Payable to FRCA

Calculation of Duty Payable on motor Vehicle

Refer to your invoice Amount Foreign Currency Exchange rate (ASYCUDA rates) Fiji Dollar
Invoice Value 7000.00 USD 1.8036 12625.20
External Freight 1500.00 FJD 1.0000 1500.00
Insurance 1500.00 FJD 1.0000 1500.00
Total Cost (CIF) 15625.20

Description of Goods 2012 Fiji Harmonised Customs Tariff Schedule Value for Duty (VFD) Fiscal Duty Import Excise VAT
2nd Hand Toyota Vios 8703.22.50 15625 $5350 or 32% whichever is greater 15% 9%
Calculation of Customs Duties 5350 15%*15625 9%*23319
Amounts to be paid 5350 2343.75 2098.70
TOTAL Duty Payable


Allowances and Duty Free Concessions

When entering Fiji you may not need to pay Customs duty. Find out what concessions apply and when. Refer to Passenger Allowance parts 2 & 3 of 2012 Fiji Harmonized Customs Tariff Schedule)

How to make payments

Payments are done directly to the cashiers to FRCA office.

Codes & Utilities for trade

Tariff Classification & Rates

For all importers, here are the tariff classifications, duty rates and allowable concessions from the 2012 Fiji Harmonized Customs Schedule.

Client Codes

Fiji importers and exporters require their own unique identification numbers for shipments. For more information, Contact Us or email:



Oct 22, 2012

Customs Control of Exports

  • All goods for exports from the time when the goods are brought to any place for exportation until the time of exportation are subject to Customs control.
  • The control of export goods includes the right to examine at any time all such goods.

Prohibited and Restricted Exports

Certain goods are subject to prohibitions or restrictions under Schedules 6-9 of the Customs (Prohibited Imports and Exports) Regulation 1986

Entry of Goods for Export

  • Subject to certain exceptions, the Customs Act provides that goods may not be loaded for export on to an aircraft or vessel without first being entered for export.
  • The exceptions are -
    • passengers’ or crew’s baggage;
    • mail bags and postal articles;
    • where the owner has made an application for pre-shipment in form C47 upon an undertaking that the proper entry will be passed within 5 days from the departure of the vessel or aircraft.
  • Goods for export shall be entered on EX1, EX2 or EX3 SAD and be supported by an export invoice.


Value of Goods for Export

  • Value for exports is the price, which a purchaser would be prepared to pay for the goods on board an aircraft or ship in any port in Fiji.
  • The value includes cost of the goods, packing, handling and storage charges.
  • This value is thus called “Free on Board” (FOB) value.

Provisional Export Entries

  • Commodities which are exported in bulk e.g. sugar, molasses, petroleum products, soya bean oil and coconut oil will be entered provisionally as, at the time of export, the quantity cannot be accurately ascertained.
  • Adjusting entries are to be furnished as soon as the exporter receives confirmation of the quantity received by the purchaser.


Excise duty is not payable on excisable goods which are exported as;

  • Shipped as ship’s stores;
  • Exported by the manufacturer; provided that the goods are –
  • Shipped in accordance with the provisions of the Excise laws; and
  • Within seven days of the date of delivery from a factory.

Exportation of Travellers Samples

Traveller’s samples imported as privileged goods are to be entered for export under export SAD EX3 and the goods are to be examined by Customs prior to exportation. Any shortages are to be duty paid accordingly.

Exportation of Traders Samples for Subsequent Re-importation

Traders or manufacturers samples exported for display and sampling for subsequent re importation are to be entered for export under export SAD EX2.The goods will be examined at the time of exportation and upon subsequent importation.


As defined in the Acts, means a refund of all or part of any import duty paid in respect of goods exported or used in a manner or for a purpose prescribed as a condition for granting drawback.

Section 111 to 126 of the Customs Regulation deals with drawback

Drawback shall be payable according to the actual quality of goods exported or shipped for use as stores, as the case may be. Excess amount are to be paid to the nearest dollar.

Drawback is not refundable in the following circumstances:

  • goods prohibited by law to be exported.
  • perfect entry of good that need to be made and appropriate invoices deposited with the proper officer still pending.
  • if the exporter does not use form C36 for entry of goods for exportation and completes relevant certificate prior to passing of the entry
  • if the Chief Executive Officer is  not satisfied that goods will be re-exported from Fiji to boost trade, commerce or industry.
  • if the bond security or in such other form as the proper officer may require has not been given that the goods shall be shipped and exported or otherwise accounted for to the satisfaction of the proper officer.
  • goods, which are damaged and spoiled.
  • goods, which after importation were used in local manufacturing or production If the the goods have not been inspected at the correct time and place before export by a proper officer.
  • if the goods are not conveyed directly and without delay from the place of examination to the aircraft or ship in, which they are to be exported.

The following articles are not allowed under drawback:

  • cigars
  • cigarettes
  • tobacco
  • liqueurs
  • spirits and spirituous compound
  • wines
  • other alcoholic beverages
  • cinematograph films for public exhibition except films banned by the censors and not exhibited.

Export Ex-Warehouses

Customs Entries (SAD) will be submitted to Customs with Export License. These will be verified by the Export Officer who will issue the license number. The goods entered for export on the entry will be verified against the warehouse register..

The Warehouse Officer after receiving the processed entry with the release note will verify the goods in the warehouse with the entry. The Warehouse Officer will issue a cart-note in which he will enter all the goods that are to be exported ex-warehouse to the Export Officer at the exporting station.

When the goods are received at the export station, the Receiving Officer will check the goods against the cart-note and the original copy of entry. He/she will see that the packages arrive intact and there are no signs of tampering and the quantity received is correct. The goods are then handed over to the shipping company or airline-company. It should be noted that Bill of Lading or Airway Bill covers all goods exported ex-warehouse. It should appear on the outward manifest of exporting vessel or aircraft respectively.
Immediately after the departure of the exporting ship or aircraft, the Officer will check with the shipping or airline company to establish whether the goods have been shipped or not.

Landing Certificate

Customs may require the owner of any bonded goods entered for exportation to produce a Certificate of Landing from the Customs authorities at the port of destination of goods.

Landing Certificate shall not normally be demanded unless the Chief Executive Officer issues a directive where there is suspicion of goods not being received at the port of destination.

Short Shipment of Bonded Goods Entered for Export

The exporter is required to notify the proper officer within 24 hours after the clearance of the aircraft or ship. The goods will be re-warehoused for future exportation.


Yachts Arrival

Oct 22, 2012

Reporting to a Port of Entry

All yachts and small crafts arriving into Fiji from overseas must first report to a Customs Port of Entry.

Upon reaching pilot station, you will need to contact Port Control and request for entry into port. In the meantime, you must hoist and fly the “Q” flag on the mast until cleared by Health or unless you have received a radio pratique from Health. Also, you can request assistance from Port Control to contact Port Health, Customs and, Agriculture Quarantine for Clearance upon arrival.

You will be met with officials from Port Health, Customs, and Agricultural Quarantine Division on arrival and must remain on board until the yacht has been entered.

The following documents must be presented on arrival:

  • Completed “Inward report ” (including 2 copies of crew and passengers lists)
  • Completed “Passenger arrival card”
  • Valid passport
  • Clearance from last port
  • Valid outward airline ticket if crew/passenger is disembarking at port of entry and leaving the country by air
  • Procedures of Yacht Entry

    All yachts and crafts entering Fiji are subject to import clearance requirements and the payment of customs duty on arrival. You must note that all immigration clearance will also be done by Customs.

    1. In addition to the Advance Notice of Arrival form, the yacht Master is required to also complete two ( 2) sets of “Inward report ” before arrival in Fiji and is to present the completed forms to Customs.
    2. Together with the completed Inward Report Forms, the Master is required to also present the Clearance from Last Port, passports and completed “Passenger Arrival Card” of all crew and passengers and all such individuals (including infants) to Customs at time of boarding.
    3. You will need to inform Customs of any disembarking crew and reasons for disembarking.
    4. You will also be asked to complete and sign a “Notice to Owner of Yachts Declaration” before your inward clearance is granted. You will need to read and understand the contents of the Notice to Yacht Owners as any breach of any conditions may warrant heavy penalties.
    5. If you are carrying any currency and its combined value is equivalent to FJD$10,000.00, you will be required to fill in the “Border Currency Report”.

    Note* All fields on all Customs forms/documents are “MANDATORY”. Non – compliance in completion of forms/documents will result in unnecessary delays in clearance and/or penalty.

    Charges and Customs Duty

    There are Customs Charges and Duties that are payable depending on the nature of the goods and time of clearance. Below are some charges and duty that could be levied upon arrival:

    1. Special Attendance Fee

      Customs normal working hours are from 0800 – 1300 and 1400 – 1630 hrs and any clearance done outside these working hours, are subject to the following:

      • Any Clearance done between 1630hrs and 0800hrs (Monday – Friday) – FJD$55.20
      • Any Clearance done between 1300hrs and 1400hrs (Monday – Friday) – FJD$18.40
      • Any Clearance done on Weekends and Public Holidays – FJD$76.65
    2. Duties –

      All crew and passengers above the age of 17years will be allowed normal passenger landing duty free allowance of the following:

      • 2.25ltrs of Spirit or
      • 4.5ltrs of Wine or
      • 4.5ltrs of Beer, and
      • 250 sticks of Cigarettes, or
      • 250g cigar or
      • 250g tobacco, or
    3. (Any combination of the above provided that it does not exceed the equivalent quantity under liquor, wine and beer, cigarette, cigar and tobacco).

    • Any other personal belonging up to a value of FJD$1,000.00

    Any excess to the above allowance will be subject to levy of import duty and VAT or goods being detained by Customs.

    Firearms and Weapons

    The importation of firearms is strictly controlled in Fiji. All firearms must be declared to the Customs Officer on arrival of the vessel from overseas.

    Firearms onboard will be detained and placed for safekeeping by the Fiji Police who will hold them until the vessel’s departure. Collection times for arms should be arranged with Police at least 48 hours before departure time.

    The importation of weapons such as flick knives, swordsticks, knuckle-dusters and any weapon designed to give the appearance of another article is prohibited.


Boats and Aircraft

Oct 18, 2012

Information for travellers about importing boats and aircraft:

Customs Charges Payable

Boats and aircraft, which do not qualify for concessionary entry, are subject to duty (where applicable) and VAT.

Duty Rates

If applicable, the duty rate is calculated on the transaction value of the vessel (the price actually paid for it):


Boats and aircraft are subject to Value Added Tax (VAT), which is currently 15%. VAT is calculated on the duty payable inclusive of value for duty (VFD).

Import Transaction Fee

In addition to the payment of duty and VAT, an import entry (SAD) transaction fee of FJ$7.15 (VAT inclusive) may apply. The fee is payable at the same time that duty and VAT is collected by Customs.


Motor Vehicles

Oct 18, 2012

Information for travellers about importing motor vehicles:

  • Second Hand Vehicle Age Restriction/Requirement
  • Clearance Procedures
  • Personal Belongings in Vehicles
  • When Customs Charges are Payable
  • When No Customs Charges Apply
  • Tourist Vehicles
  • Imports from Australia, Japan, UK
  • Other Information
  • Certification for Registration

Second Hand Vehicles Age Restriction/Requirements

1. Importer, while selecting the vehicle, should keep in mind the second hand motor vehicle importation criteria for Fiji. The criteria applicable on vehicles are as follows:

  • Used or reconditioned road tractors; motor vehicles for the transport of persons; motor cars and other motor vehicles, principally designed for the transport of persons including station wagons and racing cars; motor vehicles for the transport of goods; dual purpose motor vehicles; vehicle chassis; vehicle chassis fitted with engines which are less than five years of their year of manufacture.
  • Used or reconditioned Special Purpose vehicles that perform certain non-transport function consuming any type of fuel and Liquefied Petroleum Gas (LPG), Compressed Natural Gas (CNG) and Solar road tractors; motor vehicles for the transport of persons; motor cars and other motor vehicles, principally designed for the transport of persons including station wagons and racing cars; motor vehicles for the transport of goods; dual-purpose motor vehicles; vehicle chassis; vehicle chassis fitted with engines which are less than eight years of their year of manufacture.

2. The year of manufacture should be the production or the manufactured date of the vehicle and not the first registration date.

3. An application should be made to General Manager Customs, in writing, together with the relevant documents as follows:

Japanese Second Hand/Auction Vehicles

  • Export Certificate (Japanese Original)
  • Export Certificate (English version – to be Translated and certified by relevant authority and not the importer)
  • Further evidence, when required, to confirm the year of manufacture of the second hand vehicle from the Road Transport Authority (Japan), signed by the authorized signatory.

Other Countries (Australia, New Zealand, USA, Singapore etc)

  • Cancellation Certificate
  • De-registration certificate
  • Or relevant documents from the Road Transport Authority of the importing country to prove the year of manufacture of the vehicle, that is to be certified and signed by the appropriate authorities.

4. Clearance Procedures

Shipping companies and Customs Agents will usually provide arrival papers around the time your vehicle is imported. Some freight forwarders/Customs Brokers or Customs Agents will also assist you with the Customs formalities. If you are completing the Customs formalities yourself, it is recommended that you make an appointment with your local Customs office.

To obtain delivery of the vehicle, you need to:

  • arrange an agricultural clearance for the vehicle through the Quarantine Section of Biosecurity Authority of Fiji.
  • arrange for a Customs clearance.

To obtain delivery, Customs requires:

  • the quarantine/agriculture clearance.
  • your passport.
  • invoice receipt showing total price paid and date of purchase.
  • registration papers or Certificate of Permanent Export (UK), Certificate of Title (USA), or De-registration Certificate (Japan).(create check list and and include other countries)
  • invoice showing export costs.
  • invoice showing freight costs and insurance to Fiji.
  • Bill of Lading.
  • odometer reading at time of sale for export to Fiji.
  • odometer reading at time of importation into Fiji.
  • additional information if you are also clearing household effects.

After Customs clearance, the vehicle should be presented to a Lands Transport Authority (LTA) agent for inspection and a compliance audit for certification for registration. You will need to produce the following documents for LTA registration purposes:

  • copy of the bill of lading
  • paid and certified copy of the Single Administration Document (SAD green copy)
  • De-registration certificate

Please note that there is no duty concession on personal motor vehicles unless it is imported by diplomatic missions, personnel or other persons or bodies who are entitled to duty concessions.

Personal Belongings in Vehicles

It is recommended that you do not pack personal belongings in your vehicle when it is being shipped to Fiji for the following reasons.

If your vehicle is not containerized, items are very susceptible to pilferage and theft while the vehicle is on the wharf awaiting shipment or collection, or on the vessel carrying the vehicle to Fiji.

Many shippers or carriers will not accept your vehicle for shipment to Fiji if it is packed with personal belongings.

The shipper or carrier is required to present a complete list of what is being transported, including the contents of your vehicle, to the Fiji Revenue & Customs Authority.

The complete contents of your vehicle must be declared at the time they are presented to the Fiji Revenue & Customs Authority for entry into Fiji. If this is not done, you may be subject to a fine and the vehicle and its contents may be seized.

When Customs charges are payable

Vehicles which do not qualify for concessionary entry are subject to duty (where applicable) and VAT.

Valuation of privately imported vehicles

The Customs value of privately imported new or used motor vehicles is determined in accordance with the provisions of the Customs Tariff Act – Revised 29 Jan 2010. In normal circumstances, the Customs value is determined as the price paid or payable. Refer to valuation.

Any overseas duties or taxes included in the price paid which have been rebated or refunded before the vehicle arrives in Fiji. An allowance for depreciation if the vehicle has been personally owned and used by the importer overseas for not less than 90 days prior to the arrival of the vehicle in Fiji.

Where an importer supplies insufficient or unsatisfactory information, the FRCA may determine a value employing one of the alternative methods provided in the Customs Tariff Act 1986 . For example, an alternative method of valuation may be used when:

  • the importer has purchased the vehicle overseas at an unrealistically low or token price
  • the vehicle was acquired by the importer as a gift or prize
  • the vehicle was constructed overseas by the importer
  • the value of the vehicle has been altered significantly after the date of purchase, for example major restoration, modification or improvement
  • use of the depreciation allowance results in an unrealistically high Customs value.

To determine an alternative valuation:

  • the Fiji market value of the vehicle, as imported, is established
  • a series of deductions is made for such things as overseas freight and insurance, duty (where applicable), VAT and normal mark-ups, until a nominal value for duty can be determined
  • duty (if applicable) and VAT are calculated on the nominal value.


Household Effects

Oct 18, 2012

Information for travelers about importing their household effects:

  • Clearance procedures
  • When Customs charges are payable
  • When no Customs charges are payable
  • Concession code 219/220 of page 796 of 2012 HS Tariff Classification

Clearance procedures

Customs Agents, airlines and shipping companies will usually provide arrival papers around the time your household effects are imported. Some freight forwarders/Customs brokers or removal companies will assist you with Customs formalities. To obtain clearance of the shipment you need to:

  • complete an unaccompanied personal Baggage Declaration Form.
  • arrange an agricultural clearance for the shipment through the Biosecurity Authority of Fiji.
  • obtain any permits that may be needed for (e.g. a police permit to import if you have firearms in the shipment).
  • arrange for a Customs clearance.

Unaccompanied passengers’ baggage

  • The owner of goods has to fill the Baggage Declaration Form(C22) in the presence of persons as laid down in the baggage form.
  • Customs officials will require travel documents to establish whether the person has actually traveled abroad and whether the person is entitled to clear the goods duty free in terms of concession code 219,220,203 and 204.

To arrange a clearance, Customs require:

  • a completed unaccompanied personal baggage declaration
  • the agriculture clearance
  • permits from other agencies (where applicable)
  • your passport
  • Tax Identification Number (TIN) or ID card
  • an inventory of what is in the shipment
  • an invoice of new items
  • the shipping arrival papers (such as the bill of lading, airway bill, or arrival advice)

At the time your goods arrive, you will need to arrange one customs agent if you are required to use customs entry to clear your goods after paying the duty and Value Added Tax (VAT) to Fiji Revenue & Customs Authority, where applicable.

Personal effects may also be stored in the Customs Warehouse. Please Contact Us for more information.

When customs charges are payable.

Where the criteria for duty free entry of household effects are not met, Customs charges may be payable. Where applicable customs duty is levied on the transaction value of the goods (the price actually paid for them) a depreciation allowance for length of personal ownership and use may also be given when the goods are valued at the port of entry in terms of GATT valuation.

Value Added Tax (VAT) of 15 percent is then calculated on the duty inclusive value for duty. It is recommended that you retain your purchase documentation.

If you require further duty rate information, please Contact Us or any Customs office at the following ports: Suva, Lautoka, Nadi, Nausori, Levuka, Oinafa and Savusavu or email or

When no customs charges apply

Your household (refer to Baggage Declaration Form for definition) or other related effects (excluding motor vehicles, boats, aircraft, alcoholic beverages, tobacco goods, firearms, motor cycles and scooters) will be admitted free of duty and exempt VAT for a reasonable time after you arrive, provided you satisfy all of the following requirements:

  • you are coming to Fiji with the intention and legal authority to take up or resume permanent residence.
  • you have lived outside Fiji for the whole of the 12 months
  • you have owned and used the goods for more than 12 months.
  • before the date of departure for Fiji the goods are for your own personal use and not intended for any other persons or for gift, sale or exchange.

The following goods will not qualify for free entry unless you can establish that the items have been used prior to their arrival in Fiji:

  • goods shipped directly after purchase to avoid local taxes in the country of export.
  • replacement electrical equipment operating to Fiji standards.

Goods of a commercial nature (such as factory plant and office equipment) do not qualify as household effects. You can also refer to Baggage Declaration Form

Calculation of Customs charges

Where applicable, Customs duty is levied on the transaction value of the goods (the price actually paid for them). Value Added Tax (VAT) of 15 per cent is then calculated on the duty inclusive of value for duty. If the goods are not imported as accompanied baggage and there are freight and/or insurance charges, these costs will also form part of the calculation for value for duty.

In addition to the payment of duty and VAT, an Import Entry Transaction Fee of FJ$7.15 (VAT inclusive) will apply. The fee is payable at the same time that duty and VAT is collected.

Payment of customs charges

Payments will only be accepted in Fiji currency.


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Revenue & Customs Service Complex,
Lot 1 Corner of Queen Elizabeth Drive
& Ratu Sukuna Road,
Phone: (+679) 3243000
Fax: (+679) 3315537