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Customs Charges & Duties

Posted By frca On October 22, 2012 @ 11:01 pm In | No Comments

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.

[1]

  • 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 [2] 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)

$1601.91

Notes

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 [3].)

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 РTotal Duty Payable to FRCS

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 [2] 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

$9792.44

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 [4])

How to make payments

Payments are done directly to the cashiers to FRCS 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 [5].

Client Codes

Fiji importers and exporters require their own unique identification numbers for shipments. For more information, Contact Us [3] or email: info@frcs.org.fj.


Article printed from Fiji Revenue & Customs Service: http://www.frcs.org.fj

URL to article: http://www.frcs.org.fj/customs-charges-and-duties/

URLs in this post:

[1] Image: http://www.frcs.org.fj/wp-content/uploads/2012/10/Invoice.pdf

[2] 2012 Fiji Harmonised Customs Tariff Schedule: http://www.frcs.org.fj/wp-content/uploads/2012/10/HS-2012-Tariff.pdf

[3] our customs offices: http://www.frcs.org.fj/contact-custom/

[4] Fiji Harmonized Customs Tariff Schedule: http://www.frcs.org.fj/wp-content/uploads/2012/11/HS-2012-Tariff.pdf

[5] 2012 Fiji Harmonized Customs Schedule: http://www.frcs.org.fj/wp-content/uploads/2012/10/HS-2012-Tariff1.pdf

Copyright © 2012 Fiji Revenue & Customs Authority. All rights reserved.