Customs FAQs
Brand New Motor Vehicles - it must be Euro 4 compliant.
Used and secondhand vehicles or reconditioned vehicles - It is mandatory for importers to obtain import licence prior to importation or shipment. It also applies to individuals who wants to import for personal use. The import licence will be issued based on the applicant meeting the following conditions:
- Hybrid passenger vehicles, mini vans (10 or more passengers not exceeding 15 persons) and dual purpose vehicles (twin cabs) - 5 years from the year of manufacture and Euro 4 compliant.
- Diesel and petrol passenger vehicles, mini vans (10 or more passengers not exceeding 15 persons) and dual purpose vehicles (twin cabs) - 8 years from the year of manufacture and Euro 4 compliant.
- Used goods trucks, buses (16 persons or more including the driver), road tractors, LPG, CNG and solar passenger vehicles – Euro 4 compliant.
Prohibited Vehicles:
- Left Hand Driven Vehicles - are prohibited from importation into the country unless prior approval is sought from the Land Transport Authority.
- Written-Off Motor Vehicles – all written–off Motor Vehicles are now prohibited.
Please seek clarifications on registration requirements from the Land Transport Authority (LTA) before importing vehicles
- Application letter
- Authorisation letter (if acting on behalf of importer)
- Applicants ID
- Deregistration documents or Export Certificates of the motor vehicle
- JEVIC report (for Japan, Australia and New Zealand imports)
- Technical Letter (for Singapore imports)
- Certificate of Compliance to Euro 4 standards if JEVIC or technical letter is not available in the country of importation
Note: It is mandatory for importers to obtain import licence prior to importation or shipment.
Once you have gathered the documents you will need to lodge your application with the Tariff and Trade Section, Suva, or submit at the nearest FRCS office. You can also email your application tariff&trade@frcs.org.fj
No, there is no free charge for processing import licences.
- Import Duty - This consists of Fiscal Duty and Import Excise. Duty rates of motor vehicles depend on the vehicle type (passenger, goods truck, works, buses, minivan), fuel type and cc rating and gross vehicle weight.
- Value Added Tax (VAT) - Import VAT of 15% is also charged on imported motor vehicles.
- Luxury Vehicle Levy (LVL) - A $10,000 luxury vehicle levy will be applied on passenger vehicles with engine capacity greater than 3000cc.
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Luxury Levy |
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Passenger Vehicles (Diesel and Petrol) |
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2500 cc – 3000cc |
$7500 per unit |
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Exceeding 3000cc |
$20 000 per unit |
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Passenger Vehicles (Hybrid) |
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2500 cc – 3000cc |
$3500 per unit |
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Exceeding 3000cc |
$10 000 per unit |
Passenger vehicles are vehicles that are principally designed for the transport of passengers on highways. These include saloon cars, sports cars, racing cars and similar automobiles.
Below are the duty rates of passenger vehicles:
Motor Vehicle Duty Rate
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Hybrid |
Old Rates |
New Rates |
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Cylinder Capacity |
Category |
Fiscal Duty |
Import Excise |
Fiscal Duty |
Import Excise |
|
Less than 1,500cc |
New |
5% |
Free |
5% |
5% |
|
Used |
$2,000 |
Free |
$2,000 |
5% |
|
|
1,500cc to 2,500cc |
New |
5% |
Free |
5% |
5% |
|
Used |
$2,250 |
Free |
$2,250 |
5% |
|
|
2,500cc to 3,000cc |
New |
5% |
Free |
5% |
5% |
|
Used |
$2,500 |
Free |
$2,500 |
5% |
|
|
Exceeding 3,000cc |
New |
5% |
Free |
5% |
5% |
|
Used |
$4,250 |
Free |
$4,250 |
5% |
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|
|
|
|
|
|
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Non- Hybrid |
Old Rates |
New Rates |
||
|
Cylinder Capacity |
Category |
Fiscal Duty |
Import Excise |
Fiscal Duty |
Import Excise |
|
Less than 1,000cc |
New |
5% |
5% |
5% |
10% |
|
Used |
15% or $2,750/unit |
Free |
15% or $2,750/unit |
5% |
|
|
1,000 to 1,500cc |
New |
5% |
5% |
5% |
10% |
|
Used |
15% or $3,875unit |
Free |
15% or $3,875unit |
5% |
|
|
1,500cc to 2,500cc |
New |
5% |
5% |
5% |
10% |
|
Used |
5% or $5,000/unit |
Free |
5% or $5,000/unit |
5% |
|
|
2,500cc to 3,000cc |
New |
5% |
5% |
5% |
10% |
|
Used |
5% or $6,750/unit |
Free |
5% or $6,750/unit |
5% |
|
|
Exceeding 3,000cc |
New |
5% |
5% |
5% |
10% |
|
Used |
5% or $8,125/unit |
Free |
5% or $8,125/unit |
5% |
|
Electric vehicles (new and used or reconditioned) attract the rates of Free Fiscal, Free Import Excise and 0% VAT.
A travelling passenger is eligible for a duty free allowance on alcoholic beverages of the following quantity:
- Spirits not exceeding 2.25l or
- Beer not exceeding 4.5l or
- Wine not exceeding 4.5l
The additional quantity will be subject to duty at normal tariff rates. The detailed duty rates on alcohol is covered under Customs Tariff - Chapter 22.
Click on this Link:
The Government has accorded certain concessions for Fiji residents who have been residing abroad and wish to return to Fiji permanently. Goods covered under this concession include Used Household Effects and 1 Used Motor Vehicle.
Concession approval will be subject to applicants meeting the required conditions and criteria. Please refer to the Link for more information on the conditions and how to apply for the concession.
There are various types of duty concession currently available for the agricultural sector. Concessions available cover a wide range of sectors such as beekeeping, hydroponic or green house farming, floriculture, pearl farming and prawn farming.
Agricultural equipment such agricultural tractor, tractor implements, ploughs and manure spreaders are already concessionary at the rates of Free Fiscal, Free Import Excise and 9% VAT.
Please refer to the link for duty rate;
The importation of food products is regulated by the Biosecurity Authority of Fiji (BAF). You may refer to BAF’s website; www.baf.com.fj or submit an enquiry to info@baf.com.fj so that they can further advise you on the rules and regulations. For the duty rates on the food item, you may obtain them from the following Link.
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. You are also required to check with Fiji Pharmaceutical & Biomedical Services prior to importation of any medicine or medicinal products since they are the regulators of medicines in Fiji.