×

Customs FAQs

Brand New Motor Vehicles must be Euro 4 compliant.

Used Second Hand Vehicles or reconditioned vehicles will require import licence before importation into Fiji. The licence will only be issued if all of the conditions below have been met:

  • 5 Years from The Year of Manufacture and Euro 4 Compliant – Diesel, Petrol, Hybrid Passenger and Dual Purpose Vehicles.
  • Euro 4 Compliant Only – CNG, LPG and Electric Vehicles, Goods Trucks, Buses (excluding minivans) and Specialized Trucks.

Prohibited Vehicles:

  • Left Hand Driven Vehicles are prohibited from importation into the country unless prior approval is sought from the Land Transport Authority.

  • High Bin Dumper Truck – High Bin Dumper Trucks with gross vehicle weight (Gvw) exceeding 20 tonnes are prohibited.

  • Statutory Written-Off Motor Vehicles – These are vehicles that have been declared as statutory written-off from the country of exportation.

 

Please seek clarifications on registration requirements from Land Transport Authority (LTA) before importing vehicles.

  • Application letter
  • Deregistration Documents/vehicle history report/ vehicle registration documents
  • Japanese Cancellation/Export Certificates (for Japanese imports)
  • ID (for personal importers)
  • Bill of Lading
  • Invoice

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. You can also email your application to tariff&trade@frcs.org.fj or lodge with your nearest FRCS office.

No, there is no free charged for processing import licence.
  • 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 9% is also charged on imported motor vehicles.
  • Environment and Climate Adaptation Levy (ECAL) - is a levy (10%) that is imposed by the government on all diesel, petrol and hybrid passenger vehicles.
  • Luxury Vehicle Levy (LVL) - is imposed on passenger vehicles with a cc rating more than 2.5cc. Luxury Levy is imposed on passenger vehicles falling within the range below:

Luxury Levy

Passenger Vehicles (Diesel and Petrol)

2500 cc – 3000cc

$7500 per unit

Exceeding 3000cc

$20 000 per unit

 

Passenger Vehicles (Hybrid)

2500 cc – 3000cc

$3500 per unit

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:

Brand New Passenger Motor Vehicles - Petrol

Description

Fiscal

Import Excise

VAT

Of a cylinder capacity not exceeding 1000cc

15%

5%

9%

Of a cylinder capacity exceeding 1000 cc but not exceeding 1500 cc

15%

5%

9%

Of a cylinder capacity exceeding 1500 cc but not exceeding 2500 cc

15%

5%

9%

Of a cylinder capacity exceeding 2500 cc but not exceeding 3000 cc

32%

5%

9%

Of a cylinder capacity exceeding 3000 cc

32%

15%

9%

 

  • Brand New Passenger Motor Vehicles – Diesel

    Description

    Fiscal

    Import Excise

    VAT

    Of a cylinder capacity not exceeding 1500cc

    15%

    5%

    9%

    Of a cylinder capacity exceeding 1500 cc but not exceeding 2500 cc

    15%

    5%

    9%

    Of a cylinder capacity exceeding 2500 cc but not exceeding 3000 cc

    32%

    5%

    9%

    Of a cylinder capacity exceeding 3000 cc

    32%

    15%

    9%

  • Brand new hybrid passenger motor vehicles attract a duty rate of Free Fiscal, Free Import Excise and 9% VAT.
  • Used Passenger Motor Vehicles - Petrol

    Description

    Fiscal

    Import Excise

    VAT

    Of a cylinder capacity not exceeding 1000cc

    32% or $7,000 per unit whichever is the greater

    5%

    9%

    Of a cylinder capacity exceeding 1000 cc but not exceeding 1500 cc

    32% or $11,500 per unit whichever is the greater

    5%

    9%

    Of a cylinder capacity exceeding1500 cc but not exceeding 2500 cc

    32% or $16,000 per unit whichever is the greater

    5%

    9%

    Of a cylinder capacity exceeding 2500 cc but not exceeding 3000 cc

    32% or $23,000 per unit whichever is the greater

    5%

    9%

    Of a cylinder capacity exceeding 3000 cc

    32% or $28,500 per unit whichever is the greater

    15%

    9%

  • Used Passenger Motor Vehicles - Diesel

    Description

    Fiscal

    Import Excise

    VAT

    Of a cylinder capacity  not exceeding 1000cc but not exceeding 1500 cc

    32% or $11,500 per unit whichever is the greater

    5%

    9%

    Of a cylinder capacity exceeding1500 cc but not exceeding 2500 cc

    32% or $16,000 per unit whichever is the greater

    5%

    9%

    Of a cylinder capacity exceeding 2500 cc but not exceeding 3000 cc

    32% or $23,000 per unit whichever is the greater

    5%

    9%

    Of a cylinder capacity exceeding 3000 cc

    32% or $28,500 per unit whichever is the greater

    15%

    9%

 

  • Used Passenger - Hybrid Vehicles

    Description

    Fiscal

    Import Excise

    VAT

    Of a cylinder capacity not exceeding 1000cc

    $4,000 per unit

    Free

    9%

    Of a cylinder capacity exceeding 1000cc but not exceeding 1500cc

    $4,000 per unit

    Free

    9%

    Of a cylinder capacity exceeding1500cc but not exceeding 2500cc

    $5,000 per unit

    Free

    9%

    Of a cylinder capacity exceeding 2500cc but not exceeding 3000cc

    $6,000 per unit

    Free

    9%

    Of a cylinder capacity exceeding 3000cc

    $13, 000 per unit

    Free

    9%


    LPG Vehicles and electric vehicles (new and used or reconditioned) attract the rates of Free Fiscal, Free Import Excise and 9% 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.

The link is:https://www.frcs.org.fj/wp-content/uploads/2018/09/tariff-classification.pdf

Yes, however the importation of liquor is subject to the payment of duty even if it is meant for personal consumption.
The Government has accorded certain concessions for Fiji residents who have been residing abroad and wish to permanently return to Fiji.  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.  https://www.frcs.org.fj/wp-content/uploads/2018/08/27-SIG-Code-219-Code-220.pdf

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;

https://www.frcs.org.fj/wp-content/uploads/2018/09/tariff-classification.pdf

https://www.frcs.org.fj/wp-content/uploads/2018/11/5.Agriculture-incentive.pdf

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 from the following link: Tariff Classification
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.

 

Get Our Latest News & Events right to your inbox