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.

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