Motor Vehicle Landing Cost
In accordance with Section 52A of the FRCS Act and in line with the 2016/2017 National Budget Announcement by the Honorable Minister of Economy for Publication of Information in the public interest, a list of landed motor vehicles imported in the Country is listed below:
Download the Listings
- January to March 2019 Landing Cost List
- October to December 2018 Landing Cost List
- July to September 2018 Landing Cost List
- April to June 2018 Landing Cost List
- January to March 2018 Landing Cost List
- October to December 2017 Landing Cost List
- July to September 2017 Landing Cost List
- April to June 2017 Landing Cost List
- January to March 2017 Landing Cost List
- April – June 2017 Landing Cost List
- January – March 2017 Landing Cost List
- July-September 2016 Landing Cost List
- Final Oct Nov Publish 21 02 17
The Fiji Revenue and Customs Service wishes to remind all car dealers to effectively pass on duty concessions to ordinary Fijians. Please be advised that hereafter the next list of motor vehicle landed costs will be published on the FRCS website (www.frcs.org.fj) on a quarterly basis.
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 Service.
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 FRCS 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.