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Tax and Customs Incentives

Every year, the Fiji Revenue and Customs Service implement various tax incentives to encourage investment, trade and to strengthen our economy.

Details of the incentives can be accessed below:

2016 - 2017: Incentives 13th Oct 2016   2016: Incentive Brochure

2015: Incentive Brochure   2014: Incentive Brochure        

2013: Incentives Brochure   2012: Incentives Brochure

 

Tourist VAT Refund Scheme

 

1. What is Tourist VAT Refund Scheme (TVRS)?

The scheme allows tourists over the age of 13 departing Fiji to claim a refund of the Value Added Tax [VAT] component on goods purchased from certain retailers in Fiji. VAT is currently 9% of the value of the goods.

Claims can be made when departing Fiji at Nadi and Nausori[Suva] Airports as well as Cruise vessels departing from Suva, Lautoka (prior arrangements to be made) and Savusavu wharves.

 

2. If I am a Fiji resident or Fiji Citizen does the scheme apply to me?
No, the scheme only applies to residents of other countries and holders of non-Fiji passports.

 

3. I am currently working in Fiji and have a Visa for this am I eligible to use the scheme?

No, the scheme applies only to tourists.

 

4. I am currently a student in Fiji – here on a permit. Can I use the scheme?
Yes, with conditions. Any goods purchased must have been purchased within the last 4months of the expiry of the permit.

 

5. Do I have to spend a certain amount of money to be able to make a claim?
Yes – The minimum is FJ$500.00 cumulative spend at approved retailers.

 

6. Do I have to spend the $500.00 or more in one transaction?
No – The spend can be cumulative, as long as it is from approved retailers.

 

7. Can I make a claim for any purchase – such as my accommodation?
No – The scheme only applies to non-consumable goods purchased and does not include services or consumables such as accommodation, food, meals, car rentals etc.

 

8. Are all retailers in the scheme?

No – Only certain retailers are approved – Flip the page for licensed retailers list.

Approved retailers also will have signage advising that they are in the TVRS scheme.

 

9. How do I tell the retailers I want to make a claim?
You advise them when you are making the purchase and you must present your passport. They will complete the transaction, access the Customs computer system and will print a form for you [Form7].

Note: Please check this is accurate, including your name, passport number etc. as this will save time at the departure point.

 

10. If I buy wearable goods such as clothing or items of Jewelry, can I wear them in Fiji and still get the refund?
No – Items cannot be used prior to departure and should be in original purchase condition or packaging where possible.

 

11. How does Customs know the goods are departing Fiji?
If you are carrying large items which will be in your checked baggage you must see the Customs TVRS counter at Nadi and Nausori prior to checking in your luggage. They may want to see the items so please have them in an accessible location.

If you have small items in your carry-on luggage, then you will need to approach a Customs O cer or TVRS Counter after you have passed departures passport control. Please remember Aviation rules around carrying Liquids, Aerosols and Gels!!

If you are departing on a cruise vessel, please pro- duce your purchased items and VAT refund forms with your valid passport to the refunds o cer for veri cations and VAT refund process stationed as advised by the shipping agent.

The O cer will give you any further advice at this point.

Note: You will need to present your passport and the document [Form 7] you were given by the retailer[s] at this point.

 

12. How do I get the refund?

Once Customs have ensured all the conditions have been met as outlined above they will issue you with a payment voucher which you present to the WEST- PAC/BSP bank/counter at all locations and they will supply the actual refund.

 

13. What if I fail to get to the WESPTAC/BSP bank to claim my refund for some reason?
If you do not claim your refund, please keep all documentation relating to your goods and your ight and get in touch with Fiji Revenue and Customs Service at info@frcs.org.fj and we will explore available options.

 

14. Are there any other exceptions to goods allowed under the scheme?
Yes – other exceptions include:

  • Goods that have been partly consumed within Fiji

  • Business or commercial goods –including samples

  • Unaccompanied goods – i.e. exported as unaccompanied baggage or cargo, mail etc.

  • Liquor & cigarettes

  • Goods that are not presented for inspection as

 

15. What else do I need to know?

Anyone who receives goods from a tourist after the refund form has been submitted to the Customs O cerisliablefora nenotexceeding$5,000orto imprisonment for a term not exceeding 6 months.

Anyone who takes out any goods, from the Nadi International Airport Departure Check-in Counter or the Suva Wharf after the refund form has been submitted to the Customs O cer, is liable for a ne not exceeding $5,000 or to imprisonment for a term not exceeding 6 months.

The Commissioner may revoke a license if a registered retailer fails to comply with the requirements of the Scheme.

Full terms and conditions in the VAT Act Section 70b, Fourth Schedule and printed on the back of the white copy of the Form 7.

outlined above.

 

List of approved TVRS Licensed Retailers

No.

Name of Retailer

1.

Acme Garments – Nadi

2.

Anita Jewellers – Ba, Nadi, Suva, Lautoka

3.

Amarsee Bhagwanjee Ltd

4.

Bulow Investment Ltd – Westin, Warwick, Outrigger, So tel, Intercontinental Natadola, Naviti, Fijian Resort

5.

Bob Gokal & Sons – Port Denarau, Suva

6.

Bhavani Jewellers – Sigatoka

7.

Budget Pharmacy – Nadi

8.

Blue Lagoon Pearls of (Fiji) Ltd

9.

Cocoon Home – Westin, Sheraton & So tel

10.

Denarau Duty Free Shop

11.

Golden Dragon Ltd

12.

Gokul Jewellers

13.

Glamour Jewellers – Nadi, Lautoka

15.

Giaan Enterprises – Nadi Handicraft

16.

Hard Rock Cafe

17.

Harrisons Fiji

18.

Island Pharmacy Ltd – Nadi

19.

Intercontinental Fiji Golf Resort & Spa

20.

Jacks of Fiji – Port Denarau, Nadi, Warwick, Baravi, Sigatoka, Outrigger, Suva, Fijian Resort, Sheraton, Westin, So tel, Lautoka, Island Artifact Shop (Port Denarau), Diva Boutique, Ripcurl, Naviti Shop, Intercontinental, Savusavu, Tokatoka Resort, Marriott, Yanuyanu Store

21.

J. Manek Lal & Sons – Suva

22.

J Hunters Pearl Fiji Limited – Savusavu, Grand Paci c Hotel

23.

Jewels (Fiji) Limited – So tel, Port Denarau, MHCC Suva, Nadi

No.

Name of Retailer

25.

Kaysons Limited

24.

Krishna Jewellers Ltd

27.

Morris Hedstrom (MH) – Savusavu, MH Homemaker Sigatoka, MH Hypermarket, MH Homemaker Nadi, MH Namaka, MHCC + Hobbies

28.

Mulji Dayal Ltd

29.

Maqa I Viti Handicraft

30.

Mirror Jewellers

26

Lords Jewellers Ltd – Suva

31.

Memsaab – Suva

32.

Prouds – Suva Central, Downtown Nadi, Hilton, Lautoka, Sheraton, Westin, Sigatoka, MHCC, Fijian Resort, Outrigger, Warwick, Nausori, Intercontinental, Damodar City, Marriott

33.

Payal Jewellers – Tavua

34.

Pure Fiji – So tel

35.

Pala Jewellery Ltd

36.

Paradise Technologies

37.

Pehnawa – Midcity Suva

38.

Raniga Jewellers

39.

Rupam Jewellers

40.

Snagindas Ltd – Port Denarau, Nadi, Suva

41.

Sonaisali Island Resort

42.

Shreeji Jewellers Limited

43.

Tappoo Limited – Fijian Resort, Sheraton, Suva, Nadi, Sigatoka, Outrigger, So tel, Westin, Lautoka, Fiji Market, Marriott

44.

Up-front Investments (1998) Ltd

45.

Vomo Fiji Ltd T/A Lomo Island Resort

46.

Yees Cold Storage Seafood Ltd

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