122) Hotel Incentives
121) VAT on invoices
120) Illicit Imports
118) Trade Facilitation
117) Fringe Benefit Tax
116) Tax Recovery
115) Company Advance Tax
114) Border Protection
112) VAT Refund
106) Partnership Business
104) Festive Imports
101) Going Concern
100) Returning Residents
99) Sole Trader
98) Provisional Tax
96) Online Business
94) Debt Forgiven
93) Stamp Duty
85) Deemed Dividend
84) Credit Card Levy
75) Real Estate
73) Dividends 2
65) Tax Invoice
63) Tax Free Region
56) Credit Card Levy
49) Provisional Tax
44) Gold card
39) Prohibited Goods
35) Credit Card Levy
33) Women in SME’s
31) Customs Vehicles
29) 2015 Tax Amnesty
28) Provisional Tax
25) Credit Card Levy
22) Residency Test
13) Tax Agents
Before you arrive in Fiji, you will receive a Fiji passenger arrival card from your Immigration Administration or your Airline/Shipping Agent or from flight attendants of aircraft or ship officials. You must tick ‘yes’ in the Customs Section of your arrival card if you are bringing any of the following into Fiji:
Goods which may be prohibited or restricted. Please refer to (Prohibited Imports and Exports) Regulations 1986.
Normal Passenger Allowance
Click to access normal passenger allowance under Concession Code 218 of pages 794 to 795 of the 2012 HS Tariff Classification
In-excess of Normal Passenger Allowance
Note: Please bring with you receipts for any purchase of commercial goods you made overseas or receipts for shopping in the Duty Free Shops within the baggage hall, to ascertain the correct value of the goods.
All travellers into Fiji are required to declare on arrival if they are carrying FJ$10,000 or more in Fijian or Foreign currency equivalent (includes negotiable bearer instruments) in their possession or luggage. If yes, you are required to complete the Border Currency Reporting form (to be given by the officer and provide template. (the officer to assist the passenger in filling and fully complete the form)
You are required to present your arrival card and passport to Primary Line officer for immigration checks (Fiji Immigration website)
After you have been cleared by Primary Line officers you are required to proceed to the baggage collection area to collect your baggage.
Whilst waiting for your baggage or after collecting your baggage you may purchase duty free items. The total quantity of duty free items in your possession before proceeding to Customs for Customs checks should be within normal passenger allowance.
Where a notice headed “HOW TO GO THROUGH CUSTOMS” is displayed a person entering Fiji shall proceed through the appropriate channel according to the notice and shall make orally to the proper officer the declaration required under section 116 of the Act.(insert link)
After reading through the notice HOW TO GO THROUGH CUSTOMS displayed within the baggage area you may proceed to
If you have nothing to declare to Customs or Bio-Security on your arrival card.
Please note that Customs still have legal rights to check your baggage or other commodities although you may have selected “nothing to declare “..
if you have anything to declare to Customs or Bio-Security or you are unsure which channel to proceed to.
The baggage of any traveller may be searched by a Customs Officer as stated in Section 10, Subsection 2 of Customs Act 1986.
The baggage of any traveler may be searched by a Biosecurity Officer as stated in the Biosecurity Promulgation 2008.
The baggage of any traveler may be searched by any border agency if there is reasonable ground to believe that there are commodities of their interest in any passenger’s possession.
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.
Biosecurity laws of Fiji states everyone arriving into Fiji from overseas to declare all risk goods including plants, plant products, animals, animal products, any food, wooden articles, soil and used materials (clothing, shoes etc) to the Biosecurity Officers at the Borders. These goods could harbor exotic weeds, pests and diseases that could adversely affect and harm Fiji’s unique flora and fauna, environment, devastate the agricultural, livestock industry and the tourism and health of our communities.
The following biosecurity risk goods must be declared:
Travellers can voluntarily dispose of any biosecurity risk goods in their possession that they have not declared on their Arrival/Declaration Card into the Biosecurity Amnesty Bins provided at the Border, before BAF inspections.
Travellers found in breach of the above Biosecurity laws can be spot fined $FJD400 or be liable for prosecution with a minimum fine of up to $FJD20, 000 or face a maximum of six months imprisonment or both.
Firearms and Weapons
The importation of firearms is strictly controlled and a police permit to import is required. Please declare to Customs Officer on arrival of any firearms and weapons for safe-keeping whether or not with a valid license.
It is prohibited to import certain types of weapons such as flick knives, swordsticks, knuckle-dusters, and any weapon designed to give the appearance of another article.
Screening items harmful to Fiji’s interests is an important border function. Importation of certain goods are prohibited. Others may be admitted only after they have been subjected to treatment or if they are accompanied by the approved documentations.(e.g license to import).
Your clothing, toilet articles, personal jewelry (including watches), cameras, laptops that accompany you, are free of duty provided:
Commercial quantities of individual items of apparel (including footwear) are not covered by this allowance.
Alcohol and Tobacco
A traveler may import tobacco products and alcoholic beverages free of Customs duty provided that:
Cigarettes, Cigars, Tobacco Allowances (Normal Passenger Allowance)
Other Accompanied Goods
Travelers may import other dutiable goods provided:
Unaccompanied goods or baggage will not be allowed as landing normal passenger allowances.
There are restrictions on currency being brought into Fiji by passengers. However, if a passenger is in possession of FJ$10,000 or more in Fijian or foreign currency equivalent (includes negotiable bearer instruments), this should be declared to the Customs Officer on his/her arrival and will be required to fill in the Border Currency Reporting form.
Goods that do not qualify for allowances would be subject to Customs duty. The Customs duty rates are prescribed under the Customs Tariff Act. Normally, duty is charged through ad valorem and specific rates.
All goods subject to Customs duty are also subject to payment of Value Added Tax (VAT) and certain goods are also applicable with Import Excise Duty.
Where passengers are either unable or unwilling to pay duty, the goods would be detained pending formal clearance and goods not claimed within the specified time frame will be disposed off by the Chief Executive Officer as prescribed under Sections 29 and 63 of the Customs Act.
All Customs payments must be made in Fijian currency and all value for duty is calculated in Fijian dollars inclusive of insurance and freight (CIF value).
It is prohibited to import dangerous drugs to Fiji. Dangerous drugs include:
It is also prohibited to import utensils for preparation of drugs. Utensils include:
It is a serious offence to smuggle drugs into Fiji. Heavy or severe penalties including fines and imprisonment will be imposed on offenders.
If you have any information concerning the importation of drugs or suspect that drugs are being imported or smuggled into Fiji, please advise the authorities at: CustomsEvasion@frca.org.fj
Any person carrying substantial amount of money must accompany a letter from the Governor of the Reserve Bank of the last port of the monetary transaction.
Not all radio services have common frequency allocations throughout the world. Radio transmitters and telecommunications equipment that operate satisfactorily in one country may cause interference to other radio or television broadcast reception in Fiji.
Before considering the purchase and importation of radio transmitters, cordless and cellular phones, and similar equipment, check with the Telecommunications Authority of Fiji that the devices meet Fiji technical standards.
Laws governing the prohibitions and restrictions of entry of domestic pets (such as cats, dogs, etc ) into Fiji are strictly enforced by Biosecurity Authority of Fiji.
Contact the Biosecurity Authority of Fiji for more information.
Fiji has legislation which implements the convention (CITES). The Endangered & Protected Species (EPS) Act (2002) establishes the Fiji CITES Management Authority which coordinates the national implementation of CITES with relevant agencies and other stakeholders.
The following plants and species may be subject to the provisions EPS Act (2002) , as well as any products manufactured from them, for example, jewelry, ornaments, carvings, feathers and so on.
However, whales teeth (tabua) unless license obtained from the iTaukei Affairs Board and the Department of Environment. Contact the iTaukei Affairs Board at www.itaukeiaffairs.gov.fj and the Department of Environment at www.environment.gov.fj.
All commercial goods, goods for resale, or goods for use in your business, will be subject to duty (where applicable) and Value Added Tax (VAT). You should declare these goods on your arrival card and proceed to the Red Channel.
If the value of the goods is less than FJ$100 or if it is a perishable item, or medicine urgently needed, the goods can be cleared after payment of duty (if applicable) at the airport.
If the value of the goods is more than FJ$100 and you have not arranged pre-clearance, the goods will be held under Customs control until an Import Entry has been processed and cleared. You will not be able to take the goods with you from the airport. The goods have to be detained and detention notice to be issued to the owner or agents.
To determine the value of the goods you are bringing in to the country and the related duty payable to FRCA liaise with firstname.lastname@example.org
Commercial importers are importers who run businesses in Fiji or abroad. Goods imported by commercial importers are for sale in the local market or for commercial purposes.
All commercial importers are to comply with the following requirements to allow for the release of good from Customs control:
Assistance with the preparation of the Customs entry is available for first-time commercial importers. For subsequent shipments, importers are expected to complete the Customs documentation or utilize the services of a Customs Broker or Agent, or freight forwarder.
Where an importer uses the services of a Customs Broker or Agent in the clearance of imported goods through Customs, any declarations or actions undertaken by the Broker or Agent in this process are deemed also to have been made by the importer. The importer/agent may also be liable for any or all penalties or additional duties that are incurred by the Broker or Agent in this clearance process.
Customs Brokers and Freight forwarders are listed in Fiji business directories under those headings. A list of those affiliated to the Customs Agents and Freight Forwarders.
Import entries (SAD) and other clearances are a legal declaration to Customs under the Customs Act, providing details of imported shipments. Among other offences under the Act, it is an offence to make an erroneous entry or declaration. Administrative Penalties may be applied, or prosecution action taken. For Administrative Penalties see Sections 137, 139, 140, 141, 142, 143 of Customs Act.
If you are unfamiliar with how to determine the tariff classification, Customs valuation or permit requirements for the goods you import, Customs suggests you engage your freight forwarder or a Customs broker to lodge import documents on your behalf. Alternatively, you may contact the Customs Service of your port of entry.
All entries (SAD) are processed through the ASYCUDA system. You may be required to seek the assistance of your agent or Customs to for more information on preparation of your customs clearance document.
Errors or omissions on import entries can cause incorrect duty payments and incorrect import data. Customs can impose a monetary penalty on the maker (agent/importer) of a Customs entry, which contains errors or omissions. See Sections 137, 139, 140, 141, 142, 143 of Customs Act.
The Customs controlled licensed areas for the temporary holding of imported goods, for the purposes of storage and examination of those goods are:
Customs Controlled Areas are also approved under Section 10 of the Customs Act for transshipment.
The entry of all imported goods is required to be classified for Customs purposes. There are several import entry types:
Imported goods classified as temporary imports or privilege goods means:
Refer to Regulation 97(1) and (2) of the Customs Regulations 1986.
Any person deciding to import privilege goods shall, if required by the Proper Officer (Customs Officer), make application in writing to the Proper Officer (Customs Officer) at the port of importation giving such information as the Proper Officer (Customs Officer) may require. Refer to Regulation 98 (1), (2) and (3) of the Customs Regulation.
Customs uses the WTO or GATT Valuation Agreement which means that the Customs value of the imported goods shall be the transaction value, i.e. the price actually paid or payable for the goods when sold for export to Fiji adjusted in accordance with Clause 3 of the schedule to the Customs Tariff Act. Click here to access the Valuation Document.
Fiji Islands Revenue and Customs Authority (FIRCA) clarifies that there is no threat to revenue collected by the Fiji Ports Corporation as a result of the export duty levied on bottled water. All exports through sea ports are subject to sea port charges, according to the tariff that Fiji Ports has in place. This tariff is set for different specifications of goods and all exporters are required to pay port charges applicable to them.
We collect Customs charges on goods coming into and going out of Fiji.
When you bring goods into Fiji you may need to pay Customs duty and other charges on your arrival. What you pay will depend on a number of factors such as; whether the goods are for your own personal use; whether they are covered by a concession or duty-free allowance; whether they are for commercial use.
When taking goods out of Fiji, your goods may incur a fee if they require Customs inspection.
Find out more about what you may need to pay, the concessions that might apply, how to work out the charges, our methods of payment, and the exchange rates Customs uses.
Detailed information on duty rates and other applicable fees that make up your Custom charges.
|Description of Goods||2012 Fiji Harmonised Customs Tariff Schedule||Value for Duty (VFD) derived from (a)||Fiscal Duty||Import Excise||VAT|
|LCD Screen||8528.72.00 (b)||$4419||15% ©||10% (d)||9% (e)|
|Calculation of Customs Duties||15% *4419=||10%*4419=||9%*5524 (f)=|
|Amounts to be paid||662.85 (g)||441.90 (h)||497.16|
|TOTAL Duty Payable (g+h+i)||
This amount are known as:
a – Value for Duty (VFD) which is used as the base for calculation of Fiscal, Import Excise and VAT payable. It is inclusive of Cost, Insurance & Freight (CIF) charges.
(If the invoice term is not in CIF, please contact your shipping agent for the freight charges and confirm the insurance charges from any of our customs offices.)
b – Tariff Classification of LCD Screen and this determines the rates of duty applicable
c – Fiscal Duty rate
d – Import Excise Duty rate
e – VAT rate
f – In order to calculate VAT payable; you must first find the Value for VAT (VFV). VFV is inclusive of VFD + Fiscal duty payable + Import Excise payable
g – Fiscal duty payable
h – Import Excise Duty payable
i – VAT payable
j – Total Duty Payable to FRCA
Calculation of Duty Payable on motor Vehicle
|Refer to your invoice||Amount||Foreign Currency||Exchange rate (ASYCUDA rates)||Fiji Dollar|
|Total Cost (CIF)||15625.20|
|Description of Goods||2012 Fiji Harmonised Customs Tariff Schedule||Value for Duty (VFD)||Fiscal Duty||Import Excise||VAT|
|2nd Hand Toyota Vios||8703.22.50||15625||$5350 or 32% whichever is greater||15%||9%|
|Calculation of Customs Duties||5350||15%*15625||9%*23319|
|Amounts to be paid||5350||2343.75||2098.70|
|TOTAL Duty Payable||
Payments are done directly to the cashiers to FRCA office.
Tariff Classification & Rates
For all importers, here are the tariff classifications, duty rates and allowable concessions from the 2012 Fiji Harmonized Customs Schedule.
Fiji importers and exporters require their own unique identification numbers for shipments. For more information, Contact Us or email: email@example.com.
Certain goods are subject to prohibitions or restrictions under Schedules 6-9 of the Customs (Prohibited Imports and Exports) Regulation 1986
Excise duty is not payable on excisable goods which are exported as;
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.
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:
The following articles are not allowed under drawback:
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.
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.
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.
All yachts and small crafts arriving into Fiji from overseas must first report to a Customs Port of Entry.
Upon reaching pilot station, you will need to contact Port Control and request for entry into port. In the meantime, you must hoist and fly the “Q” flag on the mast until cleared by Health or unless you have received a radio pratique from Health. Also, you can request assistance from Port Control to contact Port Health, Customs and, Agriculture Quarantine for Clearance upon arrival.
You will be met with officials from Port Health, Customs, and Agricultural Quarantine Division on arrival and must remain on board until the yacht has been entered.
The following documents must be presented on arrival:
All yachts and crafts entering Fiji are subject to import clearance requirements and the payment of customs duty on arrival. You must note that all immigration clearance will also be done by Customs.
Note* All fields on all Customs forms/documents are “MANDATORY”. Non – compliance in completion of forms/documents will result in unnecessary delays in clearance and/or penalty.
There are Customs Charges and Duties that are payable depending on the nature of the goods and time of clearance. Below are some charges and duty that could be levied upon arrival:
Customs normal working hours are from 0800 – 1300 and 1400 – 1630 hrs and any clearance done outside these working hours, are subject to the following:
All crew and passengers above the age of 17years will be allowed normal passenger landing duty free allowance of the following:
(Any combination of the above provided that it does not exceed the equivalent quantity under liquor, wine and beer, cigarette, cigar and tobacco).
Any excess to the above allowance will be subject to levy of import duty and VAT or goods being detained by Customs.
The importation of firearms is strictly controlled in Fiji. All firearms must be declared to the Customs Officer on arrival of the vessel from overseas.
Firearms onboard will be detained and placed for safekeeping by the Fiji Police who will hold them until the vessel’s departure. Collection times for arms should be arranged with Police at least 48 hours before departure time.
The importation of weapons such as flick knives, swordsticks, knuckle-dusters and any weapon designed to give the appearance of another article is prohibited.
Information for travellers about importing boats and aircraft:
Boats and aircraft, which do not qualify for concessionary entry, are subject to duty (where applicable) and VAT.
If applicable, the duty rate is calculated on the transaction value of the vessel (the price actually paid for it):
Boats and aircraft are subject to Value Added Tax (VAT), which is currently 15%. VAT is calculated on the duty payable inclusive of value for duty (VFD).
In addition to the payment of duty and VAT, an import entry (SAD) transaction fee of FJ$7.15 (VAT inclusive) may apply. The fee is payable at the same time that duty and VAT is collected by Customs.
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:
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
Other Countries (Australia, New Zealand, USA, Singapore etc)
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:
To obtain delivery, Customs requires:
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:
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.
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 Authority.
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.
Vehicles which do not qualify for concessionary entry are subject to duty (where applicable) and VAT.
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 FRCA 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:
To determine an alternative valuation:
Information for travelers about importing their household effects:
Customs Agents, airlines and shipping companies will usually provide arrival papers around the time your household effects are imported. Some freight forwarders/Customs brokers or removal companies will assist you with Customs formalities. To obtain clearance of the shipment you need to:
At the time your goods arrive, you will need to arrange one customs agent if you are required to use customs entry to clear your goods after paying the duty and Value Added Tax (VAT) to Fiji Revenue & Customs Authority, where applicable.
Personal effects may also be stored in the Customs Warehouse. Please Contact Us for more information.
Where the criteria for duty free entry of household effects are not met, Customs charges may be payable. Where applicable customs duty is levied on the transaction value of the goods (the price actually paid for them) a depreciation allowance for length of personal ownership and use may also be given when the goods are valued at the port of entry in terms of GATT valuation.
Value Added Tax (VAT) of 15 percent is then calculated on the duty inclusive value for duty. It is recommended that you retain your purchase documentation.
If you require further duty rate information, please Contact Us or any Customs office at the following ports: Suva, Lautoka, Nadi, Nausori, Levuka, Oinafa and Savusavu or email firstname.lastname@example.org or email@example.com.
Your household (refer to Baggage Declaration Form for definition) or other related effects (excluding motor vehicles, boats, aircraft, alcoholic beverages, tobacco goods, firearms, motor cycles and scooters) will be admitted free of duty and exempt VAT for a reasonable time after you arrive, provided you satisfy all of the following requirements:
The following goods will not qualify for free entry unless you can establish that the items have been used prior to their arrival in Fiji:
Goods of a commercial nature (such as factory plant and office equipment) do not qualify as household effects. You can also refer to Baggage Declaration Form
Where applicable, Customs duty is levied on the transaction value of the goods (the price actually paid for them). Value Added Tax (VAT) of 15 per cent is then calculated on the duty inclusive of value for duty. If the goods are not imported as accompanied baggage and there are freight and/or insurance charges, these costs will also form part of the calculation for value for duty.
In addition to the payment of duty and VAT, an Import Entry Transaction Fee of FJ$7.15 (VAT inclusive) will apply. The fee is payable at the same time that duty and VAT is collected.
Payments will only be accepted in Fiji currency.