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.
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