Commercial Importers

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.

Customs Requirements for Clearance of Imported Goods

All commercial importers are to comply with the following requirements to allow for the release of good from Customs control:

• a Customs entry (SAD) is required if the value for duty of goods is more the FJ$100.
• making an accurate and correct Customs entry. Monetary penalties may be imposed for entries containing errors or omissions (see below).
• payment of all Customs charges
• keeping of all commercial documents for five years and producing the same to Customs as and when required.
• compliance with all FRCA legislative requirements.

Making a Customs Entry

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.

Using a Customs Broker or Agent

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.

Lodging a Customs Clearance

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.

Lodgement

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.

Administrative Penalties

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.

Customs Controlled Areas

The Customs controlled licensed areas for the temporary holding of imported goods, for the purposes of storage and examination of those goods are:

• container freight stations (CFS)
• air freight stations (AFS)
• inland freight stations (IFS)
• sea ports ( Suva ,Lautoka, Savusavu, Oinafa and Levuka)
• airports (Nadi and Nausori)
• bonded warehouse (private and general)
• or any other place approved by the Comptroller.

Customs Controlled Areas are also approved under Section 10 of the Customs Act for transshipment.

Types of Import Entries

The entry of all imported goods is required to be classified for Customs purposes. There are several import entry types:

• IM4 – entry for Home Consumption
• IM6 – goods Re-imported
• IM7 – entry for Warehousing
• IT9 – import Transshipment
• SC4 – clearance of consignment with value equal to or below FJ$500.
• BA4 – BOL/AWB/ Baggage Assessment

Temporary Imports

Imported goods classified as temporary imports or privilege goods means:

• goods for display or use at exhibitions etc,
• alteration or repair
• imported by bona fide tourist for their own use while in Fiji
• which are imported solely for use in connection with some particular project or occasion
• of a specialized nature or which are of a kind covered by approved international convention concerning temporary importation; and
• traveler samples

Refer to Regulation 97(1) and (2) of the Customs Regulations 1986.

Application to Import Privilege Goods

Any person deciding to import privilege goods shall, if required by the proper Officer, make application in writing to the proper Officer at the port of importation giving such information as the proper Officer may require. Refer to Regulation 98 (1), (2) and (3) of the Customs Regulation.

Valuation of Goods

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.

Forms

• CO4 – SAD-Change of Ownership
• IM4 – SAD-Entry for Home Consumption
• IM6 – SAD-Reimportation
• IM7 – SAD-Entry for Warehousing
• IT9 – SAD-Import Transhipment
• SC4 – SAD-Clearance of Consignment with Value equal to or below FJ$500 Application for Concession Advice

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