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, 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.
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.
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