Excisable Manufacturers
This section of our website is to:
- Help you with Customs requirements if you are manufacturing excisable products (such as alcohol, or tobacco and wine)
- Detail the requirements for duty free purchases of alcohol (such as ethyl alcohol and alcohol used in manufacture)
Excise Duty
For information about claiming drawback of duty on goods exported see drawbacks.
The following products attract excise duty:
- Alcohol and alcoholic beverages (such as wine, spirits and beer)
- Tobacco, tobacco products and tobacco substitutes
The rates of excise duty on the excisable goods can be found in the excise duties tariff schedule and part one of Schedule 2 of the Excise Act 1986.
Item |
Excisable Goods |
Rate of Excise Duty
|
1.0 |
Cigarettes |
|
1.01 |
containing tobacco grown outside Fiji but not containing tobacco grown |
140.81cents on every |
1.02 |
containing tobacco grown in Fiji but not containing tobacco grown outside Fiji |
93.86cents on every 10 cigarettes |
1.03 |
containing tobacco grown outside Fiji and tobacco grown in Fiji |
A duty on every 10 cigarettes of such proportion of 140.81 cents as the amount of tobacco grown outside Fiji contained in such 10 cigarettes bears to the entire content of the cigarettes together with the amount of such proportion of 93.86cents as the amount of tobacco grown in Fiji contained in such 10 cigarettes bears to the entire tobacco content of the cigarettes. |
2.0 |
Manufactured tobacco |
|
2.01 |
containing tobacco grown outside Fiji but not containing tobacco grown in Fiji. |
$81.13 on every kilogram of tobacco |
2.02 |
containing tobacco grown in Fiji but not containing tobacco grown outside Fiji |
$47.66 on every kilogram of tobacco |
2.03 |
containing tobacco grown outside Fiji and tobacco grown in Fiji. |
A duty on every kilogram of tobacco of such proportion of $81.13 as the amount of tobacco grown outside Fiji contained in such kilogram of tobacco bears to the entire tobacco content of the tobacco together with the amount of such proportion of $47.66 as the amount of tobacco grown in Fiji contained in such kilogram of tobacco bears to the entire tobacco content of the tobacco. |
3.0 |
Beers |
|
| 3.01 | Ale, beer, stout, porter and all other fermented liquors made from malt,and cider and perry | $1.39 per litre |
3.02 |
Ale, beer, stout, porter and all other fermented liquors and cider and perry of an alcoholic strenght of 3.00% by volume or less |
$1.62 per litre |
4.0 |
Spirits |
|
4.01 |
ethyl alcohol or neutral spirits,undenatured, of a strength not less than 80 degrees Gay Lussac |
$53.49 a litre of alcohol |
4.02 |
denatured spirits of any strength |
15cents a litre |
4.03 |
spirits (other than spirits specified in item and 4.02) of a strength exceeding 11.49degrees Gay Lussac but no exceeding 57.12degrees Gay Lussac…. |
$30.54 a litre |
4.04 |
spirits(other than spirits specified in item nos. 4.01 and 4.02) of a strength exceeding 57.12degrees Gay Lussac…. |
$53.49 a litre of alcohol |
| 4.05 | Ready to drink mixes of any alcoholic and non alcoholic beverages of an alcoholic strength by volume of 11.49% vol or less | $1.00 |
| 5.0 | Wine |
|
| 5.01 | Sparkling Wine | $2.46 per litre |
| 5.02 | Still Wine | $2.16 per litre |
| 5.03 | Other fermented beverages, sparkling | $2.46 per litre |
| 5.04 | Other Fermented beverages, still | $2.16 per litre |
6.0 |
Carbonated soft drinks |
5 cents per litre |
Other Manufacturers
This section of our website is to
- Help you with Customs requirements if you are manufacturing local products (such as matches, cartons, milk etc)
- Detail the requirements to manufacture approved goods (refer to Concession Codes 231, 232, 236)
