Motor Vehicles

Information for travellers about importing motor vehicles:

• Clearance Procedures
• Personal Belongings in Vehicles
• When Customs Charges are Payable
• When No Customs Charges Apply
• Tourist Vehicles
• Imports from Australia, Japan, UK
• Other Information
• Certification for Registration

Shipping companies and removal companies will usually provide arrival papers around the time your vehicle is imported. Some freight forwarders/Customs brokers or removal companies 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:

• arrange an agricultural clearance for the vehicle through the Ministry of Agriculture and Forestry.
• arrange for a Customs clearance.

To obtain delivery, Customs control requires:

• the agriculture clearance.
• your passport.
• invoice receipt showing total price paid and date of purchase.
• registration papers or Certificate of Permanent Export (UK), Certificate of Title (USA), or De-registration Certificate ( Japan ).
• invoice showing export costs ( Japan ).
• invoice showing freight costs and insurance to Fiji .
• Bill of Lading.
• odometer reading at time of sale for export to Fiji .
• odometer reading at time of importation into Fiji .
• additional information if you are also clearing household effects .

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.

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 containerised, 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 Islands Revenue & Customs Authority.

The complete contents of your vehicle must be declared at the time they are presented to the Fiji Islands 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.

Valuation of privately imported vehicles

The Customs value of privately imported new or used motor vehicles is determined in accordance with the provisions of the Customs Tariff Act 1986 . In normal circumstances, the Customs value is determined as the price paid or payable overseas for the vehicle (cost insurance & freight values) by the importer, less:

• 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 FIRCA 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:

• the importer has purchased the vehicle overseas at an unrealistically low or token price
• the vehicle was acquired by the importer as a gift or prize
• the vehicle was constructed overseas by the importer
• the value of the vehicle has been altered significantly after the date of purchase, for example major restoration, modification or improvement
• use of the depreciation allowance results in an unrealistically high Customs value.

To determine an alternative valuation:

• the Fiji market value of the vehicle, as imported, is established
• a series of deductions is made for such things as overseas freight and insurance, duty (where applicable), VAT and normal mark-ups, until a nominal value for duty can be determined
• duty (if applicable) and VAT are calculated on the nominal value.
  

When no Customs charges apply

More detail below on:

• Eligibility
• Conditions

Eligibility

Concessionary entry for motor vehicles is available to immigrants and Fiji residents returning after an absence overseas of  twelve ( 12) months or more , with the intention to take up or resume permanent residence.

Conditions

In order to qualify for concessionary entry, the following conditions must be met in full:

• you have arrived in Fiji  with the legal authority to take up or resume permanent residence.
• for the whole of the period of twelve (12) months preceding your arrival, you have resided outside or have been domiciled outside Fiji . Brief holidays or exploratory visits do not exclude a person from qualifying for this concession.
• you have personally owned and used the vehicle for at least one (1) year before the date of your departure for Fiji .
• the vehicle is being imported for your own personal use and not for sale, gift or disposal in any other way.
• you give an undertaking that the vehicle granted duty/concession entry will not be sold or otherwise disposed of within five (5) years of importation.

These conditions are strictly applied and the Fiji Islands Revenue & Customs Authority has no discretionary license to adapt them to suit particular circumstances. If the above criteria cannot be met the vehicle will be considered a non-concessionary import and Customs charges are payable .