Household Effects

Information for travelers about importing their household effects:

  • Clearance procedures
  • When Customs charges are payable
  • When no Customs charges are payable
  • Concession code 219/220 of page 796 of 2012 HS Tariff Classification

Clearance procedures

Customs Agents, airlines and shipping companies will usually provide arrival papers around the time your household effects are imported. Some freight forwarders/Customs brokers or removal companies will assist you with Customs formalities. To obtain clearance of the shipment you need to:

  • complete an unaccompanied personal Baggage Declaration Form.
  • arrange an agricultural clearance for the shipment through the Biosecurity Authority of Fiji.
  • obtain any permits that may be needed for (e.g. a police permit to import if you have firearms in the shipment).
  • arrange for a Customs clearance.

Unaccompanied passengers’ baggage

  • The owner of goods has to fill the Baggage Declaration Form(C22) in the presence of persons as laid down in the baggage form.
  • Customs officials will require travel documents to establish whether the person has actually traveled abroad and whether the person is entitled to clear the goods duty free in terms of concession code 219,220,203 and 204.

To arrange a clearance, Customs require:

  • a completed unaccompanied personal baggage declaration
  • the agriculture clearance
  • permits from other agencies (where applicable)
  • your passport
  • Tax Identification Number (TIN) or ID card
  • an inventory of what is in the shipment
  • an invoice of new items
  • the shipping arrival papers (such as the bill of lading, airway bill, or arrival advice)

At the time your goods arrive, you will need to arrange one customs agent if you are required to use customs entry to clear your goods after paying the duty and Value Added Tax (VAT) to Fiji Revenue & Customs Authority, where applicable.

Personal effects may also be stored in the Customs Warehouse. Please Contact Us for more information.

When customs charges are payable.

Where the criteria for duty free entry of household effects are not met, Customs charges may be payable. Where applicable customs duty is levied on the transaction value of the goods (the price actually paid for them) a depreciation allowance for length of personal ownership and use may also be given when the goods are valued at the port of entry in terms of GATT valuation.

Value Added Tax (VAT) of 15 percent is then calculated on the duty inclusive value for duty. It is recommended that you retain your purchase documentation.

If you require further duty rate information, please Contact Us or any Customs office at the following ports: Suva, Lautoka, Nadi, Nausori, Levuka, Oinafa and Savusavu or email customshelp@frca.org.fj or info@frca.org.fj.

When no customs charges apply

Your household (refer to Baggage Declaration Form for definition) or other related effects (excluding motor vehicles, boats, aircraft, alcoholic beverages, tobacco goods, firearms, motor cycles and scooters) will be admitted free of duty and exempt VAT for a reasonable time after you arrive, provided you satisfy all of the following requirements:

  • you are coming to Fiji with the intention and legal authority to take up or resume permanent residence.
  • you have lived outside Fiji for the whole of the 12 months
  • you have owned and used the goods for more than 12 months.
  • before the date of departure for Fiji the goods are for your own personal use and not intended for any other persons or for gift, sale or exchange.

The following goods will not qualify for free entry unless you can establish that the items have been used prior to their arrival in Fiji:

  • goods shipped directly after purchase to avoid local taxes in the country of export.
  • replacement electrical equipment operating to Fiji standards.

Goods of a commercial nature (such as factory plant and office equipment) do not qualify as household effects. You can also refer to Baggage Declaration Form

Calculation of Customs charges

Where applicable, Customs duty is levied on the transaction value of the goods (the price actually paid for them). Value Added Tax (VAT) of 15 per cent is then calculated on the duty inclusive of value for duty. If the goods are not imported as accompanied baggage and there are freight and/or insurance charges, these costs will also form part of the calculation for value for duty.

In addition to the payment of duty and VAT, an Import Entry Transaction Fee of FJ$7.15 (VAT inclusive) will apply. The fee is payable at the same time that duty and VAT is collected.

Payment of customs charges

Payments will only be accepted in Fiji currency.

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HEAD OFFICE LOCATION

CONTACT DETAILS

Revenue & Customs Services Complex,
Lot 1 Corner of Queen Elizabeth Drive
& Ratu Sukuna Road,
Nasese,
Suva.
Phone: (+679) 3243000
Fax: (679) 3315537
Email: info@frca.org.fj