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2016

Fiji Tax and Customs Summary

Fiji Revenue & Customs Authority

About FRCA

The Fiji Revenue and Customs

Authority (FRCA) was established

as a statutory authority under

the FIRCA Act 1998 and encompasses

the operations of the former Fiji

Islands Inland Revenue Service

and the Fiji Islands Customs Service. FRCA commenced

operations on January 01, 1999.

Our Vision (Where we want to be):A world class revenue authority delivering excellence in revenue col-lection, border protection, trade and travel facilitation.

Our Mission (Our purpose and role):Helping Fiji Grow as a leading contributor and funder of sustainable economic, security and social initiatives.

VALUESOne Organisation:We will all work as one toward the goals of FRCA displaying teamwork and respect for each other.

Leadership:We will set direction and create a customer orientation, clear and vis-ible values and high expectations. The leaders will ensure the creation of strategies, systems, and methods of achieving excellence and build-ing knowledge and capabilities.

Results Focus:Our performance measurements will focus on key results. Results should be guided by and balanced by the interest of all stakeholders that includesGovernment, taxpayers and intermediaries. The use of a balanced set of performance measures offers an effective means to monitor actual performance, and to marshal support for improving results.

Continuous Improvement and Learning:Achieving the highest level of performance requires a well-executed approach to continuous learning and improvement. The term “continu-ous learning” means incremental and breakthrough improvement. The term” learning” refers to adaptation to change, leading to new goals and/or approaches.

Design Quality and Prevention:We will emphasize design quality – problems and waste prevention at the design stage are less costly than correcting problems that happen “downstream.”

Partnership and engagement:We will build internal and external partnerships to bridge the divide between FRCA and our customers to better accomplish our goals.

Valuing Employees:Our success depends increasingly on the knowledge, skills and motiva-tion of our workforce. We will invest in the development of our work-force through education, training, welfare and giving opportunities for their continual growth. In return FRCA has the right to expect high levels of productivity and integrity from its employees

2 Fiji Tax and Customs Summary 2016

Fiji Tax and Customs Summary 2016 3

1) Individual PAYE & SRT Rates

Chargeable Income ($)

PAYE Tax Payable ($) (Resident)

PAYE Tax Payable ($) (Non-Resident)

Social Responsibility Tax (SRT) Payable (Both Resident & Non-Resident)

0-16000 Nil 20% of excess of zero dollar

Nil

16,001 – 22,000

7% of excess over 16,000

3,200 + 20% of excess over 16,000

Nil

22,001 – 50,000

420 + 18% of excess over 22,000

4,400 + 20% of excess over 22,000

Nil

50,001-270,000

5,460 + 20% of excess over 50,000

10,000 + 20% of excess over 50,000

Nil

270,001-300,000

49,460 + 20% of excess over 270,000

54,000 + 20% of excess over 270,000

23% of excess over 270,000

300,001-350,000

55,460 + 20% of excess over 300,000

60,000 + 20% of excess over 300,000

6,900 + 24% of excess over 300,000

350,001-400,000

65,460 + 20% of excess over 350,000

70,000 + 20% of excess over 350,000

18,900 + 25% of excess over 350,000

400,001-450,000

75,460 + 20% of excess over 400,000

80,000 + 20% of excess over 400,000

31,400 + 26% of excess over 400,000

450,001-500,000

85,460 + 20% of excess over 450,000

90,000 + 20% of excess over 450,000

44,400 + 27% of excess over 450,000

500,001-1,00,000

95,460 + 20% of excess over 500,000

100,000 + 20% of excess over 500,000

57,900 + 28% of excess over 500,000

1,000,001 + 195,460 + 20% of excess over 1,000,000

200,000 + 20% of excess over 1,000,000

197,900 + 29% of excess over 1,000,000

2) Social Responsibility Tax (SRT) This tax is imposed on resident and non-resident individuals if total chargeable

income exceeds FJ$270,000 during the income tax year and is additional to the PAYE tax payable by the individual. The SRT rate ranges from 23% to 29%.

3) Company Tax RatesYear Resident

CompaniesNon-resident Companies

Companies listed on SPSE

Foreign Company relocating its HQ

2010 28% 28% 20%2011 28% 28% 20%2012 20% 20% 20%2013 20% 20% 18.5% 17%2014 20% 20% 10% 17%2015 20% 20% 10% 17%2016 20% 20% 10% 17%

Fiji has one of the lowest Corporate Tax rates in the region including subsidised rates for SPSE listed companies and foreign companies with Headquarters based in Fiji.

4) Resident Interest Withholding Tax (RIWT) RIWTisafinaltax.Thetaxrateis10%witheffectfrom1stJanuary,2016and

isapplicableonanyinterestpaidorcreditedtothedepositorbyanyfinancialinstitution licensed under the Banking Act 1995. This tax is applied on the interest earned and not on the principal term deposit or savings.

Who is exempted from RIWT?1. All Individuals with gross income up to $16,000 from all sources

inclusive of interest income will be exempt from RIWT. 2. Senior Citizens(age 55 and above) earning interest income up to $16,000

with no other source of income. 3. Pensioners earning pension and interest income up to $16,000 with no

other source of income.4. All individuals with annual interest income up to $200.

5). Non-Resident Interest Withholding Tax (NRIWT) NRIWT is charged at the rate of 10% on any interest paid or credited to a non-

resident.

6) Value Added Tax (VAT) VAT is levied on the value of the taxable supply of goods and services and is

charged at the rate of 9% with effect from 1st January, 2016.

Rates applicable and tax fraction for respective years:

Year 2010 2011 2012 2013 2014 2015 2016

VAT Rate 12.50 %

15 % 15 % 15 % 15 % 15 % 9 %

Tax Fraction

1/9 3/23 3/23 3/23 3/23 3/23 9/109

The Tax Fraction is used to compute VAT where a price is VAT Inclusive (VIP) E.g. Value of goods and services is $109 (VIP) - 2016 Therefore in calculating VAT = $109 x 9/109 VAT = $9

7) Service Turnover Tax (STT) STT is charged at a rate of 10% on all prescribed services provided by a

licensed hotel and other service providers/concessionaires, with effect from 1st January 2016. Prescribed services include provision of:• accommodation, refreshments and any other services in licensed hotels

or tourist vessels • meals, beverages and any other services in licensed restaurants, bistros

and coffee shops with annual turnover above $1.25million• meals, beverages and any other services in bars, clubs • all services in licensed nightclubs• travel, tour and sight-seeing services by inbound tour operators• all services including entry ticket fees provided within cinema premises• all hired or rented car services with ‘LH’ and ‘LR’ license number plates

excluding taxi’s with ‘LT’ license number plates• all water sports activities such as river safaris by water sports operators• accommodation and any other services by a registered home stay

operator• recreational activities by recreational activity operators such as

skydiving• live entertainment by personal participation of artists or exhibition of

products where entry fees is charged for events venue• charterflightservicesbyaircraftoperatorsexceptflightsformedicalor

natural disaster relief evacuation services

8) Environmental Levy (EL) Environmental levy will be levied at the rate of 6% on all prescribed services

effective from 1 January 2016. All services subject to STT will also be subject to Environmental Levy. All STT registered persons will be deemed registered for Environmental Levy.

Brief information on various types of taxes, tax rates, intention, features, due dates, penalties and other key information

Tax Summary


NB: VAT, STT and EL will apply on consumption of prescribed services as follows:

Service charge $100 (exclusive of taxes)Environmental Levy calculation

$100 x 6% Environmental Levy = $6.00

STT calculation $100 x 10% STT = $10.00VAT calculation (if registered for VAT)

$100 x 9% VAT = $9.00

Total $125.00 (inclusive of all taxes)

9) FringeBenefitsTax(FBT) FBT is payable by the employer at the rate of 20% on the Fringe Benefit

Taxable Amount of non-cash benefits provided to employees each quarter.ThevaluefordeterminingtheFringeBenefitTaxableAmountwillbethetotalconsiderationpaidforthefringebenefit.

FringeBenefitTaxCalculation The fringe benefits taxable amount is computed according to the following

formula- A/ (1-r) Where -

A= the total value of fringe benefits provided by the employer to theemployees in the quarter; and

r= theFringeBenefitTaxrate

Example: Totalvalueoffringebenefitsprovidedbyanemployerforaquarteris$80,000.

CalculatetheFringeBenefitTaxpayablebytheemployerforthequarter.

Step 1: CalculateFringeBenefitTaxTaxableAmount = A/ (1-r) = $80,000/ (1-0.20) = $80,000/ (0.80) = $100,000

Step 2:CalculateFringeBenefitTaxPayable =FringeBenefitTaxRate*FringeBenefitTaxTaxableAmount =20%*$100,000 = $20,000

Thetypesoffringebenefitsanditsvaluationrulesareasfollows:

MotorVehiclefringebenefitEngine Capacity Value for each quarter

Under 1,800cc $6561,800cc and <2,000cc $778

2,000cc and above $958Irrespective of engine capacity, if the

cost exceeds $100,000$958 plus 2.5% of the excess of the

cost over $100,000

Whereavehiclehasbeenusedforbothpersonalandforofficialpurpose,50%ofthevaluewillbeusedtocalculatetheFringebenefitTaxableAmount.

Housing fringe benefit - If the employer or associate owns the accommodation or housing, the fair market rent of the accommodation or housing for the quarter; or in any other case, the rent paid by the employer for the accommodation or housing during the quarter, reduced by any payment made by the employee for the accommodation or housing.

NB: The provision of accomodation on housing to an exceutive or manager of ahotelisaHousingFringeBenefitregardlessofwherethehotelislocated.

Debtwaiverfringebenefit– the amount of the debt waived.

Household personnel fringe benefit- the amount of employment income paid to the housekeeper, driver, gardener or other household personnel, less any employee contribution.

Discounted Interest Loan fringebenefit - The benefit is calculatedusing the market lending rate determined by FRCA in consultation with RBF, less any interest paid by employee. The 2016 rate is 8.11%.

Privateexpenditure fringebenefit –Anyprivatebenefitpaidby theemployer less any employee contribution e.g. employer paying utility bills.

Mealandrefreshment fringebenefit- cost to the employer less any employeecontributionunlessitisabonafidebusinessexpenditureendorsedby the employer.

Propertyfringebenefit- The normal transfer of property or the provision of services by the employer to the employee. Services include the use of property and the making available of any facility example use of a gym free or at a reduced cost.

TravelBenefit -Ifthefringebenefitistheprovisionoffreeorsubsidisedairtravel to an employee by an airline operator, travel agent or tour operator, forty (40%)of thestandardeconomyfare for the flight,reducedbyanypaymentmadebytheemployeetotheemployerfortheflightwillbethevalueofbenefit.

Residualfringebenefit -isabenefitthatisnotcoveredunderanyofthecategoriesofbenefit statedabove.Thevalue is the fairmarketvalueof thebenefitprovidedlessanypaymentmadebytheemployeetotheemployerforthebenefit.

Exemptbenefits(a) thevalueofbenefit,whichisexemptincomeoftheemployee;

(b) in respect of employment if the employment income arising from the employment is exempt income;

(c) the benefit is so small as to make accounting for it unreasonable oradministratively impracticable;

(d) a meal or refreshment provided in a canteen, cafeteria or dining roomoperatedbyoronbehalfofanemployersolelyforthebenefitofemployees and which is available to all non-casual employees on equal terms; or

(e) the provision of accommodation or housing to a non-managerial employee in a remote area if—(i) the employee’s usual place of employment is in the remote area;

and(ii) it is necessary for the employer to provide the accommodation or

housing to the employee in the remote area because—(A) the nature of the employer’s business is such that the

employee is likely to move frequently from one residential location to another; or

(B) there is insufficient suitable residential accommodationavailable in the remote area;

(f) afringebenefitprovidedtoanemployeeofareligiousbodyregisteredunder the Religious Bodies Registration Act (Cap. 68).

10) Capital Gains Tax (CGT) CGT is levied at the rate of 10% and is payable on the net gain on sale or

disposal of capital assets. Capital assets include:• Real property, structural improvement or an interest in real property• Vessels of over 100 tonnes e.g. ship• Yachts• AmembershipinterestinaCompany,securityorotherfinancialasset• Intangible assets e.g. goodwill• An interest in a partnership or trust• An airplane, helicopter or other aircraft• An option, right or other interest in an asset but does not include trading

stock, depreciable asset or a business intangible

Exempt Capital Gains• a capital gain made by a resident individual or Fiji citizen that does not

exceed FJD$16,000; • a capital gain made by a resident individual or a Fiji Citizen on disposal

ofeithertheindividual’sfirstresidentialpropertyorprincipalplaceofresidence;

• a capital gain made by a person on the disposal of shares listed on the SouthPacificStockExchange;

• a capital gain made on disposal of an asset that is used solely to derive exempt income;

Tax Summary


• any gain made by a person on the disposal of an interest in a company which is a trust, approved as a managed investment scheme under the Companies Act and includes a unit trust to which section 743 of the Companies Act applies;

• a capital gain made by a resident individual or a Fiji Citizen on disposal of his or her interest in a family home, provided that the disposal of the interest is by way of transfer to an existing joint tenant or tenant in common;

• a capital gain made by a resident person from the sale of shares where a private company goes through re-organisation, restructure or amalgamation for the purposes of listing or as part of a listing process on theSouthPacificStockExchange,providedthat—

(i) the private company is listed on the South Pacific Stock Exchangewithin 24 months from the date of commencement of re-organisation, restructure or amalgamation; and

(ii)wheretheprivatecompanyisnotlistedwiththeSouthPacificStockExchange in accordance with sub-paragraph (i) above, the gain from the re-organisation, restructure or amalgamation of the private company shall be taxable under Income Tax Act 2015;

• acapitalgainmadebythetrusteeorbeneficiaryofadeceasedestateonthe disposal of an asset forming part of the estate that, if the gain had been made by the deceased on a disposal of the asset immediately before death, the gain would be an exempt capital gain to the deceased, but only whentheassetisdisposedofbythetrusteeorbeneficiarywithin2yearsafter the death of the deceased or within such further time as the CEO allows.

11) Stamp Duty Stamp Duty is payable at various rates on specified legal instruments or

written documents described in the Schedule to the Stamp Duties Act.

Some important instrument rates are:

Instrument Stamp Duty Rate

Transfer of shares/real property 3%

Mortgages/Finance Leases/ Loan Agreements (excluding personal loans not exceeding $10,000)

1.75%

Insurance policies (excluding workmen’s compensation/3rd party/medical)

5 - 15%

Agreements $10

Appointment $50

Lease Agreements $100 - $1,500

Deed of Assignment of Trademarks 3%

Power of Attorney $100

New Motor Vehicle Registrations (depending on engine capacity). Effective from 1st January 2016

Engine Size Stamp Duty ($)0-999cc 25.001000-1599cc 50.001600-1999cc 100.002000-2599cc 200.002600-2999cc 300.003000-3599cc 400.003600cc – more than 3600cc 500.00

Waiver of stamp duty for Small Medium Enterprise (SME) on all instruments. Stamp duty will be waived on all instruments for SME with annual gross turnover less than $500,000. The applicant for Stamp Duty waiverwillhavetoprovideaStatutoryDeclarationconfirmingthethresholdlevel.

For false declarations, penalties and Stamp Duty will apply.

12) Presumptive Income Tax The effective date of this new tax is yet to be announced by Government.

13) Gambling Turnover Tax (GTT) GTT is charged on all prescribed gambling services such as provision of ticket

for any lottery or acceptance of bets by license holders granted under Gaming Act Cap. 273. It is charged at:

1. the rate of 15% for each complete $1.00 of turnover and 2. for each sum less than $1.00 of turnover the rates are (i) $0.07 to $0.50 – 7% (ii) $0.51 to $0.99 – 15%

14) Credit Card Levy (CCL) CCL is levied at the rate of 3% on the unpaid debit balance at end of the due

date of the monthly billing cycle of the credit card holder.

15) Telecommunications Levy (TL) TL at 1% is imposed on all voice call charges transmitted by any

telecommunication services, on VAT exclusive amounts.

16) Third Party Insurance Levy (TPIL) TPIL is levied at the rate of 20% on the total third party insurance premium

collected in a month.

17) Company Advance Tax from 2016 tax year Company advance tax is payable in the following manner:

Instalment No.

Due Date Amount Due

1 Due on the last day of the 6th month ofthecompany’sfinancialyearending(YE)

33⅓%x(A-B)

2 Due on the last day of the 9th month of thecompany’sfinancialyear(YE)

33⅓%x(A-B)

3 Due on the last day of the company’s financialyear(YE)

33⅓%x(A-B)

Where;• A is the company’s assessed income tax liability for the preceding

(previous) tax year after reduction of any foreign tax credit allowed to the company for that year; and

• B is the total allowable withholding tax credits such as provisional tax Any late payment of advance tax is subject to 25% late payment penalty.

Advance Tax Based on Estimation• (1)New Companies, (2) existing companies with new business income

and (3) companies whose previous years’ assessment are not processed by the first installment due date must estimate their income for thecurrent year and pay advance tax (1/3 or 33 1/3%) based on that estimated amount.

• AstatementoftheestimatemustbefiledwiththeCEOofFRCAbytheduedateforpaymentofthefirstadvancetaxpaymentfortheyear.TheCEO may also make estimations.

18) Advance Tax for Persons other than a company (Sole trader, etc) This tax is payable in the following manner:

Instalment No.

Due Date Amount Due

1 30th April 33⅓%x(A-B)2 31st August 33⅓%x(A-B)3 30th November 33⅓%x(A-B)

If advance tax payable is less than $120, it is due on 30th September

Where;• A is the individual’s assessed income tax liability for the preceding

(previous) tax year after reduction of any foreign tax credit allowed to the individual for that year; and

• B is the total allowable withholding tax credits such as provisional tax and PAYE

Any late payment of advance tax is subject to 25% late payment penalty.

Advance Tax Based on Estimation• (1)New businesses, (2) existing businesses with new business income


and (3) businesses whose previous years’ assessment are not processed by the first installment due date must estimate their income for thecurrent year and pay advance tax (1/3 or 33 1/3%) based on that estimated amount.

• AstatementoftheestimatemustbefiledwiththeCEOofFRCAbytheduedateforpaymentofthefirstadvancetaxpaymentfortheyear.TheCEO may also make estimations.

19) Contractors Provisional Tax (Withholding Tax on Contractual Payments)

A business making commission payment or payment under a contract for services where there is a written agreement is required to withhold 5% withholding tax (also known as provisional tax). PT must not be withheld from an amount that is exempt income of the recipient or contractor or when the annual payment does not exceed $1000.

NomoreissuanceofCertificateofExemption(COE)forcontractualagreements TheCertificateofExemption(COE)isnolongerissuedbyFRCAforprovisional

tax purposes effective from 1 January 2016. COE’s issued in 2015 that had expiry dates in 2016 will all be deemed revoked effective from 1 January 2016.

20) Other Withholding Taxes

Non – Resident Withholding Tax from non-resident payments applied in conjunction with Double Tax Agreement provisions where applicable.

Non-Resident Payment Withholding Tax RateDividend 9%Interest 10%Royalty 15%Insurance Premium 3%Management Fee 15%Professional Services 15%Other Independent Services 15%

Resident Withholding Tax from Dividends A resident company paying dividend to a resident person must withhold tax

from the gross amount of the dividend at the rate of 3%.

Transitional Rule for Dividend Special rules apply toprofits for the taxyears2014and2015. A company

thathasundistributedprofitsforthetaxyears2014and2015isrequiredtopaya transitional1%taxonundistributedprofits.Shareholderswillnotbetaxedondividendincomepaidoutoftheseprofitsifthecompanyhaspaidthetransitional 1% tax.

21) Tax Amnesty This Amnesty Program emanating from the 2015 Offshore Assets Declaration

Amnesty is a limited time opportunity for all the Fiji residents and citizens who have local assets held in the names of their spouses, children, trusts and nominees etc. to come forward and declare these assets in exchange for forgiveness of all administrative taxes and penalties.

FRCA will waive any tax payable and associated penalties on the declaration of all undeclared assets within Fiji. That is to say that neither these assets nor the incomes derived from these assets till 31 December 2016 will be taxed under this Amnesty Program. Income streams will be taxed only from tax year 2017. The amnesty period for this program is from 1 January 2016 to 30 September 2016.

22) TaxComplianceCertification(TCC) ATaxComplianceCertificateisproofoftaxcompliancefortherequirementsof

any tax law and will be valid for one year from the date of issue or expiry date stipulatedonthecertificate.

ToobtainaTaxComplianceCertificate,theapplicantmust: - Not have any outstanding returns (i.e all their tax returns must be up to date

with FRCA). - Not have any tax arrears (i.e all their taxes must be paid). NB: From 1st January, 2016 any resident person who submits an

Expression of Interest or tender to supply goods and services for any government or public sector business contract or applies for any registration, permit or licence from any government ministry or entity mustsubmitaTaxComplianceCertificateissuedbytheChiefExecutive

OfficerofFRCA,attachedtohisorherdocuments,unlessexemptedbythe Minister for Finance in writing.

23) Tax Penalties Some of the common penalties are as follows:

Type of Penalty RateFailure to lodge a return by due date (Late lodgement penalty)

20% of the amount outstanding under the return. An additional 5% monthly for each month of default untilfiledorinanyothercase$1perday for each day of default.

Failure to pay tax by due date (Late Payment Penalty)

25% of the amount of unpaid tax.An additional 5% monthly for each month of default until the total amount is paid.

Advance Tax Shortfall Penalty 40% of the advance tax shortfallFalse or misleading statement penalty

If the omission was made knowingly, then 75% penalty will apply on the tax shortfall or in any other case, 20% of the tax shortfall.

VAT evasion penalty 300%onthedeficienttax

24) Record Keeping All records must be kept in English language for a minimum of seven (7) years

for audit and inspection purposes. Approval must be obtained from the CEO of FRCA for discarding the records before 7 years.

25) Fiji Double Taxation Agreement Tax Rates Fiji has double tax agreements with the countries shown in the table below

and the WHT rates applicable to the respective overseas payments are as follows:

Country Dividends Interest Royalties Technical Fees

Australia 20% 10% 15% -New

Zealand15% 10% 15% -

United Kingdom

15% 10% 15% -

Papua New Guinea

17% 10% 15% 15%

Malaysia 15% 15% 15% 15%

Japan 10% or 15% (10% if Japan company

paying dividend is 50% owned by Fiji

company; otherwise 15%)

10% 10% -

Singapore 5% or 15% (5% if company paying dividend is 10%

owned by recipient company of other

State; otherwise 15%)

10% 10% -

Korea 10% or 15% (10% if company paying dividend is 25%

owned by recipient company of other

State; otherwise 15%)

10% 10% -

Qatar Taxed only in other State

Taxed only in other

State

5% -

United Arab Emirates

Taxed only in other State

Taxed only in other

State

10% -

India 5% 10% 10% 10%

NB: This is the maximum tax rates for the respective categories of income.

Tax Summary


26) Timing of Tax Payment and Lodgement of ReturnsTax Type Lodgement of Returns PaymentPAYE Final Tax Monthly, 6 Monthly for employers where all employees earn

below $16000 thresholdMonthlyBy the end of month following the month it was collected

SRT Monthly(By the end of month following the month it was collected)

Monthly(By the end of month following the month it was collected)

STT Monthly(By the end of month following the month it was collected)


Environmental Levy Monthly(By the end of month following the month it was collected)


VAT Monthly/Quarterly/Yearly (By the end of month following the end of taxable period)

Monthly/Quarterly/Yearly (By the end of month following the end of taxable period)

FBT Quarterly(By the end of month following the end of quarter)

Quarterly(By the end of month following the end of quarter)

GTT Weekly WeeklyCredit Card Levy Within 15 days of monthly billing cycle Within 15 days of monthly billing cycleTele-communications Levy Within 15 days of the collection month Within 15 days of the collection monthThird Party Insurance Levy Within 15 days of the collection month Within 15 days of the collection monthCapital Gains Tax Within 30 days of disposal of asset Within 30 days of disposal of assetStamp Duty Within 2 months of execution of instrument Within 2 months of execution of instrumentIncome Tax Yearly (within 3 months after the end of tax year) Yearly (30days from the date of assessment)Contractors Provisional Tax Yearly (within 2 months after the end of tax year) Monthly (By the end of month following the month it was

collected)Company Advance Tax N/A 1st Installment – 6th month of tax year

2nd Instalment - 9th month of tax year3rd Instalment – 12th month of tax year

Advance Tax for persons other than a company

N/A 1st Instalment – 30th April2nd Instalment - 31st August3rd Instalment – 30th November

Rental Annual Report (Real Estate) Yearly(within 2 months after the end of tax year)

N/A

Dividend Withholding Tax Summary Yearly(within 2 months after the end of tax year)

N/A

RIWT Summary Yearly(within 2 months after the end of tax year)

N/A

Non-Resident WHT Summary Yearly(within 2 months after the end of tax year)

N/A


Customs Summary provides brief information on Customs systems and processes, customer requirements and their personal allowance, changes in duty rates, duty rates of commonly imported goods, duty calculation, motor vehicle importation requirements and passenger vehicle duty rates, prohibited and restricted goods, Tourist VAT Refund Scheme and common Customs infringements.

Customs Systems And ProcessesCustoms has embarked on journey with World Customs Organization (WCO) to further strength its systems and processes by using digital technology. Thus, this modernizes Customs approach to collect and safeguard government revenue, to monitor and control trade and travel and to protect Fiji’s border from illegitimate trade. Customs has engaged its customers, partners and stakeholders from local, regional and international level to reform its systems and process to deliver world class service to its customers. In 2015, it strengthened its cargo processing capability by immigrating from Asycuda ++ to Asycuda World.

Information on Service Offered at: (i) International Airport and Wharf Customs services.(ii) Parcel Post Customs services.(iii) Air freight and sea freight Customs services.(iv)OtherservicesofferedfrommainofficesinSuva,Nadi,LautokaandMaritimePorts (Savusavu and Levuka).

Customer Requirements1. Personal Clearance

Clearance Station

Customer Required Documents

1 International Airport & Wharf

For Immigration/ Primary Clearance- Valid Passport- Submit correct and complete arrival or departure cardsDocuments also needed:- Itinerary - Accommodation reservation documents- Currency declaration (Note: Customer needs to declare to Customs, if he or she is carrying currency FJD$500 and more under Exchange Con-trol Act and the customer also needs to declare if he or she is carrying currency FJD$10,000 and more under Financial Transaction Act).http://www.rbf.gov.fj/- Other information on reason for visit and baggage contentFor Luggage/Cargo Clearance- Submit correct and complete arrival card.- Invoice – In case of dutiable goods- Evidence of payment – In case of dutiable goods- Permit for restricted goods- Bio security requirements-AnyotherdocumentthattheCustomsofficermayrequire.

2 PostOffice,Sea Freight and Air Freight

Cargo/Parcel Clearance-PostOffice-ParcelNotificationDutyEntry(PNDE)or- Air Freight - Airway Bill (AWB) or - Sea Freight - Bill of Lading (BOL).- TIN registration letter from FRCA or FNPF/FRCA Joint ID Card- Invoice- Evidence of Payment- Permit for restricted goods. For example: Smart phones, import permit are required from telecommunication Authority of Fiji. http://www.taf.org.fj/-AnyotherdocumentthatCustomsofficermayrequire.

2. Commercial ClearanceCustomers are required to engage licensed Customs agent for clearance of their commercial goods formally on Customs entry from FRCA. Business can import commercialsamplethroughPostofficeorAirfreightstationsvaluedatFJD$500.

Personal allowances The Fijian community is entitled to import goods for their personal use through parcel post or air freight without paying any duty, provided they adhere to following conditions:

PersonalAllowanceforGoodsImportedbyAirFreightorPostOffice(Concession Code 212)

Conditions1 Goods are not liquor or tobacco and;2 The value of such goods does not exceed FJD$400 and;3 Goods are for personal use of the importer or addressee and;4 Goods are not for sale or to be otherwise to be used commercially.5 ThattheproperofficerofCustomsmay,athisdiscretion,determinethatmore

than one parcel consigned to the same or several consignees, may be treated as a single parcel and in such cases duty shall be assessed accordingly.

Personal Allowance for Passengers (Concession Code 218)No. Conditions of Allowance (eligibility)

1 ApplicabletobonafidepassengerfinallydisembarkinginFijiand;2 Goods are not for sale and;3 Goods are accompanied at the time of final disembarkation by the

passenger or;4 GoodsarepurchasedimmediatelyafterfinaldisembarkationinFijibythe

passenger.No. Condition of allowance details

1 Passenger can bring into Fiji following quantities of cigarettes, cigars, tobaccoa. Cigarettes not exceeding 200 sticks; orb. Cigars not exceeding 200 net grams in weight or;c. Tobacco not exceeding 200 net grams in weight or;d. Any combination of the goods in (a), (b), and (c) provided the total net weight does not exceed 200 net grams;For eg: 1 gross (with 200g net or sticks) locally produced cigarettes can qualify as a passenger allowance.

2 Passenger can bring into Fiji following quantities of spirit liquors, wine or beer:a. Spirituous liquors not exceeding 2.25litres or;b. Wine not exceeding 4.5 litres or;c. Beer not exceeding 4.5 litresd. Any combination of the goods in (a), (b), and (c) provided that the combination does not exceed the equivalent quantity under any one above

3 Passenger can carry other dutiable goods not exceeding FJD$1,000 in value4 Only gold card holders of FRCA can carry other dutiable goods not

exceeding FJD$2,000 in value

Brief information on Customs duty rates, customer requirements and other key Customs information

Customs Summary


Personal Allowance for Personal Effects (Concession Code 219)No. Conditions of Allowance (eligibility)1 ApplicabletobonafidepassengerfinallydisembarkinginFijiand;

2 Personal effects including professional instruments, apparatus and implements.

No. Conditions of Allowance Details1 Goods are owned by passenger at the time of his or her arrival in

Fiji and;2 Goods are for personal use only and;3 Goods are not intended as gifts or for sale or exchange and;4 Goods are used prior to importation and;5 Goods are not imported into Fiji more than 12 months after the

dateoffinaldisembarkationofthepassengerand;6 Goodsareofkindandofaquantity,whichCustomsofficerissatis-

fiedthatapassengermayreasonablycarryinhisorherbaggage.

Personal Allowance for Household Effects (Concession Code 220)No. Conditions of Allowance (eligibility)1 Applicable on persons namely:

a. Any person taking up initial permanent resident in Fiji or;b. Any person on work permit issued by Department of Immigration of Fiji for a period of 12 months or more or;c. Any returning resident of Fiji.

2 If a person is taking up initial permanent resident or is on work permit in Fiji, he/she can import household effects. However, returning resi-dents can only import used household effects.

No. Conditions of Allowance Details1 Goods are owned by passenger at the time of arrival in Fiji and;2 Goods are for personal use only and;3 Goods are not intended as gifts or for sale or exchange and;4 In case of any returning residents, the household effects should be used

and been in the possession of such persons for a period of at least 12 months prior to their departure for Fiji and;

5 Goods are not imported into Fiji more than 12 months after the date of finaldisembarkationofthepassengerand;

6 Goodsareofkindandofaquantity,whichCustomofficerissatisfiedthat a passenger may reasonably be expected to keep in his or her household.

No. Conditions of Vehicle Importation as Household Effects1 Only one used motor vehicle per family is allowed. 2 The person should prove to FRCA that he or she is returning to Fiji

permanently and;3 The vehicle must be owned and used by the person for a period of 12

months or more (Documentary evidence such as registration papers, insurance documents, sales/purchase invoices etc. required) and;

4 The vehicle must be imported into Fiji within 12 months from the date of arrival of the person in Fiji and;

5 The vehicle should be less than 5 years from year of manufacture for petrol/diesel and less than 8 years from year of manufacture for LPG, CNG, solar vehicles or EURO 4 compliant. They need to obtain import license from FRCA.

6 That the concession be subject to such other conditions as Comptroller may impose and;

7 That the disposal or use of goods for purposes other than that for which concession is granted be subject to the conditions laid down in Section 17 of the Customs Tariff Act. This means that if the vehicle is disposed within 5 years, duty will be payable on the unused period for the vehicle.

8 That the disposal or use of goods for purposes other than that for which concession is granted be subject to the conditions laid down in Section 17 of the Customs Tariff Act.

2016 Budget Amendments

A) Changes in Customs ConcessionNo. Customs

Concession Code

Description Fiscal Duty

Import Excise Duty

VAT

1 107 Fireengines,trailersforfire-fightingpurposes,fireextinguishers,smokehouse and smoke vents, other equipment’s ad appliances of aspecializednatureforfirefightingpurposesandidentifiable.

0% 0% 9%

2 108 Samples that the comptroller is satisfiedaretobeusedforplacingorders for the importation of goods of the kind represented by the sample and are either at the time of importation or prior to delivery from Customs control of a negligible value provided that the following goods may be regarded as of negligible value: (a) Consumable and non-consumable goods when one sample of any line of goods (including sample of a set) or one sample each of the same line but in different sizes are imported, provided that the total value for duty of any one consignment does not exceed $500; (b) goods other than those covered in proceeding sub-paragraph when mutilated by and with the consent of the importer prior to delivery from Customs control. Provided that the comptroller may at his discretion direct that more than one parcel addressed to same person or several persons be treated as single parcel and duty assessed accordingly.

0% 0% 0%

3 124 (viii) Insulated wire, cable and other insulated electric conductors, proved to the satisfaction of comptroller as not been manufactured in Fiji tospecificationwhichcomptrollerconsiders reasonable

5% 5% 9%

4 129 Liquidifed Petroleum (LPG), Compressed Natural Gas (CNG), Electric Motor Vehicles, Hybrid vehicles and Electric Motor Cycles

0% 0% 9%

5 130 Auto Richshaw (TukTuk) three wheel vehicles

5% 5% 9%

6 131 New Quad Bikes 5% 5% 9%7 222 Hospital or medical institutions:

Medical, hospital, surgical, dental and other goods approved by comptroller. This goods are solely for medical, surgical or dental purposes or for use in hospitals or medical institutions approved by PS Health

0% 0% 0%

8 223 University, school and other educational institution: Teaching aids, educational printer matter, pre-recorded educational material, computers for computer labs and multimedia equipment and any other teaching related goods as may be approved by the comptroller

0% 0% 0%

9 230 Fiji Red Cross Society: Goods approved by comptroller

0% 0% 9%



Concession Code


Import Excise Duty

VAT

10 231 Producer or manufacturer in Fiji: Containers and other packaging goods including labels for the following description for use in packing commercial conveyance or putting up for sale which are not produced or manufactured in Fiji: (i) Plastic, Paper, Ceramics, Glass, Ferrous metal, Aluminum, Stoppers, crown corks, Compressed gas cylinders and similar pressure containers of iron, steel or aluminum of a kind ordinarily used for the transport of gases or liquids under pressureandnotspecificallydesignedto be integral part of a machine or appliance and other packaging goods, which comptroller may approve

0% 0% 9%

11 232 Person or organization: Goods approved by Minister for reduced duty rates under provisions of Section 10, Customs Tariff Act

As deter-mined

by Minis-

ter

0% 9%

12 235 (i) Hotels and Resorts:(i) Building materials,furnishingsandfittings,equipmentincludingfrontofficeequipment room amenities kitchen and dining room equipment and utensils which are not manufactured and available in Fiji;

10% 0% 9%

13 235 (ii) Hotels and Resorts:(ii) Specialized water sports equipment. Any goods that comptroller may approve.

10% 0% 9%

14 235 (iii) Hotels and Resorts: (iii) heavy plant and machinery for project development work provided such plant and machinery is re-exported after completion of project.

5% 0% 9%

15 236 Manufacturer or Producer approved by Minister: All goods other than machinery equipment and motor vehicles (including parts and material) of approved goods falling under chapter 82 to 96 of the harmonized system; All goods used as raw materials in the manufacture of excisable products and machinery used in manufacture of goods.

0% 0% 9%

16 264 (i) Companies or entities involved in importation of renewable energy goods: Wind - wind resource monitoring equipment, wind turbines and related accessories

0% 0% 9%

17 264 (ii) Companies or entities involved in importation of renewable energy goods: Hydro - Hydro resource monitoring equipment, hydro turbines and related accessories

0% 0% 9%

18 264 (iii) Companies or entities involved in importation of renewable energy goods: Solar - Solar resource monitoring equipment, solar panels, batteries for power supply imported withsolarunitorelectrificationpurposes, solar lights, solar prepayment meters and other related accessories, solar hot water heater and related equipment, solar water pumps and related accessories, hybrid solar electrical charging stations, energy storage systems and related components.

0% 0% 9%


Concession Code


Import Excise Duty

VAT

19 264 (iv) Companies or entities involved in importation of renewable energy goods: Geothermal - drilling equipment and other related equipment relating to harnessing of electricity from geothermal sources

0% 0% 9%

20 264 (v) Companies or entities involved in importation of renewable energy goods: Biomass - steam cogeneration plants(Gasfiers)andrelatedtechnology accessories for power or electricity generation

0% 0% 9%

B) Changes in Customs Duty RatesNo. H.S. Code Description Fiscal Duty Import

Excise Duty

VAT

1 4011.10.00 New Tyre’s - of kind used on motor vehicles (including station wagons and racing cars)

5% 0% 9%

2 4012.11.00 Used Tyre’s - of kind used on motor vehicles (including station wagons and racing cars)

32% or $30 per tyre

whichever is greater

0% 9%

3 0902.10.00 Green Tea 5% 0% 9%4 0902.30.00 Black Tea 5% 0% 9%5 3822.00.00 Diagnostic or laboratory

re-agents on a backing, prepared diagnostic e.g. Testing Kits and diabetic strips

0% 0% 9%

6 8414.40.00 Air Compressors mounted on wheeled chassis for towing

5% 0% 9%

7 8452.10.00 Sewing machine of the household type

0% 0% 9%

8 8452.30.00 Sewing machine needles 0% 0% 9%9 8903.99.10 Kayaks 5% 0% 9%10 0105.11.10 Day old chicks 0% 0% 9%11 0407.11.00 Fertilized eggs of fowls for

incubation0% 0% 9%

12 0407.19.00 Other fertilized eggs for incubation

0% 0% 9%

13 6111.20.00 Babies garments and clothing accessories made of cotton

5% 0% 9%

14 6111.30.00 Babies garments and clothing accessories made ofsyntheticfibres

5% 0% 9%

15 6111.90.00 Babies garments and clothing accessories made of other materials

5% 0% 9%

16 3303.00.00 Perfumes 15% 0% 9%17 3304.10.00 Lip makeup preparations 15% 0% 9%18 3304.20.00 Eye makeup preparations 15% 0% 9%19 3304.30.00 Manicure or pedicure

preparations15% 0% 9%

20 3304.91.00 Powders for skin preparations

15% 0% 9%

21 3304.99.00 Other skin preparations 15% 0% 9%22 3305.10.00 Shampoos 15% 0% 9%

Customs Summary



Excise Duty

VAT

23 3307.10.00 Pre-shave, shaving or after shave preparations

15% 0% 9%

24 8525.80.00 Television cameras, digital cameras and video camera recorders

15% 0% 9%

25 9004.10.00 Sunglasses 15% 0% 9%26 9005.10.00 Binoculars 15% 0% 9%27 9504.50.00 Video games consoles and

machines other than those of subheading 9504.30

15% 0% 9%

28 9101 and 9102 (sub sections) (9101.11.00 - 9102.99.00)

Wristwatches 15% 0% 9%

29 7113 (subsections) (7113.11.00 - 7113.20.90)

Jewellery 15% 0% 9%

30 3307.20.00 Personal deodorants and antiperspirants

5% 0% 9%

31 8517.62.10 Wireless Modems 0% 0% 9%32 Chapter

51 - 55 (5101.11.00 - 5516.94.00)

Fabric 0% 0% 9%

33 4013.10.00 Inner tubes of rubber used in motor cars

5% 0% 9%

34 9404.21.00 Mattresses of cellular rubber or plastics whether or not covered

32% 0% 9%

35 9404.29.00 Mattresses of other material

32% 0% 9%

36 2401.10.00 Unmanufactured tobacco, not stemmed/stripped

$228.74 per kg

15% 9%

37 2401.20.00 Unmanufactured tobacco, partly or wholly stemmed/stripped

$228.74 per kg

15% 9%

38 2402.10.00 Cigars, cheroots and cigarillos

$147.27 per kg

15% 9%

39 2402.90.90 Cigarettes containing tobacco substitutes

$242.52 per kg or 1000 cigarettes,

whichever is greater

$132.73 per kg

9%

40 2403.99.90 Other manufactured tobacco

$147.27 per kg

15% 9%

41 2202.10.00 Waters, including mineral waters and aerated waters containing added sugar or other sweetening matter or flavored

32% 15% 9%

42 2203.00.10 Beer made from malt of alcoholic strength by volume of 5% vol. or less

$3.50 per litre

15% 9%

43 2203.00.90 Beer made from malt of alcoholic strength by volume exceeding 5% vol.

$4.76 per litre

15% 9%

44 2204.10.10 Sparkling wine of alcoholic strength by volume of 1.15% vol. or less

32% 15% 9%

45 2204.10.90 Other sparkling wine $7.43 per litre

15% 9%


Excise Duty

VAT

46 2208.40.10 Rum and other spirits obtained by distilling fermented sugarcane of an alcoholic strength by volume of 11.49% vol. or less

$2.95 per litre

15% 9%

47 2208.40.20 Rum and other spirits obtained by distilling fermented sugarcane of an alcoholic strength by volume of exceeding 11.49% vol. but not exceeding 57.12% vol.

$74.57 per litre

15% 9%

48 2208.40.90 Rum and other spirits obtained by distilling fermented sugarcane of an alcoholic strength by volume exceeding 57.12% vol.

$130.58 per litre

15% 9%

49 2208.50.10 Gin and Geneva of an alcoholic strength by volume of 11.49% vol. or less

$2.95 per litre

15% 9%

50 2208.50.20 Gin and Geneva of an alcoholic strength by volume of exceeding 11.49% vol. but not exceeding 57.12% vol.

$74.57 per litre

15% 9%

51 2208.50.90 Gin and Geneva of an alcoholic strength by volume exceeding 57.12% vol.

$130.58 per litre

15% 9%

52 2208.60.10 Vodka of an alcoholic strength by volume of 11.49% vol. or less

$2.95 per litre

15% 9%

53 2208.60.20 Vodka of an alcoholic strength by volume of exceeding 11.49% vol. but not exceeding 57.12% vol.

$74.57 per litre

15% 9%

54 2208.60.90 Vodka of an alcoholic strength by volume exceeding 57.12% vol.

$130.58 per litre

15% 9%

55 2208.70.11 Liqueurs of an alcoholic strength by volume of 11.49% vol. or less

$2.95 per litre

15% 9%

56 2208.70.12 Liqueurs of an alcoholic strength by volume of exceeding 11.49% vol. but not exceeding 57.12% vol.

$74.57per litre

15% 9%

57 2208.70.19 Liqueurs of an alcoholic strength by volume exceeding 57.12% vol.

$130.58 per litre

15% 9%

58 2208.70.21 Cordials of an alcoholic strength by volume of 11.49% vol. or less

$2.95 per litre

15% 9%

59 2208.70.22 Cordials of an alcoholic strength by volume of exceeding 11.49% vol. but not exceeding 57.12% vol.

$74.57per litre

15% 9%

60 2208.70.29 Cordials of an alcoholic strength by volume exceeding 57.12% vol.

$130.58 per litre

15% 9%


Determining ‘Value for Duty’ and Calculation of Duty The ‘value for duty’ (VFD) is calculated on cost, insurance and freight (CIF) and any other charges for the delivery of goods to the port of destination. Thus, VFD is calculated as1. Cost is the actual price of the goods2. Freight is the freight or transportation charges, whereby it can be either: (i) Sea freight – calculated on cost of Sea freight only. (ii) Air freight – calculated on cost of Air freight x 75%.3. Insurance is calculated on cost and freight in Fiji dollar x 0.5%. The VFD is always calculated in Fijian dollars. For example: if the price of

goods is in foreign currency, then it must be converted into Fijian currency.

Determining ‘Value for Duty’ CalculationExample 1: Goods imported on Sea freight. Good price was FJD$100 and Sea freight was FJD$10. What is ‘value for duty’ (VFD) of the good? Cost (Actual price of goods) = $100. Freight (cost of Sea freight) = $10. Insurance (Cost + Freight) x 0.5% = ($100 + $10) x 0.5% (0.005) = $0.55.Therefore, ‘value for duty’ (VFD) = Cost ($100) + Freight ($10) + Insurance ($0.55). Thus, VFD = $110.55.

Example 2: Goods imported on Air freight. Good price was FJD$100 and Air freight was FJD$10. What is ‘value for duty’ (VFD) of the good? Cost (Actual price of goods) = $100. Freight (cost of Air freight) = $10 x 75% = $7.50. Insurance (Cost + Freight) x 0.5% = ($100 + $7.50) x 0.5% (0.005) = $0.54.Therefore, ‘value for duty’ (VFD) = Cost ($100) + Freight ($7.50) + Insurance ($0.54). Thus, VFD = $108.04.

Calculation of DutyForexample:VFDforsunglassesisFJD$600andthefiscaldutyrateis15%,importexcise duty rate is 0% and VAT is 9%.

1. Fiscalduty:FJD$600*15%=FJD$90.2. Importexcise:FJD$600*0%=FJD$0.3. VAT:(FJD$600+FJD$90+FJD$0)*9%=FJD$62.10.4. Total duty payable: Fiscal duty (FJD$90) + Import excise (FJD$0) + VAT

(FJD$62.10) = FJD$152.10. New Vehicle Importation Requirements and Duty Rates

Importing New Vehicle into FijiNo. Requirements - New Vehicle1 No Import License is needed2 Formally clear the vehicle using licensed Customs agents on Customs Entry.No. Importation Criteria for New Vehicle1 EURO 4 standard;2 New vehicle which run on diesel fuel and which are not EURO 4

standardised vehicle may be imported until 31-10-2016 or until such other extended period that the minister may approve.

New Passenger Vehicle Duty Rates

No. Vehicle Description Fiscal Duty Import Exicse VATWith spark ignition internal combustion reciprocating piston engine and following cylinder capacity (cc)a Of a cylinder capacity not exceeding

1000 cc15% 15% 9%

b Of a cylinder capacity exceeding 1000 cc but not exceeding 1500 cc

15% 15% 9%

c Of a cylinder capacity exceeding 1500 cc but not exceeding 2500 cc

15% 15% 9%

d Of a cylinder capacity exceeding 2500 cc but not exceeding 3000 cc

32% 15% 9%

e Of a cylinder capacity exceeding 3000 cc

32% 15% 9%

No. Vehicle Description Fiscal Duty Import Exicse VATWith compression - ignition internal combustion piston engine (diesel or semi-diesel) and following cylinder capacity (cc)a Of a cylinder capacity not exceeding

1500 cc15% 15% 9%


15% 15% 9%


32% 15% 9%

d Of a cylinder capacity exceeding 3000 cc

32% 15% 9%

Used Vehicle Importation Requirements and Duty Rates

Importing Used Vehicle into FijiNo. Requirements - Used Vehicle

1 Prior to any vehicle being loaded on the vessel from the country of export, the individual who is importing needs to apply for an “Import Licence”.

2 The application should be addressed to the CEO, Fiji Revenue and Customs Authority, Tariff and Trade Section, Private Mail Bag, Suva, Fiji.

3 The importer is required to provide the following supporting documents with the Import Licence application; 1. Invoice; and2.Cancellation,de-registrationorexportcertificate;and3.EURO4compliancecertificate4. If used motor vehicle is imported by a car dealer then a copy of Authorised Motor Vehicle Dealership licence is also required to be produced to FRCA to obtain an import licenceThe importer needs to engage licensed Customs House Agent to clear the vehicle formally from FRCA

No. Importation Criteria for Used Vehicle1 For diesel and unleaded vehicles -

(i) Not more than 5 years from their year of manufacture; and(ii) EURO 4 compliant.

2 For LPG, CNG, solar, electric and hybrid vehicles(i) Not more than 8 years from their year of manufacture; and(ii) EURO 4 compliant.

Used Passenger Vehicle Duty Rates

No. Vehicle Description Fiscal Duty Import Exicse

VAT

With spark ignition internal combustion reciprocating piston engine and following cylinder capacity (cc)a Of a cylinder capacity not

exceeding 1000 cc32% or $3,550 per unit whichever is the greater

15% 9%


32% or $5,350 per unit whichever is the greater

15% 9%



15% 9%

d Of a cylinder capacity exceeding 2500 cc but not exceeding 3000 cc


15% 9%

e Of a cylinder capacity exceeding 3000 cc


15% 9%

With compression - ignition internal combustion piston engine (diesel or semi-diesel) and following cylinder capacity (cc)a Of a cylinder capacity not

exceeding 1500 cc32% or $5,350 per unit whichever is the greater

15% 9%



15% 9%



15% 9%

d Of a cylinder capacity exceeding 3000 cc


15% 9%

Dutyratesapplicableonvehicleareavailableonwww.frca.org.fj

Customs Summary


Luxury Vehicle Levy (LVL)The luxury vehicle levy shall be imposed on engine capacity as follows:(a) $7,500 per unit on vehicles exceeding 2,500 cc but not exceeding 3,000cc

classified under tariff items 8703.23.24, 8703.23.25, 8703.33.14 and8703.33.15; and

(b) $20,000perunitonvehiclesexceeding3,000ccclassifiedundertariffitems8703.24.40, 8703.24.50, 8703.33.24 and 8703.33.25

The luxury vehicle levy may not be applicable on Liquid Petroleum Gas (LPG),

Compressed Natural Gas (CNG), Electric and Hybrid Vehicles, Solar Vehicles and vehicles procured by anyone under concession code 201A, 201B, 203, 204, 205 and 206 of Part 3 of the Customs Tariff Act, 1986.

Any person or body exempted from paying the luxury car levy for vehicles procured under concession code 201A, 201B, 203, 204, 205 and 206 of Part 3 of the Customs Tariff Act, 1986, who at any time within 5 years from the date of importation or delivery from warehouse of such vehicles, sells or disposes such vehicles to any not-entitledpersonsorbodiesotherthanthosespecifiedundertheaboveconcessioncodes, shall be liable to pay the luxury car levy on pro rata basis for the unused period of the vehicle (Legal Notice 52, 2012, pp. 187-188).

Prohibited and Restricted Imports

No Schedule Examples of Prohibited and Restricted Imports

1 Schedule 1 – Absolutely prohibited goods.

For example: dangerous drugs; counterfeit coins or banknotes; dangerous goods designed to promote sex, violence, horror or crime (sex toys, torture tools or movies, pornographic movies…); bombs, chemical weapons… (pp. 132-133).

2 Schedule 2 – Goods imported but does not meet certain conditions, restrictions or requirements

Forexample:fireworks;Margarineorotheroils with similar usage of butter or ghee; milk sweeten or unsweetened products (condensed milk; dried milk; milk substitute and skimmed milk); Methylated spirits; radio communication equipment or products; Radioactive substance; Spirits (brandy, whisky, rum); whales teeth; mechanical harvesters; branches or leaves from origin Queensland, Papua New Guinea or New Caledonia; phones and other products or equipment’s designed to receive radio or television transmission other than local broadcasters and Salt (pp.133-135).

3 Schedule 3 – Goods imported but does not meet license or conditions or restrictions of the Minster.

For example: Gold; Galvanised pre-coated metal coil sheet; Cyclonic screw fasteners, washers and seal for roof and wall claddings; Photocopy equipment and vehicles from chapter 87 (pp.136-137).

4 Schedule 4 – Goods imported but does not meet terms and conditions of license granted by Permanent Secretary for Economic Development, Planning and Tourism.

For example: Butter (0405.00.40); (p. 137).

5 Schedule 5 – Goods prohibited under other written laws.

For example: Animals Importation Act; Arms and Ammunition Act; Copyright Act from Customs Regulations 1986 (revised 2013); Dangerous Drugs Act; Excise Act 1986 (Act 13); Exchange Control Act; Explosive Act; Merchandise Marks Act; Plant Quarantine Act; Quarantine Act; Pharmacy and Poisons Act and Ozone Depleting Substance Act-Controlled Substances (pp.137-141).

Prohibited and Restricted Imports

No Schedule Examples of Prohibited and Restricted Exports

1 Schedule 6 – Absolutely prohibited goods.

For example: dangerous drugs, raw opium, seed or preparations of opium poppy, cannabis, its seed or any preparations, opium pipes or other utensils for use in connection with smoking of opium or its consumption… (p. 142).

2 Schedule 7 – Goods exported but does not meet certain conditions, restrictions or requirements

For example: All birds, live cattle, reptiles, amphibians, bats, Fiji Gos Hawk, whale’s teeth and unprocessed turtle shell. Fijian origin manufactured sugar; copra; wheat bran; oil cake and copra meal; Fijian war weapons, forks made of bone, ivory or woodsforeatinghumanflesh,allartefactsmade from whale tooth, all stone adzes and pounders; wood and wood products (for chapter 44 of Customs Tariff Act); and coffee (pp.144-145).

3 Schedule 8 – Goods exported but does not meet terms and conditions of license granted by Permanent Secretary for Economic Development, Planning and Tourism.

For example: Unprocessed trochus shells classifiedin05080020ofCustomsTariffAct,Schedule 2) (p. 144).

4 Schedule 9 – Goods prohibited under other written laws.

For example: Arms and Ammunition Act; Dangerous Drugs Act; Exchange Control Act; Explosive Act; Fisheries Act; Mining Act and Preservation of Objects of Archaeological and Paleontological Interest Act (pp.144-147).

Note: Customers are encouraged todisclose full information toCustomsofficers.If valued customers are found to provide false information or are involved in any fraudulent practices, duty short paid will be recovered with penalties endorsed under Customs legislations.

Tourist VAT Refund Scheme (TVRS)The TVRS allows tourist to receive refund on tax paid on goods purchased in Fiji through authorized licensed retailer and taken out through International Airports (NadiandNausori)orWharf(SuvaandLautoka)asfinalportofdeparturefromFijiunder the following conditions (Value Added Tax Decree, 1991, Section 70B):

1. The tourist can be eligible to receive refund of tax on goods, if the person is a resident of a country other than Fiji, or is holder of a foreign passport, or 13 years of age above at the date of purchase. If the tourist is retired, the person stillqualifiesprovidedtheaboveconditionsaremet.Ifthetouristisemployedin country other than Fiji can also qualify. The holder of student permit shall only be eligible to receive refund, if he is resident of a country other than Fiji and had purchased goods less than 4 months before expiry of the student permit

2. The tourist cannot receive a tax refund on the following goods:a. Consumed goods – goods that have been partly consumed at the time at

which the tourist leaves Fiji. This also includes any services received, for example accommodations and food.

b. Commercial goods – goods exported for business or commercial purposes, and

c. Exported goods – goods that will be exported by freight as unaccompanied baggage.

KindlynotethegoodsneedstobepresentedtoCustomsofficerforinspectionin order to qualify tax refund. The goods should be in the same condition as it has purchased.

3. The goods must be purchased from approved and licensed retailers. These retailers will display TVRS logo in their shops and the tourist can ask for TVRS


retailerlicensecertificatefromtheretailersforverificationpurposes.4. The goods should be purchased within 2 months at the time goods are

declared for tax refund and taken out of Fiji to another country.5. The tourists need to purchase goods with minimum total purchased goods

value of FJD$500 (inclusive of tax) to qualify for the tax refund. 6. The tourist needs to obtain the approved and prescribed TVRS forms from

retailers at the time of purchasing the goods. This form needs to be supported by tax invoices showing the goods description, date of purchase and amount inclusive of tax.

7. The tourist shall submit the application form with the goods and supporting tax invoices to Customs at TVRS counter at the Nadi International Airport, Nausori International Airport, Lautoka Wharf and Suva Wharf.

8. The goods should be inspected and application form has to be endorsed by Customsofficer; before the goods are checked inor carried into aircraft orcruise ship as hand luggage.

9. The tourist needs to provide correct and complete information or documents asrequiredbytheCustomsofficeratthetimeofprocessingforrefund.

10. TheCustomsofficerwillgivepaymentvouchertotouristwiththegoodsandcopy of the application form.

11. The tourist must produce the refund form and voucher to the authorized financialinstitutionofficerandofficerwillpaythetouristinFijicurrencycashbefore the tourist leaves Fiji.

12. NorefundshallbeissuedbythefinancialinstitutionafterthetouristhasleftFiji.

13. The goods cannot be taken out of the Customs controlled area in departure, for example: International Airport departure or Wharf Customs controlled areas.

14. The tourist should depart with the goods within 4 hours from the time of applicationendorsementbytheCustomsofficer.Aftertheapplicationformforrefund has been endorsed, the tourist should not part with the possession of goods or give it to any other person except to the counter staff for checking in.

15. However, any person receiving goods from tourist after the goods are inspected andapplicationisendorsedbyCustomofficerisliableforfinenotexceeding$5,000orimprisonmentupto6monthsorbothfineandimprisonment.

16. Any person who brings the goods out of Customs controlled area in departure (for example: International Airport departure or Wharf Customs controlled areas) is after the goods are inspected and application is endorsed by Customs officerisliableforfinenotexceeding$5,000orimprisonmentupto6monthsorbothfineandimprisonment.

17. Any person who duplicates receipt to mislead the tourist or Customs for finenotexceeding$10,000or imprisonment for6monthsorboth fineandimprisonment.

18. Any tourist knowing provides false documents in order to claim a refund undertheschemeisliableforfinenotexceeding$5,000orimprisonmentupto6monthsorbothfineandimprisonment.

Common Customs Infringements

No Section Type of Offence Penalty 1 Section 116,

Customs ActAny persons who fails to declare or to produce any baggage or things as required by Customs at the time of arrival into Fiji. For example: Not showing the content of the baggage’s or not answering the questions

Fine not exceeding $10,000 or triple the value of the things not

declared or of the baggage or goods not produced, whichever

is greater and anything chargeable with any duty or

tax which is found concealed or is not declared is liable for

forfeiture2 Section 17,

Custom Tariff Act

Any person found to abuse any duty concession

Fine not exceeding $10,000 and the goods if any in the subject matter are liable for forfeiture.

3 Section 123, Customs Act

Obstruction in the form of physical and verbal assault and hinders Customs officers to perform their duties

Fine not exceeding $20,000 or imprisonment for 4 years or both


Any person unlawfully assuming the character of an officer or impersonating a Customs officer. For example: Any person telling the public that he or she is a Customs officer.


No Section Type of Offence Penalty 5 Section 135 A,

Customs ActAny person colluding, conspiring or conniving with any person to commit a Customs offence

Fine not exceeding $200,000 or imprisonment for 12 years or both. The goods if any in

the subject matter are liable for forfeiture.


Any person who removes or destroys dutiable goods from warehouse or Customs controlled area without paying duty

Fine not exceeding $10,000

7 Section 137 (a-i), Customs Act

Any person who commits Customs offences. For example: making false documents (Customs Entry); making false oral declaration; refusing to give correct name and address to Customs Officer

Fine not exceeding $10,000

8 Section 137 A, Customs Act

Any person making false statements. For example: making statements knowingly or recklessly which is false and misleading in material particular.

Penalty twice the amount of duty or penalty of $1,000, whichever

is greater


Any person found counterfeiting


such fine and imprisonment10 Section 139,

Customs ActAny person found to fraudulently evade duty payment

Fine not exceeding 3 times the value of goods or $20,000,

whichever is greater or imprisonment for 2 years or both. The goods if any in the subject matter are liable for

forfeiture.11 Section 141,

Customs ActAny person found to aid or abet in anyway directly or indirectly concerned in commission of any offence

Fine not exceeding $10,000 and the goods if any in the subject matter are liable for forfeiture.

12 Section 143A, Customs Act

Any person found to inference with the system

Fine not exceeding $20,000 and to imprisonment for 2 years

13 Section 70 B, Value Added Tax

Any person who brings the goods out of Customs controlled area in departure (for example: International Airport departure or Wharf Customs controlled areas) after the goods are inspected and application is endorsed by Customs officer

Fine not exceeding $5,000 or imprisonment up to 6 months

or both.

14 Section 70 B, Value Added Tax

Any person who duplicates receipt to mislead the tourist or Customs

Fine not exceeding $10,000 or imprisonment for 6 months or

both. 15 Section 70 B,

Value Added Tax

Any tourist knowing provides false documents in order to claim a refund under the scheme

Fine not exceeding $5,000 or imprisonment up to 6 months

or both.


Notes

This publication has been prepared as a quick reference for FRCA customers

and staff on taxation matters. The information in this document issubject to change without notice. For more information, please contact

the Public Relations team on Phone: (679) 3243 505/324 3509/324 3504;

Fax: (679) 3302 321; Email:[email protected]

Fiji Revenue & Customs Authority