Fiji Customs Import and Export Taxes
Fiji imposes a variety of taxes on imported and exported goods, including customs duties,
consumption taxes, and value-added tax. Here are some overviews:
Customs duties
Customs duties are taxes levied on the value of goods. The tariff rate varies depending on the category of goods, ranging from 0% to 62.5%. Generally, luxury goods and non-essential goods have higher tariff rates.
Consumption tax
Consumption tax is an indirect tax levied on certain specific goods, such as tobacco, alcohol, fuel, and vehicles. The consumption tax rate is 15%.
Value-added tax
Value-added tax is an indirect tax levied on goods and services sold in Fiji. The value-added tax rate is 15%. However, some goods and services are exempt from value-added tax, such as basic food, education, and medical services.
Tax threshold
For personal imports, items with a value of no more than 2,000 Fijian dollars are exempt from customs duties and value-added tax. For personal imports with a value of more than 2,000 Fijian dollars, customs duties and value-added tax will be levied.
Other fees
In addition to customs duties, consumption taxes, and value-added tax, other fees may also be levied on imported goods, such as port fees, inspection fees, and agency fees.
Here are some useful resources on Fiji Customs import and export taxes:
Fiji Customs website: https://frcs.org.fj/
