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Business Registration

To engage in commercial import or export activities in Fiji, an individual must initially register their business with the Registrar of Companies under the Ministry of Justice. The business registration procedure in Fiji aims to be completed within a maximum timeframe of 1-2 days.

Please note that to establish a foreign business in Fiji, you must apply for a Foreign Investment Registration Certificate, which is issued by Investment Fiji.

Click here to see the procedure for Business registration. 

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Tax Identification Number (TIN) Registration

All individuals and entities wishing to conduct business in Fiji are required to obtain a Tax Identification Number (TIN) from the Fiji Revenue and Customs Service (FRCS). The TIN registration applies to various categories, including individuals, companies, partnerships, trusts, cooperatives, and government entities. This number is essential for tax purposes and is used for all official transactions with the FRCS, including filing tax returns and other business-related activities.

Please click here to see the procedure for TIN registration.

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Trader Registration

In order to export certain commodities, the exporter is required to register with the respective authority that is responsible for the governance of that commodity.

Click here for registration to Trade in Specimens of Species Protected Under the Endangered & Protected Species Act

Click here to register in the Record of Fish Exporters and Importers

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Product Registration  

To export certain products, exporters must either register or obtain prequalification from the relevant authority responsible for regulating that commodity. This process ensures the exporter meets the necessary standards and complies with legal requirements for international trade.

Click here for Provisional Registration of Medicinal Products.

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Business Incentives

Fiji offers various incentives to exporters, particularly for key sectors, including Agriculture, Fisheries, Manufacturing, Environmental, and SMEs. Notable incentives include:

The Export Income Deduction (EID)

As outlined in the Income Tax Act 2015, is a tax incentive designed to encourage exports from Fiji. It allows businesses to claim a deduction based on their export income, with rates differing by industry. For agriculture, fisheries, and forestry, the deduction rate is 90% for the tax year 2025, while for other industries, it is 60%. The deduction is calculated by subtracting export-related expenses from export sales, and then multiplying the resulting export income by the applicable deduction rate. Businesses involved in both export and domestic sales must maintain separate records and allocate overhead costs accordingly. Re-exports, or the export of goods with little or no processing, do not qualify for the deduction. To qualify for the EID, export earnings must be remitted to Fiji, with proof provided through bank confirmations or statements. Companies must keep detailed records of exports for seven years, including customer information, export values, and export license numbers.

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Government Support

The government offers various forms of support to exporters in different sectors:

Forestry

• Companies in the logging industry may qualify for duty concessions on new cabs and chassis
• The Forestry Subsidy Assistance Scheme provides financial aid for income-generating forestry projects, particularly those benefiting small-scale producers, utilizing wood waste, or supporting community-driven production.
• The Seed Capital Revolving Fund (SCARF) assists resource owners with projects up to $250,000. Proposals must be vetted by the Ministry of Forestry and the facility is managed by the Fiji Development Bank (FDB).

Manufacturing

• Fijian Made – Buy Fijian Made: A branding initiative promoting local products in domestic and international markets.
• Young Entrepreneurship Scheme (YES): Supports young entrepreneurs with innovative business ideas.
• National Export Strategy (NES): Offers grants to exporters aiming to increase competitiveness and diversify markets.
• Economic Zone: The Wairabetia Economic Zone in Lautoka provides facilities to support businesses near key transport hubs.

These incentives and support programs foster business growth and export competitiveness in Fiji.

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Export Procedure

• It is mandatory for all businesses or individuals wishing to export goods into Fiji to register with the Fiji Revenue and Customs Service (FRCS)
• Customs agent submits the Customs Declaration (CUSDEC) and the supporting documents to the ASYCUDA World System.
• There are four types of Custom Lanes: Green, Yellow, Blue, and Red
  • CUSDECs going through the Green Lane ASYCUDA WORLD will be released without further scrutiny.
  • CUSDECs going through the Yellow Lane normally have the documents inspected for compliance.
  • CUSDECs going through the Blue Lane consignment will be subjected to additional document reviews, checks of export permits, or clarification of the goods' classification under the Harmonized System (HS) Code and A physical inspection may also be required to verify the declared goods against the documentation after the clearance of the goods from Customs Control.
  • CUSDECs going through the Red Lane are considered high-risk commodities, and Physical inspection is mandatory prior to clearance of the goods from Customs Control
• Once the goods receive clearance from FRCS, CUSDEC will be re-routed to get clearance from Other Border Agencies, which include the Bio Security Authority of Fiji, and Ministry of Health, Etc.
• Fiji Revenue and Customs Services will issue the cargo release order. You or your Customs Agent will be able to print.
•  2 Once the goods are cleared, you or your designated Customs agent can proceed with the export of their consignment after necessary arrangements with the shipping agents to the respective importing country.

Please click here for further information on the Export Clearance Process

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Prohibited Goods

Prohibited goods may include, but are not limited to:

Dangerous Drugs.

Any seed of the opium poppy (Papaver somniferous) or any portion of the plant except any product containing seed or part of the plant (Papaver somniferous) that is no longer capable of germination, as certified under the Plant Quarantine Act that the product has been sterilized and no longer capable of germination, including an exemption certificate issued under the illicit Drugs Control Act 2004.

Firearms

Raw Opium.

Any seed of the opium poppy or any portion of the plant.

Indian Hemp (Cannabis Sativa or Cannabis Indica).

Any resin obtained from Indian Hemp and preparations of which such resins form the base.

Any seed of Indian Hemp or any portion of the plant.

Coca leaf.

Any seed of the Coca leaf or any portion of the plant.

Prepared Opium.

Opium pipes or other utensils for use in connection with the smoking of opium or any utensil for use in connection with the preparation of opium for consumption.

Shark Fins

Live Coral

Goods that are prohibited from exporting from Fiji are likely to be detained by the Fiji Revenue and Customs Services, and the exporter may also be liable for a financial penalty not exceeding $25,000/=.

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Controlled/ Restricted Goods

Restricted goods may include, but are not limited to, certain types of:

Firearms and ammunition

Illicit Drugs

Explosives

Live fish of any kind

Wood and wood products

Minerals

Monuments or objects of archaeological or palaeontological interest

All birds (other than domestic fowls, ducks, turkeys, geese, and pigeons) alive or dead and the plumage or any part of the plumage of such birds.

All live cattle

All reptiles except the marine turtle

All amphibians, except the toad (Bufo Marinus)

All bats

The Fiji Gos Hawk (Accipiter Rufi-torgues)

Whale's teeth (commonly known as Tabua‖), breastplates of pearl and ivory (civa vono-vono‖), and ivory necklaces (Wasekaseka‖)

Unprocessed turtle shell

The Fiji Islands manufactured sugar in any consignment exceeding 5 kg

Copra

Coffee

Gold coin or bullion

Unprocessed trochus shells

Before exporting controlled or restricted goods from Fiji, an Exporter should ensure that the goods have the necessary Authorization or permits issued by the appropriate authorities and have complied with the appropriate measures for exportation. To determine what goods are controlled or restricted at exportation from Fiji, go to the ‘Measures’ link of the Fiji Trade Information Portal.

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Export Valuation

No customs duties apply to exported goods, except for certain commodities, including molasses, precious metals, gold, silver, and aggregates. A fee of $11.50 is also payable for each entry lodged with FRCS.

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