Guide to Import

This page provides useful information to prospective importers in Fiji. From the inception of a business till the import of commodities, all the useful information and legal framework are outlined here. You may also find information and eligibility for availing services of customs agents, filing of goods declaration, and warehousing facilities. 

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. 

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.

Trader Registration

To import certain commodities, the importer is required to register with the respective authority that is responsible for the governance of that commodity.

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

Click here  Registering in the Record of Fish Exporters and Importers

Product Registration  

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

Click here for Provisional Registration of Medicinal Products

Click here for Prequalification of Finished Pharmaceutical Products and their Manufacturers.

Import Procedure​

  • The Carrier or Shipping Agent registers the inward manifest 48 hours before the consignment arrives at the Fiji Sea Port or 9 hours before the consignment reaches the Fiji airports
  • It is mandatory for all businesses or individuals wishing to import goods into Fiji to register with the Fiji Revenue and Customs Service (FRCS)
  • The Customs agent submits the Customs Declaration (CUSDEC) and the supporting documents to the Customs Online Portal  known as ASYCUDA World System for processing the Customs Declaration
  • Fiji Revenue and Customs Services (FRCS) will assess customs duty and taxes based on the classification and declared value of the goods. The Customs agent will complete the payment of duties and taxes
  • 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 import 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, physical inspection of goods  is mandatory before clearance of the goods from Customs Control
  • Once the goods received clearance from FRCS, other Border Agencies which include Bio Security Authority of Fiji, and Ministry of Health, Etc which wil required to clear the CUSDEC from the ASYCUDA World to allow for the clearance of the goods. 
  • Fiji Revenue and Customs Services will issue the Cargo Release Order from the ASYCUDA system, and the issuance will be notified to the Customs Agent.
  • Once the Cargo Release Order is generated, the shipping line submits the delivery docket through the Port Authority’s online portal.
  • After approval, the customs agent can proceed with collecting the goods from the port.

 

Please click here for further information on the Import Clearance Process

 

Custom Brokers

A customs broker is an individual or business licensed by the Fiji Revenue and Customs Service (FRCS) to handle customs clearance on behalf of importers and exporters. The licensing of customs agents and freight forwarders is governed by Sections 144 and 148A, and 149 of the Customs Act 1986. This regulatory practice ensures that only qualified individuals can handle customs clearance for importers and exporters. To be licensed, agents must meet specific criteria, including being a "fit and proper" person, having completed relevant training or having significant experience in customs operations, and demonstrating compliance with financial and legal requirements. Agents are responsible for complying with customs laws, maintaining knowledge of import/export procedures, and following ethical business practices. The licensing process is overseen by the CEO of the Fiji Revenue and Customs Service (FRCS), who also issues a Code of Conduct for Shipping, Airline Agents, Forwarders, and Customs Brokers. Violations of customs laws or misconduct can lead to the revocation or non-renewal of an agent’s license.

For further information, please click here

For a list of approved Customs brokers by FRCS please click here

Duties and Taxes

When importing goods, customs duties are determined by factors such as whether the goods are for personal or commercial use, and if they qualify for concessions or duty-free allowances. The duties typically include fiscal duty, import excise duty, and VAT, with rates varying depending on the type of goods. The exact amount of customs duties payable is calculated based on the value of the goods and the applicable duty rates, which are outlined in the Fiji Harmonized Customs Tariff Schedule. Customs also provides methods for payment and up-to-date exchange rates for converting foreign currencies into Fijian dollars. Concessions may apply to certain goods, reducing the amount of duty payable.

For further information, please click here

 Payment of Duties

The broker/declarant is responsible for paying duties and taxes owed on the CUSDEC within a maximum of four working days (4) days from the assessment Notice. If the entry is not collected within the prescribed period, additional penalty charges may apply. Payments can be made through bank transfer, online via the Fiji Revenue and Customs Services (FRCS) payment portal, or in person at local FRCS offices.

Exemptions

Certain goods may be exempt from duties and taxes if they meet certain conditions as per the Customs Tariff Act, No. 12 of 1986;

  • Goods imported by statutory bodies or registered charitable trusts.
  • Imported machinery, equipment, and materials used in manufacturing or production processes that promote industrial development in Fiji.
  • Machinery, equipment, and materials imported by companies licensed under the Tax-Free Zone Decree, of 1991
  • Goods brought into Fiji that remain on the aircraft or vessel and are then exported.
  • Goods entered under bond for transshipment or warehoused goods entered for exportation or use as stores on aircraft or ships.
  • Re-imported goods if they have not been subjected to processing outside Fiji or if any processing does not alter their form or character. The original duty must have been paid at export.
  • Goods imported for temporary use or purposes may qualify for remission or reduction of duty.
  • If goods do not meet the terms of the sales contract, the importer may be eligible for remission or refund of duties if the goods are returned or destroyed with the seller’s consent.
  • Private individuals import goods for personal use, with the total value not exceeding FJD 1000(including cost, insurance, and freight) will be subject to 15% VAT only, and any excess of $1000.00 will be subject to normal duty.

Goods Classification

The classification of goods for customs and tariff purposes is based on the International Convention on the Harmonized Commodity Description and Coding System, which was established by the Convention signed in Brussels on June 14, 1983. The Tariff follows the principles and rules set out in the Harmonized System (HS), specifically using the 8-digit format. The first two digits categorize products by chapter, the next two further specify the classification by heading, and the final four digits provide additional details through the HS Subheading. The classification process is governed by several interpretative rules, which guide how goods are categorized when they have multiple potential classifications. For example, goods that are incomplete or disassembled but retain the essential character of the complete article are classified in the same way as their finished counterparts. Additionally, when goods consist of multiple materials, they are classified based on the material or component that gives the product its essential character. These interpretative rules help ensure consistency and accuracy in the classification of goods for tariff purposes in Fiji. Furthermore, the classification process is influenced by Section and Chapter Notes, and the Customs Tariff ensures that goods are accurately assessed for duties and taxes based on their specific characteristics and intended use.

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.

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

Refer to the Customs Prohibited (Imports & Export) Regulation 1986 for detailed information

Controlled/ Restricted Goods

  • 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 importing controlled or restricted goods to Fiji, an Importer should ensure that the goods have the necessary Authorization or permits issued by appropriate authorities, and have complied with the appropriate measure for importation. To determine what goods are controlled or restricted at importation to Fiji, go to the ‘Measures’ link of the Fiji Trade Information Portal.

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