As part of the Fiji-Australia Vuvale Partnership, the Australian Border Force (ABF) and the Fiji Revenue and Customs Service (FRCS) have signed a new Joint Work Program, paving the way for strengthened collaboration on border security.

The 2024-2025 Joint Work Program, signed by ABF Deputy Commissioner Tim Fitzgerald and FRCS CEO Udit Singh, celebrates the first anniversary of the ABF’s presence in Fiji. This agreement not only underscores Fiji’s leadership in regional border security but also reflects the strong and enduring relationship between Australia and Fiji.

Over the past year, the Australian Border Force (ABF) has stationed two officers in Fiji as part of its Pacific Network. These officers have collaborated closely with local border agencies and the Oceania Customs Organisation, conducting in-country workshops, training sessions, and joint operations. Their efforts have significantly enhanced Fiji’s ability to manage emerging border risks in the maritime, aviation, and cargo sectors.

A key focus of this collaboration has been the fight against revenue leakage and the promotion of legitimate trade and travel, particularly through FRCS’s Gold Card initiative, a program that encourages compliant trade practices.

The ABF has also facilitated multi-agency visits to Australia, providing FRCS officials with firsthand experience of Australia’s border management practices, including interactions with Maritime Border Command, Container Examination Facilities and the ABF’s Detector Dog Program.

The new Joint Work Program strengthens these ongoing efforts by further advancing capabilities in key areas such as maritime security, intelligence, and targeting operations, along with improved screening processes for containers, cargo, and mail. It also places a strong emphasis on trade-related priorities within enforcement, revenue, and compliance.

Additionally, the ABF is committed to supporting FRCS’s leadership through various workplace culture initiatives, including gender equality programs, future leader mentoring, and the sponsorship of joint awards to recognize excellence in innovation and leadership.

Reflecting on the partnership, ABF Superintendent Uriah Turner praised the progress made over the past year but acknowledged the challenges ahead.

“While we’ve achieved a great deal together, there is still much work to be done. By form alising our partnership, we can ensure our efforts are focused and effective in addressing border security vulnerabilities, delivering the best outcomes for both nations. It has been a privilege to work alongside our FRCS colleagues, and we commend their dedication to protecting Fiji’s borders,” Superintendent Turner said.

FRCS CEO, Mr. Udit Singh expressed his appreciation for the outstanding support and commitment provided by the Australian Government and ABF in further enhancing Fiji’s border management and security.

“FRCS values the strong partnership we have established with ABF and thank the Australian Government and ABF for the support towards FRCS in the form of customs modernization, technical assistance and capacity building that has helped FRCS improve its core roles – border protection, security, trade facilitation, revenue and compliance,” Mr. Singh stated.

“We are immensely pleased with the formalization of our partnership, as this engagement and collaboration will further enhance FRCS in achieving its strategic objectives of protecting our borders from illicit activities and facilitating legitimate trade and travel.”

This week, the Coordinator of the Pacific Detector Dog Programme (PDDP), Inspector Todd Southall, along with Senior Project Officer Ms. Fiona McPhail, paid a courtesy visit to the Fiji Revenue and Customs Service (FRCS). During their visit, the PDDU team engaged in discussions with FRCS CEO Mr. Udit Singh, Director of Customs and Border Ms. Shelini Kumar, and Chief Customs Officer for Intelligence and Border Compliance Mr. Marika Vuniyayawa.

The meeting centred on the ongoing collaboration between the New Zealand PDDP and the FRCS, focusing on support for Fiji’s canine unit. Key topics included new training and capacity-building initiatives, the planned expansion of the canine unit in Nadi and Savusavu, and upcoming conference as well as other planned K9 operations.

The PDDP, funded by New Zealand’s Ministry of Foreign Affairs and Trade, is managed by New Zealand Police with support from the New Zealand Customs Service. The program enhances the detection capabilities of border agencies’ Detector Dog Units in Fiji and other Pacific Island nations. It provides comprehensive training for dog handlers, supplies trained canines, and builds capacity in leadership, systems, legal enforcement, and prosecution related to the interception of illicit materials, particularly drugs.

The programme has been highly successful, leading to significant drug seizures in recent years. Inspector Southall commended the Fiji Customs Detector Dog Unit for its exemplary display of the skills and competencies essential for a robust K9 facility.

Our CEO also thanked the PDDP team for their continuous support, guidance and partnership with FRCS.

A joint search and rummaging operation conducted on a foreign-flagged sailing vessel in Savusavu led to the detection and seizure of undeclared alcohol with a total duty liability and compounding penalty amounting to more than FJ $6,500.

The collaborative vessel monitoring assessment was carried out through the combined intelligence efforts of the Fiji Revenue and Customs Service (FRCS) and the Republic of Fiji Navy (RFN).

A joint boarding team comprising of representatives from FRCS, RFN, Fiji Dog Detector Unit (FDDU), Fiji Police Force, Fiji Immigration Department, Ministry of Fisheries, Biosecurity Authority of Fiji (BAF), Maritime Safety Authority of Fiji (MSAF) and Ministry of Health and Medical Services (MOH) searched the vessel and confiscated 234 bottles of 200ml rum, three bottles of 750ml rum and one bottle of 1 litre liquor.

The seized goods were handed over to FRCS officers for detention and the vessel’s master was apprehended and charged under Section 137 (a) of the Customs Act 1986 for committing an offence.

FRCS CEO, Mr. Udit Singh commended the officers for the successful interception and for carrying out their duties diligently in ensuring that our borders are protected from illegal activities.

“Alcohol is subject to excise duty on import to Fiji and smuggling deprives the country of revenue that would otherwise be used to fund vital public services such as schools, hospitals and infrastructure,” Mr. Singh said.

“We wish to remind operators of foreign vessels to understand and comply with the entry requirements of Fiji. FRCS will have zero tolerance for illegal activities detected at the Fijian borders.”

The successful joint operation marked the culmination of a two-week Seaport Border Management Vessel Search Training, the third iteration of such training. The training,

conducted in Savusavu, encompassed a two-pronged approach over two weeks. A group of interagency facilitators engaged in training 35 participants from maritime border security agencies, and a second group engaged in conducting community awareness to 15 villages, supported by the Ministry of i-Taukei Affairs.

The training is supported by the Government of Japan and the United Nations Development Program (UNDP) in partnership with FRCS and other agencies. The success of the vessel search and seizure underscores the importance of leveraging the strengths of partner agencies to enhance detection, deterrence, and response to maritime security threats.

The continued support from development and regional partners in enhancing the capacity and capability of Fiji’s maritime border security agencies reinforces national efforts to strengthen maritime security. These efforts, led by the Ministry of Home Affairs and Immigration will include formalising the endorsement of the Maritime Border Cooperation Framework.

The Framework will cover aspects related to strengthening coordination and maritime domain intelligence efforts at the Maritime Essential Services Centre (MESC). The MESC, scheduled for handover to the RFN in the first quarter of 2025, will include seconded officers from maritime border security agencies operating in a joint environment.

Additionally, the framework also aims to enhance cooperation at sea as part of the efforts to strengthen Fiji’s maritime borders,

The Fiji Revenue and Customs Service (FRCS) has achieved a historic milestone by surpassing $3 billion in revenue collections for the fiscal year, 2023-2024. With a final net revenue of $3.1 billion, FRCS has exceeded its forecast by $68 million, representing a 2.3% increase. This marks a remarkable growth of $819 million, or 36%, compared to the previous fiscal year of 2022-2023.

This is the first time FRCS has reached the $3 billion mark. Prior to this achievement, the highest revenue collections were $2.83 billion in the 2017-2018 fiscal year and $2.81 billion in the 2018-2019 fiscal year, the two years before the pandemic.

The most significant revenue growth has come from Value Added Tax (VAT), which now contributes 44% to the total revenue. The increase in VAT collections can be attributed to the growth in the economic activity and the key sectors, higher import volumes, the change in rate from 9% to 15%, and the compliance initiatives by FRCS.

Income taxes including the Corporate Tax and Pay As You Earn and trade taxes such as fiscal duty and domestic excise taxes, all contributed significantly towards the total collection.

In light of this milestone collection, Chief Executive Officer Mr. Udit Singh shared the following remarks, “Surpassing the $3 billion revenue mark is a significant achievement for the Fiji Revenue and Customs Service and a testament to the resilience and growth of key economic sectors in Fiji. Our strong performance is a reflection of the robust recovery and expansion in sectors such as manufacturing, wholesale & retail trade, and accommodation & food services.”

“The impressive increase in VAT collections, supported by the rate adjustment and vibrant economic activity, highlights the success of our efforts in enhancing compliance and ensuring the accurate collection of taxes. We are also seeing a robust performance in income taxes, with both corporate and PAYE collections reflecting a strong economic rebound.”

“Our ongoing commitment to tightening compliance measures and supporting taxpayers has been instrumental in achieving this milestone. We have engaged platforms such as the VAT Monitoring System and other profiling tools to proactively identify non-compliance and address them. We remain dedicated to fostering a transparent and efficient tax system that supports Fiji’s economic growth and development.

“I would also like to express our gratitude to the government for its unwavering support, as well as to our partners, including the Fiji Police Force, Australian Tax Office, Australian Border Force, and New Zealand Police and New Zealand Customs, for their ongoing collaboration. Most importantly, I extend our sincere thanks to all taxpayers who have diligently filed and paid their taxes on time. Last but not least our gratitude goes to our staff across the country for continuing to raise the bar and improve performance. We encourage all taxpayers to contact FRCS for assistance with their tax matters and to ensure continued compliance.”

Our CEO, Mr. Udit Singh, attended the 26th Oceania Customs Organisation (OCO) Annual Conference in Rarotonga, Cook Islands, from 29th to 31st July 2024.

The conference held under the theme “Strengthening Partnerships for Dynamic Solutions and a Future-ready Blue Pacific” fostered dialogue, shared valuable insights, and reinforced the commitment of member countries to work collaboratively towards dynamic solutions and a resilient Blue Pacific.

The outcomes of the conference will guide future initiatives and efforts in Customs reform, modernization, trade facilitation, revenue, compliance, enforcement, border security and regional security.

The conference concluded with a commitment to continue strengthening partnerships and enhancing cooperation among OCO members and partners to ensure a future-ready Customs administration capable of addressing the dynamic challenges of the Pacific region.

The Fiji Revenue and Customs Service (FRCS) will continue to benefit from the technical assistance provided by the Australian Tax Office (ATO) with the extension of ATO’s capacity-building programme for FRCS for another year.

 FRCS CEO, Mr. Udit Singh expressed his appreciation for the outstanding support and commitment provided by the Australian Government and ATO in further enhancing Fiji’s Tax Administration and achieving its strategic objectives.

“FRCS values the strong partnership we have established with ATO through the ATO Technical Assistance Program for FRCS, and we are grateful for the capacity-building efforts we have received from the ATO over the years,” Mr. Singh said.

“The partnership aims to build a strong and effective working relationship between ATO and FRCS to support FRCS in its work to design and implement a strong, transparent and effective tax regime in Fiji.”

“FRCS will continue its engagement and collaboration to ensure we keep on learning from ATO to deliver world-class services to the public in Fiji,” he further reiterated.

ATO’s Director of International Relations, Capacity Building and Transparency, Ms. Gabrielle Jackson, stated that ATO was immensely pleased to see the extension of the program, which reaffirmed the success of its capacity-building progress and dedication to support FRCS in achieving its strategic objectives.

“This extension not only underscores our mutual trust and respect but also sets the stage for continued success in capacity building and technical assistance,” Ms. Jackson said.

Recently ATO’s Assistant Director, International Relations, Capacity Building and Transparency, Ms. Isabelle Hu, National Director, Investigations Criminal Law Program, Fraud and Criminal Behaviours Mr. Justin Clarke and Director, Exchange of Information, International Support and Program, Ms. Andi Watson visited FRCS for a technical mission. This mission aimed at establishing robust mechanisms for the set-up of the exchange of information on request and spontaneous exchange of information and support capacity building to strengthen FRCS’s capabilities in identifying, investigating and combating tax crime.

According to Ms. Isabelle Hu, by sharing knowledge and best practices, the ATO aims to support FRCS in meeting the international standard and strengthen FRCS’s capability to combat tax evasion and improve compliance.

“We would like to express our sincere appreciation for the proactive engagement and productive experience we have had during this mission. The dedication and collaboration demonstrated by the FRCS team has been exemplary. This mission has not only strengthened our professional relationship but also reaffirmed our shared commitment to achieving excellence in tax administration,” Ms. Hu stated.

During the mission, ATO also hosted an exclusive event tailored for students currently working at the ATO University Paid Internship Program and the FRCS Tertiary Entry Level Paid Program. This event aimed to provide valuable insights and network opportunities for the students to exchange ideas, experiences and best practices with peers from both countries.

“The ATO values its close and collaborative relationship with the FRCS. Our partnership is built on mutual respect, shared goals and a commitment to excellence in tax administration,” Ms. Hu said.

“As we look towards the future, our capacity-building program is committed to aligning our efforts with the FRCS’s vision for a robust and efficient tax administration. Our next upcoming work priorities will concentrate on enhancing compliance and debt collection processes, which are pivotal to ensuring the integrity and sustainability of Fiji tax systems,” she said.