FRCS continues to invest in building a more informed and financially responsible community through targeted education and outreach initiatives. Recently, the FRCS Ba team conducted an engaging awareness session at DAV College in Ba, bringing together teachers, staff, and students to learn more about taxation, taxpayer responsibilities, and the range of services provided by FRCS.

The session covered a variety of important topics, including the role of FRCS, key tax incentives and concessions, Tax Free Region (TFR) benefits available to businesses and individuals in the Ba region, and the different tax types administered by FRCS such as Income Tax, Pay As You Earn (PAYE), Value Added Tax (VAT), Fringe Benefits Tax (FBT), and Capital Gains Tax (CGT). Participants also gained valuable insights into Tax Clearance requirements and the benefits of the Taxpayer Online Service (TPOS), which offers a convenient and efficient way to manage tax obligations.

Beyond raising awareness, the FRCS team provided practical support by assisting students under 18 years of age with TIN registrations, facilitating the issuance of Joint Cards for eligible teachers and students over 18, and helping staff and senior students register for TPOS. This hands-on assistance ensured that participants not only gained knowledge but were also equipped to access essential FRCS services with ease.

The College Principal expressed appreciation for the support provided by FRCS, noting the positive impact the programme had on both students and staff. The initiative was well received by participants and highlighted the importance of fostering financial literacy, tax awareness, and civic responsibility among young people. The Principal also thanked FRCS for its ongoing commitment to community engagement and looked forward to future collaborations that will continue to educate and empower the next generation.

Chief Executive Officer Mr. Udit Singh and the Executive Leadership Team (ELT) presented the 2024-2025 Annual Report to the Standing Committee on Economic Affairs in August 2026, displaying a year of strong performance, record revenue collection, and significant strides in FRCS’ ongoing transformation journey.

Describing the year as a significant milestone in FRCS’ journey towards becoming a modern, intelligence-led, and customer-focused revenue and customs administration, Mr. Singh highlighted the organization’s strongest achievement: the collection of $3.485 billion in net government revenue.

The result exceeded the annual forecast by $185.6 million (5.6%) and surpassed the previous financial year’s collections by approximately $380 million (12.3%). Revenue growth was broad-based, with strong contributions from corporate income tax, withholding tax, domestic VAT, import duties and fiscal duties.

Mr. Singh noted that the outstanding performance reflected strong economic activity across key sectors, including tourism, employment, wage growth, corporate profitability, consumer spending, and imports, supported by enhanced compliance initiatives and targeted enforcement activities.

A major achievement during the year was the successful Tax Amnesty Programme, which enabled nearly 40,000 outstanding tax returns to be lodged and brought many taxpayers back into the compliance system. With the amnesty now concluded, FRCS is strengthening its focus on voluntary compliance through risk-based enforcement and the implementation of its Compliance Improvement Strategy 2025-2028.

Early compliance interventions identified approximately $45 million in additional tax liabilities, with around $30 million already collected. FRCS continues to leverage data analytics, third-party information, taxpayer segmentation, and intelligence-led approaches to better identify and manage revenue risks.

Border protection also remained a key priority. FRCS strengthened partnerships with the Australian Border Force, New Zealand Customs, the World Customs Organization, and other local and international agencies. Investments in advanced narcotics detection equipment, specialist training, chemical analysis capabilities, and joint operations have further enhanced the agency’s ability to detect illicit drugs, customs fraud and prohibited goods while facilitating legitimate trade and travel.

In support of improved service delivery, FRCS expanded taxpayer education and outreach programmes across Fiji, engaging businesses, tax agents, tertiary institutions, schools, and remote communities. Efforts are also underway to enhance customer experience through improved staffing, digital self-service options, stronger queue management, and integrated customer management systems.

Looking ahead, FRCS’ Strategic Plan 2025-2028 will focus on strengthening revenue collection, voluntary compliance, trade facilitation, border security, digital transformation, governance, and organisational capability. Key initiatives include expanding compliance programmes, accelerating digital services, strengthening international tax information exchange, advancing the National Single Window project, and modernising border infrastructure.

Mr. Singh emphasised that FRCS’ mission extends beyond revenue collection.

“Our objective is to administer Fiji’s tax and customs system fairly, efficiently and transparently, make compliance easier, protect government revenue, facilitate legitimate trade and travel, safeguard Fiji’s borders and maintain public confidence in the service, he stated.

Mr Singh acknowledged the continued support of the FRCS Board, Government, partner agencies, staff, taxpayers, and businesses whose contributions play a vital role in supporting Fiji’s economic growth and national development.

The 2024-2025 Annual Report reflects a year of strong results, meaningful progress, and a clear commitment to building a smarter, more resilient, and customer-focused FRCS for the future.

The Fiji Revenue and Customs Service (FRCS) has successfully concluded the second and final round of negotiations with the New Zealand Inland Revenue Department (NZIRD) on the review of the Double Tax Agreement (DTA) between Fiji and New Zealand. The second round of negotiations was held from 10 to 13 August 2026 at the FRCS Headquarters in Suva and marked the closure of discussions that commenced during the first round held in Wellington from 8 to 12 December 2025.

The Fiji delegation was headed by FRCS Chief Executive Officer, Mr Udit Singh, and included key members of the Executive Team and senior officers of FRCS. The New Zealand delegation was led by Ms. Carmel Peters, Strategic Policy Advisor of NZIRD. Both delegations engaged in constructive discussions, working collaboratively to address and resolve all outstanding matters arising from the first round of negotiations.

The revised DTA marks a significant milestone and reflects the strong and enduring partnership between Fiji and New Zealand, demonstrating the commitment of both countries to maintain a modern, transparent, and effective tax treaty framework. The outcome of the negotiations is expected to support trade and investment flows, provide greater certainty for taxpayers, and strengthen economic cooperation, delivering benefits for both economies.

Following the successful conclusion of negotiations between officials, Fiji and New Zealand will now advance the revised DTA through the necessary domestic approval and diplomatic processes ahead of its formal signing by Ministers.

A further announcement will be made when the revised DTA is to enter into force, following the completion of the domestic procedures required by each country.

As part of our ongoing public education and awareness campaign, FRCS continues to engage directly with communities through national radio platforms, providing timely and practical guidance on key Customs matters that affect everyday Fijians.

Recently, Chief Customs Officer Sharmila Sharma and Senior Customs Officer Jocelyn Permal appeared on FBC Radio’s Drishtikon talk-back programme, while Customs Officers Kemueli Tuiqali and Litia Dito Vacala featured on the iTaukei programme Domu-ni-Vanua. The discussions covered a range of important Customs-related topics, including concessions for gifts from family and friends overseas, online purchases, returning residents, import licence requirements for used motor vehicles, and approval processes for panel van modifications.

A key focus of the programmes was raising awareness of Concession Codes 212 and 212A, which are designed to support legitimate personal imports while ensuring compliance with Fiji’s Customs laws.

Concession Code 212A applies to genuine gifts sent by family members or friends residing overseas for personal use. Eligible goods may receive duty concessions, provided they meet the prescribed conditions. Importers may be required to provide supporting documentation, including identification and proof of value, to substantiate their claims. Customs officers assess eligibility through documentation checks and inspections. Any false declarations may result in duty reassessments, penalties, or other enforcement actions.

Concession Code 212 covers online purchases imported by private individuals for personal use. Consignments that fall within the approved value threshold may qualify for duty concessions, provided the goods are not intended for resale or commercial purposes. Importers are required to submit relevant invoices, proof of payment, and identification documents. As with all Customs declarations, providing false or misleading information may attract penalties.

The programmes also highlighted concessions available to returning residents. Individuals who have lived overseas for at least 12 months and are returning permanently to Fiji may qualify for duty concessions on personal effects, household goods, and, in certain circumstances, motor vehicles, subject to meeting all eligibility requirements.

In addition, listeners were reminded that all used motor vehicles require an import licence from FRCS prior to shipment and must comply with applicable age restrictions, safety requirements, and Euro 4 emission standards before they can be imported into Fiji.

The discussion further clarified that any modification of a panel van to include additional seating must receive prior approval from FRCS before approval can be sought from the Land Transport Authority (LTA).

FRCS remains committed to educating and empowering the public through accessible information channels and encourages members of the public seeking further assistance or clarification to contact FRCS on the toll-free number 1326 or via email at info@frcs.org.fj.

The Fiji Revenue and Customs Service (FRCS) today marked a major milestone in strengthening Fiji’s border security with the official inauguration of the new CCTV Capability and Multi-Purpose Room at Nadi International Airport, delivered through the support of the Government of Australia under the Vuvale Partnership Program.

Funded by the Australian Government through the Australian Border Force (ABF), the state-of-the-art facility is designed to enhance Fiji’s border protection capabilities through real-time surveillance, improved threat detection, and more effective incident response. The new capability will strengthen coordination among border agencies, improve monitoring of airport operations and restricted areas, and support training, operational planning, and intelligence-led border management.

Officially inaugurating the facility, Australian High Commissioner to Fiji, His Excellency Peter Roberts OAM, said the project reflects the strong and enduring partnership between Fiji and Australia. “As Vuvale, Fiji and Australia work together on the issues that matter most to our people. This is another example of our countries working side by side to strengthen border security, build capability and address transnational crime,” said High Commissioner Roberts.

FRCS Chief Executive Officer, Mr. Udit Singh described the facility as a significant investment in Fiji’s national security and border management framework. “The facility inaugurated today represents much more than a modern surveillance and monitoring centre. It embodies our ongoing commitment to innovation, operational excellence, and collaborative border management, while strengthening our collective capacity to safeguard Fiji’s borders and national security,” Mr. Singh said.

Mr. Singh expressed FRCS’s sincere appreciation to the Government of Australia and the Australian Border Force for their continued support through the Vuvale Partnership. “This initiative reflects the depth and strength of our enduring relationship, underpinned by mutual respect, shared strategic interests, and a common commitment to advancing the security, stability, and prosperity of Fiji and our region.”

He also acknowledged the invaluable contributions of FRCS’s border management partners, including the Fiji Immigration Department, Fiji Police Force, Biosecurity Authority of Fiji – BAF, Fiji Airports Limited, the Republic Of Fiji Navy, and other agencies working collectively to protect Fiji’s borders. “As we confront increasingly complex threats, including illicit trafficking, smuggling, and transnational organised crime, our success depends on strong collaboration, effective information sharing, and a coordinated approach to border security,” he said.

The CEO noted that the new capability will significantly enhance situational awareness, strengthen frontline operations, and improve the ability of border agencies to identify, assess, and respond to emerging risks in a timely manner. “The capability we launch today represents a significant step forward in strengthening Fiji’s border security. It will enhance our situational awareness, strengthen frontline operations, and improve our ability to identify, assess, and respond to emerging risks. Just as importantly, it will support better coordination and more timely decision-making across partner agencies.”

As Fiji continues to grow as a regional hub for tourism, aviation, trade, and commerce, Mr. Singh emphasized the importance of remaining intelligence-led, risk-focused, technologically enabled, and united in addressing the evolving challenges facing border agencies.

Australian Border Force Superintendent Uriah Turner reaffirmed the strong partnership between the ABF and FRCS, highlighting their shared commitment to combating border-related threats and enhancing regional security. “The ABF and the Fiji Revenue and Customs Service maintain a close and productive partnership, working together on border security priorities, information sharing, and efforts to detect and disrupt border-related threats. The provision of this equipment and these enhanced capabilities will significantly strengthen our Fiji colleagues’ ability to identify and respond to threats at the border, further supporting regional security and cooperation.”

ABF has continued to support FRCS through specialised equipment, operational tools, technical expertise, and capability-building programmes that have strengthened the effectiveness of frontline officers. Training and professional development opportunities delivered over the years have played a critical role in enhancing border enforcement, intelligence gathering, and risk management capabilities.

The inauguration of the CCTV Capability and Multi-Purpose Room represents another tangible outcome of the Vuvale Partnership and reinforces the shared commitment of Fiji and Australia to safeguarding borders, combating transnational crime, and promoting a secure and prosperous Pacific region.

FRCS Maritime and Outer Ports Team recently delivered a border security awareness session for Port of Suva Security Officers and Grid Guards, highlighting the critical role they play in safeguarding Fiji’s gateways.

The interactive session enhanced knowledge and awareness across several key border security areas, including:

• Insider Threat Detection and Prevention
• Supply Chain Security Checks
• Customs Legislative Powers
•  Customs Control Areas and Access Procedures
• Types of Container Seals
•  Container Tampering Indicators
•  International Ship and Port Facility Security (ISPS) Standards

As the first line of defence at our ports, security personnel are essential in maintaining the integrity of Fiji’s borders, facilitating secure trade, and ensuring the safe movement of people and goods.

Through initiatives like these, FRCS continues to strengthen partnerships, build capacity, and foster greater collaboration with key stakeholders and partner agencies. Together, we are enhancing our collective ability to detect risks, prevent illicit activities, and protect Fiji’s economic and national security interests.

Strong Borders. Trusted Partnerships. Secure Futures.

FRCS remains committed to working hand-in-hand with our partners to safeguard Fiji’s borders through vigilance, professionalism, and a shared commitment to security

The Fiji Revenue and Customs Service (FRCS) and the Australian Border Force (ABF) have reaffirmed their shared commitment to strengthening border security, customs capability and regional cooperation between Fiji and Australia.

During a recent bilateral meeting, representatives from both agencies reviewed progress under the existing Memorandum of Understanding and discussed ongoing and future areas of cooperation aimed at enhancing Fiji’s border management and operational capability.

Key areas of discussion included the Container Examination Facility project, support for FRCS maritime vessels and associated training, integrity initiatives, the risk assessment of the Nadi Parcel Post, and a range of current and proposed capacity-building programmes.

The meeting also highlighted ABF’s continued technical and operational support to Fiji Customs in areas including maritime enforcement, intelligence development, digital forensic capability, trade-based money laundering, and specialised officer training.

This partnership continues to strengthen the capability and readiness of FRCS officers to identify, assess and respond to emerging border risks, transnational organised crime, and threats within Fiji’s maritime domain.

FRCS and ABF acknowledged the importance of sustained cooperation, information sharing and capability development in protecting national borders, facilitating legitimate trade and travel, and promoting security across the wider Pacific region.

Both agencies remain committed to building on their longstanding partnership and identifying further opportunities for practical cooperation and mutual support.

The Fiji Revenue and Customs Service (FRCS) has collected net revenue of $3.510 billion for the financial year ended 31 July 2026—the highest annual revenue collection recorded by the Service.

The result is $136.2 million, or 4.0 per cent, above the Government’s annual forecast of $3.374 billion. It is also $25.8 million, or 0.7 per cent, higher than the $3.485 billion collected in the previous financial year.

FRCS Chief Executive Officer Mr Udit Singh said the result demonstrated the resilience of Fiji’s economy despite geopolitical uncertainty, international fuel-supply pressures, imported inflation and softer expectations for tourism and consumer activity.

“This record result reflects the strength of Fiji’s underlying business and employment base. Businesses continued to operate and contribute, employers-maintained jobs and wages, trade remained active, and taxpayers continued to support the country despite a challenging economic environment,” Mr Singh said.

Growth was led by Net Income Tax, which increased by $53.7 million, Net Customs collections, which increased by $46.6 million, and Departure Tax, which increased by $43.7 million.

Within these categories, PAYE increased by $37.9 million and Company Income Tax rose by $28.3 million. These results point to continued resilience in formal employment, wages, and business profitability. Fiscal Duty, Domestic Excise Duty, Withholding Tax, and Import Excise Duty also recorded positive annual growth.

Net VAT declined by $102.8 million compared with the previous year, principally reflecting the reduction in the VAT rate from 15 per cent to 12.5 per cent, together with refund and payment-timing effects. The decline should therefore not be interpreted as an equivalent reduction in underlying economic activity.

The July collection was $288.8 million, which was $16.6 million below forecast and $22.3 million below July 2025. The softer monthly result was influenced by the timing of Company Income Tax payments and higher refunds. Nevertheless, the strong performance over the preceding eleven months enabled FRCS to finish the year well above its annual forecast.

Mr Singh said the result was broadly consistent with the Reserve Bank of Fiji’s assessment that the economy continues to grow, although at a slower pace and with elevated risks from fuel prices, inflation, and global uncertainty.

“We should view this achievement with confidence but not complacency. The economic risks remain real, but the breadth of the revenue result shows that Fiji enters the new financial year with a resilient economic and fiscal foundation.”

Mr Singh thanked Fiji’s taxpayers, businesses, employers, importers, exporters, customs brokers, and tax agents for their contribution.

“This achievement belongs first and foremost to Fiji’s taxpayers. Every dollar collected supports essential public services, including healthcare, education, infrastructure, social assistance, and border protection.”

“I also thank the FRCS Board for its leadership and governance, our staff for their professionalism and commitment, and the Government, Ministry of Finance, Reserve Bank of Fiji and our partner agencies for their continued cooperation and support.”

KEY HIGHLIGHTS

• Net revenue: $3.510 billion

• Highest annual collection recorded by FRCS

• Above annual forecast: $136.2 million, or 4.0 per cent

• Above the previous financial year: $25.8 million, or 0.7 per cent

• July 2026 net revenue: $288.8 million