FRCS would like to inform the public that the items listed below continue to enjoy zero-rated VAT, with the new inclusion of prescribed medicines or drugs.
As of 1 August 2023, the previous three-VAT rates system has been replaced with a more streamlined two-VAT rate system.
The VAT rate of 9% has been raised to 15%, while the 0% VAT rate remains unchanged. Businesses and consumers are informed that the items listed in the table below are zero-rated from VAT. Consequently, no VAT-related price increase should be applied to these items.
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No. | Item | Description |
1 | Baby Milk | Includes products such as Lactogen, SMA, S26, Farley’s, etc. |
2 | Canned fish | All kinds of canned fish such as mackerel, tuna, sardines, salmon, anchovies, etc. |
3 | Cooking Gas | All cooking gas sold in cylinders. |
4 | Cooking Oil | Includes all edible vegetable oil products such as soya bean oil, canola oil, olive oil, coconut oil, mustard oil, and other vegetable oil. |
5 | Dhal | These also include all types of dhal such as split peas, toor dhal, moong dhal, urdi, etc. It also includes other dried leguminous vegetables such as peas, chickpeas, moong, kidney beans, cow peas, etc. The category excludes dhal/ lentils in powdered form (besan/pea flour) or packaged in a can. |
6 | Flour | Includes flour made out of wheat only such as normal flour, sharp and whole meal/roti flour and excludes rice flour, corn flour, pea flour, self-raising flour etc. |
7 | Garlic | Includes only common fresh garlic and excludes all other forms such as dried, powdered, sliced, frozen, processed, and packed, etc. |
8 | Kerosene | A flammable hydrocarbon oil used as fuel in lamps and heaters. |
9 | Liquid Milk | Includes all types of dairy liquid milk whether full cream or low fat. This category only includes dairy milk and excludes non-dairy milk such has almond milk, soy milk and milk from other vegetables. |
10 | Onion | Includes all types of onion but excludes onion in other forms such as powdered, dried, or processed and packed. |
11 | Potato | Includes all types of potatoes in raw form including baby potatoes and washed potatoes and excludes potatoes in processed form such as French fries, wedges, hash brown, etc. |
12 | Powdered Milk | Includes all types of powdered milk including full cream and low fat and excludes products such as condensed milk. |
13 | Rice | Includes all types of rice including basmati, jasmine, long grain rice, brown rice, etc. |
14 | Salt | Includes normal salt and excludes products such as monosodium glutamate (MSG). |
15 | Sanitary Pads | Includes all types of sanitary towels (pads), tampons, etc. |
16 | Soap | All types of bar soaps but does not include liquid hand wash and dishwashing paste. |
17 | Soap Powder | Includes all types of detergents in the form of powder, liquid and paste including cleaning detergents. |
18 | Sugar | Includes only brown/raw sugar and excludes sugar in other forms such as castor, icing sugar, white sugar, cube, candy etc. |
19 | Tea | Includes tea of all types and packaging and excludes products such as bottled iced tea. |
20 | Toilet Paper | The category excludes products such as tissues, serviettes, paper towels, etc. |
21 | Toothpaste | All types of toothpaste in tube form and excludes other products for oral dental hygiene such as mouthwash, floss, etc. |
22 | Prescription Medicine or Prescription Drugs | Includes all medicines or drugs prescribed by a registered medical doctor whether it is over the counter or packed separately. It also includes “Repeats” as it originated from a prescription. |
Consumers are strongly encouraged to exercise vigilance and ensure that tax invoices or receipts issued by “VAT Registered” businesses for the mentioned zero-rated items accurately reflect the 0% VAT.
For any further clarification, please call 3243000 or 1326, or e-mail vatteam@frcs.org.fj
Mr. Malakai Naiyaga
ACTING CHIEF EXECUTIVE OFFICER
7th August 2023
Last Updated - February 4, 2026