Concession Code 212A provides a duty exemption for goods imported by private individuals for personal use, if the value of the goods does not exceed FJ$500.

• Value Limit: The total value of the imported goods, including cost, insurance, and freight (CIF), must not exceed FJ$500 per consignment.
• Duty & VAT: duty and VAT is exempted on the receipt of the goods up to the value of FJD $500.
• Exceeding the Limit: If the value exceeds FJ$500, duty will be assessed on the excess amount.
• Multiple Parcels: If multiple parcels are consigned to one individual or several individuals from a single source, they may be treated as a single consignment. If the combined value exceeds FJ$500, normal duty will be assessed on the excess value.

• All goods (excluding goods purchased online, liquor, electronic cigarettes, vapes, vape refills and tobacco).
• Applies to goods imported by sea freight, parcel post, or air freight.
• Goods must be for personal use only and not for trade or resale.
• Customs Assessment: A Customs Officer will assess/or examine  the consignment before providing the release.
• It is important to note that the concession must be claimed at the time of importation.

Important:

• All goods must comply with the Customs Prohibited Imports and Exports Regulation 1986.
• Consignees must arrange import permits/licenses for restricted goods. Prohibited imports will be detained, and corrective measures will be taken.
• Firearms, including air guns and ammunition will require a license from the Fiji Police Force.
• Live animals, plants, and related products requires an permit from the Biosecurity Authority of Fiji.
• Medicinal drugs / medications require a license from the Ministry of Health and Medical Services.
• Mobile phones and telecommunication equipment require a permit from the Telecommunication Authority of Fiji.
• Refrigeration & air-conditioning equipment’s containing ODS, global warming potential gases and plastics require import permit from Department of Environment. Household Refrigeration will also require import permit from Dept. Of Energy.

• To clear goods from Customs, you will need:
• Your Joint ID Card or Tax Identification Number (TIN)
• Permits from other agencies (if applicable)
• A commercial invoice (if applicable)
• Shipping documents such as bill of lading, airway bill, or arrival advice)

Under Section 17 of the Customs Tariff Act 1986 if a person disposes of or uses such goods for any purpose other than that for which the duty concession was granted, that person is liable to pay duty within five years from the date of importation.

Evading customs duty including undervaluation and providing false declaration is a serious offence and can result in penalties.

Upon verifying the shipment if the Custom Officer is not satisfied that the goods will qualify for the duty concession, then normal rates of duty shall be applicable.

To know more information about this please email us at info@frcs.org.fj.

The above information focuses on the pre-requisites  and qualifying criteria and  conditions for Concession Code 212 of the Customs Tariff 1986