Laws and Regulations




DocumentCategoryYearDownload
Fiji Revenue and Customs Act 1998 – Revised to 1 August 2025FRCS Acts2025Download
Fiji Revenue and Customs Act 1998 – Revised to 1 August 2023FRCS Acts2023Download
Fiji Revenue and Customs Act 1998 – Revised to 1 August 2021FRCS Acts2021Download
FRCS Amendment Decree 2012 – Govt Gazette No. 70FRCS Acts2012Download
FRCS Act – Revised 29 January 2010FRCS Acts2010Download
Income Tax Act 2015 – Revised to 1 August 2025Income Tax2025Download
Income Tax Act 2015 – Revised to 1 August 2024Income Tax2024Download
Income Tax Act 2015 – Revised to 1 August 2023Income Tax2023Download
Income Tax Act 2015 – Revised 1 August 2022 (with Legislative History)Income Tax2022Download
Income Tax Act 2015 – Revised 1 April 2022 with Related RegulationsIncome Tax2022Download
Income Tax (Withholding Tax) Regulation 2013Income Tax2013Download
Value Added Tax Act 1991 – Revised to 1 August 2025Value Added Tax (VAT)2025Download
Value Added Tax Act 1991 – Revised to 1 August 2024Value Added Tax (VAT)2024Download
Value Added Tax Act 1991 – Revised to 1 August 2023Value Added Tax (VAT)2023Download
Value Added Tax Act 1991 – Revised to 1 August 2022Value Added Tax (VAT)2022Download
Tax Administration Act 2009 – Revised to 1 August 2025Tax Administration2025Download
Tax Administration Act 2009 – Revised to 1 August 2023Tax Administration2023Download
Tax Administration Act 2009 – Revised to 1 August 2022Tax Administration2022Download
Tax Administration Act 2009 – Revised to 1 April 2022Tax Administration2022Download
Customs Act 1986 – Revised to 1 August 2025Customs Act2025Download
Customs Act 1986 – Revised to 1 August 2023Customs Act2023Download
Customs Act 1986 – Revised to 1 April 2022Customs Act2022Download
Customs Act 1998 – Revised to 1 April 2022Customs Act2022Download
Customs Act 1986 – Revised 31 July 2020Customs Act2020Download
Customs Act – Revised 2 March 2016Customs Act2016Download
Customs Act – Revised 21 January 2013Customs Act2013Download
Customs Act – Revised 29 January 2010Customs Act2010Download
Customs Act 1986 (Original)Customs Act1986Download
Excise (Diplomatic Missions & International Organisations) (Refund) Regulations 2019Customs Regulations2019Download
Customs (Diplomatic Missions & International Organisations) (Refund) Regulations 2019Customs Regulations2019Download
Customs Regulations 1986 – Revised January 2013Customs Regulations2013Download
Customs (Prohibited Import and Exports) (Amendment) (No.2) Regulations 2012Customs Regulations2012Download
Customs Regulations 1986 – Revised January 2010Customs Regulations2010Download
Customs (Prohibited Imports and Exports) Regulations – RevisedCustoms RegulationsDownload
Customs Regulations 1986 (Original)Customs Regulations1986Download
Delegation of Comptroller’s Power to Compound OffenceCustoms RegulationsDownload
Customs Tariff (Amendment) Act 2022Customs Tariff Act2022Download
Customs Tariff (Amendment) Act 2021Customs Tariff Act2021Download
Customs Tariff (Amendment) Decree – 22 November 2013Customs Tariff Act2013Download
Customs Tariff (Amendment) Decree 2012 – Gazette No. 69Customs Tariff Act2012Download
Customs Tariff Act – Revised 29 January 2010Customs Tariff Act2010Download
Customs Tariff (Amendment) Decree 2010Customs Tariff Act2010Download
Customs Tariff Classification Opinion Fee Regulations 1991Customs Tariff Act1991Download
Customs Tariff Act 1986 (Original)Customs Tariff Act1986Download
Customs Tariff (Industrial Rebates) Regulations 1986Customs Tariff Act1986Download
Customs Tariff Act – Code 239Customs Tariff ActDownload
Excise Act 1986 – Revised to 1 August 2025Customs Excise Act2025Download
Excise Act 1986 – Revised to 1 August 2023Customs Excise Act2023Download
Excise Act 1986 – Revised 31 July 2020Customs Excise Act2020Download
Excise & Customs Bill 2019 – DraftCustoms Excise Act2019Download
Excise Act 1986 – Revised December 2013Customs Excise Act2013Download
Excise & Customs (Amendment) Regulations – 22 November 2013Customs Excise Act2013Download
Excise & Customs (Amendment) Regulations 2007Customs Excise Act2007Download
Excise Act 1986 – Cap. 199 Rev. 2006Customs Excise Act2006Download
Excise Act 1986 (Original)Customs Excise Act1986Download
DTA – QatarDouble Tax AgreementsDownload
DTA – IndiaDouble Tax AgreementsDownload
DTA – AustraliaDouble Tax AgreementsDownload
DTA – JapanDouble Tax AgreementsDownload
DTA – KoreaDouble Tax AgreementsDownload
DTA – MalaysiaDouble Tax AgreementsDownload
DTA – New ZealandDouble Tax AgreementsDownload
DTA – Papua New GuineaDouble Tax AgreementsDownload
DTA – SingaporeDouble Tax AgreementsDownload
DTA – United Arab EmiratesDouble Tax AgreementsDownload
DTA – United KingdomDouble Tax AgreementsDownload
Airport Departure Tax Act 1986 – Revised 1 April 2022Others2022Download
Airport Departure Tax Act 1986 – Revised 31 July 2020Others2020Download
Airport Departure Tax (Revised Budget Amendment) Decree 2013Others2013Download
Airport Departure Tax (Revised Budget Amendment) Decree 2010Others2010Download
Tertiary Scholarships and Loans Act 2014 – Revised 1 August 2023Others2023Download
Tertiary Scholarships and Loans Act 2014 – Revised 1 August 2022Others2022Download
Tertiary Scholarships and Loans Act 2014 – Revised 1 August 2021Others2021Download
Diplomatic Missions and International Organisations Act 2016 – Revised 1 August 2022Others2022Download
Diplomatic Privileges and Immunities Act 1971 – Revised 1 August 2022Others2022Download
Water Resource Tax Promulgation – 25 May 2011Others2011Download
Transfer Pricing Regulations 2012Others2012Download
Transfer Pricing Guidelines 2012Others2012Download
Super-yacht Charter DecreeOthersDownload
Wreck and Salvage Act Cap 1988OthersDownload
Merchandise Marks Act Cap 24OthersDownload
Copyright Act 1999Others1999Download
Customs (Court of Review) RulesOthersDownload
IEPA-EUROthersDownload
MSGTA-ROO HandbookOthersDownload
PICTA-RoO ManualOthersDownload
Land Sales Act Cap 137 – Revised 29 January 2010Others2010Download

Last Updated - June 24, 2026

Laws and Regulations




DocumentCategoryYearDownload
Fiji Revenue and Customs Act 1998 – Revised to 1 August 2025FRCS Acts2025Download
Fiji Revenue and Customs Act 1998 – Revised to 1 August 2023FRCS Acts2023Download
Fiji Revenue and Customs Act 1998 – Revised to 1 August 2021FRCS Acts2021Download
FRCS Amendment Decree 2012 – Govt Gazette No. 70FRCS Acts2012Download
FRCS Act – Revised 29 January 2010FRCS Acts2010Download
Income Tax Act 2015 – Revised to 1 August 2025Income Tax2025Download
Income Tax Act 2015 – Revised to 1 August 2024Income Tax2024Download
Income Tax Act 2015 – Revised to 1 August 2023Income Tax2023Download
Income Tax Act 2015 – Revised 1 August 2022 (with Legislative History)Income Tax2022Download
Income Tax Act 2015 – Revised 1 April 2022 with Related RegulationsIncome Tax2022Download
Income Tax (Withholding Tax) Regulation 2013Income Tax2013Download
Value Added Tax Act 1991 – Revised to 1 August 2025Value Added Tax (VAT)2025Download
Value Added Tax Act 1991 – Revised to 1 August 2024Value Added Tax (VAT)2024Download
Value Added Tax Act 1991 – Revised to 1 August 2023Value Added Tax (VAT)2023Download
Value Added Tax Act 1991 – Revised to 1 August 2022Value Added Tax (VAT)2022Download
Tax Administration Act 2009 – Revised to 1 August 2025Tax Administration2025Download
Tax Administration Act 2009 – Revised to 1 August 2023Tax Administration2023Download
Tax Administration Act 2009 – Revised to 1 August 2022Tax Administration2022Download
Tax Administration Act 2009 – Revised to 1 April 2022Tax Administration2022Download
Customs Act 1986 – Revised to 1 August 2025Customs Act2025Download
Customs Act 1986 – Revised to 1 August 2023Customs Act2023Download
Customs Act 1986 – Revised to 1 April 2022Customs Act2022Download
Customs Act 1998 – Revised to 1 April 2022Customs Act2022Download
Customs Act 1986 – Revised 31 July 2020Customs Act2020Download
Customs Act – Revised 2 March 2016Customs Act2016Download
Customs Act – Revised 21 January 2013Customs Act2013Download
Customs Act – Revised 29 January 2010Customs Act2010Download
Customs Act 1986 (Original)Customs Act1986Download
Excise (Diplomatic Missions & International Organisations) (Refund) Regulations 2019Customs Regulations2019Download
Customs (Diplomatic Missions & International Organisations) (Refund) Regulations 2019Customs Regulations2019Download
Customs Regulations 1986 – Revised January 2013Customs Regulations2013Download
Customs (Prohibited Import and Exports) (Amendment) (No.2) Regulations 2012Customs Regulations2012Download
Customs Regulations 1986 – Revised January 2010Customs Regulations2010Download
Customs (Prohibited Imports and Exports) Regulations – RevisedCustoms RegulationsDownload
Customs Regulations 1986 (Original)Customs Regulations1986Download
Delegation of Comptroller’s Power to Compound OffenceCustoms RegulationsDownload
Customs Tariff (Amendment) Act 2022Customs Tariff Act2022Download
Customs Tariff (Amendment) Act 2021Customs Tariff Act2021Download
Customs Tariff (Amendment) Decree – 22 November 2013Customs Tariff Act2013Download
Customs Tariff (Amendment) Decree 2012 – Gazette No. 69Customs Tariff Act2012Download
Customs Tariff Act – Revised 29 January 2010Customs Tariff Act2010Download
Customs Tariff (Amendment) Decree 2010Customs Tariff Act2010Download
Customs Tariff Classification Opinion Fee Regulations 1991Customs Tariff Act1991Download
Customs Tariff Act 1986 (Original)Customs Tariff Act1986Download
Customs Tariff (Industrial Rebates) Regulations 1986Customs Tariff Act1986Download
Customs Tariff Act – Code 239Customs Tariff ActDownload
Excise Act 1986 – Revised to 1 August 2025Customs Excise Act2025Download
Excise Act 1986 – Revised to 1 August 2023Customs Excise Act2023Download
Excise Act 1986 – Revised 31 July 2020Customs Excise Act2020Download
Excise & Customs Bill 2019 – DraftCustoms Excise Act2019Download
Excise Act 1986 – Revised December 2013Customs Excise Act2013Download
Excise & Customs (Amendment) Regulations – 22 November 2013Customs Excise Act2013Download
Excise & Customs (Amendment) Regulations 2007Customs Excise Act2007Download
Excise Act 1986 – Cap. 199 Rev. 2006Customs Excise Act2006Download
Excise Act 1986 (Original)Customs Excise Act1986Download
DTA – QatarDouble Tax AgreementsDownload
DTA – IndiaDouble Tax AgreementsDownload
DTA – AustraliaDouble Tax AgreementsDownload
DTA – JapanDouble Tax AgreementsDownload
DTA – KoreaDouble Tax AgreementsDownload
DTA – MalaysiaDouble Tax AgreementsDownload
DTA – New ZealandDouble Tax AgreementsDownload
DTA – Papua New GuineaDouble Tax AgreementsDownload
DTA – SingaporeDouble Tax AgreementsDownload
DTA – United Arab EmiratesDouble Tax AgreementsDownload
DTA – United KingdomDouble Tax AgreementsDownload
Airport Departure Tax Act 1986 – Revised 1 April 2022Others2022Download
Airport Departure Tax Act 1986 – Revised 31 July 2020Others2020Download
Airport Departure Tax (Revised Budget Amendment) Decree 2013Others2013Download
Airport Departure Tax (Revised Budget Amendment) Decree 2010Others2010Download
Tertiary Scholarships and Loans Act 2014 – Revised 1 August 2023Others2023Download
Tertiary Scholarships and Loans Act 2014 – Revised 1 August 2022Others2022Download
Tertiary Scholarships and Loans Act 2014 – Revised 1 August 2021Others2021Download
Diplomatic Missions and International Organisations Act 2016 – Revised 1 August 2022Others2022Download
Diplomatic Privileges and Immunities Act 1971 – Revised 1 August 2022Others2022Download
Water Resource Tax Promulgation – 25 May 2011Others2011Download
Transfer Pricing Regulations 2012Others2012Download
Transfer Pricing Guidelines 2012Others2012Download
Super-yacht Charter DecreeOthersDownload
Wreck and Salvage Act Cap 1988OthersDownload
Merchandise Marks Act Cap 24OthersDownload
Copyright Act 1999Others1999Download
Customs (Court of Review) RulesOthersDownload
IEPA-EUROthersDownload
MSGTA-ROO HandbookOthersDownload
PICTA-RoO ManualOthersDownload
Land Sales Act Cap 137 – Revised 29 January 2010Others2010Download

Last Updated - June 24, 2026