Customs FAQs

This page provides essential information on customs processes, including import and export requirements, documentation, and compliance with customs regulations. It is designed to assist travellers, businesses, and individuals in understanding and navigating customs procedures effectively.

Trade Agreements

Do I Always Need an Import/Export Permit?

Not for all goods. However, certain items require permits. Refer to the Customs Prohibited (Imports & Exports) Regulations 1986 for details.

What Happens if There Are Errors in My Customs Entry?

Errors may result in:

Penalties under Sections 137–143 of the Customs Act
Incorrect duty assessments

What Trade Agreements Apply to Fiji?

Bilateral Agreements:

Trade and Investment Framework Agreement (TIFA) – United States
Economic Partnership Agreement (EPA) – European Union

Regional Agreements:

Melanesian Spearhead Group (MSG) Trade Agreement
Pacific Island Countries Trade Agreement (PICTA)
South Pacific Regional Trade and Economic Cooperation Agreement (SPARTECA)
EU-Pacific Interim Economic Partnership Agreement (IEPA)
UK-Pacific Interim Economic Partnership Agreement

Other Trade Preferences:

Developing Country Preference Scheme (DCPS)
Generalized System of Preferences (GSP)

Can I Access Fiji Customs Tariffs Online?

Yes. The full Harmonized System (HS) classification and applicable tariffs are available on the Fiji Revenue and Customs Service (FRCS) website.

What is an HS Code and How Do I Find It?

The HS Code (Harmonized System Code) is a standardized 6-digit code used globally to classify traded goods.

What is Customs Duty?

Customs duty is a tax on imported goods, governed by:

Customs Tariff Act 1986 – classification and duty rates
Customs Act 1986 – administrative framework

How is the Value of Imported Goods Determined?

Customs uses the WTO Valuation Agreement (GATT) to assess value goods, typically based on the Article 1 transaction value (price paid or payable), adjusted as per Article 8 Adjustments.

How Can I Pay Customs Duties?

Pre-Payment Account
Online – Bank Transfer (e.g., ANZ – Customs Payments: A/C 7347366, SWIFT: ANZBFJFX)
In-person at local FRCS offices

What Are Commercial Goods?

Goods are considered commercial if:

Brought in as samples for business use
Imported for business or resale

What Are the Requirements for Commercial Importers?

To clear goods, commercial importers must:

Comply with all FRCS regulations
Submit a Single Administrative Document (SAD) with supporting documents (invoice, bill of lading, packing list, C45 etc.)
Ensure accurate documentation
Pay all applicable duties
Retain records for 7 years

What is a Single Administrative Document (SAD)?

The SAD is a standardized customs declaration form used for both imports and exports. It includes details like product description, tariff classification, value, origin, and destination etc.

Do I Need a Customs Broker?

Not mandatory, but highly recommended. Brokers can assist with compliance and documentation.

Note: Traders are responsible for any errors made by their brokers.

Can I Submit Customs Entries Manually?

No. All entries must be submitted electronically via the ASYCUDA World (AW) system.

What Are Technical Barriers to Trade in Fiji?

Technical Regulations: Mandatory compliance requirements
Technical Standards: Approved by the Department of National Trade Measurement and Standards

Visit the Ministry of Trade for more information.

How Can I Provide Feedback or Suggestions?

Visit the Contact Us page on the FRCS website to submit inquiries, feedback, or suggestions.

Imports Into Fiji

What are some things you must keep in mind when importing vehicles into Fiji?

Brand New Motor Vehicles — must be Euro 4 compliant.

Used, secondhand or reconditioned vehicles — it is mandatory for importers to obtain an import licence prior to importation or shipment. The import licence will be issued based on the applicant meeting the following conditions:

Hybrid passenger vehicles, mini vans (10 or more passengers not exceeding 15 persons) and dual purpose vehicles (twin cabs) — 5 years from the year of manufacture and Euro 4 compliant.
Diesel and petrol passenger vehicles, mini vans (10 or more passengers not exceeding 15 persons) and dual purpose vehicles (twin cabs) — 8 years from the year of manufacture and Euro 4 compliant.
Used goods trucks, buses (16 persons or more including the driver), road tractors, LPG, CNG and solar passenger vehicles — Euro 4 compliant.

Prohibited Vehicles:

Left Hand Driven Vehicles — are prohibited from importation unless prior approval is sought from the Land Transport Authority.
Written-Off Motor Vehicles — all written-off motor vehicles are prohibited.

Please seek clarifications on registration requirements from the Land Transport Authority (LTA) before importing vehicles.

What are the requirements for an Import Licence?

Application letter
Authorisation letter (if acting on behalf of importer)
Applicant’s ID
Deregistration documents or Export Certificates of the motor vehicle
JEVIC report (for Japan, Australia and New Zealand imports)
Technical Letter (for Singapore imports)
Certificate of Compliance to Euro 4 standards if JEVIC or technical letter is not available in the country of importation

Note: It is mandatory for importers to obtain an import licence prior to importation or shipment.

Once you have gathered the documents, lodge your application with the Tariff and Trade Section, Suva, or submit at the nearest FRCS office. You can also email your application to tariff&trade@frcs.org.fj.

Is there a fee for processing import licences?

No, there is no fee for processing import licences.

What are some FRCS charges imposed on the importation of Motor Vehicles?

Import Duty — consists of Fiscal Duty and Import Excise. Duty rates depend on vehicle type, fuel type, cc rating and gross vehicle weight.
Value Added Tax (VAT) — Import VAT of 12.5% is charged on imported motor vehicles.
Luxury Vehicle Levy (LVL) — A luxury vehicle levy applies to passenger vehicles with engine capacity greater than 3000cc.

Luxury Levy — Passenger Vehicles (Diesel and Petrol)
2500cc – 3000cc	$7,500 per unit
Exceeding 3000cc	$20,000 per unit

Luxury Levy — Passenger Vehicles (Hybrid)
2500cc – 3000cc	$3,500 per unit
Exceeding 3000cc	$10,000 per unit

What are the duty rates for passenger vehicles?

Passenger vehicles are principally designed for the transport of passengers on highways, including saloon cars, sports cars, racing cars and similar automobiles.

Motor Vehicle Duty Rates — Hybrid

Cylinder Capacity	Category	Old Fiscal Duty	Old Import Excise	New Fiscal Duty	New Import Excise
Less than 1,500cc	New	5%	Free	5%	5%
Less than 1,500cc	Used	$2,000	Free	$2,000	5%
1,500cc to 2,500cc	New	5%	Free	5%	5%
1,500cc to 2,500cc	Used	$2,250	Free	$2,250	5%
2,500cc to 3,000cc	New	5%	Free	5%	5%
2,500cc to 3,000cc	Used	$2,500	Free	$2,500	5%
Exceeding 3,000cc	New	5%	Free	5%	5%
Exceeding 3,000cc	Used	$4,250	Free	$4,250	5%

Motor Vehicle Duty Rates — Non-Hybrid

Cylinder Capacity	Category	Old Fiscal Duty	Old Import Excise	New Fiscal Duty	New Import Excise
Less than 1,000cc	New	5%	5%	5%	10%
Less than 1,000cc	Used	15% or $2,750/unit	Free	15% or $2,750/unit	5%
1,000cc to 1,500cc	New	5%	5%	5%	10%
1,000cc to 1,500cc	Used	15% or $3,875/unit	Free	15% or $3,875/unit	5%
1,500cc to 2,500cc	New	5%	5%	5%	10%
1,500cc to 2,500cc	Used	5% or $5,000/unit	Free	5% or $5,000/unit	5%
2,500cc to 3,000cc	New	5%	5%	5%	10%
2,500cc to 3,000cc	Used	5% or $6,750/unit	Free	5% or $6,750/unit	5%
Exceeding 3,000cc	New	5%	5%	5%	10%
Exceeding 3,000cc	Used	5% or $8,125/unit	Free	5% or $8,125/unit	5%

Electric vehicles (new and used or reconditioned) attract Free Fiscal Duty, Free Import Excise and 0% VAT.

What are the duty rates for bringing liquor into Fiji for personal consumption as a bona fide passenger?

A travelling passenger is eligible for a duty free allowance on alcoholic beverages of the following quantities:

Spirits not exceeding 2.25L, or
Beer not exceeding 4.5L, or
Wine not exceeding 4.5L

Any additional quantity will be subject to duty at normal tariff rates. Detailed duty rates on alcohol are covered under Customs Tariff — Chapter 22.

Click here for more details.

Can I import liquor or cigarettes for personal consumption?

Yes, however the importation of liquor is subject to the payment of duty even if it is meant for personal consumption.

What is the requirement for importing medicine into Fiji for private use?

If you are carrying prescription medicines or controlled drugs, you should have a prescription from your physician advising that the medicine is being used under a doctor’s direction and is necessary for your physical well-being.

You are also required to check with Fiji Pharmaceutical & Biomedical Services prior to importation of any medicine or medicinal products, as they are the regulators of medicines in Fiji.

Concession

Are There Concessions for Returning Fiji Residents?

Yes. Returning residents may qualify for duty concessions on:

One used motor vehicle
Used household and personal effects

Eligibility criteria apply. Contact FRCS for application details.

Are There Concessions for Agricultural Imports?

Yes. Items like tractors, plows, and farming tools may qualify for:

Free Fiscal Duty
Free Import Excise
VAT is applicable at the time of import

Concessions also apply to sectors like beekeeping, hydroponics, floriculture, and aquaculture.

Refer to the Tariff and Incentive Brochures on the FRCS website.

Last Updated - April 21, 2026