FRCS is pleased to host the Tax Administration Diagnostic Assessment Tool (TADAT) Assessment Team, who are currently conducting a standardized, evidence-based evaluation of key components of our tax administration system. This assessment will assist FRCS in identifying areas for improvement and prioritizing reforms that align with international best practices, ultimately strengthening our service delivery and operational efficiency.

The assessment is led by Ms. Margaret Cotton, Deputy Division Chief, Revenue Administration Division, Fiscal Affairs Department at the International Monetary Fund (IMF) in Washington D.C. She has also worked for the Pacific Financial Technical Assistance Centre (PFTAC).Throughout the assessment, the TADAT team has been engaging with various FRCS departments including tax, compliance, governance and risk, people and culture, finance and corporate services to gather data and insights across critical areas of tax administration.

This marks the second TADAT assessment for Fiji, with the first conducted in 2015. Since then, FRCS has undergone significant transformation. The current assessment will benchmark our progress, highlight opportunities for further improvement, and guide future reforms. It also reinforces FRCS’s commitment to strengthening core tax administration functions, enhancing revenue collection, and improving service delivery to taxpayers.

The other TADAT Assessment Team includes distinguished experts:

• Mr. Stephen Vesperman, former Deputy Commissioner of the Australian Taxation Office (ATO)
• Mr. Yuhei Chiba, Public Sector Specialist (Taxation), Asian Development Bank
• Mr. Vincent de Paul Koukpaizan, Senior Economist, IMF Fiscal Affairs Department
• Ms. Katrina Williams, Resident Advisor, IMF Pacific Financial and Technical Assistance Centre (PFTAC)

FRCS extends its sincere appreciation to the Government of Japan and the Asian Development Bank (ADB) for funding this assessment and acknowledges the continued support and partnership of the IMF’s Revenue Administration Division, the TADAT Secretariat, and PFTAC.

The Fiji Revenue and Customs Service (FRCS), with the support of the World Bank Group and the World Customs Organization (WCO), will be conducting a Time Release Study (TRS) to assess the efficiency of commercial cargo importation processes at Nadi International Airport.

The TRS is a globally recognized WCO tool designed to measure the actual time required for the release and clearance of goods from the moment of arrival until the physical release of cargo. This provides valuable insights into the efficiency of border procedures and highlights areas for improvement.

The study aims to identify bottlenecks and congestion in trade flow processes, enabling border agencies to take targeted measures that will enhance the effectiveness and efficiency of cargo clearance at Fiji’s borders. The TRS is referenced under Article 7.6 of the World Trade Organization (WTO) Trade Facilitation Agreement (TFA), which encourages members to measure and publish the average release time of goods. The last air cargo TRS at Nadi Airport was conducted in 2014.

Globally, TRS has become a key instrument for strategic planning and sequencing the implementation of WTO TFA measures in line with National Trade Facilitation Committees (NTFC). In recent years, the WCO and WTO, with support from the World Bank Group, have mobilized technical experts and resources to help countries streamline supply chains and adopt best practices for assessing, evaluating, and improving trade facilitation.

The 2025/2026 TRS will specifically focus on imported commercial cargoes and will commence in the second quarter of the financial year. The study will be undertaken in partnership with Air Terminal Services (ATS), the Biosecurity Authority of Fiji (BAF), and the Ministry of Health and Medical Services (MHMS).

FRCS CEO, Mr. Udit Singh said: that the TRS is not only about measuring time but it is about measuring progress.

“By identifying delays and inefficiencies, we can create smarter solutions that benefit traders, agencies, and the economy as a whole. This study reflects our commitment to transparency, accountability, and aligning Fiji with international best practices in trade facilitation,”Mr. Singh said.

This initiative reinforces Fiji’s commitment to strengthening border efficiency, improving trade facilitation, and supporting economic growth through streamlined processes.

Six Customs officers from various divisions of FRCS recently participated in a three-day study visit to the Australian Border Force (ABF). This collaborative initiative was jointly organized by the United Nations Office on Drugs and Crime (UNODC) and ABF, with technical funding support provided by the UK Government.

Led by Acting Chief Customs Officer Mr. Robeen Chand, the FRCS delegation engaged in an in-depth exploration of emerging border-related crimes, including serious non-compliance and criminal activities within the trade environment and the challenges that continue to impact FRCS operations. The visit aimed to enhance FRCS’s capabilities in virtual profiling and targeting, managing border risks associated with both known and unknown entities in the supply chain, and improving the integrity of cargo reporting. A key objective was to strengthen the detection of criminal networks operating within international trade.

Participants were also introduced to advanced border control technologies, including large-scale x-ray container scanners equipped with image analysis capabilities. These tools enable Customs officers to identify inconsistencies in cargo, detect anomalies, and mitigate associated risks. At ABF’s modern facility in Brisbane, the team was provided with extensive research opportunities into various border risks, including methods used by criminal networks such as the “Rips Method,” “Dope on a Rope,” the use of duplicate container seals, and insider threats within trusted networks.

The study visit offered valuable insights into evolving trade patterns and border crime trends, allowing officers to trial alternative targeting approaches and methodologies aimed at enhancing trade enforcement capabilities.

FRCS remains committed to its ongoing collaboration with UNODC and ABF to continuously build capacity, re-skill its workforce, and strengthen intelligence-sharing with regional partners. These efforts are geared towards developing a more agile, intelligence-led risk management framework and leveraging Non-Intrusive Inspection Equipment (NIIE) to detect, disrupt, and dismantle transnational organized crime.

Looking ahead, FRCS is confident in expanding its operational capabilities through both intrusive and non-intrusive methods, which will be instrumental in the establishment of the upcoming Container Examination Facility (CEF).

FRCS extends its sincere appreciation to the UK Government for its generous support of this initiative, and to our technical border partners including UNODC and ABF for their continued engagement and contribution to resource development.

The FRCS team continues to play a pivotal role in enhancing public education and awareness on key tax reforms, particularly the recent changes to the Value Added Tax (VAT) as announced in the 2024/2025 National Budget. These include the reduction in the VAT rate from 15% to 12.5%, as well as other VAT-related adjustments and the ongoing implementation of the VAT Monitoring System (VMS).

As part of our outreach efforts, our Senior Education Specialist, Mr. Esala Vukinavanua, recently appeared on Fiji TV’s Na Ketekete Nei Nau program. During the segment, Mr. Vukinavanua provided a comprehensive overview of what consumers should expect when purchasing goods and services following the VAT rate reduction. He also explained how FRCS is collaborating with other agencies to ensure that the revised VAT rate is accurately reflected in pricing, and shared updates on Phase 3 of the VMS rollout.

This engagement offered an invaluable opportunity for viewers to gain clarity on matters that directly affect their daily lives. By simplifying complex tax concepts and highlighting consumer rights, FRCS is empowering individuals and businesses to make informed decisions.

We remain committed to ongoing education and outreach initiatives to ensure that all Fijians are well-informed and supported. For further assistance or inquiries, members of the public are encouraged to contact us via our toll-free number 1326, direct line 3243000, or email info@frcs.org.fj

FRCS today marked a significant milestone in its ongoing commitment to empowering Micro, Small, and Medium Enterprises (MSMEs) with a vibrant celebration of MSME Day 2025 in the Western Division. This event, held for the first time in the West, took place at the FRCS Nadi Office, and was graced by the Honourable Minister for Women, Children and Social Protection, Ms. Sashi Kiran, as Chief Guest.

In recognition of their dedication to business development and regulatory compliance, more than 40 MSMEs members of the FRCS MSME Business Community were awarded certificates. These businesses have successfully completed the first and second years of FRCS’s training and coaching programme in tax and customs, positioning themselves as independent, tax and customs-compliant enterprises.

“The trainings delivered by FRCS have enabled MSMEs to better understand their tax obligations, access available incentives, and navigate complex customs procedures that are critical to their growth and expansion. These initiatives are not only about promoting compliance butthey are about building capacity, enhancing transparency, and fostering economic empowerment,” stated Honourable Minister Kiran.

She further emphasized the Fiji Government’s unwavering commitment to the growth and sustainability of the MSME sector. Through various programmes under the Ministry of Trade, Co-operatives, SMEs and Communications, the Government continues to provide financial support, training, market access, and digital tools to help MSMEs scale up. Efforts are also underway to simplify regulatory processes to create an enabling environment for small businesses to thrive.

According to FRCS data, there are currently:

• 28,570 active registered women taxpayers in the Micro Entrepreneur category (annual turnover up to $50,000),
• 3,110 women in the Small Entrepreneur category (annual turnover between $50,000 and $300,000), and
• 357 women operating at the Medium Entrepreneur level (annual turnover between $300,000 and $1.25 million).

“These figures reflect the depth of women’s participation in the business sector and the immense potential for further growth through sustained and strategic support,” added Honourable Minister Kiran.

FRCS Chief Executive Officer, Mr. Udit Singh, highlighted that over 6,000 MSMEs have been trained by FRCS in tax and customs processes.

“This initiative is not solely about compliance, but it is about building a stronger, more resilient economy. MSMEs are the backbone of our communities, and when they thrive, Fiji thrives,” Mr. Singh stated.

He emphasized that tax and customs literacy is essential for MSMEs to grow sustainably, access new markets, and contribute meaningfully to national development. “By equipping MSMEs with the tools and knowledge they need, we are not only supporting their success but also strengthening the economic fabric of our nation.”

The event also featured testimonials from MSME owners who shared how FRCS’s training transformed their businesses from informal operations into structured enterprises with clear financial records and strategic growth plans.

As the celebrations concluded, FRCS reaffirmed its commitment to supporting MSMEs through continued education, digital tools, and personalized coaching.

FRCS successfully hosted a three-day strategic mission from the ATO recently, marking a significant milestone in bilateral tax administration partnership operated under the Vuvale Partnership Agreement between Fiji and Australia.

The distinguished ATO delegation was led by Ms. Cathy Purcell, Assistant Commissioner – International Relations, Capacity Building, MAP and Transparency, accompanied by Ms. Isabelle Hu, Fiji Program Manager; Mr. Adam Johnson, Director Risk, and Intelligence; and Mr. Howard Sun, Director Business Systems.

The mission operated under the framework of the ATO and FRCS Tax Partnership (AFTP), with three primary objectives:

• Formally concluding the current partnership program while gaining comprehensive insight into FRCS’s strategic vision and future priorities.
• Conducting a comprehensive performance review of business risk functions and providing targeted support to enhance compliance capabilities.
• Evaluating existing system processes and recommending improvements to operational efficiency.

Ms. Cathy Purcell gained the comprehensive insights how each technical assistance provided by ATO has enhanced and added value to the business operation of FRCS and tremendously contributing towards the strategic objectives of FRCS such customer engagement and revenue collection.

Ms. Purcell also had an official visit to FRCS offices located in Sigatoka and Nadi to obtain the better understanding of the operations of outer ports and how it contributes in serving the customers of FRCS.

FRCS greatly appreciates assistance from ATO which has improved its operational capacity and service delivery.

We were honoured to welcome the Minister for Women, Children and Social Protection, the Honourable Ms. Sashi Kiran, to the FRCS Headquarters.

Her visit provided a valuable opportunity for our women leaders including Directors, senior managers, and team leads to engage directly with Hon. Kiran and gain meaningful insights into the impactful work being conducted by her Ministry. The discussion focused on initiatives aimed at economically empowering women, children, and elderly Fijians, and uplifting their overall quality of life.

Hon. Kiran also inspired our team by encouraging women at FRCS to reflect on their personal and professional goals, leadership journeys, health, and overall well-being. She emphasised on the importance of self-empowerment and holistic growth. She further urged us to extend our support to vulnerable members of our communities, reinforcing the values of compassion and collective responsibility.

We deeply appreciate Hon. Kiran’s time and the enriching dialogue shared during her visit. It was a privilege to host her and her team, and we look forward to continued collaboration in support of inclusive and sustainable development.

In a commendable display of collaboration and community spirit, FRCS partnered with the Fiji National Provident Fund (FNPF) to support a voluntary membership drive for the children of Dilkusha Home and Residents of Homes of Hope Fiji.

The initiatives aimed to provide the children and the residents with essential financial and legal documentation to help secure their future. As part of the drive, FRCS facilitated the registration of Taxpayer Identification Numbers (TIN).

This joint outreach effort was more than just a registration exercise; it was a gesture of empowerment. By equipping the children with TINs and JOINT ID Cards, the initiative ensures they are better prepared for future opportunities, including access to education, employment, and financial services.

FRCS expressed its pride in being part of such a meaningful cause.

The event also highlighted the importance of inter-agency collaboration in addressing the needs of vulnerable communities.

Both FRCS and FNPF reaffirmed their commitment to supporting inclusive development and ensuring that no one is left behind.

For assistance related to tax and customs, please contact us on our toll-free number 1326 or email @ info@frcs.org.fj.