March 29, 2022 8 min read Share:

FRCS and FCCC Collaborate to Assist Businesses and Consumers with the Budget Changes

The Revised 2021/2022 National Budget announced on 24 March 2022 incorporated a number of policies that provides significant relief to the ordinary Fijians in the wake of inflationary pressure induced by the prolonged impact of the pandemic, disruptions in global supply chain and rising freight costs.

For these polices to achieve their desired outcome, correct administration is extremely critical. In a bid to clarify any ambiguity around the new policies and to guarantee a seamless transition, the Fiji Revenue and Customs Service (FRCS) in collaboration with the Fijian Competition and Consumer Commission (FCCC) wishes to provide additional information supplementing the policies as well as other measures that businesses and individuals need to be aware of.

FRCS CEO Mark Dixon has welcomed the collaboration. “This budget requires a “Team Fiji” approach where Government departments are working together with industry and businesses to implement the budget outcomes in a timely and efficient manner. We understand the transition may take a bit of time, for some businesses, and our aim is to help every business to achieve compliance, so please reach out for assistance from either FRCS or FCCC”.

Dixon and his FRCS team were joined by FCCC at a very positive and constructive meeting of the Suva Retailers Association, last night, where all participants discussed clarification of the VAT changes in a positive exchange, focused on working together to resolve any technical implementation issues.

To provide immediate reduction in price, effective from 1 April 2022, VAT on 21 essential items will be zero rated. Alternatively, to maintain revenue adequacy and efficiency in tax collection, VAT on 21 goods and services was raised to 15%. The listing below provides further breakdown of the goods and services and its correct application of VAT. Similarly, it will also assist consumers in ascertaining the correct VAT rates charged on the products or services they acquire.

Furthermore, FCCC CEO Joel Abraham calls on traders to ensure that prices of these all items are reflective of the VAT changes and are displayed and indicated in reasonably visible ways for consumers. He has also urged consumers to request for receipts when purchasing any product. Traders are also urged to seek assistance from FCCC should they require any further clarification pertaining to the FCCC Act 2010.

The listing below provides further breakdown of the goods and services and its correct application of VAT.

VAT Zero Rated Products

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, 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
9.	Liquid Milk	Includes all types of dairy liquid milk whether full cream or low fat. This category only includes dairy milk and excludes nondairy milk such has almond milk, soy milk and milk from other vegetables
10.	Onions and shallots	Includes all types of onion but excludes onion in other forms such as powdered, dried, or processed and packed.
11.	Potatoes	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 doesn’t include liquid hand wash and dishwashing paste.
17.	Soap Powder & detergents	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 ice 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 mouth wash, floss, etc.

15% VAT Goods and Services

No.	Item	Description
1	Air conditioners	All type of air conditioning units
2	Dishwashers	All type of electric dishwashers
3	Dryers	All type of electric clothes dryers
4	Electric jugs	All type of electric jugs
5	Electric lawn mowers	All type of electric lawn mowers
6	Electric and gas stoves	All type of stoves and cooktops including gas and electrically powered
7	Hair dryers	All type of electric hair dryers
8	Microwaves	All type of microwaves
9	Refrigerators and freezers	All type of refrigerators and freezers
10	Mobile phones	All types of mobile phones including smart phones and high end mobile phones
11	Televisions	All types of television
12	Toasters	All types of electric toasters
13	Washing machines	All types of washing machine
14	Passenger motor vehicles	Passenger motor vehicles excluding twin cabs, minivans, buses, trucks, ambulances and motor caravans
15	Alcohol and tobacco	All types of alcohol, tobacco and products containing tobacco
16	Textile, clothing and footwear	Fabrics, clothing and footwear including blankets, linens, curtains, handkerchief, etc.
17	Perfume, jewellery and watches	Perfume (excluding deodorants), jewellery, precious stones, pearls and watches.
18	Electrical machinery and equipment	Generators, converters, transformers, electro-magnets, battery cells, batteries, electrical accumulators, vacuum cleaners, electro-mechanical domestic appliances such as food grinders, mixers, juice extractors, shavers, hair clippers and hair removing appliances, electrical ignition or starting equipment, electrical lighting or signaling equipment, portable electric lamps, industrial or laboratory electric furnaces and ovens, electric laser or other light or photon beam, soldering, brazing and welding machines, storage water heaters and immersion heaters, hair curlers, grillers and roasters, coffee maker, modems, aerials and aerial reflectors, headphones and earphones, sound and video recording and reproducing apparatus, discs, tapes and smart cards for recordings, flat panel display modules, transmission apparatus for radio broadcasting or television, radar apparatus, reception apparatus, television cameras, monitors and projectors, Electrical signaling, safety or traffic control equipment for roads, Electric sound or visual signaling apparatus, Electrical capacitors, Electrical resistors, Printed circuits , Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus for electric control or the distribution of electricity, Electric filament or discharge lamps, Thermionic, cold cathode or photo-cathode valves and tubes, Semiconductor devices (for example, diodes, transistors, semiconductor based transducers); photosensitive semiconductor devices, Electronic integrated circuits, Insulated wire cable (including co-axial insulated electric conductors) , Carbon electrodes, carbon brushes, electrical insulators of any material, Insulating fittings for electrical machines, part and accessories.
19	Stereo/sound systems	Speakers, microphones, headphones, amplifiers, etc.
20	Professional, scientific and technical services	This includes legal and accounting, management and consultancy, architectural and engineering, scientific research and development, advertisement and market research and veterinary activities only.
21	Environment and Climate Adaptation Levy prescribed services	1. Provision of accommodation, refreshments and any other services by a licensed hotel. 2. Any services provided in a vessel that is wholly or principally engaged in the carriage of tourists within Fiji. 3. Provision of meals or beverages, and any other services in a licensed bar. For the purpose of this paragraph, “bar” includes any club. 4. Provision of services such as music, dancing or other entertainment including other services in a licensed nightclub. 5. Provision of inbound tour services. 6. Live entertainment provided wholly or substantially by the personal participation of artists at the place of performance or exhibition of products, where a fee is charged. 7. Provision of services for recreational activity for gain. 8. Provision of services relating to any exhibition of films to the public or to a section of the public which includes the production of any music, speech or other sound whatsoever in connection with the projection of a film, where the exhibitor is licensed under the Cinematographic Films Act 1971 and a charge is made for admission to the premises where the exhibition is held, including any other services provided by cinema operators. 9. Provision of services relating to hire or rent of motor vehicle by a person that operates a business of hired cars or rental cars licensed by the Land Transport Act 1998, and the provision of chartered transport services to tourists by an omnibus or a mini-bus operator. 10. Provision of meals, beverages and other services by bistros or coffee shops. 11. Provision of meals, beverages and other services regularly supplied on sale to the public by a licensed restaurant. 12. Provision of charter flight services provided by an aircraft or helicopter registered with the Civil Aviation Authority of Fiji, except for medical or natural disaster relief evacuation services. 13. Provision of all water sports including under water activities and river safaris. 14. Provision of accommodation in a private residence or property that accommodates tourists, international students or overseas visitors who are paying guests excluding any pre-school registered by the Ministry of Education, primary school, secondary school, the Fiji National University, Montfort Boystown, the Pacific Regional Seminary, the Pacific Theological College and the University of the South Pacific, or any other similar educational institution as approved by the CEO, but does not include any educational institution that is carried on for the purposes of commercial profit or gain to any proprietor, member or shareholder. 15. Provision of similar services listed in all the above conducted by an unlicensed operator

FRCS CONTACT

For all enquires

Email: nationalbudgetresponse@frcs.org.fj.

Phone: (679) 3243000

FCCC MEDIA CONTACT

media@fccc.gov.fj

March 18, 2022 3 min read Share:

FRCS Wishes Digicel Fiji Soccer Team Best of Luck

The Fiji Revenue and Customs Service (FRCS) wishes the Digicel Fiji soccer team best of luck when the team faces New Caledonia in its first match tomorrow in Qatar, Dubai.
FRCS staff Afraz Ali is one of the defenders for the Fiji national squad at the Oceania Qualifiers for the FIFA World Cup in Qatar.
While wishing the Bula Boys best of luck during tomorrow’s game, FRCS CEO Mr. Mark Dixon said everyone at FRCS was proud of Afraz’s great achievement.
“Congratulations Afraz – what a great achievement and we are very proud of you. Wishing you and the team the best of luck! You all have put in the hours and put in the effort, so now it’s your time to shine,” Mr. Dixon said.
“I am sure that the FRCS team will be watching the game on local television and cheering for you.”
Afraz is a Border Control Officer at FRCS and always had a passion to serve Fiji.
“It’s a proud moment for me as I have been selected to represent my country and FRCS at the FIFA World Cup Qualifiers in Qatar. I would like to thank my leaders at FRCS for helping me reach this far as they had always supported me in my work and also in getting leave for my games,” Afraz said.
Fiji kick off their Group B campaign on March 18 against New Caledonia, followed by matches against New Zealand and Papua New Guinea.
Fiji and New Caledonia’s game will be aired live on FBC TV on Saturday 19th March 2022 at 5am.
FRCS MEDIA CONTACT
For all media enquires
 Email: publicrelations@frcs.org.fj
 Phone: (679) 3243035.

March 17, 2022 2 min read Share:

FRCS Focuses on Active Listening and Open Engagement with All Stakeholders Taxpayers

The Fiji Revenue and Customs Service (FRCS) is actively listening and openly engaging with all stakeholders and taxpayers.
FRCS CEO Mr. Mark Dixon made this comment at the CFO’s Breakfast hosted by the Fiji Commerce and Employers Federation (FCEF) held at the Grand Pacific Hotel in Suva yesterday morning.
“Active listening and open engagement has been part of every consultation that we have been having with stakeholders and taxpayers in the past two months. If we are to form trusted partnerships – we need to understand your business and your tax or trade facilitation concerns” Mr. Dixon said.
“There is a huge opportunity for us to become genuinely service focused in our delivery in everything we do at FRCS, but it has to change from bottom up so that everybody working in FRCS Offices, at the coal face, understands the need to offer every tax payer a concierge type of service,” he said.
Mr. Dixon spoke on a number of issues at the Breakfast including revenue collection, FRCS staff, focus on serving stakeholders and partners and the systems and standards of the Service.
“The fundamentals of changing our culture are around our key values, we have to believe and live by these values everyday – respect, honesty, trust, loyalty, value every customer and we have to show empathy, kindness and courtesy because a lot of these small and big businesses that we’ve been dealing with in a “post COVID” world, have had a really difficult couple of years. So we have to be empathetic when we deal with them. We are not in competition with them, we want business to flourish, we want every business to grow. The more successful you are the better, we want to enable that success. We don’t want to create barriers to that success,” he said.
Mr. Dixon assured listeners that FRCS was taking a pro-active approach in the education and training of staff and stakeholders on the implementation of new online processes to make everyone better understand the new features.
FRCS MEDIA CONTACT
For all media enquires
 Email: publicrelations@frcs.org.fj
 Phone: (679) 3243035.

March 8, 2022 3 min read Share:

WOMEN IN CUSTOMS – WE CAN!

Tuesday 8 March 2022

In celebration of International Women’s Day, the Australian Border Force, the Oceania Customs Organisation and RMIT University pay tribute to impressive cohort of women serving in Customs administrations across the Pacific region.

If you think Customs is a job for the boys, think again!

Women across the Pacific are actively facilitating international trade, preventing the illicit movement of goods, and keeping our borders secure.

Women are serving at every level in Customs administrations across the region. Supervising Customs Officer Renie Asi shared: “We serve as frontline operational officers, in our headquarters, and in senior management roles. New Zealand Customs Service is one of four Customs administrations in the Pacific headed by a woman. We all take pride in contributing to the challenging and rewarding work of border protection.”

Captain Barbara Tayama from Guam Customs and Quarantine Agency explained: “I’m committed to keeping my country safe. Throughout my 28-year career in Customs, I’ve been involved in a range of rewarding career opportunities, including executing search warrants, surveillance and arrests.”

Senior Customs Officer Tale Tikoisuva is one of the first women to apply to work as a detection dog handlers for Fiji Customs and Revenue Service. She explains: “Women in Customs are breaking the bias by stepping up to any challenge and showing everyone that we are competent and capable.”

Acknowledging the 2022 IWD theme, Inspector Michelle Bond from Australian Border Force said: “It’s time to break the bias. Women in Customs are succeeding and achieving. Women are disrupting drug trafficking, intercepting harmful shipments, detecting revenue fraud and representing their agencies with distinction.”

The Oceania Customs Organisation (OCO) encourages the next generation of women to consider an active, fulfilling and dynamic career in Customs.

Daphney Stone, OCO Operations Manager who was the first woman to serve as CEO at the Ministry of Customs and Revenue in the Kingdom of Tonga said: “Women have been under-represented in Customs, but the tide is changing, and women’s engagement is expanding across the region. We salute those agencies who are taking active steps to recruit, retain and advance women in Customs.

Phillip Dowler, the Director of RMIT University’s Transnational Security Centre explained: “We are currently working with 61 outstanding women Customs’ leaders from 17 Pacific countries through the Pacific Women’s Professional Development Program (PWPDP), and the message is loud and clear – WOMEN CAN! Women bring incredible talent to Customs administrations.”

Are you interested in a career in Customs? Tale Tikoisuva from Fiji Revenue and Customs Service has an important reminder: “Nothing is impossible when you dare to believe that you can!”

Approach the national Customs administration in your country or find out more at the OCO website.

February 22, 2022 2 min read Share:

FRCS Keen to deliver more VAT Refund to Taxpayers

The Fiji Revenue and Customs Service (FRCS) recorded $91.9 million in VAT refunds at the end of January 2022.
FRCS CEO Mark Dixon attributed the positive performance to improved strategies and a strong commitment by FRCS to honor its obligation to taxpayers.
“It is important that refunds are released by FRCS on time, just as FRCS seeks tax payments to be made on time. Given the impacts of COVID-19 and the recent floods, the release of VAT refunds can greatly assist in business cash flows,” Mr. Dixon stated.
“FRCS is holding a significant number of VAT refunds, which we would like to return to taxpayers but cannot release until they file their outstanding tax returns,” he said.
“As a proactive approach, FRCS will be publishing a list of Taxpayer Identification Numbers [TIN] of those taxpayers who qualify for VAT refunds but are yet to file the returns. These refunds will be released to taxpayers as soon as they meet their filing requirements”.
“We encourage taxpayers to come forward and update their records with FRCS or to seek our help to access the Taxpayer Online Services [TPOS] and file their returns accordingly.”
Mr. Dixon further added that FRCS is focused on the sustainable reduction of outstanding VAT refunds; returning this money to taxpayers and is optimistic of much reduced figure in the coming months.
He encouraged taxpayers seeking clarification or needing further assistance to call us on 3243000 or 1326 or email us at info@frcs.org.fj.
FRCS MEDIA CONTACT
For all media enquires
 Email: publicrelations@frcs.org.fj.
 Phone: (679) 3243035

February 7, 2022 2 min read Share:

Leadership Development Program for Women in Customs

Congratulations are in order for five aspiring women leaders from the Fiji Revenue and Customs Service (FRCS) for successfully completing the Container Control Programme – Women’s Professional Development Programme (CCP-WPDP).
Customs Officers Litiana Sautulevu, Losalini Daulali, Viniana Radinialoi, Asinate Rosi Taliga and Principal Customs Officer Akosita Valamalua were awarded with the certificates by the Australian High Commissioner to Fiji Mr. John Feakes and FRCS CEO Mr. Mark Dixon last week at the Australian High Commission in Suva. Ms. Valamalua has also received an Excellence Award for her exemplary contribution to CCP-WPDP.
“It is fantastic to see FRCS working with the Australian Border Force (ABF) and Australian High Commission to deliver first class training opportunities to our future female leaders,” Mr. Mark Dixon stated.
“We are most grateful to the ABF for allowing us to celebrate the achievements of these talented females, from our Customs Division, within the residence of the High Commissioner – what a wonderful experience for our well deserving staff to be awarded their new qualifications by the High Commissioner, followed by an afternoon tea overlooking the port of Suva”.
The CCP-WPDP was held in August 2021 followed by an Alumni Workshop, conducted between 18-26 January 2022. The Alumni Workshop was a part-time, online initiative to provide advanced leadership training for women in customs administration. CCP-WPDP was launched by ABF, the United Nations Office on Drugs and Crime (UNODC) and the World Customs Organisation (WCO) and delivered by the Royal Melbourne Institute of Technology (RMIT) University’s Hanoi–based Transnational Security Centre. 58 participants from 11 countries participated in CCP-WPDP including 5 Officers from FRCS.
Facilitating the legitimate movement of goods across international borders requires a diverse, quality workforce in Customs Administration, however customs continues to be a male- dominated profession. The CCP-WPDP is committed to bridge this gap by further enhancing
capacity, building confidence, promoting collaboration and empowering women officers as they advance in their careers in customs.
At the completion of the program, participants of the CCP-WPDP have tabled a commitment statement on how they will continue to strengthen women’s contribution and leadership in FRCS.
FRCS MEDIA CONTACT
For all media enquires
 Email: publicrelations@frcs.org.fj
 Phone: (679) 3243035.

February 3, 2022 2 min read Share:

Revenue Collection for FRCS Indicates a Positive Trend

The Fiji Revenue and Customs Service (FRCS) collected a net revenue of $154.0m in January 2022, outperforming the forecast by $9.5m or 6.5percent. The forecast for January 2022 was $144.5m.

This is the second consecutive month where the actual revenue collected by FRCS has surpassed the forecast. The net revenue collected in December 2021 was $190m compared to the forecast revenue of $130m.

The positive revenue collections against the forecast in December 2021 and January 2022 has led to a cumulative six-month collection (August 2021-January 2022) of $781.5m resulting in a positive variance of $17.4 m or 2.3 percent.

FRCS Chief Executive Officer Mr. Mark Dixon attributed the strong revenue performance to the recommencement of international tourism and its positive spill-over effects, in terms of business confidence, on other sectors of the economy.

“There has been a significant growth in consumption related taxes including Domestic VAT (Value Added Tax), Import VAT, Fiscal Duty and Domestic Excise Duty in January 2022,” Mr. Dixon said.

“Domestic VAT recorded a total collection of $43.9m and is the highest in the past 18 months. This is largely from improved economic activity in December 2021 coupled with the re-opening of the international border and high festivity spending,” he said.

The improved economic activity has also increased demand for imported products thus resulting in high Import VAT and Fiscal duty collections.

Recommencement of international tourism has also seen a substantial increase in the Departure Tax collection. Departure Tax collection in January 2022 was $1.1m compared to the overall collection of $1m in the 2020-2021 fiscal year.

According to Mr. Dixon, given the improved economic conditions, collections are expected to maintain a positive trend.

He said while the last two years have been challenging for the Fijian economy, recent indicators suggest a more positive outlook for 2022.

FRCS MEDIA CONTACT

For all media enquires

Email: publicrelations@frcs.org.fj
Phone: (679)

January 26, 2022 3 min read Share:

FRCS Celebrates International Customs Day 2022

The Fiji Revenue and Customs Service (FRCS) today, 26 January 2022, joined the global Customs community in commemorating the International Customs Day (ICD).

This year, the day is being celebrated under the theme ‘Scaling up Customs Digital Transformation by Embracing a Data Culture and Building a Data Ecosystem’.

According to World Customs Organisation (WCO), customs data is intrinsically linked with how Customs functions; data is used to formulate strategies, improve the quality of the fight against fraud and the collection of revenue, optimize the allocation of resources on the ground and measures the performance of Customs units.

To mark this day, FRCS officially launched the Air Cargo Control Unit in Nadi which was established within the Container Control Programme (CCP) of the United Nations Office on Drugs and Crime (UNODC) and the World Customs Organisation and funded by the Australian Border Force (ABF).

The Air Cargo Control Unit is tasked to profile air cargo consignments to prevent the exploitation of the air cargo for illicit drug trafficking and the smuggling of other illegal and prohibited commodities such as chemical precursors, arms and ammunition, endangered species, and items infringing intellectual property rights whilst ensuring the free flow of legitimate air cargo.

FRCS Chief Executive Officer Mr. Mark Dixon thanked WCO, UNODC and ABF for the continued financial and technical support stating this was a great example of “Customs to Customs Co-operation.”

According to Mr. Dixon, in line with the ICD theme, FRCS is implementing several new initiatives, which will deliver technological reform, greater efficiency, more security and transparency and higher standards of performance.

“Amongst other initiatives, we will also be reviewing the Customs IT environment including the ASYCUDA World. FRCS has been automating manual processes in both Customs and Tax. This journey of digital transformation will continue in our endeavor to bring about efficiency and accessibility to all our services,” Mr. Dixon said.

11 Officers, 2 teams and 2 border partner agencies were honoured with the esteemed Certificate of Merit on behalf of the World Customs Organisation to recognise their achievements and commitment to the 2022 ICD theme.

International Customs Day was celebrated in Suva as well as Nadi, Lautoka, Savusavu and Levuka.

FRCS MEDIA CONTACT

For all media enquires

Email: publicrelations@frcs.org.fj
Phone: (679)