The Fiji Revenue and Customs Service (FRCS) wishes to advise the general public that investigations are currently underway into the importation of vape products that have entered the country without the required permits.

FRCS has observed a significant increase in online advertisements promoting the sale of vape products. The public is reminded that the importation of vape products for commercial purposes requires an official permit issued by the Ministry of Health and Medical Services (MOHMS). Any vape products imported without the necessary permits will be confiscated by FRCS.

In a recent case, FRCS detected a consignment that was not only imported without a valid permit but also declared an incorrect quantity compared to what was actually imported. Any attempt to smuggle vape products or provide false or misleading information constitutes a serious offence and will result in forfeiture and further regulatory action.

FRCS strongly advises all individuals and businesses intending to import vape products to consult with the Ministry of Health and Medical Services to ensure full compliance with the relevant importation requirements.

At a signing ceremony held in Paris on Thursday, 15 January 2026, the Minister for Finance, Commerce and Business Development, Honourable Esrom Immanuel, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAAC), underscoring Fiji’s strong commitment to tax transparency and effective international cooperation. With this milestone achievement, Fiji becomes the 152nd jurisdiction to join the MAAC. 

The MAAC is the world’s most comprehensive multilateral instrument for tax cooperation. It enables jurisdictions to exchange information on request, spontaneously and automatically, as well as to conduct simultaneous tax examinations and provide assistance in tax recovery.

Speaking at the signing ceremony, the Minister for Finance stated:

“This Convention is a landmark instrument that will bring significant benefits to Fiji, strengthening our cooperation with the international community and advancing our commitment to transparency and fairness. It is also a significant step towards Fiji’s removal from the European Union list of non‑cooperative jurisdictions (EU Blacklist), which will enhance our international standing and economic partnerships.”

Following the signing of the MAAC, Fiji will undertake its required domestic procedures to formally become a Party to the MAAC. Once Fiji becomes a party to the MAAC, it will provide a single legal instrument for the exchange of information with the other 151 jurisdictions, including all major financial centers.

Fiji has already committed to successfully implement the Automatic Exchange of Financial Account Information (AEOI). This will be supported by legislative reforms and confidentiality assessments.

Chief Executive Officer of the Fiji Revenue and Customs Service (FRCS), Mr. Udit Singh, added:

“Joining the MAAC is a significant achievement for Fiji. It provides us with the legal foundation to implement AEOI and Exchange of Information on Request (EOIR) to effectively address tax evasion and avoidance.

Fiji remains fully committed to international standards of tax transparency and to strengthening global cooperation. Fiji is determined to contribute meaningfully to the work of the Global Forum and to the shared goal of a fair, transparent and cooperative international tax system. Importantly, this milestone also represents a decisive step toward Fiji’s removal from the EU Blacklist.

FRCS will continue to work closely with the Global Forum Secretariat and with other international partners to ensure the successful implementation of the required international standards, to improve compliance and to add more dollars to Fiji’s tax revenue.”

The Fiji Revenue and Customs Service (FRCS) is pleased to announce the commencement of the first round of negotiations with the New Zealand Inland Revenue Department (NZ IRD) to review the Double Taxation Agreement (DTA) between Fiji and New Zealand. The discussions are being held in Wellington from 8–12 December 2025.

The Fiji delegation is led by FRCS Chief Executive Officer, Mr. Udit Singh, accompanied by senior members of FRCS Management.

The negotiation was formally opened by New Zealand’s Commissioner of Inland Revenue, Mr. Peter Mersi, and began with a traditional Māori ceremony underscoring the strong and respectful partnership between the two countries. The New Zealand delegation is led by Ms. Carmel Peters, Strategic Policy Advisor at NZ IRD.

The current DTA was first signed on 27 October 1976 and amended in 1986 and 1994. This comprehensive review, the first since those changes presents a timely opportunity to modernise the agreement in line with current international tax practices and ensure fair and transparent tax outcomes for both jurisdictions.

New Zealand remains one of Fiji’s most important economic partners, with strong cooperation in trade, investment, labour mobility, and tourism. Strengthening tax treaty arrangements plays a vital role in improving investor confidence and supporting sustainable economic growth. This review also reinforces the Fiji–NZ Duavata Partnership, which reflects the shared vision of both nations to deepen collaboration across economic, social, and cultural spheres.

FRCS CEO Mr. Udit Singh said that Fiji values its strong and longstanding partnership with New Zealand, adding that this review reflects the shared commitment of both countries to ensuring a modern and fair tax treaty framework that supports business activity and safeguards the interests of our people. The Duavata Partnership provides an important foundation for these negotiations, highlighting mutual trust and cooperation as we work towards a future-ready agreement.

FRCS looks forward to productive discussions throughout this week and continued collaboration with New Zealand into 2026 as both countries work towards a modernised and mutually beneficial DTA.

In a significant effort to improve access to essential government services for remote communities, the Civil Registration and Vital Statistics (CRVS) team led a multi-agency outreach program to Beqa Island in Fiji’s Central Division. The initiative brought together key stakeholders, including the Fiji Revenue and Customs Service (FRCS), Births, Deaths & Marriages, Ministry of Health and Medical Services, Ministry of Immigration, Ministry of iTaukei Affairs, and other partners, to deliver a comprehensive range of services directly to residents.

The outreach aimed to bridge service gaps and promoted economic inclusion by making critical services accessible without the need for costly travel to urban centers. FRCS played a central role in this initiative by providing Taxpayer Identification Number (TIN) registrations, supporting the issuance of Joint ID cards, and offering business registration and advisory services. These efforts helped individuals understand their tax obligations, guided entrepreneurs on compliance and record-keeping, and highlighted the benefits of joining the formal economy, such as access to government support and financial services.

Represented by Laisa Draunibaka and Eremasi Lolo, FRCS also collaborated with partner agencies to ensure accurate TIN verification during Joint ID card issuance. In addition, the team conducted interactive awareness sessions on taxation and its role in national development, addressing community questions and fostering trust in government processes. By empowering residents with knowledge and resources, FRCS reinforced its commitment to financial inclusion and sustainable economic growth.

This outreach not only streamlined access to essential services but also strengthened community confidence in government institutions. By bringing tax and compliance services closer to remote communities, FRCS and its partners are helping build a foundation for inclusive development. The initiative underscores the government’s commitment to ensuring that no community is left behind, regardless of geographic challenges.

In an era where global competitiveness hinges on speed, transparency, and innovation, Fiji is leading the charge to transform trade facilitation across the Pacific. By hosting the World Bank Group’s landmark workshop in Nadi, Fiji reaffirmed its commitment through the Fiji Revenue and Customs Service (FRCS) to spearhead digital solutions that will redefine how Pacific nations engage in international trade.

From November 25–26, 2025, the World Bank Group (WBG) convened a pivotal regional workshop under the theme “Accelerating Trade Facilitation in the Pacific.” This gathering marked a significant milestone in the region’s journey toward modernizing trade processes through the implementation of the National Single Window (NSW) Project, a World Bank–financed initiative designed to streamline trade documentation and clearance across borders.

The workshop convened delegations from six Pacific nations actively engaged in the NSW project: Fiji, Kiribati, Solomon Islands, Tonga, Tuvalu, and Vanuatu. Each country was represented by senior officials from Customs Administrations, Biosecurity agencies, and Trade departments, ensuring a holistic approach to trade facilitation. This diverse participation highlighted the critical role of cross-sectoral collaboration in building a unified digital trade ecosystem for the Pacific.

At the heart of the discussions was the National Single Window (NSW) Project, a transformative, World Bank, financed initiative aimed at streamlining trade documentation and clearance procedures. By digitizing border processes, the NSW will enable faster, more transparent, and cost-effective trade, positioning Pacific economies for greater competitiveness in global markets.

Key Themes and Strategic Priorities

Over two intensive days, participants explored the foundational pillars for successful NSW implementation, including:

• Shared Vision and Strategic Direction – Establishing a regional roadmap to enhance efficiency, transparency, and competitiveness.
• Governance Framework – Defining institutional roles and oversight mechanisms for accountability and sustainability.
• Financial Model – Developing cost-sharing strategies and ensuring long-term viability.
• Operational Design – Crafting workflows and technical integration for seamless trade processes.
• Legal Harmonization – Aligning national legislation to provide a robust legal foundation for NSW operations.

These discussions reinforced the complexity and significance of digitizing border procedures which is a  bold step toward modernizing trade in the Pacific.

Outcomes and Regional Impact

The workshop delivered tangible outcomes:

• Regional Alignment on NSW vision and governance.
• Knowledge Sharing among countries, fostering mutual learning and best practices.
• Foundation for Harmonization of systems and processes to reduce costs, improve transparency, and accelerate trade.

For small island economies, trade facilitation is more than a technical upgrade. It is a strategic imperative for economic growth, resilience, and global integration. By embracing the NSW framework, Pacific nations are unlocking new opportunities for investment, strengthening compliance with international standards, and advancing sustainable development.

Fiji and FRCS at the Forefront

Hosting this workshop in Fiji reflects the country’s pivotal role in shaping the future of Pacific trade. FRCS’s leadership and commitment to modernization signal a strong national and regional resolve to build a more connected, efficient, and competitive trade environment.

The World Bank Group’s initiative was not merely a technical consultation, but it was a regional pledge to cooperation and progress. As Fiji and its Pacific partners move forward with NSW implementation, the partnerships and insights forged in Nadi will serve as a cornerstone for a digitally empowered Pacific economy.

The Fiji Revenue and Customs Service (FRCS) successfully hosted the fourth meeting of the National Trade Facilitation Committee (NTFC) at its headquarters in Suva this week, reaffirming Fiji’s drive toward a more modern, efficient, and predictable trading environment.

Established in 2017 under Article 23.2 of the World Trade Organization (WTO) Trade Facilitation Agreement (TFA), the NTFC brings together government agencies and private-sector partners to coordinate and implement reforms that simplify cross-border trade. The Committee is co-chaired by FRCS and the Customs Brokers and Freight Forwarders Association — a structure that ensures national reforms are shaped through genuine public-private collaboration.

FRCS Chief Executive Officer, Mr. Udit Singh, highlighted the importance of Fiji’s commitment to the TFA, describing it as a foundation for reducing trade costs and strengthening transparency.

“The TFA focuses on simplifying, modernizing, and harmonizing export and import procedures. For Fiji, this translates to reduced red tape, faster clearance times, and improved predictability. These are benefits that directly support our business community, especially MSMEs,” Mr. Singh said.

He noted that coordinated border management, risk-based controls, and digital transformation — including the National Trade Portal and the upcoming National Single Window — are central to Fiji’s reform efforts. These initiatives enhance transparency and consistency, ultimately boosting investor confidence and improving Fiji’s competitiveness in regional and global markets.

Mr. Singh further emphasized that the NTFC’s work is aligned with Fiji’s National Development Plan, which prioritizes streamlined and modernized trade processes.

“Whether through digitalization, process re-engineering, or better inter-agency coordination, our reforms are guided by national priorities and the needs of our private-sector partners,” he added.

The NTFC also contributes to the regional Trade Facilitation Strategy endorsed by Pacific Island Leaders, underscoring that efficient and transparent trade processes are essential for regional resilience, cooperation, and economic growth. Fiji’s progress, therefore, carries benefits beyond national borders.

Recognizing the vital role of private-sector engagement, Mr. Singh reaffirmed that trade facilitation is a shared responsibility.

“Real transformation happens when government and industry work hand in hand. Our co-chairmanship model is proof that Fiji’s trade reform agenda is being driven collaboratively, inclusively, and with a shared sense of purpose,” he concluded.

#FRCS #NationalTradeFacilitationCommittee #NTFC #TradeFacilitation #WTO #TradeReforms #TFA #CrossBorderTrade #FijiEconomy #EaseOfDoingBusiness #ModernizingTrade #DigitalTransformation #NationalSingleWindow #NationalTradePortal #RiskBasedControls #CustomsReform #CoordinatedBorderManagement #PublicPrivatePartnership #TradeEfficiency #MSMEs #FijiBusiness #InvestorConfidence #RegionalIntegration #PacificTrade #EconomicGrowth #TradeTransparency #CustomsBrokers #FreightForwarders #FijiGovernment

The Fiji Revenue and Customs Service (FRCS) wishes to remind all individuals and businesses of the new requirements relating to Mobile Wallet (e-wallet) accounts, as announced in the 2025–2026 National Budget Promulgation.

Mandatory TIN Requirement for All Individuals and Businesses

A valid Taxpayer Identification Number (TIN) is now a mandatory requirement when registering for a Mobile Wallet account. FRCS strongly encourages all individuals and businesses to ensure they have a valid TIN and to update their details with their respective e-wallet service providers well in advance of the deadline.

The deadline to register and update e-wallet accounts with the TIN is 31 December 2025.

Additional Requirement for Businesses

In addition to the general TIN requirement, all businesses must maintain a separate e-wallet account exclusively for business transactions. Businesses are urged to ensure that these accounts are correctly registered with a valid TIN and used solely for business purposes.

Under the new provisions of the Tax Administration Act, non-compliance may attract a fine not exceeding $25,000 or imprisonment for a term not exceeding 10 years, or both.

Non-compliance may also lead to a suspension of services from the e-wallet service providers.

Implementation Support

FRCS continues to work closely with all licensed e-wallet service providers to facilitate the smooth rollout of these requirements. FRCS strongly encourages individuals and businesses to take timely action to avoid service disruptions and potential penalties.

FRCS thanks all taxpayers for their cooperation in supporting national efforts to enhance financial transparency and compliance.

For further information and assistance, please contact us on our toll-free line 1326 or 3243000 or email at info@frcs.org.fj.