Who We Are
The Fiji Revenue and Customs Service (FRCS) plays a vital role in protecting our nation from external threats, ensuring the secure movement of goods and travelers across borders. We collect government revenue and collaborate with other border agencies, industries, and government bodies to maintain a safe and secure Fiji.
FRCS continuously adapts to global developments in trade—technological, legal, and economic. We strive to build a skilled and efficient administration by optimizing staff management, leveraging technology, and fostering a culture of integrity and good governance. This enables us to fulfill our critical role in the global trading system.
We invest in capacity building through the World Customs Organization (WCO) e-learning platform, international and local training, and partnerships with universities and border agencies. These efforts help us implement international best practices and support other Pacific Island Customs administrations through initiatives like the Regional Training Center and collaboration with the Oceania Customs Organisation.
Our Tools and Practices
Customs Procedures
Customs procedures govern the control and facilitation of goods and passenger movement, as outlined in the Customs Act. These procedures span the entire import/export process and transit operations. The Revised Kyoto Convention, developed by the WCO, serves as the global standard for simplifying and harmonizing these procedures.
Integrity in Customs
Integrity is fundamental to FRCS operations. It goes beyond preventing corruption—it involves upholding values that align with our mission. Customs officials, given their unique role in international trade, must demonstrate the highest standards of professionalism and ethics.
To support this, FRCS follows the WCO’s Revised Arusha Declaration, which promotes national integrity programs. A lack of integrity undermines trade facilitation, leading to inefficiency and mismanagement. Therefore, we are committed to embedding integrity throughout the supply chain.
Customs Valuation
Customs valuation determines the taxable value of imported goods, primarily for applying ad valorem duties. It also supports trade statistics, tariff preferences, and national tax collection. The WTO Valuation Agreement underpins this process, basing value on the transaction price with specific adjustments.
This system enhances transparency, predictability, and compliance in international trade.
Harmonized System (HS)
The Harmonized System is the universal language of international trade. It standardizes the
classification of goods for customs, trade statistics, policy enforcement, and economic analysis.
Regular updates ensure it reflects evolving trade practices, technology, and global priorities, including environmental and social concerns.
Revised Kyoto Convention
This Convention is the blueprint for modern Customs operations. It promotes simplified, harmonized procedures, standardized documentation, and the use of risk management and information technology.
Key elements include audit-based controls and Authorized Economic Operators, all aimed at facilitating efficient and secure trade.
Risk Assessment and Targeting
FRCS uses risk indicators to identify high-risk goods and conveyances. With the rise in global trade and threats like organized crime and terrorism, Customs enforcement now relies heavily on information sharing with other agencies and the private sector.
Risk management is central to effective Customs control in today’s environment.
Enhanced Screening of Pre-Arrival Information
While full inspection of all shipments is impractical, FRCS ensures that pre-arrival data is thoroughly screened to identify risks.
This allows us to focus resources on high-risk consignments. As threats evolve, so must our screening strategies, adapting to changes in laws, industries, and criminal tactics.
The WCO Framework of Standards to Secure and Facilitate Global Trade
Securing and Facilitating the International Trade Supply Chain
Amid growing global concerns over threats such as terrorism, transnational organized crime, and smuggling, there is an urgent need to enhance the security of the international trade supply chain. This includes safeguarding the movement of goods, protecting modes of transport, and ensuring the integrity of revenue collection systems.
At the same time, it is essential to maintain the benefits of trade facilitation for legitimate cargo. Security measures must be balanced with the need to keep trade flowing efficiently.
Grounded in the principles of cooperation, this approach strengthens the partnership between customs administrations and business stakeholders. Together, we are committed to implementing international standards that ensure both the security and facilitation of global trade
Last Updated - June 4, 2026