Concession Code 212 provides a duty exemption for goods purchased by private individuals for personal use though online platform, as long as the value for duty (cost of goods + freight +insurance) of the goods does not exceed FJ$1,000.

• Value Limit: The total value of the online purchased goods, including cost, insurance, and freight (CIF), must not exceed FJ$1,000 per consignment.
• Duty & VAT: Fiscal duty and import excise is exempted except for the  VAT which will apply to the online purchase of goods up to the value of FJD$1,000.
• Exceeding the Limit: If the value exceeds FJ$1,000, normal duty will be assessed on the excess amount.
• Multiple Parcels: If multiple parcels are consigned to one individual or several individuals from a single source, they may be treated as a single consignment. If the combined value exceeds FJ$1,000 normal duty will be assessed on the excess value.

• Eligible Goods:  All goods purchased online (not including liquor, electronic cigarettes, vapes, vape refills and tobacco).
• Import Methods: Applies to goods imported by sea freight, parcel post, or air freight.
• Personal Use: The importation must be for personal use and not for trade or resale.
• Customs Assessment: A Customs Officer will assess the parcel contents before release.
• Claiming the Concession: The concession must be claimed at the time of importation.

Eligibility: All goods must comply with the Customs Prohibited Imports and Exports Regulation 1986.
Permits/Licenses: Consignees must arrange permits/licenses for restricted goods. Prohibited imports will be detained, and corrective measures will be taken.

Important Notes:

• Firearms, including air guns and ammunition will require a license from the Fiji Police Force.
• Live animals, plants, and related products requires an permit from the Biosecurity Authority of Fiji info@baf.com.fj
•  Medicinal drugs / medications require a license from the Ministry of Health and Medical Services www.health.gov.fj 
• Mobile phones and telecommunication equipment require a permit from the Telecommunication Authority of Fiji email: contact@taf.org.fj
• Refrigeration & air-conditioning equipment’s containing ODS, global warming potential gases and plastics require import permit from Department of Environment. Household Refrigeration will also require import permit from Dept. Of Energy.

For more details on restricted and prohibited items, visit the FRCS website.

To clear goods from Customs, you will need:

• Shipping documents such as bill of lading, airway bill, or arrival advice)
• Your Joint ID Card or Taxpayer Identification Number (TIN)
• Permits from other agencies (if applicable)
• A commercial invoice (if applicable)

Under Section 17 of the Customs Tariff Act 1986 if a person disposes of or uses such goods for any purpose other than that for which the duty concession was granted, that person is liable to pay duty within five years from the date of importation.

Evading customs duty including undervaluation and providing false declaration is a serious offence and can result in penalties.

Upon verifying the shipment if the Custom Officer is not satisfied that the goods will qualify for the duty concession, then normal rates of duty shall be applicable.

To know more information about this please email us at info@frcs.org.fj.

The above information focuses on the pre-requisites  and qualif