The TVRS allows non-resident tourists aged 13 and above to claim a refund on the VAT paid on eligible goods purchased from approved retailers in Fiji. Refunds can be claimed at:
- Nadi and Nausori (Suva) Airports.
- Cruise terminals in Suva, Lautoka (with prior arrangement), and Savusavu.
Eligibility for Tourist VAT Refund
- Resident of a country other than Fiji;
- Holder of a foreign passport;
- 13 years of age or above at the date of purchase of the goods; and
- If employed, is in a country other than Fiji. Tourists that are unemployed or retirees are eligible subject to subparagraphs (a) to (c) above
- The tourist shall fulfill all the conditions stipulated in (a) – (d) above
- Student permit holder shall only be eligible to receive a refund under (a) above if he/she purchases the good less than 4 months before the expiry of the student permit.
- Goods must be purchased no earlier than 2 months before the goods are taken out of Fiji to another country.
What Purchases Qualify?
Eligible: Non-consumable goods (e.g., electronics, clothing, jewelry).
Not eligible: Services or consumables (e.g., accommodation, food, car rentals).
Minimum Spend Requirement
You must spend at least FJ$500 in total at approved retailers. This amount can be cumulative, not necessarily in one transaction.
Approved Retailers
- Only purchases from licensed TVRS retailers qualify.
- Look for TVRS signage at the store.
- A list of approved retailers is available on request.
At the Time of Purchase
- Inform the retailer you intend to claim a VAT refund.
- Present your passport.
- The retailer will issue a Form 7 via the Customs system.
- Double-check your details on the form (name, passport number, etc.).
Can I Use the Goods Before Departure?
Items must remain unused and in their original packaging until you leave Fiji.
How to Present Goods for Refund
- Checked baggage: Visit the TVRS Customs counter before check-in.
- Carry-on items: Visit the TVRS counter after passport control.
- Cruise passengers: Present goods, Form 7, and passport to the designated refund officer at the wharf.
Receiving Your Refund
Once Customs verifies your claim, they will issue a payment voucher. Present this at the WESTPAC or BSP counter at the airport or port to receive your refund.
Missed Your Refund?
If you couldn’t collect your refund, email info@frcs.org.fj with your documents and flight details. FRCS will advise on next steps.
Goods Not Eligible for Refund
- Partially used goods.
- Business/commercial items (including samples).
- Unaccompanied goods (e.g., cargo, mail).
- Alcohol and tobacco.
- Goods not presented for inspection.
Important Legal Notes
- Anyone receiving goods from a tourist after a refund is processed may face a fine up to FJ$5,000 or 6 months imprisonment.
- Removing goods from the airport or wharf after refund processing is also an offense.
- Retailers may lose their license if they fail to comply with TVRS rules.
Last Updated - September 23, 2025