The Fiji Revenue and Customs Service (FRCS) wishes to inform the public of a recent change in policy concerning the imposition of Value Added Tax (VAT) on online purchases. Previously, items imported for personal use were exempt from VAT. However, to ensure fair taxation on all goods and to align with domestic consumption practices, VAT will now be applied to personal imports.

Goods purchased domestically were subjected to 15% VAT (excluding the 22 common household items that are zero-rated for VAT) but goods purchased online were not subjected to VAT which resulted in an unfair market practice.

With this policy amendment, it is important to note that the household items that are zero-rated domestically will continue to be exempt from VAT, remaining VAT-free upon import. The exemption applies regardless of whether these items are purchased from abroad or sent as donations.

The list of items that are subject to VAT zero rating are:

We understand the importance of these essential goods to our communities and are committed to ensuring that this policy does not place an additional burden on those receiving much-needed support from abroad.

Since the introduction of VAT on personal imports, FRCS is aware of the operational challenges and the following actions have been taken for a smooth transition:

• Deployment of additional resources at import freight stations;
• Shipping, courier, and freight agents will provide detailed charges, including the VAT payable amount.

If you have any questions or require further clarification, please contact us on 3243000  or 1326 or email at info@frcs.org.fj or visit our any of our office or website at www.frcs.org.fj.

We appreciate your understanding and cooperation.

Mr. Udit Singh

Chief Executive Officer

      30^th August 2024

Last Updated - February 4, 2026