Fiji Customs Regulation
Information for travellers about importing household effects:
· Clearance procedures
· When customs charges are payable
· When no customs charges are payable
· Concession code 219/220 of part III customs tariff 1986
Customs Agents, airlines and shipping companies will usually provide arrival papers around the time your effects are imported. Some freight forwarders/Customs brokers or removal companies will assist you with customs formalities. To obtain clearance of the shipment you need to:
· Complete an unaccompanied personal baggage declaration form, which is the declaration for agriculture and customs.
· Arrange an agricultural clearance for the shipment through the Ministry of Agriculture and Forestry & Fisheries.
· Obtain any permits that may be needed for (e.g. a police permit to import) if you have firearms in the shipment.
· Arrange for a customs clearance.
To arrange a clearance, customs require:
· a completed unaccompanied personal baggage declaration
· the agriculture clearance
· permits from other agencies (where applicable)
· your passport
· an inventory of what is in the shipment
· an invoice of new items
· the shipping arrival papers (such as the bill of lading, airway bill, or arrival advice)
At the time your goods arrive, you will need to arrange one customs agent either to warehouse or to clear your goods after paying the duty and Value Added Tax (VAT) to Fiji Islands Revenue & Customs Authority, where applicable.
If you need further information, please contact any Customs office
When customs charges are payable.
Where the criteria for duty free entry of household effects are not met, customs charges may be payable. Where applicable customs duty is levied on the transaction value of the goods (the price actually paid for them) a depreciation allowance for length of personal ownership and use may also be given when the goods are valued at the port of entry in terms of GATT valuation.
Value Added Tax (VAT) of 12.5 percent is then calculated on the duty inclusive value for duty. It is recommended that you retain your purchase documentation.
If you require further duty rate information, please contact any Customs office at the following ports Suva, Lautoka, Nadi, Nausori, Levuka and Savusavu or email at email@example.com
Your household (refer to baggage declaration form for definition) or other related effects (excluding motor vehicles, boats, aircraft, alcoholic beverages, tobacco goods, firearms, motor cycles and scooters) will be admitted free of duty and exempt VAT for a reasonable time after you arrive, provided you can meet all of the following requirements:
· You are coming to Fiji with the intention and legal authority to take up or resume permanent residence.
· You have lived outside Fiji for the whole of the 12 months before the date of your arrival in Fiji.
· You have owned and used the goods before the date of departure for Fiji for more than 12 months.
· The goods are for your own personal use and not intended for any other persons or for gift, sale or exchange.
The following goods will not qualify for free entry unless you can establish that the items have had personal use prior to their arrival in Fiji:
· Goods shipped directly after purchase to avoid local taxes in the country of export.
· Replacement electrical equipment operating to Fiji standards.
Goods of a commercial nature (such as factory plant and office equipment) do not qualify as household effects. You can also refer to baggage Declaration form
Calculation of customs charges
Where applicable, Customs duty is levied on the transaction value of the goods (the price actually paid for them). Value Added Tax (VAT) of 12.5 percent is then calculated on the duty inclusive value. If the goods are not imported as accompanied baggage and there are freight and/or insurance charges, these costs will also form part of the calculation for VAT.
In addition to the payment of duty and VAT, an Import Entry Transaction Fee of FJ$7.00 (VAT inclusive) may apply. The fee is payable at the same time that duty and VAT is collected
Customs payments will only be accepted in Fiji currency.
Unaccompanied passengers' baggage
The owner of goods has to fill the baggage declaration form (C22) in the presence of persons as laid down in the baggage form.
The Customs will require the following documents to establish whether the person has actually travelled abroad and whether the person is entitled to clear the goods duty free in terms of concession code 219,220,203 and 204.
The Customs will see the value declared on the baggage by the owner is less than FJ$1,000 the Customs will facilitate the clearance on Air Way Bill (AWB).
When the declared value on the baggage declaration form is more than FJ$1000.00 than the owners has to clear his goods through Customs Entry (SAD), IM4.
Information for travellers about importing motor vehicles:
· Clearance Procedures
· Personal Belongings in Vehicles
· When Customs Charges are Payable
· When No Customs Charges Apply
· Tourist Vehicles
· Imports from Australia, Japan, UK
· Other Information
· Certification for Registration
Clearance Procedures - Shipping companies and Customs Agents will usually provide arrival papers around the time your vehicle is imported. Some freight forwarders/Customs brokers or Customs Agents will also assist you with the Customs formalities. If you are completing the Customs formalities yourself, it is recommended that you make an appointment with your local Customs office.
To obtain delivery of the vehicle you need to:
· arrange an agricultural clearance for the vehicle through Quarantine department of Ministry of Agriculture and Forestry.
· arrange for a Customs clearance.
To obtain delivery, Customs control requires:
· the quarantine/agriculture clearance.
· your passport.
· invoice receipt showing total price paid and date of purchase.
· registration papers or Certificate of Permanent Export (UK), Certificate of Title (USA), or De-registration Certificate ( Japan ).
· invoice showing export costs ( Japan ).
· invoice showing freight costs and insurance to Fiji .
· Bill of Lading.
· odometer reading at time of sale for export to Fiji .
· odometer reading at time of importation into Fiji .
· additional information if you are also clearing household effects .
After Customs clearance, the vehicle should be presented to a Lands Transport Authority (LTA) agent for inspection and a compliance audit for certification for registration.
Personal Belongings in Vehicles - It is recommended that you do not pack personal belongings in your vehicle when it is being shipped to Fiji for the following reasons. If your vehicle is not containerised, items are very susceptible to pilferage and theft while the vehicle is on the wharf awaiting shipment or collection, or on the vessel carrying the vehicle to Fiji Many shippers or carriers will not accept your vehicle for shipment to Fiji if it is packed with personal belongings. The shipper or carrier is required to present a complete list of what is being transported, including the contents of your vehicle, to the Fiji Islands Revenue & Customs Authority. The complete contents of your vehicle must be declared at the time they are presented to the Fiji Islands Revenue & Customs Authority for entry into Fiji . If this is not done, you may be subject to a fine and the vehicle and its contents may be seized. When Customs charges are payable -Vehicles which do not qualify for concessionary entry are subject to duty (where applicable) and VAT. Valuation of privately imported vehicles .
The Customs value of privately imported new or used motor vehicles is determined in accordance with the provisions of the Customs Tariff Act 1986 .
In normal circumstances, the Customs value is determined as the price paid or payable. Refer to valuation.
· any overseas duties or taxes included in the price paid which have been rebated or refunded before the vehicle arrives in Fiji .
· an allowance for depreciation if the vehicle has been personally owned and used by the importer overseas for not less than 90 days
prior to the arrival of the vehicle in Fiji.
Where an importer supplies insufficient or unsatisfactory information, the FIRCA may determine a value employing one of the alternative methods provided in the Customs Tariff Act 1986 . For example, an alternative method of valuation may be used when:
· the importer has purchased the vehicle overseas at an unrealistically low or token price
· the vehicle was acquired by the importer as a gift or prize
· the vehicle was constructed overseas by the importer
· the value of the vehicle has been altered significantly after the date of purchase, for example major restoration, modification or improvement
· use of the depreciation allowance results in an unrealistically high Customs value.
To determine an alternative valuation:
· the Fiji market value of the vehicle, as imported, is established
· a series of deductions is made for such things as overseas freight and insurance, duty (where applicable), VAT and normal mark-ups, until a nominal value for duty can be determined
· duty (if applicable) and VAT are calculated on the nominal value.
When no Customs charges apply (More detail below on: )
Eligibility - concessionary entry for motor vehicles is available to immigrants and Fiji residents returning after an absence overseas of twelve ( 12) months or more , with the intention to take up or resume permanent residence. Conditions - In order to qualify for concessionary entry, the following conditions must be met in full:
· you have arrived in Fiji with the legal authority to take up or resume permanent residence.
· for the whole of the period of twelve (12) months preceding your arrival, you have resided outside or have been domiciled outside Fiji . Brief holidays or exploratory visits do not exclude a person from qualifying for this concession.
· you have personally owned and used the vehicle for at least one (1) year before the date of your departure for Fiji .
· the vehicle is being imported for your own personal use and not for sale, gift or disposal in any other way.
· you give an undertaking that the vehicle granted duty/concession entry will not be sold or otherwise disposed of within five (5) years of importation.
These conditions are strictly applied and the Fiji Islands Revenue & Customs Authority has no discretionary license to adapt them to suit particular circumstances. If the above criteria cannot be met the vehicle will be considered a non-concessionary import and Customs charges are payable
NOTE - Customs regulations of Fiji are subject to change at any time. The proceeding information is a brief summary of customs regulations applicable to household goods shipments to Fiji (this destination) and is being provided for general guidance to assist our Agents and Customers. Since such regulations are subject to change without notice, Movers.com cannot be held liable for any costs, damage, delays, or other detrimental events resulting from non-compliance. Always double check with your local embassy or consulate before you makes your move to Fiji.
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