Duties are assessed in Fiji on the cost insurance and freight plus value of the goods any other additional charges included in the delivery of goods to the post of importation in Fiji.
The primary method of customs valuation in Fiji is transaction value. Any doubts by FRCA on the transaction value may lead to the use of other valuation methodologies under the WTO appraisement hierarchy.
Excise duties apply to the import of certain commodities such as white goods, alcohol, mineral and aerated water, footwear and tobacco products. The excise tax rates vary from product to product and range from five percent to 15 percent.
A 15 percent Value Added Tax (VAT) is imposed at the time of import. The VAT is levied, at 15 percent, on the sum of the customs value + overseas freight and insurance + customs duty.