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Duties and Tax Exemption 

International freight enters Fiji through two main port areas: 

  • Nadi in the NW for all air freight coming into Fiji; 

  • Suva and Lautoka for all sea freight, both are located on the main island of Viti Levu. The main seaport in Suva is in Walu Bay. 

The Fiji Revenue and Customs Service (FRCS) controls all customs clearance processes of imports and exports of all commercial and humanitarian goods into Fiji and sets all procedures and tariff determinations, as well as exemptions. The customs procedure for handling incoming goods during general periods is controlled by the FRCS and is generally undertaken through brokers and through the Fiji Procurement Office (FPO) operating under the Ministry of Economy for Government-consigned and utilised goods. 

During an emergency the FPO handles all goods consigned to the National Disaster Management Office (NDMO) and the Government of Fiji (GoF) and facilitates the customs clearance for these goods. FPO has a warehouse in Walu Bay for sea freight and at Nadi Airport for air freight. During an emergency it will second through the GoF additional space to facilitate increased volumes. 

The customs clearance process and documentation follows international standards and Fiji operates under the WCO conventions. Goods are allowed to stay at the wharf prior to customs clearance for 72 hours and this is not extended during disaster times. The Port Authorities will commence demurrage after 72 hours. Assuming the correct documentation is provided for the inspected goods then clearance should be facilitated; otherwise the process can take up to two weeks. However, other border agencies, such as Biosecurity Authority of Fiji and Ministry of Health, are also involved in the clearance of the goods and, should their requirements not be met, longer delays up to two weeks could be expected. 

Duty exemption can be obtained for standard humanitarian goods. However, during a state of emergency, specific items such as vehicles and generators require special approval by the Office of the Prime Minister and the Office of the Minister of Economy and will attract customs tariffs depending on the registration status of the organisation and whether agreements and MOUs exist between the organisation and a Fiji Government Agency. During normal times any organisation must be registered. However, during times of emergency, organisations not registered in Fiji will be able to import humanitarian goods for use without registration during the emergency period. FRCS requires all consignees or importers to obtain a Tax Identification Number (TIN). Registration and issuance of TIN by FRCS takes only one day. However, for relief items consigned to the NDMO, agencies will not require a TIN Number since the NDMO already has its own. 

It must be noted that historically the Fiji Government recognises the need to expedite  international humanitarian assistance and with it the duty free exemption for humanitarian goods used in disaster response. But once a ‘State of Emergency’ period is over, full taxes will apply on goods even for humanitarian purposes. 

The default position in any importation that may not fall directly under a clear customs law is that a ruling must be applied for and approved by the Minister of Economy. 

For further information on the Fiji Customs Authority, see the following link: https://www.frcs.org.fj/ 

For contact information regarding government custom authorities, please follow the following link: 4.1 Government Contact List. 

Emergency Response 

Duties and tax exemption procedures historically have changed and varied between successive emergencies. During Tropical Cyclone (TC) Winston, duty and tax exemption for goods was coordinated through mutual agreement between the Ministry of Economy and FRCS and were reported to be timely and effective. 

However, in an aim to formalise this process the Fiji Government has mandated (Budget Supplement 2016-17 P69 item 16) to "create (a) provision for humanitarian aid and natural disaster relief goods." In doing so "a review of Customs Tariff Act to accommodate and create provision for goods of humanitarian aid and natural disaster relief in nature to allow expedite clearance of such goods….’ 

Please refer to link below to see list of treaties and agreement confirmed or ratified by Fiji: https://en.wikipedia.org/wiki/Category:Treaties_of_Fiji 

Agreements / Conventions Description 

Ratified by Country? 

WCO (World Customs Organization) member 

Yes 

Annex J-5 Revised Kyoto Convention/Arusha Declaration 

Yes 

OCHA Model Agreement 

n/a 

WTO Valuation Agreement 

Yes 

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) 

No 

Exemption Regular Regime (Non-Emergency Response) 

During time of normal activity registered UN agencies need to apply for exemption on goods through the Ministry of Foreign Affairs. All imports are on a case-by-case basis and they will advise FRCS on the outcome. INGOs however need to be registered to obtain duty exemption status. All exemption applications need to be approved by the FRCS and the Minister of Economy. 

Organizational Requirements to obtain Duty Free Status 

United Nations Agencies 

Most international disaster response activities are primarily conducted through Diplomatic Missions, international organizations (IOs) or NGOs, which are the subject of different legal status, privileges, immunities and obligations. 

Permanent delegations of international organizations are treated in a similar way to those of Governments. Under the Diplomatic Privileges and Immunities Act, organizations which receive a Ministerial declaration stating that it is an “organization of which two or more States or the Governments thereof are members,” are recognised as being an international organization with corporate legal status. As such they are entitled to benefit from the privileges and immunities outlined in the various schedules of the Act, as described above.  

UNDP has assisted other UN organizations with submitting a request for duty exemption when importing goods under their umbrella however this is limited and on a case-by-case basis. 

Non-Governmental Organizations 

Non-Governmental Organizations (NGOs)s are considered corporate bodies under Fiji law and are usually registered in accordance with the Charitable Trusts Act or Religious Bodies Registration Act. 

NGOs register at the Ministry of Justice at the companies register. After registration the FRCS (tax division) will issue a TIN (tax identification number) that is used when importing goods into Fiji as part of the identification process. 

To register as a charitable trust, an organization must have a mission consistent with one of four “charitable purposes”, which includes “the relief of distress caused by any disaster affecting the whole or any part of the community”. That certificate registers the trustees of the charity as a corporate body and therefore entitles the board of trustees to various property and contractual rights. 

Religious NGOs can also potentially register through the Charitable Trusts Act provided they meet the relevant criteria, but they can also register in accordance with the Religious Bodies Registration Act, which similarly enables them, through their trustees, to have recognized legal status and hold land. Registration must be made by the head of the organization and at least two ministers or priests resident in Fiji (or if there are no ministers or priests in Fiji, then by two members), and these persons are recognised as the legal trustees of the organisation. 

Although the measures outlined above are primarily intended for NGOs seeking to set up permanently in Fiji, it appears that the same requirements would also apply to NGOs only wishing to enter Fiji on a temporary basis for a specific emergency operation but only if they intended to stay after the initial ‘State of Emergency’ period. However, in personal interviews with Fiji officials, there was a general belief that in the event of a large natural disaster agencies do not require registration to assist in the immediate response period. 

VAT Exemption 

While organisations may be exempt for customs tariffs, they may not be exempt from VAT. Unregistered organisations will find that even if they have an MOU with a Government Agency i.e. NDMO/Office of the Prime Minister then VAT will applicable and payable by the Fiji Govt department/ agency. This specifically applies to items such as Vehicles, generators and less so communications equipment. 

Exemption Certificate Application Procedure 

There is no mandated established procedure for the exemption process to be followed during emergencies (see above). Such processes have changed after each subsequent emergency. During TC Winston in 2016 coordination between the then Ministry of Finance (now the Ministry of Economy) and the FRCS implemented the following process. It was found to be straightforward and effective. Time frame for obtaining the exemption certificate was usually no more than 48 hours down from two weeks in non-emergency times. 

Duties and Taxes Exemption Application Procedure 

Generalities (include a list of necessary documentation) 

 Organizations requiring an exemption need to follow the 

Process to be followed (step by step) 

During TC Winston the Duty Exemption process established was as follows: 

GOODS CONSIGNED TO NDMO 

You MUST consign your cargo to the NDMO Consignee: 

National Disaster Management Office 

c/o Attorney General and Minister of Economy, 

Government of Fiji, Republic of Fiji. 

Step by Step Process 

Email your completed ‘Relief Import Request Form’ including all relevant information (items/ quantities/ weight / volumes) to  vasiti.soko@govnet.gov.fj   (Director for the National Disaster Management Office) 

  1. To seek approval for your cargo BEFORE arrival. 

  1. Copy the Logistics Cluster for tracking purposes at the following address: request.fijilogs@wfp.org 

  1. Once you receive approval, attach the form and relevant documentation and send to the NDMO FPO_Shipping_Suva@govnet.gov.fj 

  1. The NDMO will process your request and send you a confirmation email of approval for Duty and VAT exemption. This is the green light for your cargo to depart. 

  1. From there on your cargo will be handled on arrival by the NDMO (customs clearance/ transport/ storage/ distribution) 

*The following is an indicative list of items that have been identified as a priority for the response: 

Shelter -Tarpaulins and tents, temporary shelters, construction materials (roofing iron, timber, tools, nails, etc), blankets(new); 

Water and sanitation - Water purification tablets and filters, mosquito sprays;

Health - vaccines and medicines, emergency medical kits;

Agriculture - Planting materials and tools.

GOODS CONSIGNED TO ORGANIZATIONS 

You MUST consign your cargo to: 

Name or Recipient Organization or Individual c/o Attorney General and Minister of Economy 

Ministry of Economy, 

Government of Fiji, Republic of Fiji. 

Step by Step Process 

  1. Email your completed ‘Relief Import Request Form’ including all relevant information (items/ quantities/ weight / volumes) vasiti.soko@govnet.gov.fj (Director for the National Disaster Management Office) to seek approval for your cargo BEFORE arrival. 

  1. Copy the Logistics Cluster for tracking purposes at the following address: request.fijilogs@wfp.org 

  1. Once you receive approval, attach the form and relevant documentation and send to the NDMO FPO_Shipping_Suva@govnet.gov.fj 

  1. The NDMO will process your request and send you a confirmation email of approval for Duty and VAT exemption, your cargo can then depart. 

  1. Print the confirmation email (it is required for the customs clearance process) 

  1. On arrival of your cargo, present Packing list, Waybill, Pro forma Invoice and the confirmation email for Duty and VAT exemption from the NDMO to Customs to get your goods cleared. 

  1. Once your cargo is released by Customs, you are in charge of organizing your own transport, storage and distribution in accordance with government priorities 

  1. For transport and warehousing, the Logistics Cluster can assist with a list of available commercial companies. 

  1. Requests for transport by military assets are facilitated by UN-CM Co-Ord through the “Request for Assistance” (RFA) form, contact: CMCOORDFIJI@gmail.com

Exemption Certificate Document Requirements 

Duties and Taxes Exemption Certificate Document Requirements (by commodity) 

  

Food 

NFI (Shelter, WASH, Education) 

Medicines 

Vehicle & Spare Parts 

Staff & Office Supplies 

Telecoms Equipment 

Invoice 

Yes, original 

Yes, original 

Yes, original 

Yes, original 

Yes, original 

Yes, original 

AWB/BL/Other Transport Documents 

Not essential 

Not essential 

Not essential 

Yes, original. Please see below 

Not essential 

Not essential 

Donation/Non-Commercial Certificates 

Not essential 

Not essential 

Not essential 

Yes, original. Please see below 

Not essential 

Not essential 

Packing Lists 

Yes, original. Needs to be detailed. 

Yes, original. Needs to be detailed. 

Yes, original. Needs to be detailed. 

Yes, original. Please see below 

Yes, original. Needs to be detailed. 

Yes, original. Needs to be detailed. 

Other Documents 

GMO free certificate required 

 

 

See below 

 

See below 

Additional Notes 

Importation of Vehicles 

Vehicles are treated separately even to consigned humanitarian programs. UN agencies may import cars under diplomatic status through UNDP however all other organisations registered and unregistered will need to seek prior approval from the Minister of Economy before their arrival. New vehicles do not need an import licence but second-hand vehicles do. They must also be less than 5 years old and Euro 4 Environmental standards. 

Importation of Communications Equipment 

For importation of telecoms goods in Fiji, organisations must request an import permit from TAF, requests for frequencies (VHF, HF radio etc) should also be requested through TAF. 

UNDP has assisted UN Agencies with submitting a request for duty exemption but this is on a case-by-case basis. This form is called an “FA608” form. Contact point at UNDP for this is  registry.fj@undp.org  Phone: +679 331-2500. 

Customs Clearance 

General Information  

Goods are allowed to stay on the wharf free of charge for 72 hours while awaiting customs clearance and this timeframe exists throughout an emergency. Ports and airports will charge demurrage charges after this time. 

Customs Information 

Document Requirements 

As above 

Embargoes 

n/a 

Prohibited Items 

GMOs are not accepted in Fiji 

General Restrictions 

n/a 

Customs Clearance Document Requirements 

Fiji customs processes follow international procedures and standards during normal and disaster times. Standard documentation is required. There needs to be a clear distinction between goods being used for an organisation’s operation and goods being used for donation.  If there are any additional comments, they can be included at the bottom of the table. 

Customs Clearance Document Requirements (by commodity) 

  

Food 

NFI (Shelter, WASH, Education) 

Medicines 

Vehicles & Spare Parts 

Staff &Office Supplies 

Telecoms Equipment 

D&T Exemption Certificate 

N/A 

N/A 

N/A 

N/A 

N/A 

N/A 

Invoice 

Yes, Original 

Yes, Original 

Yes, Original 

Yes, Original 

Yes, Original 

Yes, Original 

AWB/BL/Other Transport Documents 

Bill of lading, Certificate of Origin, Cargo Manifesto 

Bill of lading, Certificate of Origin, Cargo Manifesto 

Bill of lading, Certificate of Origin, Cargo Manifesto 

Bill of lading, Certificate of Origin, Cargo Manifesto 

Bill of lading, Certificate of Origin, Cargo Manifesto 

Bill of lading, Certificate of Origin, Cargo Manifesto 

Donation/Non-Commercial Certificates 

Yes, Original 

Yes, Original 

Yes, Original 

Yes, Original 

Yes, Original 

Yes, Original 

Packing Lists 

Packing list/container list, Yes, Original 

Packing list/container list, Yes, Original 

Packing list/container list, Yes, Original 

Packing list/container list, Yes, Original 

Packing list/container list, Yes, Original 

Packing list/container list, Yes, Original 

Phytosanitary Certificate 

Biosecurity Clearance 

N/A 

N/A 

N/A 

N/A 

N/A 

Other Documents 

GMO free certificate 

See above section Additional notes 

Yes 

Additional Notes 

Dangerous Goods Declaration 

Items that are considered dangerous i.e communications equipment batteries will require a dangerous goods declaration. This should accompany the goods from consignor. 

Used items (i.e. clothing) 

Items must be accompanied by fumigated and contain a fumigation certificate. If clothing arrives without a fumigation certificate it will be fumigated and costs passed onto the consignee. All food items must comply with the Provisions of Pure Food Act. 

Staff Office and Organisational Supplies 

All goods that are used for organisational operational purposes for UN organizations can gain exemptions through applying to UNDP Department of Foreign Affairs. Whether this applies to UN agency implementing INGO partners is unknown. 

Transit Regime 

Transit to other international destinations 

Humanitarian goods transiting through Fiji are held in a so called ‘Constructive Warehouse’ area which store and hold goods until the connection vessel or aircraft is scheduled to depart.  

Consolidation/breakdown 

Humanitarian goods being brought into Fiji for consolidation or breakdown into smaller consignments may attract duties and taxes if being brought to Fiji before being shipped to their final international destination. This has applied to organisations bringing goods to Fiji so they can be organised and re-consigned for transit to smaller international remote islands where the ability and capacity of the organisation to handle containers is limited. To avoid taxes, an exemption letter would be required from the Minister of Economy before the arrival of the goods. It is also uncertain as to where this consolidation of breakdown can take place as it would need to be in a secure area. 

  

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