All imports into Fiji are subject to classification by the Fiji Revenue and Customs Service, and rates of duty vary with the type of goods. Imports are subject to import duty (customs tariff, excise duties and VAT), which is levied in accordance with rates outlined in the schedule of customs tariffs. VAT is fixed at nine percent. Duty at a higher rate is generally levied on automobiles, ready-made garments, tobacco, liquor, beer, and wines. In the 2021-2022 Budget, the government raised tariffs on pipes (steel, galvanized, stainless steel), egg trays, woven bags, but lowered duties on dairy products, transmission and graphic equipment, spare parts for electrical equipment.