Tariff rates for goods range from zero to 32 percent; charged goods fall into one of five duty bands (0%, 5%, 9%, 15%, and 32%).  To attract foreign investment in the ITS, network cabling and infrastructure, hotel development, recycling, and agriculture sectors, the Fiji government is providing tariff exemptions on raw materials and machinery, and equipment, including spare parts.  A 9 percent Value Added Tax (VAT) is applicable on all imports.  Fiji’s VAT is a single-rate tax.  The VAT is imposed on imports of all categories of professional services.  Importers of such services are required to pay VAT to the Fiji Revenue and Customs Service.