Fiji’s tariff structure comprises four ad valorem bands: 0%, 5%, 15%, and 32%. In addition to fiscal duties, an import excise tax of 5% to 15% applies to specific goods, including motor vehicles, carbonated beverages, ice cream, sweet biscuits, snacks, and sugar confectionery.
The Value Added Tax (VAT) is levied on the supply of goods and services in Fiji at rates of 0% and 12.5%. A zero VAT rate applies to 22 essential items, including flour, rice, sugar, canned fish, cooking oil, potatoes, onions, garlic, baby milk, powdered milk, liquid milk, dhal, tea, salt, soap, soap powder, toilet paper, sanitary pads, toothpaste, kerosene, cooking gas, and prescribed medicines. A 12.5% VAT rate applies to all other goods and services, and businesses with an annual turnover exceeding FJ$50,000 (around $22,777) must also register for the VAT Monitoring System (VMS).
For estimating duties and taxes, the Customs Info Database tariff lookup tool is available on trade.gov (free registration required).