Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Last Published: 8/5/2019

Tariff rates for goods range from zero to 32 percent; the modal rate (most frequent) rate is 5 percent.  Tariffs rates are, broadly, as follows:

Table 4: Fiji Tariff Rates

Tariff Rate (%)

Goods Included

0

Raw materials and pharmaceutical products

5

Production items and capital goods

15

Intermediate goods (including most luxury items)

32

Specific finished goods and protected items

               
A nine percent Value Added Tax (VAT) is applicable on all imports.  Businesses registered under the VAT legislation can claim an input tax credit in relation to VAT paid on their imports, although the process is lengthy.  Fiji’s VAT is a single-rate tax.  VAT is imposed on imports of all categories of professional services.  The importer of such services is required to pay VAT to the Fiji Revenue and Customs Service.

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.