2024 FIJI Regulatory - De Minimis Value
The Fiji Government has approved the following regulatory changes effective June 28th, 2024, as follows:
- Import Duty De Minimis Value for Personal Imports (Business to Consumer / B2C) duty free will be reduced from FJD 2,000 to FJD 1,000.
- Import VAT (Value Added Tax) of 15% will now be collected on all Personal Imports (Business to Consumer / B2C) imports into Fiji for full value of shipment.
| Personal Imports (B2C) | Up to June 27th, 2024 | As of June 28th, 2024 |
|---|---|---|
Import De Minimis Value | FJD 2,000 | FJD 1,000 |
Import VAT | 15% (after FJD 2,000) | 15% on value of shipment |
Up to June 27th 2024, please find example below:
| Good Value FJD | Duty（Example 5%） | VAT 15% | Total Payable FIJI Customs Authorities |
|---|---|---|---|
FJD 800 | FJD 0 | FJD 0 | FJD 0 |
FJD 3,000 | (first FJD 2,000 duty free) Balance FJD 1,000*5% = FJD 50 | (first FJD 2,000 VAT free) (Balance FJD 1,000 + 50 duty)*15% = FJD 157.5 | FJD 207.5 |
As of June 28th, 2024, please find example below:
| Good Value FJD | Duty（Example 5%） | VAT 15% | Total Payable FIJI Customs Authorities |
|---|---|---|---|
FJD 800 | FJD 0 | FJD 800 *15% = FJD 120 | FJD 120 |
FJD 3,000 | (first FJD 1,000 duty free) Balance FJD 2,000*5% = FJD 100 | (FJD 3,000+Duty FJD 100)*15% = FJD 465 | FJD 565 |
In order to avoid delays, Shippers from Rest of World to Fiji shall:
- Provide complete and accurate Commercial/Proforma Invoice data electronically via DHL Express Electronic Shipping Solutions, including goods descriptions, itemized values, country of origin, etc.
- Provide the Fiji receiver’s mobile phone number & e-mail address when creating the shipment, so DHL Express can contact the consignee when/if required.
In order to avoid delays, Receivers in Fiji shall:
- Where possible, use DHL ADC (Advanced Duty Collection) solution where the receiver will receive an e-mail and link for online payment of the VAT (Value Added Tax) to DHL Express prior to delivery.
- If not using ADC, end receiver must have available funds via credit card, cash, company, or bank cheque to pay on delivery.
For additional information, please consult the relevant website link.