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2024 FIJI Regulatory - De Minimis Value

The Fiji Government has approved the following regulatory changes effective June 28th, 2024, as follows:

  1. 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. 
  2. 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, 2024As 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 FJDDuty(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 FJDDuty(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 465FJD 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.