Fiji Revenue and Customs Service

Personal Imports - Concession Code 212: Quick Reference (2025-2026)

The concession is now structured into two main pathways based on the nature of the import:

Note on CIF Value: The "Value Limit" refers to the CIF price (Cost of the item + Insurance + Freight/Shipping costs).

Key Operational Rules

1. The "Excess Value" Rule

If your online purchase exceeds the $1,000 limit, you do not lose the concession entirely.

• The first $1,000 is still eligible for 0% Fiscal/Excise.

• Standard duty rates (Fiscal + Excise) apply only to the amount over $1,000.

• 12.5% VAT is applied to the total value.

2. Strict Exclusions

Concession Code 212 cannot be used for the following items, regardless of value:

• Liquor and all alcoholic beverages.

• Tobacco and cigarettes.

• Electronic cigarettes (Vapes), refills, and accessories.

3. Anti-Splitting Measure

FRCS monitors shipments arriving from the same sender to the same recipient. If you split one large order into three small boxes to stay under the $1,000 limit, Customs may treat them as a single consignment and charge full duty on the combined total.

4. Personal vs. Commercial Quantity

Customs officers use their discretion to determine if an import is truly "personal."

• Personal: 1–2 pairs of shoes, 1 laptop, 3 shirts.

• Commercial: 10 identical pairs of shoes or 5 new iPhones (likely flagged for resale).

Required Documentation for Clearance

To claim this concession, you or your agent must provide:

1. Tax Identification Number (TIN): Now mandatory for all clearances (often via Joint ID).

2. Commercial Invoice: Proof of the price paid for the goods.

3. Shipping Documents: Airway Bill (AWB), Bill of Lading, or Arrival Advice.

4. Authorization: If you are not clearing it yourself, a signed letter of authority and a copy of your ID.

For more information - National Budget Summary