Types of Shipments
Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents Only
Fijian Customs allows the following items entry to the country as a
document shipment:
- Annual reports
- Cash letters
- Computer print-outs
- Drawings
- Intercompany mail
- Magazines, newspapers, and periodicals
- Manuscripts and publications
- Negotiable bonds and drafts
- Passports and visa applications
- Price lists
- Proposals and bids
- Seismic data
- Specifications sheets
Provided the items below follow the restrictions described, they will
be allowed entry into Fiji as a document shipment.
Item | Restriction |
Airline tickets | Only if blank |
Cheques | Only payroll and personal cheques are considered documents |
Manuals | Must be of a technical nature |
Newsletters | If they are intercompany material |
Pamphlets | Small amounts only (as determined by Customs officials) |
Traveller's cheques | Must be used |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Gifts
A gift shipment sent to Fiji from Canada may enter the country exempt
from duty if its value is no more than FJD$2,000 (about $1,185 CAD)
provided:
- The item is for the strict use of a private individual
- The gift is not to be sold, traded, or given away
- The gift is neither alcoholic beverages or tobacco products
NOTE:
If two or more parcels are
shipped to the same recipient or several recipients living at the same
address, customs officials may consider the parcels as one shipment
for assessment of duties.
Shipments from Individual-to-Individual
A gift shipment from an individual in Canada to an individual in Fiji
will be allowed entry duty-free up to a value of FJD$2,000 (about
$1,185 CAD).
The duty exemption dependent upon:
- The item is for the strict use of a private individual
- The gift is not to be sold, traded, or given away
- The gift is neither alcoholic beverages or tobacco products
NOTE:
At the discretion of customs
agents, they may declare that 2 or more packages sent to the same
recipient or several recipients in the same household are one
shipment. This may result in the duty threshold being exceeded and
duties incurred.
Shipments from Business-to-Business
If a gift shipment is sent from a business in Canada to a business in
Fiji, it will incur duty fees regardless of the value of the gift.
Shipments from Business-to-Individual
Should a business in Canada send a gift to an individual in Fiji, that
shipment will be liable to duty charges no matter the monetary value
of the parcel.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
Ship To | Invoice |
Kamisese Mara Carew St. Suva Fiji
Phone: +679 330 2520 | Carrier tracking number: 736534736 General Description: Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None Total number of packages: 1 Reason for export: Gifts Contact Name: James Smith
| Total Invoice Amount: $79.99 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If your parcel has multiple gifts, it is recommended that you wrap and
tag each one separately.
Sample Commercial Invoice for Gifts
Ship To | Invoice |
Kamisese Mara Carew St. Suva Fiji
Phone: +679 330 2520 | Carrier tracking number: 736534736 General Description: Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None Total number of packages: 1 Reason for export: Gifts Contact Name: James Smith
| Total Invoice Amount: $89.98 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.frcs.org.fj/our-services/customs/doing-business-in-fiji/private-importers/
Shipping Personal Effects
Personal effects may enter Fiji exempt from duty fees if:
- They are the used, i.e. not new, and the property of the claimant
- The goods are for the personal use of the claimant and are not for
trade or sale after their entry into Fiji
- The amount of goods is in line with the number of people in the
household
- They arrive within 12 months of the arrival of the claimant
The shipment of personal effects may comprise items like:
- Footwear, clothing, and linens
- Items for personal grooming
- Personal adornments, i.e. jewellery
- Household decorations and furniture
- Equipment and appliances for the kitchen and household
- Artwork and book collections
The duty exemption for the importation of personal effects may be
claimed by:
- A returning resident of Fiji
- Anyone who is coming to Fiji with a work permit valid for 12 or more
months
- A Canadian citizen who is taking up residence in Fiji for the first
time
Moving Temporarily
Students
There is no information at this time concerning students moving
temporarily to Fiji.
Non-students
Non-students moving temporarily to Fiji may enter with their personal
effects exempt from duty provided:
- The individual is the owner of the goods
- The items will be used by the claimant only, and they will not be
sold, rented, or given away as gifts
- The amount and type of goods in the shipment are reasonable for the
person's household
- The goods arrive no later than 1 year from the owner's arrival in
Fiji
Moving Permanently
Duty exemption of personal effects arriving in Fiji is allowed under
the following circumstances:
- For citizens of Fiji, including returning students and workers who
have worked abroad for a minimum of 1 year
- Any individual coming to work in Fiji for 1 year or more (requires a
work permit)
- Anyone taking up residence in Fiji for the first time
The exemption is allowed under the following conditions:
- The effects are for the use of the claimant or his or her family
- The goods will not be sold, exchanged, or gifted
- The items arrive in Fiji within 12 months of the owner's arrival
- The goods are in a quantity and quality suitable to the size of the
household
Personal effects include items such as:
- Clothing and footwear
- Linens
- Toiletries
- Jewellery
- Furniture and decorations
- Appliances, including kitchen tools and other implements
- Book collections and artwork
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
- Non-residents moving to Fiji must have a work permit of 1 year or
more
- Returning Fiji citizens must present a valid visa and proof of
commencement of permanent residence
Sources:
https://www.frcs.org.fj/wp-content/uploads/2019/09/Import-and-Export.pdf
https://www.frcs.org.fj/wp-content/uploads/2018/08/27-SIG-Code-219-Code-220.pdf
Sample Commercial Invoice for Personal Effects
Ship To | Invoice |
Kamisese Mara Carew St. Suva Fiji
Phone: +679 330 2520 | Carrier tracking number: 736534736 General Description: Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Personal Effects Contact Name: James Smith
| Total Invoice Amount: $678.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Food, Chocolate, Candies
To protect Fiji against the entrance of exotic pests and diseases,
there are stringent rules regarding foodstuffs that are allowed entry
into the country. As a result, all shipments entering Fiji may be
inspected by officers of the Biosecurity Authority of Fiji.
Therefore, particular foodstuffs are disallowed entry into Fiji:
perishables, meats - canned and dried, honey, herbs, spices, and
plants.
You May Ship
Do Not Ship
- Perishables - fruit and vegetables
- Canned meat and dried meat
- Dried milk
- Pasta flavoured with meat
- Plants and their cuttings
- Herbs and spices
- Medicines derived from plants
- Honey
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.baf.com.fj/what-happens-to-your-imported-goods/
https://www.baf.com.fj/mailing-items-to-fiji/
Sample Commercial Invoice for Food, Chocolate, Candies
Ship To | Invoice |
Kamisese Mara Carew St. Suva Fiji
Phone: +679 330 2520 | Carrier tracking number: 736534736 General Description: Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Permanent / Sold Contact Name: James Smith
| Total Invoice Amount: $20.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising Material
Advertising materials that will be displayed at exhibitions, meetings,
or trade fairs are allowed entry into Fiji as a temporary import, and
are duty-free. They must exit the country no later than 12 months
after their entry.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
https://www.frcs.org.fj/wp-content/uploads/2012/10/CUSTOMS-PROHIBITED-IMPORTS-AND-EXPORTS-REGULATIONS-1986-REVISED-29.01.pdf
https://www.frcs.org.fj/our-services/customs/doing-business-in-fiji/commercial-importers/
Sample Commercial Invoice for Promotional Material
Ship To | Invoice |
Kamisese Mara Carew St. Suva Fiji
Phone: +679 330 2520 | Carrier tracking number: 736534736 General Description: Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Promotional Material Contact Name: James Smith
| Total Invoice Amount: $163.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Repairs
Goods in need of repair may enter Fiji from Canada as a temporary
import. They will be exempt from duty charges if their stay in Fiji is
no more than 12 months.
Items Under Warranty
Goods from Canada under warranty that are repaired in Fiji will be
exempt from GST when they re-enter Canada.
Items No Longer Under Warranty
Machinery no longer under warranty that is shipped from Canada to Fiji
for repairs will incur GST when it re-enters Canada. The GST will be
applied to the repair costs themselves and on any parts required to
complete the repair.
Sending Product for Repair to Fiji
Equipment and machinery shipped to Fiji for repairs will be exempt
from Fijian duties if they are temporary imports. They must exit the
country within 1 year of their arrival.
Returning Repaired Product to Fiji
Machinery and equipment repaired in Canada will be exempt from GST if
the work was done under a warranty.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Fiji or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://www.frcs.org.fj/wp-content/uploads/2012/10/CUSTOMS-PROHIBITED-IMPORTS-AND-EXPORTS-REGULATIONS-1986-REVISED-29.01.pdf
https://www.frcs.org.fj/our-services/customs/doing-business-in-fiji/commercial-importers/
Sample Commercial Invoice for Warranty Repair
Ship To | Invoice |
Kamisese Mara Carew St. Suva Fiji
Phone: +679 330 2520 | Carrier tracking number: 736534736 General Description: Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Warranty Repair Contact Name: James Smith
| Total Invoice Amount: $163.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary Imports
Goods of a temporary nature may enter Fiji exempt from duty charges
provided the items leave the country within 12 months of their entry.
Temporary imports include items such as:
- Goods for demonstration at meetings, trade fairs, or exhibitions
- Machinery and goods for repair
- Goods to be used for a specialised purpose - industrial, scientific,
etc.
- Commercial samples
ATA Carnets
Fijian authorities do not accept ATA Carnets for the temporary
importation of goods.
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.atacarnet.com/carnet-countries
https://www.frcs.org.fj/our-services/customs/doing-business-in-fiji/commercial-importers/
https://www.frcs.org.fj/wp-content/uploads/2012/10/Customs_-Regulations-_1986_-Revised_1st-February-2013.pdf
Sample Commercial Invoice for Temporary Imports
Ship To | Invoice |
Kamisese Mara Carew St. Suva Fiji
Phone: +679 330 2520 | Carrier tracking number: 736534736 General Description: Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Temporary Imports Contact Name: James Smith
| Total Invoice Amount: $1032.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Permanent/Sold Goods
All sold goods that enter Fiji will incur a VAT charge. However, if a
sold item is shipped to a private individual, it will be duty-free if
valued at FJD$2,000 or less (about $1,185 CAD).
The items cannot be used for commercial purposes, i.e. re-sold;
therefore, they are for the use of the recipient only.
NOTE:
Exemption cannot be claimed
on imports of tobacco products and alcoholic beverages.
Occasional Shipper
Goods sold to a private individual valued at FJD$2,000 or less (about
$1,185 CAD) may enter Fiji exempt from duty fees. (Regardless of their
value, all shipments will incur VAT.)
The conditions for the exemption include:
- Alcoholic beverages and tobacco products cannot be claimed
- The goods are for the personal use of the recipient
- The goods cannot be re-sold nor can they be used for commercial
purposes
Regular shipper
If you regularly ship sold goods to Fiji, you should consult a
licenced Fijian customs broker to ensure that you comply with all
customs rules and regulations. This is particularly the case if your
shipment has a value of more than FJD$2,000 (about $1,185 CAD).
Sources:
https://www.frcs.org.fj/wp-content/uploads/2019/09/Import-and-Export.pdf
https://www.frcs.org.fj/our-services/customs/doing-business-in-fiji/private-importers/
Sample Commercial Invoice for Permanent/Sold Goods
Ship To | Invoice |
Kamisese Mara Carew St. Suva Fiji
Phone: +679 330 2520 | Carrier tracking number: 736534736 General Description: Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Permanent/Sold Contact Name: James Smith
| Total Invoice Amount: $1980.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Duty &
Taxes
The amount of duty and taxes owed on incoming shipments to Fiji is
determined by the CIF Value of the parcel, which is the sum of the
customs value plus insurance amount plus freight costs.
By calculating the CIF value of your parcel before shipping, you will
have an estimate of the duty and taxes owed by the recipient.
Thresholds
The threshold (also called a de minimis value) on imports by a private
individual for his or her use that enters Fiji is FJD$2,000 (about
$1,185 CAD). Therefore, if a shipment has a CIF value of less than
this amount, no duties will be incurred.
There is no threshold for VAT charges. Consequently, all shipments
will incur a VAT charge regardless of the value of that shipment.
Currency | Fiji Dollar (FJD) |
Duty Exemption (De minimis Value) | FJD$2,000 (about $1,185 CAD) |
Duty Calculation Method | CIF |
TAX (VAT) | 9% |
Tax Exemption
(De minimis Value) | N/A |
Tax Calculation Method | CIF |
| |
Duties on Imports
Excise Duties
Fijian authorities apply an excise tax on alcoholic beverages of 15%.
- Candy5%
- Chocolate5%
- Spirits and winesVariable*
- TobaccoVariable*
- Books0%
- Documents0%
- Video games & consoles5%
- Computers & laptops0%
- Tablets0%
- Mobiles5%
- Cameras5%
- Accessories for Electronics0%
- Coats5% - 15%
- Beauty products & cosmetics5%
- Jewellery5%
- Shirts & pants5% - 15%
- Home appliances0% - 5%
- Toys5%
- Sports equipment0%
*Wine (5%); Spirits (FJD$2.24/ L - about $1.30 CAD)
**Cigarettes (FJD$320.74/ kg or 1,000 cigarettes, whichever is greater
- about $190 CAD); Cigars, cigarillos, and cheroots (FJD$223.97/ kg -
about $130 CAD)
Sources:
https://www.frcs.org.fj/our-services/customs/doing-business-in-fiji/private-importers/
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/WT/TPR/S330R1.pdf&Open=True
https://taxsummaries.pwc.com/fiji/corporate/other-taxes
https://www.macmap.org/
https://www.frcs.org.fj/wp-content/uploads/2019/09/Customs-Valuation.pdf