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Customs Tariff (Budget Amendment) Act 2019

REPUBLIC OF FIJI


Customs Tariff (Budget Amendment) Act 2019

ACT NO. 15 OF 2019

I assent.
J. K. KONROTE
President


[24 June 2019]


AN ACT

TO AMEND THE CUSTOMS TARIFF ACT 1986

ENACTED by the Parliament of the Republic of Fiji—


Short title and commencement

1.—(1) This Act may be cited as the Customs Tariff (Budget Amendment) Act 2019.

(2) This Act comes into force on 8 June 2019.

(3) In this Act, the Customs Tariff Act 1986 is referred to as the "Principal Act".

Part 1 of Schedule 2 amended

2. Part 1 of Schedule 2 to the Principal Act is amended by—

(a) deleting the duty rates appearing in the third column and substituting the new duty rates in the fourth column specified in the table below for the following tariff items—


Tariff Items
Column
Delete
Substitute
0207.11.00
4
“Free”
“10%”
0207.12.00
4
“Free”
“10%”
0207.13.00
4
“Free”
“10%”
0207.14.00
4
“Free”
“10%”
4011.40.00
3
“5%”
“Free”
4011.50.00
3
“5%”
“Free”
8426.11.10
4
“5%”
“Free”
8426.11.90
3
“15%”
“5%”
8426.11.90
4
“Free”
“5%”
8426.12.10
4
“5%”
“Free”
8426.12.90
3
“15%”
“5%”
8426.12.90
4
“Free”
“5%”
8426.19.10
4
“5%”
“Free”
8426.19.90
3
“15%”
“5%”
8426.19.90
4
“Free”
“5%”
8426.20.10
4
“5%”
“Free”
8426.20.90
3
“15%”
“5%”
8426.20.90
4
“Free”
“5%”
8426.30.10
4
“5%”
“Free”
8426.30.90
3
“15%”
“5%”
8426.30.90
4
“Free”
“5%”
8426.41.10
4
“5%”
“Free”
8426.41.90
3
“15%”
“5%”
8426.41.90
4
“Free”
“5%”
8426.49.10
4
“5%”
“Free”
8426.49.90
3
“15%”
“5%”
8426.49.90
4
“Free”
“5%”
8426.91.10
4
“5%”
“Free”
8426.91.90
3
“15%”
“5%”
8426.91.90
4
“Free”
“5%”
8426.99.10
4
“5%”
“Free”
8426.99.90
3
“15%”
“5%”
8426.99.90
4
“Free”
“5%”
8427.10.10
4
“5%”
“Free”
8427.10.90
3
“15%”
“5%”
8427.10.90
4
“Free”
“5%”
8427.20.10
4
“5%”
“Free”
8427.20.90
3
“15%”
“5%”
8427.20.90
4
“Free”
“5%”
8427.90.10
4
“5%”
“Free”
8427.90.90
3
“15%”
“5%”
8427.90.90
4
“Free”
“5%”
8429.11.10
4
“5%”
“Free”
8429.11.90
3
“15%”
“5%”
8429.11.90
4
“Free”
“5%”
8429.19.10
4
“5%”
“Free”
8429.19.90
3
“15%”
“5%”
8429.19.90
4
“Free”
“5%”
8429.20.10
4
“5%”
“Free”
8429.20.90
3
“15%”
“5%”
8429.20.90
4
“Free”
“5%”
8429.30.10
4
“5%”
“Free”
8429.30.90
3
“15%”
“5%”
8429.30.90
4
“Free”
“5%”
8429.40.10
4
“5%”
“Free”
8429.40.90
3
“15%”
“5%”
8429.40.90
4
“Free”
“5%”
8429.51.10
4
“5%”
“Free”
8429.51.90
3
“15%”
“5%”
8429.51.90
4
“Free”
“5%”
9.52.10
4
“5%”
“Free”
8429.52.90
3
“15%”
“5%”
8429.52.90
4
“Free”
“5%”
8429.59.10
4
“5%”
“Free”
8429.59.90
3
“15%”
“5%”
8429.59.90
4
“Free”
“5%”
8430.10.10
4
“5%”
“Free”
8430.10.90
3
“15%”
“5%”
8430.10.90
4
“Free”
“5%”
8430.20.10
4
“5%”
“Free”
8430.20.90
3
“15%”
“5%”
8430.20.90
4
“Free”
“5%”
8430.31.10
4
“5%”
“Free”
8430.31.90
3
“15%”
“5%”
8430.31.90
4
“Free”
“5%”
8430.41.10
4
“5%”
“Free”
8430.41.90
3
“15%”
“5%”
8430.41.90
4
“Free”
“5%”
8430.49.10
4
“5%”
“Free”
8430.49.90
3
“15%”
“5%”
8430.49.90
4
“Free”
“5%”
8430.50.10
4
“5%”
“Free”
8430.50.90
3
“15%”
“5%”
8430.50.90
4
“Free”
“5%”
8430.61.10
4
“5%”
“Free”
8430.61.90
3
“15%”
“5%”
8430.61.90
4
“Free”
“5%”
8430.69.10
4
“5%”
“Free”
8430.69.90
3
“15%”
“5%”
8430.69.90
4
“Free”
“5%”
8701.20.90
3
“32% or $10,542 per unit whichever is the greater”
“5%”
8701.20.90
4
“Free”
“5%”
8703.21.40
3
“5%”
“15%”
8703.21.40
4
“15%”
“5%”
8703.21.50
3
“$3,550”
“$7,000”
8703.21.50
4
“15%”
“5%”
8703.21.60
3
“5%”
“15%”
8703.21.60
4
“15%”
“5%”
8703.21.90
3
“3,550”
“$7,000”
8703.21.90
4
“15%”
“5%”
8703.22.40
3
“5%”
“15%”
8703.22.40
4
“15%”
“5%”
8703.22.50
3
“$7,500”
“$11,500”
8703.22.50
4
“15%”
“5%”
8703.22.60
3
“5%”
“15%”
8703.22.60
4
“15%”
“5%”
8703.22.90
3
“$7,500”
“$11,500”
8703.22.90
4
“15%”
“5%”
8703.23.14
3
“5%”
“15%”
8703.23.14
4
“15%”
“5%”
8703.23.15
3
“$11,500”
“$16,000”
8703.23.15
4
“15%”
“5%”
8703.23.16
3
“5%”
“15%”
8703.23.16
4
“15%”
“5%”
8703.23.19
3
“$11,500”
“$16,000”
8703.23.19
4
“15%”
“5%”
8703.23.24
4
“15%”
“5%”
8703.23.25
3
“$18,000”
“$23,000”
8703.23.25
4
“15%”
“5%”
8703.23.26
4
“15%”
“5%”
8703.23.29
3
“$18,000”
“$23,000”
8703.23.29
4
“15%”
“5%”
8703.24.50
3
“$23,000”
“$28,500”
8703.24.90
3
“$23,000”
“$28,500”
8703.31.40
3
“5%”
“15%”
8703.31.40
4
“15%”
“5%”
8703.31.50
3
“$7,500”
“$11,500”
8703.31.50
4
“15%”
“5%”
8703.31.60
3
“5%”
“15%”
8703.31.60
4
“15%”
“5%”
8703.31.90
3
“$7,500”
“$11,500”
8703.31.90
4
“15%”
“5%”
8703.32.40
3
“5%”
“15%”
8703.32.40
4
“15%”
“5%”
8703.32.50
3
“$11,500”
“$16,000”
8703.32.50
4
“15%”
“5%”
8703.32.60
3
“5%”
“15%”
8703.32.60
4
“15%”
“5%”
8703.32.90
3
“$11,500”
“$16,000”
8703.32.90
4
“15%”
“5%”
8703.33.14
4
“15%”
“5%”
8703.33.15
3
“$18,000”
“$23,000”
8703.33.15
4
“15%”
“5%”
8703.33.16
4
“15%”
“5%”
8703.33.19
3
“$18,000”
“$23,000”
8703.33.19
4
“15%”
“5%”
8703.33.25
3
“$23,000”
“$28,500”
8703.33.29
3
“23,000”
“$28,500”
8703.40.20
3
“$2,000”
“$4,000”
8703.40.40
3
“$2,000”
“4,000”
8703.40.60
3
“$2,500”
“$5,000”
8703.40.80
3
“$3,000”
“$6,000”
8703.40.99
3
“$6,500”
“$13,000”
8703.50.20
3
“$2,000”
“$4,000”
8703.50.40
3
“$2,000”
“$4,000”
8703.50.60
3
“$2,500”
“$5,000”
8703.50.80
3
“$3,000”
“$6,000”
8703.50.99
3
“$6,500”
“$13,000”
8704.10.10
4
“5%”
“Free”
8704.10.90
3
“32% or $13,158 per unit whichever is the greater”
“5%”
8704.10.90
4
“15%”
“5%”
8704.10.90
4
“15%”
“Free”
8704.21.11
4
“5%”
“Free”
8704.21.12
3
“32% or $6,000 per unit whichever is the greater”
“5%”
8704.21.12
4
“15%”
“5%”
8704.21.13
4
“5%”
“Free”
8704.21.19
3
“32% or $6,450 per unit whichever is the greater”
“5%”
8704.21.19
4
“15%”
“Free”
8704.21.20
3
“15%”
“5%”
8704.21.71
3
“15%”
“5%”
8704.21.71
4
“15%”
“Free”
8704.21.72
3
“32% or $5,100 per unit whichever is the greater”
“5%”
8704.21.72
4
“15%”
“5%”
8704.21.73
3
“15%”
“5%”
8704.21.73
4
“15%”
“Free”
8704.21.79
3
“32% or $6,000 per unit whichever is the greater”
“5%”
8704.21.79
4
“15%”
“5%”
8704.21.91
4
“5%”
“Free”
8704.21.99
3
“32% or $6,450 per unit whichever is the greater”
“5%”
8704.21.99
4
“15%”
“5%”
8704.22.11
4
“5%”
“Free”
8704.22.12
4
“5%”
“Free”
8704.22.13
3
“32% or $13,555 per unit whichever is the greater”
“5%”
8704.22.13
4
“15%”
“5%”
8704.22.19
3
“32% or $10,513 per unit whichever is the greater”
“5%”
8704.22.19
4
“15%”
“5%”
8704.22.20
4
“5%”
“Free”
8704.22.30
3
“32% or $9,554 per unit whichever is the greater”
“5%”
8704.22.30
4
“15%”
“5%”
8704.22.91
4
“5%”
“Free”
8704.22.99
3
“32% or $5,469 per unit whichever is the greater”
“5%”
8704.22.99
4
“15%”
“5%”
8704.23.10
4
“5%”
“Free”
8704.23.20
3
“32% or $9,560 per unit whichever is the greater”
“5%”
8704.23.20
4
“15%”
“5%”
8704.23.30
4
“5%”
“Free”
8704.23.40
3
“32% or $9,560 per unit whichever is the greater”
“5%”
8704.23.40
4
“15%”
“5%”
8704.23.91
4
“5%”
“Free”
8704.23.99
3
“32% or $9,527 per unit whichever is the greater”
“5%”
8704.23.99
4
“15%”
“5%”
8704.31.11
4
“5%”
“Free”
8704.31.12
3
“32% or $6,000 per unit whichever is the greater”
“5%”
8704.31.12
4
“15%”
“5%”
8704.31.13
4
“5%”
“Free”
8704.31.19
3
“32% or $6,450 per unit whichever is the greater”
“5%”
8704.31.19
4
“15%”
“5%”
8704.31.20
4
“5%”
“Free”
8704.31.71
3
“15%”
“5%”
8704.31.71
4
“15%”
“Free”
8704.31.72
3
“32% or $5,100 per unit whichever is the greater”
“5%”
8704.31.72
4
“15%”
“5%”
8704.31.73
3
“15%”
“5%”
8704.31.73
4
“15%”
“Free”
8704.31.79
3
“32% or $6,000 per unit whichever is the greater”
“5%”
8704.31.79
4
“15%”
“5%”
8704.31.91
4
“5%”
“Free”
8704.31.99
3
“32% or $6,450 per unit whichever is the greater”
“5%”
8704.31.99
4
“15%”
“5%”
8704.32.11
4
“5%”
“Free”
8704.32.12
3
“32% or $13,070 per unit whichever is the greater”
“5%”
8704.32.12
4
“15%”
“5%”
8704.32.13
4
“5%”
“Free”
8704.32.19
3
“32% or $9,731 per unit whichever is the greater”
“5%”
8704.32.19
4
“15%”
“5%”
8704.32.20
4
“5%”
“Free”
8704.32.30
3
“32% or $10,215 per unit whichever is the greater”
“5%”
8704.32.30
4
“15%”
“5%”
8704.32.40
4
“5%”
“Free”
8704.32.50
3
“32% or $8,927per unit whichever is the greater”
“5%”
8704.32.50
4
“15%”
“5%”
8704.32.60
4
“5%”
“Free”
8704.32.90
3
“32% or $11,444 per unit whichever is the greater”
“5%”
8704.32.90
4
“15%”
“Free”
8705.10.90
3
“32% or $6,057per unit whichever is the greater”
“5%”
8705.10.90
4
“Free”
“5%”
8705.20.90
3
“32% or $6,057per unit whichever is the greater”
“5%”
8705.20.90
4
“Free”
“5%”
8705.30.90
3
“32% or $6,057per unit whichever is the greater”
“5%”
8705.30.90
4
“Free”
“5%”
8705.40.90
3
“32% or $6,057per unit whichever is the greater”
“5%”
8705.40.90
4
“Free”
“5%”
8705.90.20
3
“32% or $8,635 per unit whichever is the greater”
“5%”
8705.90.20
4
“Free”
“5%”
8705.90.99
3
“32% or $8,635 per unit whichever is the greater”
“5%”
8705.90.99
4
“Free”
“5%”
8716.20.90
3
“32% or $2,873 per unit whichever is the greater”
“15%”
8716.31.90
3
“32% or $14,582 per unit whichever is the greater”
“15%”
8716.40.90
3
“32% or $3,776 per unit whichever is the greater”
“15%”
8716.80.10
3
“15%”
“5%”

(b) deleting tariff item 8703.31 and substituting the following new tariff item—

Item No
Description
Import Duty
Export
Duty
Statistical
Fiscal
Excise
VAT
Code
Unit
8703.31
-- Of a cylinder capacity exceeding 1000cc but not exceeding 1500cc





(c) deleting tariff items 8716.39.10 and 8716.39.90 and substituting the following new tariff item—

Item No
Description
Import Duty
Export
Duty
Statistical
Fiscal
Excise
VAT
Code
Unit
8716.39.10
--- New, for agricultural purposes
5%
Free
9%
Free
786.29
u
8716.39.90
---Used or reconditioned for agricultural purposes
15%
Free
9%
Free
786.29
u

(d) deleting tariff item 7320.10.00 and 7320.20.00 and substituting the following new tariff item—

Item No
Description
Import Duty
Export
Duty
Statistical
Fiscal
Excise
VAT
Code
Unit
7320.10 -
Leaf-spring
and leaves
therefor





7320.10.10
--- New
5%
Free
9%
Free
699.4
kg
7320.10.20
--- Used
15%
Free
9%
Free
699.4
kg
7320.20
- Helical springs





7320.20.10
--- New
5%
Free
9%
Free
699.4
kg
7320.20.20
--- Used
15%
Free
9%
Free
699.4
kg

(e) after tariff item 8516.10.10 inserting the following new tariff item—

Item No
Description
Import Duty
Export
Duty
Statistical
Fiscal
Excise
VAT
Code
Unit
8516.10.20
--- Electric kettle
15%
Free
9%
Free
775.81
u

(f) deleting tariff items 8516.60.00 and substituting the following new tariff items—

Item No
Description
Import Duty
Export
Duty
Statistical
Fiscal
Excise
VAT
Code
Unit
8516.60
- Other ovens; cookers, cooking plates, boiling rings, grillers and roasters






8516.60.10
--- Cooktops and stoves
15%
10%
9%
Free
775.87
u
8516.60.90.
--- Other ovens; cookers, cooking plates, boiling rings, grillers and roasters
15%
10%
9%
Free
775.87
u

(g) deleting tariff items 8702.10.12 and 8702.10.19 and substituting the following new tariff item—

Item No
Description
Import Duty
Export
Duty
Statistical
Fiscal
Excise
VAT
Code
Unit
8702.10.12
---- For transport of 16 persons or more including the driver
Free
Free
9%
783.11
u

(h) deleting tariff items 8702.10.22 and 8702.10.29 and substituting the following new tariff item—

Item No
Description
Import Duty
Export
Duty
Statistical
Fiscal
Excise
VAT
Code
Unit
8702.10.22
---- For transport of 16 persons or more including the driver
5%
Free
9%
783.11
u

(i) deleting tariff items 8702.20.12 and 8702.20.19 and substituting the following new tariff item—

Item No
Description
Import Duty
Export
Duty
Statistical
Fiscal
Excise
VAT
Code
Unit
8702.20.12
---- For transport of 16 persons or more including the driver
Free
Free
9%
783.11
u

(j) deleting tariff items 8702.20.22 and 8702.20.29 and substituting the following new tariff item—

Item No
Description
Import Duty
Export
Duty
Statistical
Fiscal
Excise
VAT
Code
Unit
8702.20.22
---- For transport of 16 persons or more including the driver
5%
Free
9%
783.11
u

(k) deleting tariff items 8702.30.12 and 8702.30.19 and substituting the following new tariff item—

Item No
Description
Import Duty
Export
Duty
Statistical
Fiscal
Excise
VAT
Code
Unit
8702.30.12
---- For transport of 16 persons or more including the driver
Free
Free
9%
783.11
u

(l) deleting tariff items 8702.30.22 and 8702.30.29 and substituting the following new tariff item—

Item No
Description
Import Duty
Export
Duty
Statistical
Fiscal
Excise
VAT
Code
Unit
8702.30.22
---- For transport of 16 persons or more including the driver
5%
Free
9%
783.11
u

(m) deleting tariff items 8702.90.12 and 8702.90.19 and substituting the following new tariff item—

Item No
Description
Import Duty
Export
Duty
Statistical
Fiscal
Excise
VAT
Code
Unit
8702.90.12
---- For transport of 16 persons or more including the driver
Free
Free
9%
783.11
u

(n) deleting tariff items 8702.90.92 and 8702.90.99 and substituting the following new tariff item—

Item No
Description
Import Duty
Export
Duty
Statistical
Fiscal
Excise
VAT
Code
Unit
8702.90.92
---- For transport of 16 persons or more including the driver
5%
Free
9%

783.11
u

(o) deleting tariff item 9405.40.20;

(p) after tariff item 3401.20.00, inserting the following new tariff item—

Item No
Description
Import Duty
Export
Duty
Statistical
Fiscal
Excise
VAT
Code
Unit
3401.20.10
--- Soap noodles, soap chips and the like
Free
Free
9%

554.19
kg

(q) after tariff item 4202.99.20, inserting the following new tariff item—

Item No
Description
Import Duty
Export
Duty
Statistical
Fiscal
Excise
VAT
Code
Unit
4202.99.30
--- Non-Woven Bag (Reusable)
32%
10%
9%

831.19
kg

(r) after tariff item 8211.93.00, inserting the following new tariff item—

Item No
Description
Import Duty
Export
Duty
Statistical
Fiscal
Excise
VAT
Code
Unit
8211.93.10
--- Knives having other than fixed blades used for agricultural purposes (cane knife)
Free
Free
9%

696.80
u

Part 2 of Schedule 2 amended

3. Part 2 of Schedule 2 to the Principal Act is amended by—

(a) in concession code 104 after paragraph (vii), inserting the following new paragraph—

Code No.
Description and Part 1 Chapter Heading or Item No. Applicable
Import Duty
Fiscal
Excise
VAT
(1)
(2)
(3)
(4)
(5)
“(ix)
New ready-made clothing for children (global sizes in children’s category)
5%
Free
9%”

(b) in concession code 124 after paragraph (ix), inserting the following new paragraph—

Code No.
Description and Part 1 Chapter Heading or Item No. Applicable
Import Duty
Fiscal
Excise
VAT
(1)
(2)
(3)
(4)
(5)
“(ix)
Steel pipes, galvanised pipes, stainless steel pipes and rectangular tubing proved to the satisfaction of the Comptroller as not being manufactured in Fiji to a specification which he or she considers reasonable including the required standard for importation
5%
Free
9%”

(c) in concession code 135, deleting column 2 and substituting the following—

Code No.
Description and Part 1 Chapter Heading or Item No. Applicable
Import Duty
Fiscal
Excise
VAT
(1)
(2)
(3)
(4)
(5)
“135
(i) Hybrid accumulators (batteries or hybrid cells)
5%
Free
9%”

(ii) Batteries for laptops, tablets, cellular mobiles and other telephones
5%
Free
9%”

(iii) Power banks
5%
Free
9%”

(d) after concession code 136, inserting the following new concessions—

Code No.
Description and Part 1 Chapter Heading or Item No. Applicable
Import Duty
Fiscal
Excise
VAT
(1)
(2)
(3)
(4)
(5)
“137
Biodegradable tableware and kitchenware (plates, cups , knives, spoons, chop sticks, forks, bamboo straws, paper containers, paper cups, plates and the like)
Free
Free
9%”
138
Biodegradable and environmentally friendly detergents (detergents means any substance or mixture containing soaps and/or other surfactants intended for washing and cleaning processes)
Free
Free
9%”
139
Wind-driven ventilators
Free
Free
9%”
140
Light –Emitting Diodes (LED) lamps and lighting
Free
Free
9%”
141
Hybrid and electric charging vessels
Free
Free
Free”

Part 3 of Schedule 2 amended

4. Part 3 of Schedule 2 to the Principal Act is amended by—

(a) deleting concession code 235 and inserting the following new concession codes—

Code No.
Persons or Bodies
Goods Eligible for Duty Concession
Import Duty Rates
Conditions
Certificate to be signed by
Fiscal
Excise
VAT
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
235
Existing hotels and resorts
(i) Building materials, furnishings and fittings, equipment including front office equipment, room amenities, kitchen and dining room equipment and utensils that are not manufactured and available in Fiji for goods having a fiscal duty rate of more than 10%;
5%
Free
9%
(a) That the hotel/resort is registered as a hotel/ resort in Fiji
(b) That the hotel / resort renovation/ refurbishment project is approved by the Comptroller
(c) That the hotel/resort seeking duty concession makes a written submission to the Comptroller with the details of works to be carried out with other relevant particulars
(d) That the Comptroller grants a written approval for approved goods to be cleared under duty concession
(e) That the goods will be used for the construction or equipping of the hotel / resort and which are proved to the satisfaction of the Comptroller as not being manufactured in Fiji to a specification which he or she considers reasonable
(f) Any other conditions as the Comptroller may require from time to time
(g) That the goods are specifically for the purposes concession is granted
(h) That the goods are not for re-sale
(i) That the disposal or use of the goods for the purpose other than that for which concession is granted be subject to the provisions of section 17 of the Customs Tariff Act 1986
The person approved by the Comptroller


(ii) Building materials, furnishings and fittings, equipment including front office equipment, room amenities, kitchen and dining room equipment and utensils that are not manufactured and available in Fiji for goods having a fiscal duty rate of 5%;
3%
Free
9%


(iii) Heavy plant and machinery for project development work provided such plant and machinery is re-exported after completion of the project.
Free
Free
9%
235A
New hotels and resorts granted approval under Short Life Investment Pack age (SLIP) as per the Income Tax (Hotel Investment Incentives) Regulations 2016
Building materials, furnishings and fittings equipment including front office equipment, room amenities, kitchen and dining room equipment and utensils, specialised water sports equipment eg. water bikes and other similar goods that are not manufactured and available in Fiji
Free
Free
9%
(a) That the hotel and resort is approved under SLIP
(b) That the actual commencement is within 2 years from approval issued by Comptroller
(c) That the goods will be used for the establishment of the project as per Income Tax (Hotel Investment Incentives) Regulations 2016 and which are proved to the satisfaction of the Comptroller as not being manufactured in Fiji to a specification which he or she considers reasonable
(d) That the goods are used exclusively for the purpose of which the concession is granted
(e) That the goods are not for re-sale
(f) That the disposal or use of the goods for the purpose other than that for which concession is granted be subject to the provisions of section 17 of the Customs Tariff Act 1986
The person approved by the Comptroller.

(b) after concession code 236A, inserting the following new concession code—

Code No.
Persons or Bodies
Goods Eligible for Duty Concession
Import Duty Rates
Conditions
Certificate to be signed by
Fiscal
Excise
VAT
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
236B
Manufacturer or producer approved by the Comptroller for the processing of finished goods through assembly, mixing or blending. (excluding alcoholic beverages under chapter 22 and motor vehicles under chapter 87)
Goods approved for assembly, mixing or blending.
3%
Free
9%
(a) That there is sufficient processing of the goods in Fiji.
(b) That the finished goods obtained must meet the value added criteria of not less than 25% of the factory cost of the final good (represented by qualifying criteria)
(c) That the finished goods must meet the industry standards for use in Fiji.
(d) That the goods imported for the assembly, mixing or blending are to be used exclusively for the purpose for which concession is granted and not for re-sale.
(e) That the disposal or use of the goods for the purpose other than that for which concession is granted be subject to the provisions of section 17 of the Customs Tariff Act 1986
The person approved by the Comptroller.

(c) deleting concession code 249;

(d) deleting concession code 277 and inserting the following—

Code No.
Persons or Bodies
Goods Eligible for Duty Concession
Import Duty Rates
Conditions
Certificate to be signed by
Fiscal
Excise
VAT
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
277
Companies or entities involved in film productions or the establishment of editing and post production studios as per the Income Tax (Film - making and Audio-visual Incentives) Regulations 2016
Film, editing, post production and camera equipment including other goods as may be approved by the Comptroller
Free
Free
9%
(a) The company or the entity is to be approved by Film Fiji.
(b) The goods are not for sale and are to be exclusively for the purposes for which the concession is granted.
(c) That the disposal or use of the goods for purposes other than that for which concessions are granted will be subject to the conditions laid down in section 17 of the Customs Tariff Act 1986
The person approved by the Comptroller.

(e) deleting concession code 288;

(f) inserting the following new concession codes after concession code 293—

Code No.
Persons or Bodies
Goods Eligible for Duty Concession
Import Duty Rates
Conditions
Certificate to be signed by
Fiscal
Excise
VAT
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
294
Companies or entities engaged in the manufacture of
pharmaceutical
products
(i) Ethanol

Free
Free
9%
(a) That the company or entity is approved by the Fiji Pharmacy Profession Board.
(b) That the Comptroller grants a written approval for approved goods to be cleared under duty concession.
(c) That the ethanol, raw materials, machinery, equipment and accessories are to be used exclusively by the approved pharmaceutical company or entity for purposes for which the concession is granted.
(d) That the ethanol, raw materials, machinery, equipment and accessories is not for re-sale or used for other commercial purposes.
(e) That the disposal or use of the goods for the purpose other than that for which concession is granted be subject to the provisions of section 17 of the Customs Tariff Act 1986.
The person approved by the Comptroller

(ii) All raw materials used to manufacture approved pharmaceutical products
Free
Free
9%

(iii) Machinery equipment and accessories used in the manufacture of pharmaceutical products
Free
Free
9%
295
Companies or entities establishing waste recycling plants
Raw materials, plant, machinery and equipment (including parts and materials) for the initial establishment of the business
Free
Free
9%
(a) That the company or entity is approved by the Minister.
(b) That the company or entity has a valid tax free region provisional licence.
(c) That the duty exemption will cease immediately within 2 years of the establishment of the waste recycling plant unless the concession is extended by the Minister.
(d) That the goods are used for the purposes for which the concession is granted.
(e) That the disposal or use of the goods for the purpose other than that for which concession is granted be subject to the provisions of section 17 of the Customs Tariff Act 1986.
The person approved by the Comptroller
296
Companies or entities for construction of warehouses
Raw materials, machinery and equipment (including parts and materials) for the initial establishment of the warehouse
Free
Free
9%
(a) That the company or entity is approved by the Comptroller.
(b) That the warehouse is to be used exclusively as a storage facility.
(c) That this is a new or initial construction
(d) That the goods are to be used specifically for the initial establishment of the warehouse.
(e) That the duty exemption will cease immediately within 2 years of the establishment of the warehouse unless the concession is extended by the Comptroller.
(f) That the disposal or use of the goods for the purpose other than that for which concession is granted be subject to the provisions of section 17 of the Customs Tariff Act 1986.
The person approved by the Comptroller
297
Companies or entities involved in the establishment of retirement villages and age care facilities as per the regulations under the Income Tax Act 2015
Raw materials, machinery and equipment (including parts and materials) for the initial establishment of the facility
Free
Free
9%
(a) That the company or entity is approved by the Comptroller.
(b) That the goods are to be used specifically for the initial establishment of the facility.
(c) That the duty exemption will cease immediately upon the establishment of the facility.
(d) That the disposal or use of the goods for the purpose other than that for which concession is granted be subject to the provisions of section 17 of the Customs Tariff Act 1986.
The person approved by the Comptroller

Passed by the Parliament of the Republic of Fiji this 21st day of June 2019.

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