Fiji ends the VAT import concession for private individuals from 28 June 2024
This page records one dated change. For the rules in Fiji as they stand today, see the Fiji guide →
- Jurisdiction
- Fiji
- Tax
- VAT
- Change type
- Update
- Status
- In force
- Impact
- FYI
- Announced
- 12 July 2024
- Effective
- 28 June 2024
- Instrument
- FJ-ACT-Act-No-6-of-2024
- Authority
- Parliament of the Republic of Fiji
- Verified
- Fetched from official source · high confidence
Private individuals importing goods into Fiji for personal use; registered persons previously filing annually under VAT Categories C and D.
No action — monitoring only. VAT on personal imports has been in force since 28 June 2024.
The Value Added Tax (Budget Amendment) Act 2024 (Act No. 6 of 2024, assented 12 July 2024), section 2(b), deletes concession code 212 (a private individual) from the import concessions in section 14(4A)(a) of the Value Added Tax Act 1991 with effect from 28 June 2024, so goods imported by individuals for personal use become subject to VAT. Section 2(a) adds concession code 201C (a Member of Parliament) from 1 August 2024. From 1 January 2025 the Act removes the annual VAT filing categories (C and D), leaving only monthly and quarterly taxable periods.
What changed in detail
The Value Added Tax (Budget Amendment) Act 2024, Act No. 6 of 2024, was passed by Parliament and assented on 12 July 2024. It amends the Value Added Tax Act 1991, with three different start dates.
Section 2 amends the list of customs concession codes in section 14(4A)(a). Imports under the listed codes are relieved of VAT:
- section 2(b) deletes “212 (a private individual)” with effect from 28 June 2024. From that date, goods a private individual imports for personal use no longer get the VAT concession attached to that code;
- section 2(a) adds “201C (a Member of Parliament)” from 1 August 2024.
Sections 3 and 4 take effect from 1 January 2025. They remove the annual filing Categories C and D from section 32, leaving Categories A and B, the monthly and quarterly taxable periods.
- Persons in Category C or D had to file an annual return for 2024 by 31 January 2025.
- They were then deemed moved to Category A or B.
What it means
The removal of the private-individual concession remains in force. Personal imports have been liable to VAT at the border since 28 June 2024, two weeks before the Act was assented.
Two later Acts amended the same concession list. Act No. 10 of 2025 replaced a reference to “212” with “212A”, and Act No. 15 of 2026 added code 313. Neither restores code 212 in its 2024 form, but without an official consolidated text we cannot say exactly what code 212A now covers. Check with the Fiji Revenue and Customs Service before relying on any concession for a personal import.
The end of annual filing is spent. Every registered person now files monthly or quarterly.
Proof
(b) deleting “212 (a private individual),”.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Act No. 6 of 2024, Value Added Tax (Budget Amendment) Act 2024 (assented 12 July 2024) · www.parliament.gov.fj