Fiji’s tariff structure has four ad valorem bands:  0, 5, 15 and 32 percent.  In addition to fiscal duties, import excise tax (from 5 to 15 percent) applies to selected goods such as motor vehicles, juice (carbonated drinks), ice cream, sweet biscuits, snacks, and sugar confectionery.

The supply of goods and services in Fiji are levied with a tax called Value Added Tax (VAT) which is charged at a rate of 0 and 15 percent.  The 22 items on zero VAT includes flour, rice, sugar, canned fish, cooking oil, potato, onion, garlic, baby milk, powdered milk, liquid milk, dhal, tea, salt, soap, soap powder, toilet paper, sanitary pads, toothpaste, kerosene, cooking gas, and prescribed medicines.  The supply of all other goods and services, effective August 1, 2023, will attract a VAT rate of 15 percent.

To look up duties and tariffs use  Customs Info Database tariff look-up tool, available on trade.gov (free registration required), to estimate duties and taxes.