The Fiji Revenue and Customs Service (FRCS) has clarified no value added tax will be imposed on the 22 household items that are listed under zero VAT even if they are imported from overseas by individuals.
Under the 2024-2025 budget, VAT has been imposed on personal imports.
“With this policy amendment, it is important to note that the household items that are zero-rated domestically will continue to be exempt from VAT, remaining VAT-free upon import,” said FRCS chief executive officer Udit Singh.
“The exemption applies regardless of whether these items are purchased from abroad or sent as donations.”
The items are baby milk, canned fish, cooking gas, cooking oil, dhal, flour, garlic, kerosene, liquid milk, onions and shallots, potatoes, powdered milk, rice, salt, sanitary pads, soap, sugar, tea, toilet paper, toothpaste, prescribed medicine, soap powder and detergents.
“We understand the importance of these essential goods to our communities and are committed to ensuring that this policy does not place an additional burden on those receiving much-needed support from abroad.”
