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Fiji Sessional Legislation |
GOVERNMENT OF FIJI
__________________
CUSTOMS TARIFF (BUDGET AMENDMENT) DECREE 2012
(DECREE NO. 3 OF 2012)
IN exercise of the powers vested in me as the President of the Republic of Fiji and the Commander in Chief of the Republic of Fiji Military Forces by virtue of the Executive Authority of Fiji Decree 2009, I hereby make the following Decree –
A DECREE TO AMEND THE CUSTOMS TARIFF ACT 1986
Short title and commencement
1. - (1) This Decree may be cited as the Customs Tariff (Budget Amendment) Decree 2012.
(2) This Decree is deemed to have come into force on 25th November, 2011.
(3) The Customs Tariff Act 1986 is referred to as the 'Principal Act'.
Part I of Schedule 2 amended
2. - (1) Part I of Schedule 2 of the Principal Act is amended by deleting the duty rates appearing in column 3 and substituting the new duty rates in column 4, for the tariff items specified below –
| Tariff Item | Column | Delete | Substitute |
| 0101.10.00 | 3 | "5%" | "Free" |
| 0102.10.00 | 3 | "5%" | "Free" |
| 0103.10.00 | 3 | "5%" | "Free" |
| 0104.10.00 | 3 | "5%" | "Free" |
| 0104.20.00 | 3 | "5%" | "Free" |
| 0703.90.00 | 3 | "32%" | "5%" |
| 0704.10.00 | 3 | "32%" | "5%" |
| 0704.20.00 | 3 | "32%" | "5%" |
| 0704.90.00 | 3 | "32%" | "5%" |
| 0705.21.00 | 3 | "32%" | "5%" |
| 0705.29.00 | 3 | "32%" | "5%" |
| 0706.10.00 | 3 | "32%" | "5%" |
| 0706.90.00 | 3 | "32%" | "5%" |
| 0708.10.00 | 3 | "32%" | "5%" |
| 0708.20.00 | 3 | "32%" | "5%" |
| 0708.90.00 | 3 | "32%" | "5%" |
| 0709.20.00 | 3 | "32%" | "5%" |
| 0709.40.00 | 3 | "32%" | "5%" |
| 0709.51.00 | 3 | "32%" | "5%" |
| 0709.59.00 | 3 | "32%" | "5%" |
| 0709.60.00 | 3 | "32%" | "5%" |
| 0709.70.00 | 3 | "32%" | "5%" |
| 0709.90.00 | 3 | "32%" | "5%" |
| 1209.10.00 | 3 | "5%" | "Free" |
| 1209.21.00 | 3 | "5%" | "Free" |
| 1209.22.00 | 3 | "5%" | "Free" |
| 1209.23.00 | 3 | "5%" | "Free" |
| 1209.24.00 | 3 | "5%" | "Free" |
| 1209.25.00 | 3 | "5%" | "Free" |
| 1209.29.00 | 3 | "5%" | "Free" |
| 1209.30.00 | 3 | "5%" | "Free" |
| 1209.91.00 | 3 | "5%" | "Free" |
| 1209.99.00 | 3 | "5%" | "Free" |
| 1511.90.00 | 3 | "15%" | "32%" |
| 1604.11.00 | 3 | "15%" | "32%" |
| 1604.12.00 | 3 | "15%" | "32%" |
| 1604.13.00 | 3 | "15%" | "32%" |
| 1604.14.00 | 3 | "15%" | "32%" |
| 1604.15.00 | 3 | "15%" | "32%" |
| 1604.16.00 | 3 | "15%" | "32%" |
| 1604.19.00 | 3 | "15%" | "32%" |
| 1604.20.00 | 3 | "15%" | "32%" |
| 2106.90.32 | 3 | "$45.90 per litre" | "$47.28 per litre" |
| 2106.90.39 | 3 | "$80.37 per litre of alcohol" | "$82.78 per litre of alcohol" |
| 2203.00.10 | 3 | "$2.16 per litre" | "$2.22 per litre" |
| 2203.00.90 | 3 | "$2.93 per litre" | "$3.02 per litre" |
| 2204.10.90 | 3 | "$4.57 per litre" | "$4.71 per litre" |
| 2204.21.90 | 3 | "$4.05 per litre" | "$4.17 per litre" |
| 2204.29.90 | 3 | "$4.05 per litre" | "$4.17 per litre" |
| 2205.10.90 | 3 | "$4.05 per litre" | "$4.17 per litre" |
| 2205.90.90 | 3 | "$4.05 per litre" | "$4.17 per litre" |
| 2206.00.19 | 3 | "$2.80 per litre" | "$2.88 per litre" |
| 2206.00.22 | 3 | "$2.80 per litre" | "$2.88 per litre" |
| 2206.00.29 | 3 | "$4.47 per litre" | "$4.60 per litre" |
| 2206.00.92 | 3 | "$2.80 per litre" | "$2.88 per litre" |
| 2206.00.99 | 3 | "$4.05 per litre" | "$4.17 per litre" |
| 2207.10.00 | 3 | "$80.37 per litre of alcohol" | "$82.78 per litre of alcohol" |
| 2207.20.10 | 3 | "$45.90 per litre" | "$47.28 per litre" |
| 2207.20.90 | 3 | "$80.37 per litre of alcohol" | "$82.78 per litre of alcohol" |
| 2208.20.10 | 3 | "$1.81 per litre" | "$1.86 per litre" |
| 2208.20.20 | 3 | "$45.90 per litre" | "$47.28 per litre" |
| 2208.20.90 | 3 | "$80.37 per litre of alcohol" | "$82.78 per litre of alcohol" |
| 2208.30.10 | 3 | "$1.81 per litre" | "$1.86 per litre" |
| 2208.30.20 | 3 | "$45.90 per litre" | "$47.28 per litre" |
| 2208.30.90 | 3 | "$80.37 per litre of alcohol" | "$82.78 per litre of alcohol" |
| 2208.40.10 | 3 | "$1.81 per litre" | "$1.86 per litre" |
| 2208.40.20 | 3 | "$45.90 per litre" | "$47.28 per litre" |
| 2208.40.90 | 3 | "$80.37 per litre of alcohol" | "$82.78 per litre of alcohol" |
| 2208.50.10 | 3 | "$1.81 per litre" | "$1.86 per litre" |
| 2208.50.20 | 3 | "45.90 per litre" | "$47.28 per litre" |
| 2208.50.90 | 3 | "$80.37 per litre of alcohol" | "$82.78 per litre of alcohol" |
| 2208.60.10 | 3 | "$1.81 per litre" | "$1.86 per litre" |
| 2208.60.20 | 3 | "$45.90 per litre" | "$47.28 per litre" |
| 2208.60.90 | 3 | "$80.37 per litre of alcohol" | "$82.78 per litre of alcohol" |
| 2208.70.11 | 3 | "$1.81 per litre" | "$1.86 per litre" |
| 2208.70.12 | 3 | "$45.90 per litre" | "$47.28 per litre" |
| 2208.70.19 | 3 | "$80.37 per litre of alcohol" | "$82.78 per litre of alcohol" |
| 2208.70.21 | 3 | "$1.81 per litre" | "$1.86 per litre" |
| 2208.70.22 | 3 | "$45.90 per litre" | "$47.28 per litre" |
| 2208.70.29 | 3 | "$80.37 per litre of alcohol" | "$82.78 per litre of alcohol" |
| 2208.90.11 | 3 | "$1.81 per litre" | "$1.86 per litre" |
| 2208.90.19 | 3 | "$1.81 per litre" | "$1.86 per litre" |
| 2208.90.21 | 3 | "$45.90 per litre" | "$47.28 per litre" |
| 2208.90.29 | 3 | "$45.90 per litre" | "$47.28 per litre" |
| 2208.90.91 | 3 | "$80.37 per litre of alcohol" | "$82.78 per litre of alcohol" |
| 2208.90.99 | 3 | "$80.37 per litre of alcohol" | "$82.78 per litre of alcohol" |
| 2401.10.00 | 3 | "$140.81 per kg" | "$145.03 per kg" |
| 2401.20.00 | 3 | "$140.81 per kg" | "$145.03 per kg" |
| 2401.30.00 | 3 | "$140.81 per kg" | "$145.03 per kg" |
| 2402.10.00 | 3 | "$90.65 per kg" | "$93.37 per kg" |
| 2402.20.00 | 3 | "$149.28 per kg or 1000 cigarettes, whichever is the greater" | "$153.76 per kg or 1000 cigarettes, whichever is the greater" |
| 2402.90.10 | 3 | "$90.65 per kg" | "$93.37 per kg" |
| 2402.90.90 | 3 | "$149.28 per kg or 1000 cigarettes, whichever is the greater" | "$153.76 per kg or 1000 cigarettes, whichever is the greater" |
| 2403.10.00 | 3 | "$90.65 per kg" | "$93.37 per kg" |
| 2403.91.00 | 3 | "$90.65 per kg" | "$93.37 per kg" |
| 2403.99.90 | 3 | "$90.65 per kg" | "$93.37 per kg" |
| 2922.42.00 | 3 | "5%" | "32%" |
| 3808.50.00 | 3 | "5%" | "Free" |
| 3808.91.90 | 3 | "5%" | "Free" |
| 3808.92.00 | 3 | "5%" | "Free" |
| 3808.93.00 | 3 | "5%" | "Free" |
| 3926.90.20 | 3 | "5%" | "15%" |
| 4820.20.00 | 3 | "15%" | "32%" |
| 6002.40.00 | 3 | "32%" | "5%" |
| 6002.90.00 | 3 | "32%" | "5%" |
| 6003.10.00 | 3 | "32%" | "5%" |
| 6003.20.00 | 3 | "32%" | "5%" |
| 6003.30.00 | 3 | "32%" | "5%" |
| 6003.40.00 | 3 | "32%" | "5%" |
| 6003.90.00 | 3 | "32%" | "5%" |
| 6004.10.00 | 3 | "32%" | "5%" |
| 6004.90.00 | 3 | "32%" | "5%" |
| 6005.21.00 | 3 | "32%" | "5%" |
| 6005.22.00 | 3 | "32%" | "5%" |
| 6005.23.00 | 3 | "32%" | "5%" |
| 6005.24.00 | 3 | "32%" | "5%" |
| 6005.31.00 | 3 | "32%" | "5%" |
| 6005.32.00 | 3 | "32%" | "5%" |
| 6005.33.00 | 3 | "32%" | "5%" |
| 6005.34.00 | 3 | "32%" | "5%" |
| 6005.41.00 | 3 | "32%" | "5%" |
| 6005.42.00 | 3 | "32%" | "5%" |
| 6005.43.00 | 3 | "32%" | "5%" |
| 6005.44.00 | 3 | "32%" | "5%" |
| 6005.90.00 | 3 | "32%" | "5%" |
| 6006.10.00 | 3 | "32%" | "5%" |
| 6006.21.00 | 3 | "32%" | "5%" |
| 6006.22.00 | 3 | "32%" | "5%" |
| 6006.23.00 | 3 | "32%" | "5%" |
| 6006.24.00 | 3 | "32%" | "5%" |
| 6006.31.00 | 3 | "32%" | "5%" |
| 6006.32.00 | 3 | "32%" | "5%" |
| 6006.33.00 | 3 | "32%" | "5%" |
| 6006.34.00 | 3 | "32%" | "5%" |
| 6006.41.00 | 3 | "32%" | "5%" |
| 6006.42.00 | 3 | "32%" | "5%" |
| 6006.43.00 | 3 | "32%" | "5%" |
| 6006.44.00 | 3 | "32%" | "5%" |
| 6006.90.00 | 3 | "32%" | "5%" |
| 8701.20.10 | 3 | "32%" | "5%" |
| 8701.30.10 | 3 | "32%" | "5%" |
| 8701.90.20 | 3 | "32%" | "5%" |
| 8704.10.10 | 3 | "32%" | "5%" |
| 8704.21.51 | 3 | "32%" | "5%" |
| 8704.21.53 | 3 | "32%" | "5%" |
| 8704.21.55 | 3 | "32%" | "5%" |
| 8704.21.57 | 3 | "32%" | "5%" |
| 8704.21.59 | 3 | "32%" | "5%" |
| 8704.21.62 | 3 | "32%" | "5%" |
| 8704.21.64 | 3 | "32%" | "5%" |
| 8704.21.66 | 3 | "32%" | "5%" |
| 8704.21.91 | 3 | "32%" | "5%" |
| 8704.22.20 | 3 | "32%" | "5%" |
| 8704.22.91 | 3 | "32%" | "5%" |
| 8704.23.30 | 3 | "32%" | "5%" |
| 8704.23.91 | 3 | "32%" | "5%" |
| 8704.31.20 | 3 | "15%" | "5%" |
| 8704.31.51 | 3 | "32%" | "5%" |
| 8704.31.53 | 3 | "32%" | "5%" |
| 8704.31.55 | 3 | "32%" | "5%" |
| 8704.31.57 | 3 | "32%" | "5%" |
| 8704.31.59 | 3 | "32%" | "5%" |
| 8704.31.62 | 3 | "32%" | "5%" |
| 8704.31.64 | 3 | "32%" | "5%" |
| 8704.31.66 | 3 | "32%" | "5%" |
| 8704.31.91 | 3 | "32%" | "5%" |
| 8704.32.20 | 3 | "32%" | "5%" |
| 8704.32.40 | 3 | "32%" | "5%" |
| 8704.32.60 | 3 | "32%" | "5%" |
| 8704.90.10 | 3 | "32%" | "5%" |
| 8705.10.10 | 3 | "32%" | "5%" |
| 8705.20.10 | 3 | "32%" | "5%" |
| 8705.30.10 | 3 | "32%" | "5%" |
| 8705.40.10 | 3 | "32%" | "5%" |
| 8705.90.10 | 3 | "32%" | "5%" |
| 8705.90.91 | 3 | "32%" | "5%" |
| 8716.20.10 | 3 | "32%" | "5%" |
| 8716.31.10 | 3 | "32%" | "5%" |
| 8716.39.10 | 3 | "32%" | "5%" |
| 8716.40.10 | 3 | "32%" | "5%" |
| 9201.10.00 | 3 | "5%" | "Free" |
| 9201.20.00 | 3 | "5%" | "Free" |
| 9201.90.00 | 3 | "5%" | "Free" |
| 9202.10.00 | 3 | "5%" | "Free" |
| 9202.90.00 | 3 | "5%" | "Free" |
| 9205.10.00 | 3 | "5%" | "Free" |
| 9205.90.00 | 3 | "5%" | "Free" |
| 9206.00.00 | 3 | "5%" | "Free" |
| 9207.10.00 | 3 | "5%" | "Free" |
| 9207.90.00 | 3 | "5%" | "Free" |
| 9208.10.00 | 3 | "5%" | "Free" |
| 9208.90.00 | 3 | "5%" | "Free" |
| 9506.11.00 | 3 | "5%" | "Free" |
| 9506.12.00 | 3 | "5%" | "Free" |
| 9506.19.00 | 3 | "5%" | "Free" |
| 9506.21.00 | 3 | "5%" | "Free" |
| 9506.29.00 | 3 | "5%" | "Free" |
| 9506.31.00 | 3 | "5%" | "Free" |
| 9506.32.00 | 3 | "5%" | "Free" |
| 9506.39.00 | 3 | "5%" | "Free" |
| 9506.40.00 | 3 | "5%" | "Free" |
| 9506.51.00 | 3 | "5%" | "Free" |
| 9506.59.00 | 3 | "5%" | "Free" |
| 9506.61.00 | 3 | "5%" | "Free" |
| 9506.62.00 | 3 | "5%" | "Free" |
| 9506.69.00 | 3 | "5%" | "Free" |
| 9506.70.00 | 3 | "5%" | "Free" |
| 9506.91.00 | 3 | "5%" | "Free" |
| 9506.99.10 | 3 | "5%" | "Free" |
| 9506.99.30 | 3 | "5%" | "Free" |
| 9506.99.90 | 3 | "5%" | "Free" |
| 5607.41.00 | 4 | "Free" | "15%" |
| 5607.49.00 | 4 | "Free" | "15%" |
| 5607.50.00 | 4 | "Free" | "15%" |
| 5607.90.90 | 4 | "Free" | "15%" |
| 7317.00.00 | 4 | "Free" | "10%" |
| 8704.10.10 | 4 | "15%" | "5%" |
| 8704.21.51 | 4 | "15%" | "5%" |
| 8704.21.53 | 4 | "15%" | "5%" |
| 8704.21.55 | 4 | "15%" | "5%" |
| 8704.21.57 | 4 | "15%" | "5%" |
| 8704.21.59 | 4 | "15%" | "5%" |
| 8704.21.62 | 4 | "15%" | "5%" |
| 8704.21.64 | 4 | "15%" | "5%" |
| 8704.21.66 | 4 | "15%" | "5%" |
| 8704.21.91 | 4 | "15%" | "5%" |
| 8704.22.20 | 4 | "15%" | "5%" |
| 8704.22.91 | 4 | "15%" | "5%" |
| 8704.23.30 | 4 | "15%" | "5%" |
| 8704.23.91 | 4 | "15%" | "5%" |
| 8704.31.20 | 4 | "Free" | "5%" |
| 8704.31.51 | 4 | "15%" | "5%" |
| 8704.31.53 | 4 | "15%" | "5%" |
| 8704.31.55 | 4 | "15%" | "5%" |
| 8704.31.57 | 4 | "15%" | "5%" |
| 8704.31.59 | 4 | "15%" | "5%" |
| 8704.31.62 | 4 | "15%" | "5%" |
| 8704.31.64 | 4 | "15%" | "5%" |
| 8704.31.66 | 4 | "15%" | "5%" |
| 8704.31.91 | 4 | "15%" | "5%" |
| 8704.32.20 | 4 | "15%" | "5%" |
| 8704.32.40 | 4 | "15%" | "5%" |
| 8704.32.60 | 4 | "15%" | "5%" |
| 8704.90.10 | 4 | "15%" | "5%" |
| 9201.10.00 | 4 | "10%" | "Free" |
| 9201.20.00 | 4 | "10%" | "Free" |
| 9201.90.00 | 4 | "10%" | "Free" |
| 9202.10.00 | 4 | "10%" | "Free" |
| 9202.90.00 | 4 | "10%" | "Free" |
| 9205.10.00 | 4 | "10%" | "Free" |
| 9205.90.00 | 4 | "10%" | "Free" |
| 9206.00.00 | 4 | "10%" | "Free" |
| 9207.10.00 | 4 | "10%" | "Free" |
| 9207.90.00 | 4 | "10%" | "Free" |
| 9908.00.10 | 2 | "$45.90 per litre" | "$47.28 per litre" |
| 0805.10.00 | 3 | "15%" | "5%" |
| 0805.20.00 | 3 | "15%" | "5%" |
(2) Part I of Schedule 2 of the Principal Act is amended by deleting tariff item 7314.41.00 and substituting –
| Item No. | Description | Fiscal | Import Excise | Import Vat | Export Duty | Statistical Code | Unit |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| "7314.41 | --Plated or coated with zinc | | | | | | |
| 7314.41.10 | ---Chicken mesh hexagonal wire netting | 5% | 10% | 15% | Free | 693.532 | kg |
| 7314.41.90 | ---Other | 32% | 10% | 15% | Free | 693.538 | kg" |
(3) Part I of Schedule 2 of the Principal Act is amended by deleting tariff item 8523.40.00 and substituting -
| Item No. | Description | Fiscal | Import Excise | Import Vat | Export Duty | Statistical Code | Unit |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| "8523.40 | - Optical media | | | | | | |
| 8523.40.10 | ---Unrecorded | $1.00 per disc | 10% | 15% | Free | 898.417 | u |
| 8523.90 | ---Other | 5% | 10% | 15% | Free | 898.419 | u" |
Part II of Schedule 2 amended
3. Part II of Schedule 2 of the Principal Act is amended by deleting, item "(ii)" in column 2 of concession code 117.
Part III of Schedule 2 amended
4. - (1) Part III of Schedule 2 of the Principal Act is amended by inserting, in concession code 236, the following new item after item no.(ii)-
| Goods | Fiscal | Excise | Vat | Conditions | Certificate to be signed by |
| (3) | (4) | (5) | (6) | (7) | (8) |
| "(iii) Machinery used in the manufacture of goods | Free | Free | 15% | That the machinery is to be used by the manufacturer in the manufacture of approved goods | The person approved by the Comptroller" |
| | | | | | |
(2) Part III of Schedule 2 of the Principal Act is amended by adding, the following new concession code numbers 241-274, after concession code 240 –
| Code No. | Persons of Bodies | Goods Eligible for duty Conc. | Duty Rates | Conditions | Certificate To Be Signed By | ||||
| | Fiscal | Excise | Vat | | |||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | ||
| "241 | Bus operators excluding mini bus operators | (i) New chassis fitted with engine for body building purposes and new bus engines for replacement of old buses | Free | Free | 15% | (a) That the goods are not for sale The person approved by the and are to be used exclusively for Comptroller purposes for which the
concession is granted (b) That the disposal or use of goods for purposes other than that for which the concession is | The person approved by the Comptroller | ||
| | | (ii) Identifiable fixtures & components | 5% | Free | 15% | | | ||
| | | (iii) Ticketing machines and ticketing machine parts | Free | Free | 15% | | | ||
| 242 | Companies involved in or with Logging Industry | New cab & chassis | 5% | Free | 15% | (a) That the vehicle to be purchased as cab & chassis and converted into logging truck to the satisfaction of the Comptroller. | The person approved by the Comptroller | ||
| | | | | | | (b) That inspection of the vehicle to be carried out by Customs to confirm the conversion that the vehicle or the truck cannot be
used for any other purpose other than logging | | ||
| | | | | | | (c) That the goods are not for sale and are to be used exclusively for purposes for which the concession is granted (d) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the conditions
laid down in Section 17 of the Customs Tariff Act | | ||
| 243 | Companies and individuals involved in or with sugar cane industry | New cab & Chassis | 5% | Free | 15% | (a) That the vehicle to be purchased as cab & chassis and converted into cane truck to the satisfaction of the Comptroller | The person approved by the Comptroller | ||
| | | | | | | (b) That inspection of the vehicle to be carried out by Customs to confirm the conversion that the vehicle or the truck is suitable
for transporting cane | | ||
| | | | | | | (c) That the goods are not for sale and are to be used exclusively for purposes for which the concession is granted | | ||
| | | | | | | (d) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the conditions
laid down in Section 17 of the Customs Tariff Act | | ||
| 244 | Companies or entities granted under Short Life Investment Scheme | Capital equipment, plant and machinery (does not include kitchenware, raw materials, furniture and furnishing) | Free | Free | 15% | (a) That a provisional approval for under SLIP is required from the Ministry of Finance | The person approved by the Comptroller | ||
| | | | | | | (b) That the goods are not for sale and are used exclusively for purposes for which the concession is granted | | ||
| | | | | | | (c) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the conditions
laid down in Section 17 of the Customs Tariff Act | | ||
| 245 | Companies or entities involved in Inter- Island Shipping | (i) Gas-oil(diesel) having sulphur content not exceeding 500ppm (HS 2710.11.31) | Free | Free | 15% | (a) That the goods are directly used in vessels approved for Inter- Island Shipping | The person approved by the Comptroller | ||
| | | (ii) Residual fuel oil (HS2710.11.39) | Free | Free 1 | 15% | (b) That the goods are not for sale and are used exclusively for purposes for which the concession is granted | | ||
| | | (iii) Mooring ropes between 56mm to 76mm in diameter | 5% | Free | 15% | (c) That the disposal or use of goods for purposes other than for which the concession is granted to be subject to the condition laid
down in Section 17 of the Customs Tariff Act | | ||
| 246 | Companies of entities involved in Fishing Industry | (i) Gas-oil(diesel) having sulphur content not exceeding 500ppm (HS 2710.11.31) | 2 cents per litre | Free | 15% | (a) That the goods are directly used for prawn farming | The person approved by the Comptroller. | ||
| | | | | | | (b) That the goods are not for sale and are used exclusively for purposes for which the concession is granted | | ||
| | | (ii) Specialised fishing gear & equipment | Free | Free | 15% | | | ||
| | | (iii) Specialised fishing vessel | Free | Free | 15% | (c) That the disposal or used of goods for purposes other than that for which concession is granted be subject to the conditions
laid down in Section 17 of the Customs Tariff Act. | | ||
| 247 | Companies or entities involved in Prawn Industry | (i) Prawn Larvae | Free | Free | 15% | (a) That the goods are directly used for prawn farming industry | The person approved by the Comptroller. | ||
| | | (ii) Prawn Feed | Free | Free | 15% | (b) That the goods are not for sale | | ||
| | | (iii) Lime | Free | Free | 15% | | | ||
| | | (iv) Formalin | Free | Free | 15% | (c) That the disposal o use of goods for purposes other than that for which the concession is granted be subject to the conditions
laid down in Section 17 of the Customs Tariff Act. | | ||
| 248 | Companies or entities involved in Pearl Farming | (i) Rope specifically DAN lines – (6mm, 10mm,12mm, 16mm and 24 mm) | 3% | Free | 15% | (a) The goods are directly used for peal farming industry | The person approved by the Comptroller | ||
| | | (ii) Floats – 300mm | 3% | Free | 15% | (b) That the goods are not for sale and are used exclusively for purposes for which the concession is granted | | ||
| | | (iii) Mono Filament – 100mm | 3% | Free | 15% | (c) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the conditions
laid down in Section 17 of the Customs Tariff Act. | | ||
| | | (iv)Spat collector lines | 3% | Free | 15% | | | ||
| | | (v) Protective plastic mesh | 3% | Free | 15% | | | ||
| | | (vi) Panel and pocket nets | 3% | Free | 15% | | | ||
| | | (vii)Scientific equipment –
(for hatchery) | 3% | Free | 15% | | | ||
| 249 | Approved operators engaged in 100% export | (i) Sharks fin | Free | Free | 15% | (a) That the goods covered under concession are to be exported | The person approved by the Comptroller | ||
| | | (ii) Live fish | Free | Free | 15% | | | ||
| | | (iii) Live corals | Free | Free | 15% | (b) That the goods are not or sale and are used exclusively for purposes for which the concession is granted | | ||
| | | (iv) Food supplement (v) Fish sauce & fish | Free Free | Free Free | 15% 15% | (c) That the disposal or used of goods for purposed other than that for which the concession is granted be subject to the conditions
laid down in Section 17 of the Customs Tariff Act. | | ||
| 250 | An approved body or organisation | National team uniform (jerseys, shorts and socks) | Free | Free | 15% | (a) That consent and purchase order from parent body such as FRU, FFA etc is required | The person approved by the Comptroller. | ||
| | | | | | | (b) That the goods are for the players representing the national team | | ||
| | | | | | | (c) That the goods are not for sale and are used exclusively for purposes for which the concession is granted. | | ||
| | | | | | | (d) That the disposal or used of goods for purposed other than that for which the concession is granted be subject to the conditions
laid down in Section 17 of the Customs Tariff Act. | | ||
| 251 | An Approved body or organisation | Club and school team uniform (jerseys, shorts and socks) | Free | Free | 15% | (a) That confirmation from the District Association that the club is affiliated with association | | ||
| | | | | | | (b) That the goods are directly used for club and school team uniform | The person approved by the Comptroller | ||
| | | | | | | (c) That the goods are not for sale and are used exclusively for purposes for which the concession is granted | | ||
| | | | | | | (d) That the disposal or used of goods for purposed other than that for which the concession is granted be subject to the conditions
laid down in Section 17 of the Customs Tariff Act | | ||
| 252 | Companies or entities involved in new Mining Industry | (i) Machineries and specialised equipment (except hand tools of a kind for general –purpose use) | Free | Free | 15% | (a) That the goods are solely to be used in mining work | The person approved by the Comptroller | ||
| | | (ii) Motor vehicles and mobile equipment (except parts & accessories) falling under tariff items - 8429.11.10;8429.19.10; 8429.20.10;8429.30.10; 8429.40.10;8429.51.10; 8429.59.10;8430.10,10; 8430.39.10;8430.41.10; 8430.49.10;8430.50.10; 8430.61.10;8430.69.10; 8704.10.10;8705.10.10 8705.20.10;8705.90.10; 8716.39.10;7816.40.10; 8704.23.30 | Free | Free | 15% | (b) That the goods are not for sale and are to be used exclusively for purposes which the concession is granted (c) That the disposal or used of goods for purposed other than that for which the concession is granted be subject to the conditions
laid down in Section 17 of the Customs Tariff Act | | ||
| 253 | Companies or entities involved in Ship or Boat Building Industry | (i) Identifiable fixtures, fittings and components | Free | Free | 15% | (a) That the goods are solely to be used in ship or boat building industry | The approved person by the Comptroller | ||
| | | (ii) Approved raw materials | Free | Free | 15% | (b) That the goods are to be used exclusively for which the concession is granted | | ||
| | | | | | | (c) That the disposal or used of goods for purposed other than that for which the concession is granted be subject to the conditions
laid down in Section 17 of the Customs Tariff Act | | ||
| 254 | Companies or entities involved in Coachwork Building | (i) New chassis fitted with engine for body building purposes. | Free | Free | 15% | (a) That are goods are solely to be used in coachwork building. | The approved person by the Comptroller | ||
| | | (ii) Identifiable fixtures and components | 5% | Free | 15% | (b) That the goods are not for sale and are to be used exclusively for the purposes for which the concession is granted | | ||
| | | | | | | (c) That the disposal or used of goods for purposed other than that for which the concession is granted be subject to the conditions
laid down in Section 17 of the Customs Tariff Act | | ||
| 255 | Entities involved in Floriculture | (i) Seedling trays, oasis for flower arrangements and sarlon cloths | Free | Free | 15% | (a) That the goods are solely to be used in floriculture | | ||
| | | | | | | (b) That the goods are not for sale and are to be used exclusively for purposes for which the concession is granted | | ||
| | | | | | | (c) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the condition
laid down in Section 17 of the Customs Tariff Act | | ||
| 256 | Companies, entities and educational institutions | (i) Educational materials and stationery as follows- -manila folders -arch lever files -ring binders -plastic files | 5% | Free | 15% | (a) That the concessionary rate has granted which is to be reflected on the price of the goods when sold | The person approved by the Comptroller. | ||
| | | | | | | (b) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the condition
laid down in Section 17 of the Customs Tariff Act | | ||
| | | (ii) Ball pen | Free | Free | 15% | | | ||
| 257 | Companies or entities involved in Hydroponic Green House Farming | Greenhouse accessories for installation of hydroponic equipment sun shade | Free | Free | 15% | (a) That the goods are solely to be used in hydroponic greenhouse farming | The person approved by the Comptroller. | ||
| | | | | | | (b) That the goods are not for sale and are to be used exclusively for purposes for which the concession is granted | | ||
| | | | | | | (c) That the disposal or used of goods for purposed other than that for which the concession is granted be subject to the conditions
laid down in Section 17 of the Customs Tariff Act | | ||
| 258 | Individuals and organisation | Trophies, medals, ribbons and similar items imported without commercial advertisement of any kind and not for sale | Free | Free | 15% | (a) That the goods have been won or awarded as prizes (b) That the goods are not for sale and are to be used exclusively for purposes for which the concession is granted | The person approved by the Comptroller | ||
| | | | | | | (c) That the disposal or used of goods for purposed other than that for which the concession is granted be subject to the conditions
laid down in Section 17 of the Customs Tariff Act | | ||
| 259 | Individuals, companies or entities | Liquid Petroleum Gas (LPG) Compressed Natural Gas (CNG) & solar vehicles | Free | Free | 15% | (a) That the concession to be claimed at the time of importation or purchased ex-bonded warehouse | The person approved by the Comptroller | ||
| | | | | | | (b) That the goods are solely used for Liquid Petroleum Gas (LPG), Compressed Natural Gas (CNG) & solar vehicles | | ||
| 260 | Approved companies engaged in repacking of powered milk | Full cream powdered milk in bulk | 7.5% | Free | Free | (a) That the goods are solely to be used repacking of powdered milk | The person approved by the Comptroller | ||
| | | | | | | (b) That the concessionary rate has been granted which is to be reflected on the price of the goods when sold | | ||
| | | | | | | (c) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the condition
laid down in Section 17 of the Customs Tariff Act | | ||
| 261 | Approved companies involved in ICT/BOP operation | Computer, computer parts & accessories, specialised plant, equipment & fittings, and specialised furniture | Free | Free | 15% | (a) That the goods are solely to be used in ICT/BOP business operation (b) That the goods are not for sale and are to be used exclusively for purposes for which the concession is granted | The person approved by the Comptroller | ||
| | | | | | | (c) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the condition
laid down in Section 17 of the Customs Tariff Act | | ||
| 262 | Approved companies initial involved in the production establishment of the factory of Bio-Diesel and Ethanol | (i) Machinery for initial establishment of the factory | Free | Free | 15% | (a) That the goods are solely to be used in the production of bio-diesel and ethanol | The person approved by the Comptroller | ||
| | | (ii) Chemical required for the bio-fuel production | Free | Free | 15% | (b) That the goods are not for sale and are to be used exclusively for purposes for which the concession is granted | | ||
| | | | | | | (c) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the condition
laid down in Section 17 of the Customs Tariff Ac | | ||
| 263 | Companies or entities involved in importation of Renewable Energy Goods | The following Renewable Energy goods – (i) Energy efficient lamps with ratings less than 25 watts (excludes 25 watts) | Free | Free | 15% | (a) That the concessionary rate has been granted which is to be reflected on the price of the goods when sold | The person approved by the Comptroller | ||
| | | (ii) Fluorescent tubes and bulbs less than 25 watts the Customs Tariff Act (excludes 25 watts) excluding bulbs and tubes used for
motor vehicles, torches or flash lights, lanterns | Free | Free | 15% | (b) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the condition
laid down in Section 17 of the Customs Tariff Ac | | ||
| 264 | Companies or entities in importation of Renewable Energy Goods | The following Renewable Energy goods – (i) Wind- -wind resource monitoring equipment -wind turbines and related accessories | Free | Free | 15% | (a) That the concessionary rate has been granted which is to be reflected on the price of the goods when sold (b) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the condition
laid down in Section 17 of the Customs Tariff Ac | The person approved by the Comptroller | ||
| | | (ii) Hydo – - hydro-resource monitoring equipment -hydro turbines and -alternators and related accessories | Free | Free | 15% | | | ||
| | | (iii) Solar – -solar resource monitoring -solar panels -batteries for power supply or electrification purposes -solar lights -solar prepayment meters and other related accessories -solar hot water heater and related equipment -solar water pumps and related accessories | Free | Free | 15% | | | ||
| | | (iv) Geothermal- -drilling equipment and other related equipment relating to the harnessing of electricity from geothermal sources | Free | Free | 15% | | | ||
| | | (v) Biomass - -steam cogeneration plants (Gasfiers) and related technology Accessories for power or electricity generation | Free | Free | 15% | | | ||
| 265 | Companies or entities | Water storage tanks of a kind not manufactured locally | Free | Free | 15% | (a) That the concessionary rate has been granted which is to be reflected on the price of the goods when sold | The person approved by the Comptroller | ||
| | | | | | | (b) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the condition
laid down in Section 17 of the Customs Tariff Act | | ||
| 266 | Companies or entities involved in the importation of rice | (i) Rice in the husk (paddy or rough) | Free | Free | Free | (a) That the concessionary rate has been granted which is to be reflected on the price of the goods when sold | The person approved by the Comptroller | ||
| | | (ii) Husked (brown) rice | Free | Free | Free | (b) That the disposal or use of goods for purposes other | | ||
| | | (iii) Semi-milled or wholly milled rice, whether or not polished or glazed | Free | Free | Free | than that for which the concession is granted be subject to the condition laid down in Section 17 of the Customs Tariff Act | | ||
| | | (iv) Broken rice | Free | Free | Free | | | ||
| 267 | Companies or entities in the importation of potable and refined cooking oil | (i) Soya bean oil and involved in the its fractions (refined) importation of potable (HS Code 1507.90.00) | Free | Free | Free | (a) That the concessionary rate has been granted which is to be reflected on the price of the goods when sold | | ||
| | | (ii) Ground nut oil and its fractions (refined) (HS Code 1508.90.00) | Free | Free | Free | (b) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the condition
laid down in Section 17 of the Customs Tariff Act | | ||
| | | (iii) Olive oil and its fractions (refined) (HS Code 1509.90.00) | Free | Free | Free | | | ||
| | | (iv) Other oils and their fractions obtained solely from olives, including blends of these oils or their fractions (refined) (HS Code 1510.00.90) | Free | Free | Free | | | ||
| | | (v) Sunflower-seed or safflower oil and their fractions (refined) (HS Code 1512.90.00) | Free | Free | Free | | | ||
| | | (vi) Cotton seed oil and its fractions (refined) (HS Code 1512.29.00) | Free | Free | Free | | | ||
| | | (vii) Coconut (copra), palm, kernel or babassu oil and their fractions (refined)- -Coconut (copra) and its fractions (HS Code 1513.19.00) -Palm kernel or babassu oil (HS Code 1513.29.00) | Free Free | Free Free | Free Free | | | ||
| | | (viii) Rape, colza or mustard oil and fractions (refined) - Rape or colza oil and its fractions (refined)- (HS Code 1514.19.00) -Mustard oil HS Code 1514.99.00) | Free Free | Free Free | Free Free | | | ||
| | | (ix) Other fixed vegetable fats and oils (including jojoba oil) and their fractions (refined)- (HS Code 1515.19.00) (HS Code 1515.29.00) -Maize (corn) and its fractions (HS Code 1515.30.00) -Sesame oil and its fractions (HS Code 1515.50.90) -Other (HS Code 1515.90.90) | Free Free Free Free Free | Free Free Free Free Free | Free Free Free Free Free | | | ||
| 268 | Companies or entities involved in Beekeeping Industry | Beekeeping Industry- - (i) Bee-keeping machines | Free | Free | 15% | (a) That the goods are solely to be used in the beekeeping Industry | The person approved by the Comptroller | ||
| | | (ii) Bee suits | Free | Free | 15% | (b) That the goods are not for sale and are to be used exclusively for purposes for which the concession is granted | | ||
| | | (iii) Hot water baths for re-melting honey combs including those with pressing screws | Free | Free | 15% | (c) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the condition
laid down in Section 17 of the Customs Tariff Act | | ||
| | | (iv) Bee hives | Free | Free | 15% | | | ||
| | | (v) Centrifugal honey extractors | Free | Free | 15% | | | ||
| | | (vi) Bee wax | Free | Free | 15% | | | ||
| | | (vii) Bees smoker | Free | Free | 15% | | | ||
| | | (viii) Hive tool | Free | Free | 15% | | | ||
| | | (ix) Uncapping knife- standard electrical capping scratches | Free | Free | 15% | | | ||
| | | (x) Bee brush | Free | Free | 15% | | | ||
| | | (xi) Queen bee grafting kits | Free | Free | 15% | | | ||
| | | (xii) Queen cell cups | Free | Free | 15% | | | ||
| | | (xiii) Honey gates & plastic leather hand gloves | Free | Free | 15% | | | ||
| | | (xiv) Honey refracto -meter | Free | Free | 15% | | | ||
| | | (xv) Frame wires | Free | Free | 15% | | | ||
| | | (xvi) Sticky boards | Free | Free | 15% | | | ||
| | | (xvii) Queen excluders | Free | Free | 15% | | | ||
| | | (xviii) Bees escape boards | Free | Free | 15% | | | ||
| | | (xix) Bee full depth frames | Free | Free | 15% | | | ||
| 269 | Companies and entities involved in Pea Processing Industry | Shell peas (Dump peas) | Free | Free | 15% | (a) That the goods are solely to be used in pea processing industry (b) That the goods are not for sale and are to be used exclusively for purposes for which the concession is granted (c) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the condition laid down in Section 17 of | The person to be approved by the Comptroller | ||
| 270 | Approved companies | Jet Skis | 5% | Free | 15% | (a) That the concessionary rate has granted which is to be reflected on prices of the goods when sold (b) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the condition
laid down in Section 17 of the Customs Tariff Act | The person to be approved by the Comptroller | ||
| 271 | Companies or entities | Plastic Crates-Free Crates imported for use in farms for transporting fruits and vegetables from farms to warehouse/ factory | Free | Free | 15% | (a) That a letter from Department of the Agriculture will be required stating that the crates will be used by the farmers (b) That the goods are not for sale and are to be used exclusively for purposes for which the concession is granted (c) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the condition
laid down in Section 17 of the Customs Tariff Act | The person to be approved by the Comptroller | ||
| 272 | Companies, entities, organisations or individuals | Smart Phones (high end mobile phones) - Phones that have email capability, have inbuilt features that is found on a personal digital assistant or a computer, Personal Digital Assessment (PDA) calendar and internet browser, etc e.g. Blackberry, iPhone. Not applicable to phones which have a WAP (Wireless Application Protocol) Browser. | 5% | Free | 15% | (a) That the concessionary rate has been granted which is to be reflected of the price of the goods when sold (b) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the condition
laid down in Section 17 of the Customs Tariff Act | The person to be approved by the Comptroller | ||
| 273 | Companies or entities | Desalination and Sewerage Treatment Plant and Machinery | Free | Free | 15% | (a) That the goods solely used in desalination and sewage treatment (b) That the goods are not used for sale and are to be used exclusively for purposes for which the concession is granted. (c) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the condition
laid down in Section 17 of the Customs Tariff Act | The person to be approved by the Comptroller | ||
| 274 | Approved manufacturers Located outside Viti Levu | All raw materials used in the manufacture of the goods | Free | Free | 15% | (a) That the materials are to be used by the manufacturer in the manufacture of the approved goods (b) That the raw materials are not for sale (c) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the condition
laid down in Section 17 of the Customs Tariff Act | The person to be approved by the Comptroller | ||
GIVEN under my hand this 6th day of January 2012.
EPELI NAILATIKAU
President of the Republic of Fiji
__________________________
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URL: http://www.paclii.org/fj/legis/num_act/ctad2012324
