Fiji Revenue & Customs Service oversees export declarations, documentation, and regulatory clearance. Exporters must also work with Investment Fiji for business and foreign‑investment registration, and the Biosecurity Authority of Fiji for any goods involving plants, animals, or food products. Depending on the commodity, additional approvals may be required from sector‑specific regulators such as fisheries, health, or environmental authorities.
Fiji Revenue & Customs Service (FRCS) manages all customs formalities in Fiji. FRCS is responsible for clearing imported goods, processing customs entries, collecting duties and taxes, and coordinating with other border agencies to ensure secure and compliant movement of goods. Importers must lodge accurate customs declarations-often through licensed customs brokers-and comply with FRCS legislative requirements.
Fiji's system for authorisations and permits is decentralised, with responsibilities distributed across several regulatory bodies depending on the type of goods involved. The Biosecurity Authority of Fiji oversees permits for plants, animals, and other biosecurity‑sensitive products, while the Ministry of Environment manages environmental approvals, including those related to waste and protected materials. The Fiji Medicines Regulatory Authority handles import‑permit assessments for medicinal products, referring applications to the Medicinal Products Board for final approval. Additional approvals may be required from sector‑specific ministries such as Agriculture, Fisheries, Forestry, or Health, depending on the commodity. Collectively, these agencies form the regulatory framework governing the issuance of import and export permits in Fiji.
Packaging and labelling requirements in Fiji are primarily managed by the Ministry of Health and Medical Services (MHMS), supported by the Food Safety Advisory Committee and local authorities. These bodies administer and enforce the Food Safety Act 2003 and Food Safety Regulations 2009, which set the rules for packaging and labelling-especially for food and beverage products.
For imported goods more broadly, labelling and marking requirements-such as country‑of‑origin, producer details, and quality/weight information-are also enforced under national regulations, with food items again subject to MHMS food‑safety rules.
Fiji's management of HACCP and SPS requirements is shared across its food‑safety and biosecurity authorities, with each agency responsible for a different aspect of protecting human, animal, and plant health. SPS measures-covering quarantine controls, disease prevention, and sanitary/phytosanitary standards-are administered primarily through national biosecurity and food‑safety bodies to ensure alignment with WTO obligations and international frameworks such as Codex, IPPC, and WOAH. HACCP requirements fall under the Food Safety Act 2003 and Food Safety Regulations 2009, enforced by the Ministry of Health and Medical Services, which oversees compliance for food production, processing, import, and export. Actual HACCP certification is conducted by accredited external certification bodies, which audit businesses against recognised standards.
FRCS is the sole national authority in charge of income tax (individual and corporate), VAT collection and compliance, customs duties, excise taxes, taxpayer education, audits and enforcement. FRCS operates under Fiji's tax laws such as the Income Tax Act and VAT Act, and also manages digital tax services through its online portal (TPOS).
Trade promotion in Fiji is led primarily by Investment Fiji, the government's main investment and export promotion agency, which supports businesses in accessing international markets and attracting foreign investment. This is complemented by the Ministry of Trade, Co-operatives and SMEs and Ministry of Foreign Affairs, which coordinate trade policy, oversee trade missions, and facilitate market access. Fiji's network of overseas trade commissions and consulates further promotes exports and builds international business linkages, while regional organisations such as Pacific Trade & Invest provide additional support through market intelligence and export facilitation. Together with private-sector bodies such as chambers of commerce and industry associations, these entities form a coordinated framework to promote Fiji's trade and export development.
Textiles & textile articles
856 tariff lines
| HS code | Product | MFN | MSG | PICTA |
|---|---|---|---|---|
| 6217.10.90 | Accessories | 5% | 0% | 0% |
| 6217.90.00 | Parts | 5% | 0% | 0% |
| 6301.10.00 | Electric blankets | 5% | 0% | 0% |
| 6301.20.00 | Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair | 5% | 0% | 0% |
| 6301.30.00 | Blankets (other than electric blankets) and travelling rugs, of cotton | 5% | 0% | 0% |
| 6301.40.00 | Blankets (other than electric blankets) and travelling rugs, of synthetic fibres | 5% | 0% | 0% |
| 6301.90.00 | Other blankets and travelling rugs | 5% | 0% | 0% |
| 6302.10.00 | Bed linen, knitted or crocheted | 5% | 0% | 0% |
| 6302.21.00 | Of cotton | 5% | 0% | 0% |
| 6302.22.00 | Of man-made fibres | 5% | 0% | 0% |
| 6302.29.00 | Of other textile materials | 5% | 0% | 0% |
| 6302.31.00 | Of cotton | 5% | 0% | 0% |
| 6302.32.00 | Of man-made fibres | 5% | 0% | 0% |
| 6302.39.00 | Of other textile materials | 5% | 0% | 0% |
| 6302.40.00 | Table linen, knitted or crocheted | 5% | 0% | 0% |
| 6302.51.00 | Of cotton | 5% | 0% | 0% |
| 6302.53.00 | Of man-made fibres | 5% | 0% | 0% |
| 6302.59.00 | Of other textile materials | 5% | 0% | 0% |
| 6302.60.00 | Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton | 5% | 0% | 0% |
| 6302.91.00 | Of cotton | 5% | 0% | 0% |
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