REPUBLIC OF FIJI 
Customs Tariff (Amendment) (No. 2) Act 2016.

ACT NO. 32 OF 2016

I assent. 
J. K. KONROTE
President 

[5 October 2016] 

AN ACT 
TO AMEND THE CUSTOMS TARIFF ACT 1986 

ENACTED by the Parliament of the Republic of Fiji— 

Short title and commencement 
1.—(1) This Act may be cited as the Customs Tariff (Amendment) (No. 2) Act 2016. 
(2) This Act comes into force on 1 January 2017. 
Customs Tariff (Budget Amendment) Act 2016 amended 
2. The Customs Tariff (Budget Amendment) Act 2016 is amended by deleting section 6. 
Schedule 2 amended 
3. The Customs Tariff Act 1986 is amended by repealing Schedule 2 and substituting the following new Schedule 2— 
SCHEDULE (Replacing Schedule 2 of the Principal Act)

CUSTOMS TARIFF
Preliminary
In this Schedule : 
	(a) the following expressions have the following meanings :- 
	(i) "Standard Tariff" means the Tariff set out in Part 1 of this Schedule; 
	(ii) "heading" means any of the headings set out in the second column of the Standard Tariff, identified by four digits in that column; 
	(iii) "item" means any item in the Standard Tariff identified by eight digits in the first column of that Tariff and may include any heading or subheading or any sub-division of a heading or a subheading; 
	(iv) "three or more dash sub-divisions" means any sub-division identified by three or more dashes in the description column. 
	(b) the symbol % appearing against any rate of duty means per cent ad valorem, and in all other cases means per cent; and 
	(c) the following other abbreviations and symbols have the following meanings :- 
ABBREVIATIONS AND SYMBOLS 
AC	Alternating current	
ASTM	American Society for Testing Materials	
Bq	becquerel	
°C	degree(s) Celsius 	
cc	cubic centimetre(s)	
cg	centigram(s)	
cm	centimetres	
cm²	square centimetre(s)	
cm³	cubic centimetre(s)	
cN	centinewton(s)	
DC	direct current	
g	gram(s)	
Hz	hertz	
IR	infra-red	
kcal	kilocalories(s)	
kg	kilogram(s)	
kgf	kilogram force 	
kN	kilonewton(s)	
kPa	kilopascal(s)	
kV	kilovolt(s)	
kVA	kilovolt(s) - ampere(s)	
kvar	kilovolt(s) - ampere(s) - reactive 	
kW	kilowatt(s)	
l	litre(s)	
m	metre(s)	
m-	meta-	
m² 	square metre 	
µCi	microcurie	
mm	millimetre(s)	
mN	millinewton(s)	
MPa	megapascal(s)	
N	newton(s) 	
No.	Number	
o-	ortho-	
p-	para-	
t	tonne(s)	
UV	Ultra-violet	
V	volt(s)	
Vol.	volume	
W	watt(s)	
x°	x degree(s)	
%	percent	

Examples 
1500g/m²	means one thousand five hundred grams per square metre 	
15°C  	means fifteen degrees Celsius 	

HS 	amendments operative from 01/01/2017	

Note – Blank SITC denotes that the codes are yet to be finalised and published by the WTO.
	(d) the column headed `Statistical' is included in this Schedule for information purposes only and does not have any legal effect for customs tariff purposes. 
	(e) the following are the standard unit of quantity for statistical purpose. The standard units of quantity expressed are

Weight	- Kilogrammes (Kg)
- Carat (carat)	
Length	- Metres(m)	
Area	- square metres (m2)	
volume	- cubic metres(m3)
- Litres(l)
- Litres of alcohol (la)	
Electrical power	- 1,000 Kilowatt hours ( 1000 kwh)	
Number (units)	-pieces/items (u)
-pairs (2u)
-dozens (12 u)
-thousands of pieces/items (1,000 u)
-Packs (u (jeu/pack))
-gross box(es) (GB)	
PART I 
STANDARD TARIFF 
GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM 
The Tariff set out in this part is based on the International Convention on the Harmonized Commodity Description and Coding System established by the Convention for the classification of goods in Customs Tariffs signed in Brussels on the 14th day of June, nineteen hundred and eighty three and shall be interpreted and applied in accordance with the following Interpretative Rules and Additional Interpretative Rules and the Explanatory Notes to the Harmonized Commodity Description and Coding System : 
Interpretative Rules - Classification of goods in the Tariff shall be governed by the following principles: 
1. The titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:
2 
	(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled. 
	(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3. 
3. When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: 
	(a) The heading which provides the most specific description shall be preferred to headings providing a more general description.  However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. 
	(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets of retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives their essential character, insofar as this criterion is applicable. 
	(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. 
4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin. 
5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein : 
	(a) Camera cases, musical instrument cases, gun cases drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character;
	(b) Subject to the provisions of Rule 5(a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use. 
6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purpose of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires. 
Additional Interpretative Rules 
7. Rules 1, 2, 3, 4, 5 and 6 above are to be taken to apply, mutatis mutandis, as between three or more dash sub-divisions of the same heading or as between three or more dash sub-divisions of the same subheading. 
8. Wherever the expression "retail packings" or "packings for sale by retail" (including their grammatical variations and cognate expressions), occur and such expressions are without qualification as to size, weight or other quantitative criteria, then interpretations of these expressions in relation to any goods shall rest with the Comptroller. 
9. Materials and containers which qualify under Rule 5 above, are to be treated as being unconditionally free of duty when the goods of the item are subject to a specific duty. Materials and containers which do not qualify under Rule 5 above, are to be treated as being separately imported and fall to be classified under their appropriate items. 
10. Split consignments - where goods consisting of one unit such as a vehicle or a piece of machinery, or plant, would in the opinion of the Comptroller have a particular tariff classification or tariff classifications if the goods were imported in one ship or aircraft and the various components of the unit are imported in more than one ship or aircraft, the goods will be classified as a single entity and will take the same classification as the classification of the whole. 
LIST OF SECTION TITLES 
SECTION TITLES 
I	Live Animals; Animal Products	
II	Vegetable Products 	
III	Animal or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes 	
IV	Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes 	
V	Mineral Products 	
VI	Products of the Chemical or Allied Industries 	
VII	Plastics and Articles thereof; Rubber and articles thereof 	
VIII	Raw Hides and Skins, Leather, Furskins and articles thereof; Saddlery and Harness; Travel Goods, handbags and similar containers; Articles of Animal Gut (Other than Silk-Worm Gut) 	
IX	Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of other Plaiting Materials; Basketware and Wickerwor	
X	Pulp of Wood or of other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles thereof 	
XI	Textiles and Textile Articles 	
XII	Footwear, Headgear, Umbrellas, Sun-Umbrellas, Walking-Sticks, Seat-sticks, Whips, Riding-Crops and Parts thereof; prepared Feathers and Articles made therewith; Artificial Flowers; Articles of Human Hair 	
XIII	Articles of Stone, Plaster, Cement, Asbestos, Mica or similar materials; Ceramic Products; Glass and Glassware 	
XIV	Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metal Clad with Precious Metal and Articles thereof; Imitation Jewellery; Coin 	
XV	Base Metals and Articles of Base Metal 	
XVI	Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of such articles 	
XVII	Vehicles, Aircraft, Vessels and Associated Transport Equipment 	
XVIII	Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories thereof 	
XIX	Arms and Ammunition; Parts and Accessories thereof 	
XX	Miscellaneous Manufactured Articles 	
XXI	Works of Art, Collectors' Pieces and Antiques 	

LIST OF SECTION AND CHAPTER TITLES 

SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
Section Notes.
1	Live animals	
2	Meat and edible meat offal	
3	Fish and crustaceans, molluscs and other aquatic invertebrates	
4	Dairy Produce: birds, eggs, natural honey, edible products of animal origin, not elsewhere specified or included	
5	Products of animal origin, not elsewhere specified or included	
SECTION II
VEGETABLE PRODUCTS
Section Notes 
6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. 	
7	Edible vegetables and certain roots and tubers. 	
8	Edible fruit and nuts; peel of citrus fruit or melons. 	
9	Coffee, tea, mate' and spices. 	
10	Cereals. 	
11	Products of the milling industry; malt; starches; inulin; wheat gluten. 	
12	Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. 	
13	Lac; gums, resins and other vegetable saps and extracts. 	
14	Vegetable plaiting materials; vegetable products not elsewhere specified or included. 	
SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

		

		
		
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15 	Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes. 	
SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Section Note. 
16 	Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates. 1	
17 	Sugars and sugar confectionery. 	
18 	Cocoa and cocoa preparations. 	
19 	Preparations of cereals, flour, starch or milk; pastrycooks' products. 	
20 	Preparations of vegetables, fruit, nuts or other parts of plants. 	
21 	Miscellaneous edible preparations. 	
22 	Beverages, spirits and vinegar. 	
23 	Residues and waste from the food industries; prepared animal fodder. 	
24 	Tobacco and manufactured tobacco substitutes. 	
SECTION V
MINERAL PRODUCTS
25 	Salt; sulphur; earths and stone; plastering materials, lime and cement	
26 	Ores, slag and ash. 	
27 	Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. 	
28 	Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. 	
29 	Organic chemicals. 	
30 	Pharmaceutical products. 	
31 	Fertilisers. 	
32 	Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks. 	
33 	Essential oils and resinoids; perfumery, cosmetic or toilet  preparations. 	
34 	Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster. 	
35 	Albuminoidal substances; modified starches; glues; enzymes. 	
36 	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. 	
37 	Photographic or cinematographic goods. 	
38 	Miscellaneous chemical products. 	
SECTION VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
Section Notes. 
39 	Plastics and articles thereof. 	
40 	Rubber and articles thereof. 	
SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
41 	Raw hides and skins (other than furskins) and leather. 	
42 	Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut). 	
43 	Furskins and artificial fur; manufactures thereof. 	
SECTION IX 
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW,OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK 
44 	Wood an articles of wood; wood charcoal. 	
45 	Cork and articles of cork. 	
46 	Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork. 	
SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
47 	Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paper board. 	
48 	Paper and paperboard; articles of paper pulp, of paper or of paperboard. 	
49 	Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescript and plans. 	
SECTION XI
TEXTILES AND TEXTILES ARTICLES
Section Notes. 
50	Silk.	
51 	Wool, fine or coarse animal hair; horsehair yarn and woven fabric.	
52 	Cotton. 	
53 	Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.	
54 	Man-made filaments; strip and the like of man-made textile materials. 	
55 	Man-made staple fibres.	
56 	Wadding, felt and nonwovens; special yarns, twine, cordage, ropes and cables and articles thereof.	
57 	Carpets and other textile floor coverings. 	
58 	Special woven fabrics; tufted textile fabrics; lace; tapestries, trimmings; embroidery. 	
59 	Impregnated coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use. 	
60 	Knitted or crocheted fabrics. 	
61 	Articles of apparel and clothing accessories, knitted or crocheted. 	
62 	Articles of apparel and clothing accessories, not knitted or crocheted.	
63 	Other made up textile articles; sets; worn clothing and worn textile articles; rags. 	

SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN-UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
64 	Footwear, gaiters and the like; parts of such articles. 	
65 	Headgear and parts thereof. 	
66	 Umbrellas, sun-umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof. 	
67	 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair. 	
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
68 	Articles of stone, plaster, cement, asbestos,mica or similar materials	
69 	Ceramic products. 	
70 	Glass and glassware. 	
SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
71 	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin 	
SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
Section Notes. 
72 	Iron and steel.	
73 	Articles of iron or steel.	
74 	Copper and articles thereof. 	
75 	Nickel and articles thereof. 	
76 	Aluminium and articles thereof.	
77 	(Reserved for possible future use in the Harmonised System). 	
78 	Lead and articles thereof. 	
SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
Section Notes. 
84 	Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. 	
85 	Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. 	
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Section Notes. 
86 	Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical )traffic signalling equipment of all kinds. 	
87 	Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. 	
88 	Aircraft, spacecraft, and parts thereof. 	
89	 Ships, boats and floating structures. 	
SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
90	 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instrument and apparatus; parts and accessories thereof. 	
91	 Clocks and watches and parts thereof. 	
92 	Musical instruments; parts and accessories of such articles. 	
SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
93 	Arms and ammunition; parts and accessories thereof. 	
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
94	 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere  specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings. 	
95 	Toys, games and sports requisites; parts and accessories thereof. 	
96 	Miscellaneous manufactured articles. 	
SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
97 	Works of art, collectors' pieces and antiques.