REPUBLIC OF FIJI

Customs Tariff (Budget Amendment) (No. 3) Act 2022

ACT NO. 32 OF 2022

I assent.

K. KUMAR
Chief Justice

[29 July 2022]

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 (Budget Amendment) (No. 3) Act 2022.
(2) This Act comes into force on 16 July 2022.
(3) In this Act, the Customs Tariff Act 1986 is referred to as the “Principal Act”.
	Part 1 of Schedule 2 amended
2. Part 1 of Schedule 2 to the Principal Act is amended by—
	(a) deleting the duty rates appearing in the third column and substituting the new duty rates in the fourth column specified in the table below for the following tariff items—
 Items	Column	Delete	Substitute	
8701.24.10	5	“9%”	“Free”	
8701.24.90	5	“9%”	“Free”	

Tariff Items 	Column 	Delete 	Substitute 	
8702.40.11 	5 	“9%” 	“Free” 	
8702.40.12 	5 	“9%” 	“Free” 	
8702.40.19 	5 	“9%” 	“Free” 	
8702.40.21 	5 	“9%” 	“Free” 	
8702.40.22 	5 	“9%” 	“Free” 	
8702.40.29 	5 	“9%” 	“Free” 	
8703.21.20 	4 	“Free” 	“5%” 	
8703.21.30 	3 	“15% or $888 per unit whichever is the greater” 	“15% or $1,888 per unit whichever is the greater” 	
8703.21.40 	4 	“Free” 	“5%” 	
8703.21.50 	3 	“15% or $1,750 per unit whichever is the greater” 	“15% or $2,750 per unit whichever is greater” 	
8703.21.60 	4 	“Free” 	“5%” 	
8703.21.90 	3 	“15% or $1,750 per unit whichever is the greater” 	“15% or $2,750 per unit whichever is greater” 	
8703.22.20 	4 	“Free” 	“5%” 	
8703.22.30 	3 	“15% or $1,338 per unit whichever is the greater” 	“15% or $2,338 per unit whichever is greater” 	
8703.22.40 	4 	“Free” 	“5%” 	
8703.22.50 	3 	“15% or $2,875 per unit whichever is the greater” 	“15% or $3,875 per unit whichever is the greater” 	
8703.22.60 	4 	“Free” 	“5%” 	
8703.22.90 	3 	“15% or $2,875 per unit whichever is the greater” 	“15% or $3,875 per unit whichever is the greater” 	
8703.23.12 	4 	“Free” 	“5%” 	
8703.23.13 	3 	“15% or $2,288 per unit whichever is the greater” 	“15% or $3,288 per unit whichever is the greater” 	
8703.23.14 	4 	“Free” 	“5%” 	
8703.23.15 	3 	“15% or $4,000 per unit whichever is the greater” 	“15% or $5,000 per unit whichever is the greater” 	
8703.23.16 	4 	“Free” 	“5%” 	
8703.23.19 	3 	“15% or $4,000 per unit whichever is the greater” 	“15% or $5,000 per unit whichever is the greater”	
8703.23.22 	4 	“Free” 	“5%” 	
8703.23.23 	3 	“15% or $2,288 per unit whichever is the greater” 	“15% or $3,288 per unit whichever is the greater” 	
8703.23.24 	4 	“Free” 	“5%” 	
8703.23.25 	3 	“15% or $5,750 per unit whichever is the greater” 	“15% or $6,750 per unit whichever is the greater” 	
8703.23.26 	4 	“Free” 	“5%” 	
8703.23.29 	3 	“15% or $5,750 per unit whichever is the greater” 	“15% or $6,750 per unit whichever is the greater” 	
8703.24.20 	4 	“Free” 	“5%” 	
8703.24.30 	3 	“15% or $3,250 per unit whichever is the greater” 	“15% or $4,250 per unit whichever is the greater” 	
8703.24.40 	4 	“Free” 	“5%” 	
8703.24.50 	3 	“15% or $7,125 per unit whichever is the greater” 	“15% or $8,125 per unit whichever is the greater” 	
8703.24.60 	4 	“Free” 	“5%” 	
8703.24.90 	3 	“15% or $7,125 per unit whichever is the greater” 	“15% or $8,125 per unit whichever is the greater” 	
8703.31.20 	4 	“Free” 	“5%” 	
8703.31.30 	3 	“15% or $1,338 per unit whichever is the greater” 	“15% or $2,338 per unit whichever is the greater” 	
8703.31.40 	4 	“Free” 	“5%” 	
8703.31.50 	3 	“15% or $2,875 per unit whichever is the greater” 	“15% or $3,875 per unit whichever is the greater” 	
8703.31.60 	4 	“Free” 	“5%” 	
8703.31.90 	3 	“15% or $2,875 per unit whichever is the greater” 	“15% or $3,875 per unit whichever is the greater” 	
8703.32.20 	4 	“Free” 	“5%” 	
8703.32.30 	3 	“15% or $2,288 per unit whichever is the greater” 	“15% or $3,288 per unit whichever is the greater” 	
8703.32.40 	4 	“Free” 	“5%” 	
8703.32.50 	3 	“15% or $4,000 per unit whichever is the greater” 	“15% or $5,000 per unit whichever is the greater” 	
8703.32.60 	4 	“Free” 	“5%”	
8703.32.90 	3 	“15% or $4,000 per unit whichever is the greater” 	“15% or $5,000 per unit whichever is the greater” 	
8703.33.12 	4 	“Free” 	“5%” 	
8703.33.13 	3 	“15% or $2,288 per unit whichever is the greater” 	“15% or $3,288 per unit whichever is the greater” 	
8703.33.14 	4 	“Free” 	“5%” 	
8703.33.15 	3 	“15% or $5,750 per unit whichever is the greater” 	“15% or $6,750 per unit whichever is the greater” 	
8703.33.16 	4 	“Free” 	“5%” 	
8703.33.19 	3 	“15% or $5,750 per unit whichever is the greater” 	“15% or $6,750 per unit whichever is the greater” 	
8703.33.22 	4 	“Free” 	“5%” 	
8703.33.23 	3 	“15% or $3,250 per unit whichever is the greater” 	“15% or $4,250 per unit whichever is the greater” 	
8703.33.24 	4 	“Free” 	“5%” 	
8703.33.25 	3 	“15% or $7,125 per unit whichever is the greater” 	“15% or $8,125 per unit whichever is the greater” 	
8703.33.26 	4 	“Free” 	“5%” 	
8703.33.29 	3 	“15% or $7,125 per unit whichever is the greater” 	“15% or $8,125 per unit whichever is the greater” 	
8703.40.10 	3 	“Free” 	“5%” 	
8703.40.20 	3 	“$1,000 per unit” 	“$2,000 per unit” 	
8703.40.30 	3 	“Free” 	“5%” 	
8703.40.40 	3 	“$1,000 per unit” 	“$2,000 per unit” 	
8703.40.50 	3 	“Free 	“5%” 	
8703.40.60 	3 	“$1,250 per unit” 	“$2,250 per unit” 	
8703.40.70 	3 	“Free” 	“5%” 	
8703.40.80 	3 	“$1,500 per unit” 	“$2,500 per unit” 	
8703.40.91 	3 	“Free” 	“5%” 	
8703.40.99 	3 	“$3,250 per unit” 	“$4,250 per unit” 	
8703.50.10 	3 	“Free” 	“5%” 	
8703.50.20 	3 	“$1,000 per unit” 	“$2,000 per unit” 	
8703.50.30 	3 	“Free” 	“5%” 	
8703.50.40 	3 	“$1,000 per unit” 	“$2,000 per unit”	
8703.50.50 	3 	“Free” 	“5%” 	
8703.50.60 	3 	“$1,250 per unit” 	“$2,250 per unit” 	
8703.50.70 	3 	“Free” 	“5%” 	
8703.50.80 	3 	“$1,500 per unit” 	“$2,500 per unit” 	
8703.50.91 	3 	“Free” 	“5%” 	
8703.50.99 	3 	“$3,250 per unit” 	“$4,250 per unit” 	
8703.80.10 	5 	“15%” 	“Free” 	
8703.80.11 	5 	“15%” 	“Free” 	
8703.80.14 	5 	“15%” 	“Free” 	
8703.80.15 	5 	“15%” 	“Free” 	
8703.80.18 	5 	“15%” 	“Free” 	
8703.80.19 	5 	“15%” 	“Free” 	
8703.80.22 	5 	“15%” 	“Free” 	
8703.80.23 	5 	“15%” 	“Free” 	
8703.80.26 	5 	“15%” 	“Free” 	
8703.80.29 	5 	“15%” 	“Free” 	
8704.22.10 	3 	“5%” 	“Free” 	
8704.22.90 	3 	“15%” 	“5%” 	
8704.60.00 	5 	“9%” 	“Free” 	
8711.60.00 	5 	“9%” 	“Free” 	
	(b) deleting tariff item 3924.10.90 in relation to other tableware and kitchen ware and substituting the following—
Item No	Description	Import Duty 	Export 
Duty 	Statistical 	
		Fiscal 	Excise 	VAT 		Code 	Unit 	
3924.90.90 	---Other 	32% 	15% 	9% 	Free 	893.32 	kg 	
	(c) after tariff item 8424.89.00, inserting the following new tariff item—
Item No	Description	Import Duty 	Export 
Duty 	Statistical 	
		Fiscal 	Excise 	VAT 		Code 	Unit 	
8424.90.00 	- Parts 	Free 	Free 	9% 	Free 	745.68 	kg	
	(d)	deleting tariff item 9406.20.00 and substituting the following—
Item No	Description	Import Duty 	Export 
Duty 	Statistical 	
		Fiscal 	Excise 	VAT 		Code 	Unit 	
9406.20.00 	- Modular building units, of steel 	32% 	Free 	9% 	Free 	811.00 	kg 	

Part 3 of Schedule 2 amended
3. Part 3 of Schedule 2 to the Principal Act is amended by—
	(a) in concession code 218A in column 3—
	(i) in paragraphs (i), (ii), (iii), (v) and (vi) after “;”, inserting “or”; 
	(ii) in paragraph (iv) after “;”, inserting “and”; and
	(iii) in paragraph (vii) after “litres”, inserting “; or”; 
	(b) deleting concession code 220 and substituting the following—
	(c) in concession code 247 in column 7, deleting paragraphs (a), (b) and (c) and substituting the following—
	“(a) That the concession is reflected in the price of the goods when imported for retail sale.”; and
	(d) deleting concession code 270.

Passed by the Parliament of the Republic of Fiji this 29th day of July 2022.