REPUBLIC OF FIJI

Customs Tariff (Budget Amendment) Act 2019
ACT NO. 15 OF 2019
I assent.
J. K. KONROTE
President

[24 June 2019]

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) Act 2019.
(2) This Act comes into force on 8 June 2019.
(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—

Tariff Items 	Column 	Delete 	Substitute 	
0207.11.00 	4 	“Free” 	“10%” 	
0207.12.00 	4 	“Free” 	“10%” 	
0207.13.00 	4 	“Free” 	“10%” 	
0207.14.00 	4 	“Free” 	“10%” 	
4011.40.00 	3 	“5%” 	“Free” 	
4011.50.00 	3 	“5%” 	“Free” 	
8426.11.10 	4 	“5%” 	“Free” 	
8426.11.90 	3 	“15%” 	“5%” 	
8426.11.90 	4 	“Free” 	“5%” 	
8426.12.10 	4 	“5%” 	“Free” 	
8426.12.90 	3 	“15%” 	“5%” 	
8426.12.90 	4 	“Free” 	“5%” 	
8426.19.10 	4 	“5%” 	“Free” 	
8426.19.90 	3 	“15%” 	“5%” 	
8426.19.90 	4 	“Free” 	“5%” 	
8426.20.10 	4 	“5%” 	“Free” 	
8426.20.90 	3 	“15%” 	“5%” 	
8426.20.90 	4 	“Free” 	“5%” 	
8426.30.10 	4 	“5%” 	“Free” 	
8426.30.90 	3 	“15%” 	“5%” 	
8426.30.90 	4 	“Free” 	“5%” 	
8426.41.10 	4 	“5%” 	“Free” 	
8426.41.90 	3 	“15%” 	“5%” 	
8426.41.90 	4 	“Free” 	“5%” 	
8426.49.10 	4 	“5%” 	“Free” 	
8426.49.90 	3 	“15%” 	“5%” 	
8426.49.90 	4 	“Free” 	“5%” 	
8426.91.10 	4 	“5%” 	“Free”	
8426.91.90 	3 	“15%” 	“5%” 	
8426.91.90 	4 	“Free” 	“5%” 	
8426.99.10 	4 	“5%” 	“Free” 	
8426.99.90 	3 	“15%” 	“5%” 	
8426.99.90 	4 	“Free” 	“5%” 	
8427.10.10 	4 	“5%” 	“Free” 	
8427.10.90 	3 	“15%” 	“5%” 	
8427.10.90 	4 	“Free” 	“5%” 	
8427.20.10 	4 	“5%” 	“Free” 	
8427.20.90 	3 	“15%” 	“5%” 	
8427.20.90 	4 	“Free” 	“5%” 	
8427.90.10 	4 	“5%” 	“Free” 	
8427.90.90 	3 	“15%” 	“5%” 	
8427.90.90 	4 	“Free” 	“5%” 	
8429.11.10 	4 	“5%” 	“Free” 	
8429.11.90 	3 	“15%” 	“5%” 	
8429.11.90 	4 	“Free” 	“5%” 	
8429.19.10 	4 	“5%” 	“Free” 	
8429.19.90 	3 	“15%” 	“5%” 	
8429.19.90 	4 	“Free” 	“5%” 	
8429.20.10 	4 	“5%” 	“Free” 	
8429.20.90 	3 	“15%” 	“5%” 	
8429.20.90 	4 	“Free” 	“5%” 	
8429.30.10 	4 	“5%” 	“Free” 	
8429.30.90 	3 	“15%” 	“5%” 	
8429.30.90 	4 	“Free” 	“5%” 	
8429.40.10 	4 	“5%” 	“Free” 	
8429.40.90 	3 	“15%” 	“5%” 	
8429.40.90 	4 	“Free” 	“5%” 	
8429.51.10 	4 	“5%” 	“Free” 	
8429.51.90 	3 	“15%” 	“5%” 	
8429.51.90 	4 	“Free” 	“5%”	
9.52.10 	4 	“5%” 	“Free” 	
8429.52.90 	3 	“15%” 	“5%” 	
8429.52.90 	4 	“Free” 	“5%” 	
8429.59.10 	4 	“5%” 	“Free” 	
8429.59.90 	3 	“15%” 	“5%” 	
8429.59.90 	4 	“Free” 	“5%” 	
8430.10.10 	4 	“5%” 	“Free” 	
8430.10.90 	3 	“15%” 	“5%” 	
8430.10.90 	4 	“Free” 	“5%” 	
8430.20.10 	4 	“5%” 	“Free” 	
8430.20.90 	3 	“15%” 	“5%” 	
8430.20.90 	4 	“Free” 	“5%” 	
8430.31.10 	4 	“5%” 	“Free” 	
8430.31.90 	3 	“15%” 	“5%” 	
8430.31.90 	4 	“Free” 	“5%” 	
8430.41.10 	4 	“5%” 	“Free” 	
8430.41.90 	3 	“15%” 	“5%” 	
8430.41.90 	4 	“Free” 	“5%” 	
8430.49.10 	4 	“5%” 	“Free” 	
8430.49.90 	3 	“15%” 	“5%” 	
8430.49.90 	4 	“Free” 	“5%” 	
8430.50.10 	4 	“5%” 	“Free” 	
8430.50.90 	3 	“15%” 	“5%” 	
8430.50.90 	4 	“Free” 	“5%” 	
8430.61.10 	4 	“5%” 	“Free” 	
8430.61.90 	3 	“15%” 	“5%” 	
8430.61.90 	4 	“Free” 	“5%” 	
8430.69.10 	4 	“5%” 	“Free” 	
8430.69.90 	3 	“15%” 	“5%” 	
8430.69.90 	4 	“Free” 	“5%” 	
8701.20.90 	3 	“32% or $10,542 per unit whichever is the greater” 	“5%” 	
8701.20.90 	4	“Free” 	“5%”	
8703.21.40 	3	“5%” 	“15%” 	
8703.21.40 	4	“15%” 	“5%” 	
8703.21.50 	3	“$3,550” 	“$7,000” 	
8703.21.50 	4	“15%” 	“5%” 	
8703.21.60 	3	“5%” 	“15%” 	
8703.21.60 	4	“15%” 	“5%” 	
8703.21.90 	3	“3,550” 	“$7,000” 	
8703.21.90 	4	“15%” 	“5%” 	
8703.22.40 	3	“5%” 	“15%” 	
8703.22.40 	4	“15%” 	“5%” 	
8703.22.50 	3	“$7,500” 	“$11,500” 	
8703.22.50 	4	“15%” 	“5%” 	
8703.22.60 	3	“5%” 	“15%” 	
8703.22.60 	4	“15%” 	“5%” 	
8703.22.90 	3	“$7,500” 	“$11,500” 	
8703.22.90 	4	“15%” 	“5%” 	
8703.23.14 	3	“5%” 	“15%” 	
8703.23.14 	4	“15%” 	“5%” 	
8703.23.15 	3	“$11,500” 	“$16,000” 	
8703.23.15 	4	“15%” 	“5%” 	
8703.23.16 	3	“5%” 	“15%” 	
8703.23.16 	4	“15%” 	“5%” 	
8703.23.19 	3	“$11,500” 	“$16,000” 	
8703.23.19 	4	“15%” 	“5%” 	
8703.23.24 	4	“15%” 	“5%” 	
8703.23.25 	3	“$18,000” 	“$23,000” 	
8703.23.25 	4	“15%” 	“5%” 	
8703.23.26 	4	“15%” 	“5%” 	
8703.23.29 	3	“$18,000” 	“$23,000” 	
8703.23.29 	4	“15%” 	“5%” 	
8703.24.50 	3	“$23,000” 	“$28,500” 	
8703.24.90 	3	“$23,000” 	“$28,500”	
8703.31.40 	3	“5%” 	“15%” 	
8703.31.40 	4	“15%” 	“5%” 	
8703.31.50 	3	“$7,500” 	“$11,500” 	
8703.31.50 	4	“15%” 	“5%” 	
8703.31.60 	3	“5%” 	“15%” 	
8703.31.60 	4	“15%” 	“5%” 	
8703.31.90 	3	“$7,500” 	“$11,500” 	
8703.31.90 	4	“15%” 	“5%” 	
8703.32.40 	3	“5%” 	“15%” 	
8703.32.40 	4	“15%” 	“5%” 	
8703.32.50 	3	“$11,500” 	“$16,000” 	
8703.32.50 	4	“15%” 	“5%” 	
8703.32.60 	3	“5%” 	“15%” 	
8703.32.60 	4	“15%” 	“5%” 	
8703.32.90 	3	“$11,500” 	“$16,000” 	
8703.32.90 	4	“15%” 	“5%” 	
8703.33.14 	4	“15%” 	“5%” 	
8703.33.15 	3	“$18,000” 	“$23,000” 	
8703.33.15 	4	“15%” 	“5%” 	
8703.33.16 	4	“15%” 	“5%” 	
8703.33.19 	3	“$18,000” 	“$23,000” 	
8703.33.19 	4	“15%” 	“5%” 	
8703.33.25 	3	“$23,000” 	“$28,500” 	
8703.33.29 	3	“23,000” 	“$28,500” 	
8703.40.20 	3	“$2,000” 	“$4,000” 	
8703.40.40 	3	“$2,000” 	“4,000” 	
8703.40.60 	3	“$2,500” 	“$5,000” 	
8703.40.80 	3	“$3,000” 	“$6,000” 	
8703.40.99 	3	“$6,500” 	“$13,000” 	
8703.50.20 	3	“$2,000” 	“$4,000” 	
8703.50.40 	3	“$2,000” 	“$4,000” 	
8703.50.60 	3	“$2,500” 	“$5,000” 	
8703.50.80 	3	“$3,000” 	“$6,000”	
8703.50.99 	3	“$6,500” 	“$13,000” 	
8704.10.10 	4	“5%” 	“Free” 	
8704.10.90 	3	“32% or $13,158 per unit whichever is the greater” 	“5%” 	
8704.10.90 	4	“15%” 	“5%” 	
8704.10.90 	4	“15%” 	“Free” 	
8704.21.11 	4	“5%” 	“Free” 	
8704.21.12 	3	“32% or $6,000 per unit whichever is the greater” 	“5%” 	
8704.21.12 	4 	“15%” 	“5%” 	
8704.21.13 	4 	“5%” 	“Free” 	
8704.21.19 	3 	“32% or $6,450 per unit whichever is the greater” 	“5%” 	
8704.21.19 	4 	“15%” 	“Free” 	
8704.21.20 	3 	“15%” 	“5%” 	
8704.21.71 	3 	“15%” 	“5%” 	
8704.21.71 	4 	“15%” 	“Free” 	
8704.21.72 	3 	“32% or $5,100 per unit whichever is the greater” 	“5%” 	
8704.21.72 	4 	“15%” 	“5%” 	
8704.21.73 	3 	“15%” 	“5%” 	
8704.21.73 	4 	“15%” 	“Free” 	
8704.21.79 	3 	“32% or $6,000 per unit whichever is the greater” 	“5%” 	
8704.21.79 	4 	“15%” 	“5%” 	
8704.21.91 	4 	“5%” 	“Free” 	
8704.21.99 	3 	“32% or $6,450 per unit whichever is the greater” 	“5%” 	
8704.21.99 	4 	“15%” 	“5%” 	
8704.22.11 	4 	“5%” 	“Free” 	
8704.22.12 	4 	“5%” 	“Free” 	
8704.22.13 	3 	“32% or $13,555 per unit whichever is the greater” 	“5%” 	
8704.22.13 	4 	“15%” 	“5%” 	
8704.22.19 	3 	“32% or $10,513 per unit whichever is the greater” 	“5%” 	
8704.22.19 	4 	“15%” 	“5%”	
8704.22.20 	4 	“5%” 	“Free” 	
8704.22.30 	3 	“32% or $9,554 per unit whichever is the greater” 	“5%” 	
8704.22.30 	4 	“15%” 	“5%” 	
8704.22.91 	4 	“5%” 	“Free” 	
8704.22.99 	3 	“32% or $5,469 per unit whichever is the greater” 	“5%” 	
8704.22.99 	4 	“15%” 	“5%” 	
8704.23.10 	4 	“5%” 	“Free” 	
8704.23.20 	3 	“32% or $9,560 per unit whichever is the greater” 	“5%” 	
8704.23.20 	4 	“15%” 	“5%” 	
8704.23.30 	4 	“5%” 	“Free” 	
8704.23.40 	3 	“32% or $9,560 per unit whichever is the greater” 	“5%” 	
8704.23.40 	4 	“15%” 	“5%” 	
8704.23.91 	4 	“5%” 	“Free” 	
8704.23.99 	3 	“32% or $9,527 per unit whichever is the greater” 	“5%” 	
8704.23.99 	4 	“15%” 	“5%” 	
8704.31.11 	4 	“5%” 	“Free” 	
8704.31.12 	3 	“32% or $6,000 per unit whichever is the greater” 	“5%” 	
8704.31.12 	4 	“15%” 	“5%” 	
8704.31.13 	4 	“5%” 	“Free” 	
8704.31.19 	3 	“32% or $6,450 per unit whichever is the greater” 	“5%” 	
8704.31.19 	4 	“15%” 	“5%” 	
8704.31.20 	4 	“5%” 	“Free” 	
8704.31.71 	3 	“15%” 	“5%” 	
8704.31.71 	4 	“15%” 	“Free” 	
8704.31.72 	3 	“32% or $5,100 per unit whichever is the greater” 	“5%” 	
8704.31.72 	4 	“15%” 	“5%” 	
8704.31.73 	3 	“15%” 	“5%”	
8704.31.73 	4 	“15%” 	“Free” 	
8704.31.79 	3 	“32% or $6,000 per unit whichever is the greater” 	“5%” 	
8704.31.79 	4 	“15%” 	“5%” 	
8704.31.91 	4 	“5%” 	“Free” 	
8704.31.99 	3 	“32% or $6,450 per unit whichever is the greater” 	“5%” 	
8704.31.99 	4 	“15%” 	“5%” 	
8704.32.11 	4 	“5%” 	“Free” 	
8704.32.12 	3 	“32% or $13,070 per unit whichever is the greater” 	“5%” 	
8704.32.12 	4 	“15%” 	“5%” 	
8704.32.13 	4 	“5%” 	“Free” 	
8704.32.19 	3 	“32% or $9,731 per unit whichever is the greater” 	“5%” 	
8704.32.19 	4 	“15%” 	“5%” 	
8704.32.20 	4 	“5%” 	“Free” 	
8704.32.30 	3 	“32% or $10,215 per unit whichever is the greater” 	“5%” 	
8704.32.30 	4 	“15%” 	“5%” 	
8704.32.40 	4 	“5%” 	“Free” 	
8704.32.50 	3 	“32% or $8,927per unit whichever is the greater” 	“5%” 	
8704.32.50 	4 	“15%” 	“5%” 	
8704.32.60 	4 	“5%” 	“Free” 	
8704.32.90 	3 	“32% or $11,444 per unit whichever is the greater” 	“5%” 	
8704.32.90 	4 	“15%” 	“Free” 	
8705.10.90 	3	“32% or $6,057per unit whichever is the greater” 	“5%” 	
8705.10.90 	4	“Free” 	“5%” 	
8705.20.90 	3	“32% or $6,057per unit whichever is the greater” 	“5%” 	
8705.20.90 	4	“Free” 	“5%” 	
8705.30.90 	3	“32% or $6,057per unit whichever is the greater” 	“5%”	
8705.30.90 	4	“Free” 	“5%” 	
8705.40.90 	3	“32% or $6,057per unit whichever is the greater” 	“5%” 	
8705.40.90 	4	“Free” 	“5%” 	
8705.90.20 	3	“32% or $8,635 per unit whichever is the greater” 	“5%” 	
8705.90.20 	4	“Free” 	“5%” 	
8705.90.99 	3	“32% or $8,635 per unit whichever is the greater” 	“5%” 	
8705.90.99 	4	“Free” 	“5%” 	
8716.20.90 	3	“32% or $2,873 per unit whichever is the greater” 	“15%” 	
8716.31.90 	3	“32% or $14,582 per unit whichever is the greater” 	“15%” 	
8716.40.90 	3	“32% or $3,776 per unit whichever is the greater” 	“15%” 	
8716.80.10 	3	“15%” 	“5%” 	

(b)	deleting tariff item 8703.31 and substituting the following new tariff item—
Item No	Description	Import Duty	Export
Duty	Statistical	
		Fiscal	Excise	VAT		Code	Unit	
8703.31	-- Of a cylinder capacity exceeding 1000cc but not exceeding 1500cc							
(c)	deleting tariff items 8716.39.10 and 8716.39.90 and substituting the following new tariff item—
Item No	Description	Import Duty	Export
Duty	Statistical	
		Fiscal	Excise	VAT		Code	Unit	
8716.39.10 	--- New, for agricultural purposes 	5% 	Free 	9% 	Free 	786.29 	u 	
8716.39.90 	---Used or reconditioned for agricultural purposes 	15% 	Free 	9% 	Free 	786.29 	u	
(d)	deleting tariff item 7320.10.00 and 7320.20.00 and substituting the following new tariff item—
Item No	Description	Import Duty	Export
Duty	Statistical	
		Fiscal	Excise	VAT		Code	Unit	
7320.10 -
	Leaf-spring
and leaves
therefor							
7320.10.10	--- New	5%	Free	9%	Free	699.4	kg	
7320.10.20	--- Used	15%	Free	9%	Free	699.4	kg	
7320.20	- Helical springs							
7320.20.10	--- New	5%	Free	9%	Free	699.4	kg	
7320.20.20	--- Used	15%	Free	9%	Free	699.4	kg	
(e)	after tariff item 8516.10.10 inserting the following new tariff item—
Item No	Description	Import Duty	Export
Duty	Statistical	
		Fiscal	Excise	VAT		Code	Unit	
8516.10.20 	--- Electric kettle 	15% 	Free 	9% 	Free 	775.81 	u 	
(f)	deleting tariff items 8516.60.00 and substituting the following new tariff items—
Item No	Description	Import Duty	Export
Duty	Statistical	
		Fiscal	Excise	VAT		Code	Unit	
8516.60 	- Other ovens; cookers, cooking plates, boiling rings, grillers and roasters 							
8516.60.10 	--- Cooktops and stoves 	15%	10%	9%	Free	775.87	u	
8516.60.90. 	--- Other ovens; cookers, cooking plates, boiling rings, grillers and roasters 	15%	10%	9%	Free	775.87	u	
(g)	deleting tariff items 8702.10.12 and 8702.10.19 and substituting the following new tariff item—
Item No	Description	Import Duty	Export
Duty	Statistical	
		Fiscal	Excise	VAT		Code	Unit	
8702.10.12 	---- For transport of 16 persons or more including the driver 	Free	Free	9%		783.11	u	
(h)	deleting tariff items 8702.10.22 and 8702.10.29 and substituting the following new tariff item—
Item No	Description	Import Duty	Export
Duty	Statistical	
		Fiscal	Excise	VAT		Code	Unit	
8702.10.22 	---- For transport of 16 persons or more including the driver 	5%	Free	9%		783.11	u	
(i)	deleting tariff items 8702.20.12 and 8702.20.19 and substituting the following new tariff item—
Item No	Description	Import Duty	Export
Duty	Statistical	
		Fiscal	Excise	VAT		Code	Unit	
8702.20.12 	---- For transport of 16 persons or more including the driver 	Free	Free	9%		783.11	u	
(j)	deleting tariff items 8702.20.22 and 8702.20.29 and substituting the following new tariff item—
Item No	Description	Import Duty	Export
Duty	Statistical	
		Fiscal	Excise	VAT		Code	Unit	
8702.20.22 	---- For transport of 16 persons or more including the driver 	5%	Free	9%		783.11	u	
(k)	deleting tariff items 8702.30.12 and 8702.30.19 and substituting the following new tariff item—
Item No	Description	Import Duty	Export
Duty	Statistical	
		Fiscal	Excise	VAT		Code	Unit	
8702.30.12 	---- For transport of 16 persons or more including the driver 	Free	Free	9%		783.11	u	
(l)	deleting tariff items 8702.30.22 and 8702.30.29 and substituting the following new tariff item—
Item No	Description	Import Duty	Export
Duty	Statistical	
		Fiscal	Excise	VAT		Code	Unit	
8702.30.22 	---- For transport of 16 persons or more including the driver 	5%	Free	9%		783.11	u	
(m)	deleting tariff items 8702.90.12 and 8702.90.19 and substituting the following new tariff item—
Item No	Description	Import Duty	Export
Duty	Statistical	
		Fiscal	Excise	VAT		Code	Unit	
8702.90.12 	---- For transport of 16 persons or more including the driver 	Free	Free	9%		783.11	u	
(n)	deleting tariff items 8702.90.92 and 8702.90.99 and substituting the following new tariff item—
Item No	Description	Import Duty	Export
Duty	Statistical	
		Fiscal	Excise	VAT		Code	Unit	
8702.90.92 	---- For transport of 16 persons or more including the driver 	5% 	Free 	9% 		783.11 	u 	
(o)	deleting tariff item 9405.40.20;
(p)	after tariff item 3401.20.00, inserting the following new tariff item—
Item No	Description	Import Duty	Export
Duty	Statistical	
		Fiscal	Excise	VAT		Code	Unit	
3401.20.10 	--- Soap noodles, soap chips and the like 	Free 	Free 	9% 		554.19 	kg	
(q)	after tariff item 4202.99.20, inserting the following new tariff item—
Item No	Description	Import Duty	Export
Duty	Statistical	
		Fiscal	Excise	VAT		Code	Unit	
4202.99.30 	--- Non-Woven Bag (Reusable) 	32% 	10% 	9% 		831.19 	kg 	
(r)	after tariff item 8211.93.00, inserting the following new tariff item—
Item No	Description	Import Duty	Export
Duty	Statistical	
		Fiscal	Excise	VAT		Code	Unit	
8211.93.10 	--- Knives having other than fixed blades used for agricultural purposes (cane knife) 	Free 	Free 	9% 		696.80 	u 	

Part 2 of Schedule 2 amended
3. Part 2 of Schedule 2 to the Principal Act is amended by—
(a)	in concession code 104 after paragraph (vii), inserting the following new paragraph—
Code No.	Description and Part 1 Chapter Heading or Item No. Applicable	Import Duty	
		Fiscal	Excise	VAT	
(1) 	(2) 	(3) 	(4) 	(5) 	
“(ix) 	New ready-made clothing for children (global sizes in children’s category) 	5% 	Free 	9%” 	
(b)	in concession code 124 after paragraph (ix), inserting the following new paragraph—
Code No.	Description and Part 1 Chapter Heading or Item No. Applicable	Import Duty	
		Fiscal	Excise	VAT	
(1) 	(2) 	(3) 	(4) 	(5) 	
“(ix) 	Steel pipes, galvanised pipes, stainless steel pipes and rectangular tubing proved to the satisfaction of the Comptroller as not being manufactured in Fiji to a specification which he or she considers reasonable including the required standard for importation 	5% 	Free 	9%” 	
(c)	in concession code 135, deleting column 2 and substituting the following—
Code No.	Description and Part 1 Chapter Heading or Item No. Applicable	Import Duty	
		Fiscal	Excise	VAT	
(1) 	(2) 	(3) 	(4) 	(5) 	
“135 	(i) Hybrid accumulators (batteries or hybrid cells) 
	5% 	Free 	9%” 	
	(ii) Batteries for laptops, tablets, cellular mobiles and other telephones 
	5% 	Free 	9%” 	
	(iii) Power banks 
	5% 	Free 	9%” 	
(d)	after concession code 136, inserting the following new concessions—
Code No.	Description and Part 1 Chapter Heading or Item No. Applicable	Import Duty	
		Fiscal	Excise	VAT	
(1) 	(2) 	(3) 	(4) 	(5) 	
“137 	Biodegradable tableware and kitchenware (plates, cups , knives, spoons, chop sticks, forks, bamboo straws, paper containers, paper cups, plates and the like) 	Free	Free 	9%” 	
138	Biodegradable and environmentally friendly detergents (detergents means any substance or mixture containing soaps and/or other surfactants intended for washing and cleaning processes) 	Free	Free 	9%” 	
139	Wind-driven ventilators 	Free	Free 	9%” 	
140	Light –Emitting Diodes (LED) lamps and lighting 	Free	Free 	9%” 	
141	Hybrid and electric charging vessels 	Free	Free 	Free” 	
Part 3 of Schedule 2 amended
4. Part 3 of Schedule 2 to the Principal Act is amended by—
(a)	deleting concession code 235 and inserting the following new concession codes—
Code No.	Persons or Bodies	Goods Eligible for Duty Concession	Import Duty Rates	Conditions	Certificate to be signed by	
			Fiscal	Excise	VAT			
(1) 	(2) 	(3) 	(4) 	(5) 	(6) 	(7) 	(8) 	
235	Existing hotels and resorts 
	(i) Building materials, furnishings and fittings, equipment including front office equipment, room amenities, kitchen and dining room equipment and utensils that are not manufactured and available in Fiji for goods having a fiscal duty rate of more than 10%; 
	5%	Free	9%	(a) That the hotel/resort is registered as a hotel/ resort in Fiji 
(b) That the hotel / resort renovation/ refurbishment project is approved by the Comptroller 
(c) That the hotel/resort seeking duty concession makes a written submission to the Comptroller with the details of works to be carried out with other relevant particulars 
(d) That the Comptroller grants a written approval for approved goods to be cleared under duty concession 
(e) That the goods will be used for the construction or equipping of the hotel / resort and which are proved to the satisfaction of the Comptroller as not being manufactured in Fiji to a specification which he or she considers reasonable 
(f) Any other conditions as the Comptroller may require from time to time 
(g) That the goods are specifically for the purposes concession is granted 
(h) That the goods are not for re-sale 
(i) That the disposal or use of the goods for the purpose other than that for which concession is granted be subject to the provisions of section 17 of the Customs Tariff Act 1986 	The person approved by the Comptroller
	
		(ii) Building materials, furnishings and fittings, equipment including front office equipment, room amenities, kitchen and dining room equipment and utensils that are not manufactured and available in Fiji for goods having a fiscal duty rate of 5%; 
	3%	Free	9%			
		(iii) Heavy plant and machinery for project development work provided such plant and machinery is re-exported after completion of the project. 
	Free	Free	9%			
235A	New hotels and resorts granted approval under Short Life Investment Pack age (SLIP) as per the Income Tax (Hotel Investment Incentives) Regulations 2016 
	Building materials, furnishings and fittings equipment including front office equipment, room amenities, kitchen and dining room equipment and utensils, specialised water sports equipment eg. water bikes and other similar goods that are not manufactured and available in Fiji 
	Free	Free	9%	(a) That the hotel and resort is approved under SLIP
(b) That the actual commencement is within 2 years from approval issued by Comptroller
(c) That the goods will be used for the establishment of the project as per Income Tax (Hotel Investment Incentives) Regulations 2016 and which are proved to the satisfaction of the Comptroller as not being manufactured in Fiji to a specification which he or she considers reasonable
(d) That the goods are used exclusively for the purpose of which the concession is granted
(e) That the goods are not for re-sale
(f) That the disposal or use of the goods for the purpose other than that for which concession is granted be subject to the provisions of section 17 of the Customs Tariff Act 1986	The person approved by the Comptroller.
	
(b)	after concession code 236A, inserting the following new concession code—
Code No.	Persons or Bodies	Goods Eligible for Duty Concession	Import Duty Rates	Conditions	Certificate to be signed by	
			Fiscal	Excise	VAT			
(1) 	(2) 	(3) 	(4) 	(5) 	(6) 	(7) 	(8) 	
236B	Manufacturer or producer approved by the Comptroller for the processing of finished goods through assembly, mixing or blending. (excluding alcoholic beverages under chapter 22 and motor vehicles under chapter 87) 
	Goods approved for assembly, mixing or blending. 
	3%	Free	9%	(a) That there is sufficient processing of the goods in Fiji. 
(b) That the finished goods obtained must meet the value added criteria of not less than 25% of the factory cost of the final good (represented by qualifying criteria) 
(c) That the finished goods must meet the industry standards for use in Fiji. 
(d) That the goods imported for the assembly, mixing or blending are to be used exclusively for the purpose for which concession is granted and not for re-sale. 
(e) That the disposal or use of the goods for the purpose other than that for which concession is granted be subject to the provisions of section 17 of the Customs Tariff Act 1986 	The person approved by the Comptroller. 
	
(c)	deleting concession code 249;
(d)	deleting concession code 277 and inserting the following—
Code No.	Persons or Bodies	Goods Eligible for Duty Concession	Import Duty Rates	Conditions	Certificate to be signed by	
			Fiscal	Excise	VAT			
(1) 	(2) 	(3) 	(4) 	(5) 	(6) 	(7) 	(8) 	
277	Companies or entities involved in film productions or the establishment of editing and post production studios as per the Income Tax (Film - making and Audio-visual Incentives) Regulations 2016 
	Film, editing, post production and camera equipment including other goods as may be approved by the Comptroller 
	Free	Free	9%	(a) The company or the entity is to be approved by Film Fiji. 
(b) The goods are not for sale and are to be exclusively for the purposes for which the concession is granted. 
(c) That the disposal or use of the goods for purposes other than that for which concessions are granted will be subject to the conditions laid down in section 17 of the Customs Tariff Act 1986 	The person approved by the Comptroller. 
	
(e)	deleting concession code 288;
(f)	inserting the following new concession codes after concession code 293—
Code No.	Persons or Bodies	Goods Eligible for Duty Concession	Import Duty Rates	Conditions	Certificate to be signed by	
			Fiscal	Excise	VAT			
(1) 	(2) 	(3) 	(4) 	(5) 	(6) 	(7) 	(8) 	
294	Companies or entities engaged in the manufacture of 
pharmaceutical 
products 	(i) Ethanol 
 	Free	Free	9%	(a) That the company or entity is approved by the Fiji Pharmacy Profession Board. 
(b) That the Comptroller grants a written approval for approved goods to be cleared under duty concession. 
(c) That the ethanol, raw materials, machinery, equipment and accessories are to be used exclusively by the approved pharmaceutical company or entity for purposes for which the concession is granted. 
(d) That the ethanol, raw materials, machinery, equipment and accessories is not for re-sale or used for other commercial purposes. 
(e) That the disposal or use of the goods for the purpose other than that for which concession is granted be subject to the provisions of section 17 of the Customs Tariff Act 1986. 	The person approved by the Comptroller 
	
		(ii) All raw materials used to manufacture approved pharmaceutical products 
	Free	Free	9%			
		(iii) Machinery equipment and accessories used in the manufacture of pharmaceutical products 
	Free	Free	9%			
295	Companies or entities establishing waste recycling plants 
	Raw materials, plant, machinery and equipment (including parts and materials) for the initial establishment of the business 	Free	Free	9%	(a) That the company or entity is approved by the Minister. 
(b) That the company or entity has a valid tax free region provisional licence. 
(c) That the duty exemption will cease immediately within 2 years of the establishment of the waste recycling plant unless the concession is extended by the Minister. 
(d) That the goods are used for the purposes for which the concession is granted. 
(e) That the disposal or use of the goods for the purpose other than that for which concession is granted be subject to the provisions of section 17 of the Customs Tariff Act 1986. 	The person approved by the Comptroller 
	
296	Companies or entities for construction of warehouses 
	Raw materials, machinery and equipment (including parts and materials) for the initial establishment of the warehouse 
	Free	Free	9%	(a) That the company or entity is approved by the Comptroller. 
(b) That the warehouse is to be used exclusively as a storage facility. 
(c) That this is a new or initial construction 
(d) That the goods are to be used specifically for the initial establishment of the warehouse. 
(e) That the duty exemption will cease immediately within 2 years of the establishment of the warehouse unless the concession is extended by the Comptroller. 
(f) That the disposal or use of the goods for the purpose other than that for which concession is granted be subject to the provisions of section 17 of the Customs Tariff Act 1986. 	The person approved by the Comptroller 
	
297	Companies or entities involved in the establishment of retirement villages and age care facilities as per the regulations under the Income Tax Act 2015 
	Raw materials, machinery and equipment (including parts and materials) for the initial establishment of the facility 
	Free	Free	9%	(a) That the company or entity is approved by the Comptroller. 
(b) That the goods are to be used specifically for the initial establishment of the facility. 
(c) That the duty exemption will cease immediately upon the establishment of the facility. 
(d) That the disposal or use of the goods for the purpose other than that for which concession is granted be subject to the provisions of section 17 of the Customs Tariff Act 1986. 	The person approved by the Comptroller 

Passed by the Parliament of the Republic of Fiji this 21st day of June 2019.