1.1 General
1.1.1 The legislation controlling the Fiji Islands Customs Services are:
(a) Acts:
(i) The Customs Act 1986; and
(ii) Customs Tariff Act 1986; and
(iii) Excise Act 1986.
(b) Regulation:
(i) Customs and Regulation 1986; and
(ii) Customs (Prohibited Imports and Exports) Regulations 1986; and
(iii) Customs Tariff (Industrial Rebates) Regulations 1986; and
(iv) Customs Tariff Classification Opinion Fees Regulations 1991; and
(v) Excise Regulation 1986; and
(vi) Excise (Valuation of Excisiable Goods) 1989; and
(vii) Excise (Industrial Rebates) Regulations 1986.
1.1.2 Baggage or articles belonging to disembarking passengers are cleared on a written declaration on Passenger Arrival Cards, provided by the Air Carriers or their Agents.
1.1.3 The passenger allowance, under Concession Code 218 of Second Schedule to Custom Tariff Act 1986 are as follows:
(a) 250 sticks of cigarettes or 250 grams of cigar or 250 grams of tobacco or any combination of these not exceeding 250 grams; or
(b) Spirituous liquors not exceeding 2.25 litres or beer not exceeding 4.5 litres or wines not exceeding 4.5 litres or any combination of these provided the combination does not exceed the equivalent quantity under any one item above; or
(c) Other dutiable goods, not exceeding $F400.00 in value; or
(d) Provided,that in case of (a) and (b) above the passenger shall not be less than seventeen years old.
1.1.6 No formalities are normally required on departure. However, any goods been shipped out under Customs control and these are subject to check by Customs, if required. This include all passenger baggage and other cargo.
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