Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697755981388.pdf (Fiji)
BILL NO.

15 OF 2019 A BILL FOR 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”.

2 2.
Part 1 of Schedule 2 to the Principal Act is amended by— Part 1 of Schedule 2 amended (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 “Free” “Free” “Free” “Free” “5%” “5%” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” Substitute “10%” “10%” “10%” “10%” “Free” “Free” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” Customs Tariff (Budget Amendment)— of 2019 Tariff Items Column Delete “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” 3 Substitute “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” Customs Tariff (Budget Amendment)— of 2019 4 Tariff Items Column 8429.52.10 8429.52.90 8429.52.90 8429.59.10 8429.59.90 8429.59.90 8430.10.10 8430.10.90 8430.10.90 8430.20.10
 8430.20.90 8430.20.90 8430.31.10 8430.31.90 8430.31.90 8430.41.10 8430.41.90 8430.41.90 8430.49.10 8430.49.90 8430.49.90 8430.50.10 8430.50.90 8430.50.90 8430.61.10 8430.61.90 8430.61.90 8430.69.10 8430.69.90 8430.69.90 8701.20.90 8701.20.90 Delete “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “5%” “15%” “Free” “32% or $10,542 per unit whichever is the greater” “Free” Substitute “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “5%” “5%” Customs Tariff (Budget Amendment)— of 2019 Tariff Items Column Substitute “15%” “5%” “$7,000” “5%” “15%” “5%” “$7,000” “5%” “15%” “5%” Delete “5%” “15%” “$3,550” “15%” “5%” “15%” “3,550” “15%” “5%” “15%” “$7,500” “$11,500” “15%” “5%” “15%” “5%” “15%” “5%” “$7,500” “$11,500” “15%” “5%” “15%” “5%” “15%” “5%” “$11,500” “$16,000” “15%” “5%” “15%” “$11,500” “15%” “15%” “$18,000” “15%” “15%” “$18,000” “15%” “$23,000” “$23,000” “5%” “15%” “5%” “$16,000” “5%” “5%” “$23,000” “5%” “5%” “$23,000” “5%” “$28,500” “$28,500” Customs Tariff (Budget Amendment)— of 2019 6 Tariff Items Column 8703.31.40 8703.31.40 8703.31.50 8703.31.50 8703.31.60 8703.31.60 8703.31.90 8703.31.90 8703.32.40 8703.32.40 8703.32.50 8703.32.50 8703.32.60 8703.32.60 8703.32.90 8703.32.90 8703.33.14 8703.33.15 8703.33.15 8703.33.16 8703.33.19 8703.33.19 8703.33.25
 8703.33.29 8703.40.20 8703.40.40 8703.40.60 8703.40.80 8703.40.99 8703.50.20 8703.50.40 8703.50.60 8703.50.80 Delete “5%” “15%” Substitute “15%” “5%” “$7,500” “$11,500” “15%” “5%” “15%” “5%” “15%” “5%” “$7,500” “$11,500” “15%” “5%” “15%” “5%” “15%” “5%” “$11,500” “$16,000” “15%” “5%” “15%” “$11,500” “15%” “15%” “$18,000” “15%” “15%” “$18,000” “15%” “$23,000” “23,000” “$2,000” “$2,000” “$2,500” “$3,000” “$6,500” “$2,000” “$2,000” “$2,500” “$3,000” “5%” “15%” “5%” “$16,000” “5%” “5%” “$23,000” “5%” “5%” “$23,000” “5%” “$28,500” “$28,500” “$4,000” “4,000” “$5,000” “$6,000” “$13,000” “$4,000” “$4,000” “$5,000” “$6,000” Customs Tariff (Budget Amendment)— of 2019 Tariff Items Column Delete “$6,500” “5%” “32% or $13,158 per unit whichever is the greater” “15%” “15%” “5%” “32% or $6,000 per unit whichever is the greater” “15%” “5%” “32% or $6,450 per unit whichever is the greater” “15%” “15%” “15%” “15%” “32% or $5,100 per unit whichever is the greater” “15%” “15%” “15%” “32% or $6,000 per unit whichever is the greater” “15%” “5%” “32% or $6,450 per unit whichever is the greater” “15%” “5%” “5%” “32% or $13,555 per unit whichever is the greater” “15%” “32% or $10,513 per unit whichever is the greater” “15%” 7 Substitute “$13,000” “Free” “5%” “5%” “Free” “Free” “5%” “5%” “Free” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “Free” “5%” “5%” “5%” “5%” Customs Tariff (Budget Amendment)— of 2019 8 Tariff Items Column 8704.22.20 8704.22.30 8704.22.30 8704.22.91 8704.22.99 8704.22.99 8704.23.10 8704.23.20
Delete “5%” “32% or $9,554 per unit whichever is the greater” “15%” “5%” “32% or $5,469 per unit whichever is the greater” “15%” “5%” “32% or $9,560 per unit whichever is the greater” “15%” “5%” “32% or $9,560 per unit whichever is the greater” “15%” “5%” “32% or $9,527 per unit whichever is the greater” “15%” “5%” “32% or $6,000 per unit whichever is the greater” “15%” “5%” “32% or $6,450 per unit whichever is the greater” “15%” “5%” “15%” “15%” “32% or $5,100 per unit whichever is the greater” “15%” “15%” Substitute “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “Free” “5%” “5%” “5%” Customs Tariff (Budget Amendment)— of 2019 Tariff Items Column Delete “15%” “32% or $6,000 per unit whichever is the greater” “15%” “5%” “32% or $6,450 per unit whichever is the greater” “15%” “5%” “32% or $13,070 per unit whichever is the greater” “15%” “5%” “32% or $9,731 per unit whichever is the greater” “15%” “5%” “32% or $10,215 per unit whichever is the greater” “15%” “5%” “32% or $8,927per unit whichever is the greater” “15%” “5%” “32% or $11,444 per unit whichever is the greater” “15%” “32% or $6,057per unit whichever is the greater” “Free” “32% or $6,057per unit whichever is the greater” “Free” “32% or $6,057per unit whichever is the greater” 9 Substitute “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%”
 “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “5%” “Free” “5%” “Free” “5%” “5%” “5%” “5%” “5%” Customs Tariff (Budget Amendment)— of 2019 10 Tariff Items Column 8705.30.90 8705.40.90 8705.40.90 8705.90.20 8705.90.20 8705.90.99 8705.90.99 8716.20.90 8716.31.90 8716.40.90 8716.80.10 4 3 4 3 4 3 4 3 3 3 3 Delete “Free” “32% or $6,057per unit whichever is the greater” “Free” “32% or $8,635 per unit whichever is the greater” “Free” “32% or $8,635 per unit whichever is the greater” “Free” “32% or $2,873 per unit whichever is the greater” “32% or $14,582 per unit whichever is the greater” “32% or $3,776 per unit whichever is the greater” “15%” Substitute “5%” “5%” “5%” “5%” “5%” “5%” “5%” “15%” “15%” “15%” “5%” (b) deleting tariff item 8703.31 and substituting the following new tariff item— Item No 8703.31 Description Import Duty Fiscal Excise VAT Export Duty Statistical Code Unit -- 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 8716.39.10 8716.39.90 Description Import Duty Fiscal Excise VAT Export Duty Statistical Code Unit 5% Free 9% Free 786.29 15% Free 9% Free 786.29 u u --- New, for agricultural purposes ---Used or reconditioned for agricultural purposes Customs Tariff (Budget Amendment)— of 2019 11 (d) deleting tariff item 7320.10.00 and 7320.20.00 and substituting the following new tariff item— Item No Description Import Duty Export Statistical Fiscal Excise VAT Duty Code Unit 7320.10 - Leaf-spring and leaves therefor 7320.10.10 --- New 7320.10.20 --- Used 7320.20 - Helical springs 7320.20.10 --- New 7320.20.20 --- Used 5% 15% Free Free 9% 9% Free Free 699.4 699.4 5% 15% Free Free 9% 9% Free Free 699.4 699.4 kg kg kg kg (e) after tariff item 8516.10.10 inserting the following new tariff item— Item No Description Import Duty Fiscal Excise VAT Export Duty Statistical 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 8516.60 8516.60.10 8516.60.90.
Description Import Duty Export Statistical Fiscal Excise VAT Duty Code Unit - Other ovens; cookers, cooking plates, boiling rings, grillers and roasters --- Cooktops and stoves --- Other ovens; cookers, cooking plates, boiling rings, grillers and roasters 15% 10% 9% Free 775.87 15% 10% 9% Free 775.87 u u Customs Tariff (Budget Amendment)— of 2019 12 (g) deleting tariff items 8702.10.12 and 8702.10.19 and substituting the following new tariff item— Item No Description Import Duty Fiscal Excise VAT Free Free 9% 8702.10.12 ---- For transport of 16 persons or more including the driver Export Duty Statistical Code Unit 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 Fiscal Excise VAT 5% Free 9% 8702.10.22 ---- For transport of 16 persons or more including the driver Export Duty Statistical Code Unit 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 Fiscal Excise VAT Free Free 9% 8702.20.12 ---- For transport of 16 persons or more including the driver Export Duty Statistical Code Unit 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 5% Free 9% 783.11 u 8702.20.22 ---- For transport of 16 persons or more including the driver Customs Tariff (Budget Amendment)— of 2019 13 (k) deleting tariff items 8702.30.12 and 8702.30.19 and substituting the following new tariff item— Item No Description Import Duty Fiscal Excise VAT Free Free 9% 8702.30.12 ---- For transport of 16 persons or more including the driver Export Duty Statistical Code Unit 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 Fiscal Excise VAT 5% Free 9% 8702.30.22 ---- For transport of 16 persons or more including the driver Export Duty Statistical
 Code Unit 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 8702.90.12 ---- For transport of 16 persons or more including the driver Fiscal Excise VAT 9% Free Free Export Duty Statistical Code 783.11 Unit u (n) deleting tariff items 8702.90.92 and 8702.90.99 and substituting the following new tariff item— Item No Description Import Duty Fiscal Excise VAT 9% Free 5% 8702.90.92 ---- For transport of 16 persons or more including the driver (o) deleting tariff item 9405.40.20; Export Duty Statistical Code Unit u 783.11 (p) after tariff item 3401.20.00, inserting the following new tariff item— Item No Description Import Duty Export Duty Statistical 3401.20.10 --- Soap noodles, soap chips and the like Fiscal Excise VAT Code Unit Free Free 9% 554.19 kg Customs Tariff (Budget Amendment)— of 2019 14 (q) after tariff item 4202.99.20, inserting the following new tariff item— Item No Description Import Duty Export Duty Statistical 4202.99.30 --- Non-Woven Bag (Reusable) Fiscal Excise VAT Code Unit 32% 10% 9% 831.19 kg (r) after tariff item 8211.93.00, inserting the following new tariff item— Item No Description Import Duty Fiscal Excise VAT Export Duty Statistical Code Unit 8211.93.10 --- Knives having other than fixed b l a d e s u s e d f o r agricultural purposes (cane knife) Free Free 9% 696.80 u 3.
Part 2 of Schedule 2 to the Principal Act is amended by— Part 2 of Schedule 2 amended (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 (1) “(viii) (2) New ready-made clothing for children (global sizes in children’s category) Fiscal Excise (3) 5% (4) Free VAT (5) 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 (3) 5% (4) Free VAT (5) 9%” (1) “(x) (2) 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 Customs Tariff (Budget Amendment)— of 2019 (c) in concession code 135, deleting column 2 and substituting the following— 15 Description and Part 1 Chapter Heading or Item No.
Applicable Import Duty Fiscal Excise Code No.

(1) (2) “135 (i) Hybrid accumulators (batteries or hybrid cells) (ii) Batteries laptops, for tablets, cellular mobiles and other telephones (iii) Power banks VAT (5) 9% (4) Free Free 9% Free 9%” (3) 5% 5% 5% (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 (3) Free (4) Free VAT (5) 9%” Free Free 9% (1) “137 138 (2) Biodegradable tableware and kitchenware (plates, cups , knives, spoons, chop sticks, forks, bamboo straws, paper containers, paper cups, plates and the like) Biodegradable and environmentally friendly detergents (detergents means any substance or mixture containing soaps and/or other surfactants intended for washing and cleaning processes) 139 Wind-driven ventilators 140 141 Light –Emitting Diodes (LED) lamps and lighting Hybrid and electric charging vessels Free Free Free Free 9% 9% Free Free Free” Customs Tariff (Budget Amendment)— of 2019 16 4.
Part 3 of Schedule 2 to the Principal Act is amended by— Part 3 of Schedule 2 amended (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 Fiscal Excise VAT Certificate to be signed by (1) 235 (2) (3) (4) (5) (6) (7) (8) E x i s t i n g hotels and resorts 5% Free 9% 3% Free 9% Free Free 9% (i) Building materials, f u r n i s h i n g s a n d fittings, equipment i n c l u d i n g f r o n t 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%; (ii) Building materials, f u r n i s h i n g s a n d fittings, equipment i n c l u d i n g f r o n t 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%; (iii) Heavy plant and m a c h i n e r y f o r project development work provided such plant and machinery is re-exported after completion of the project.
The person a p p r o v e d b y t h e Comptroller (a) That the hotel/resort is registered as a hotel/ resort in Fiji ( b ) T h a t t h e h o t e l / r e s o r t r e n o v a t i o n / refurbishment project is approved by the Comptroller (c) That the hotel/resort seeking duty concession m a k e s a w r i t t e n s u b m i s s i o n t o t h e Comptroller with the details of works to be carried out with other relevant particulars (d) That the Comptroller g r a n t s a w r i t t e n approval for approved goods to be cleared under duty concession (e) That the goods will be used for the construction or equipping of the h o t e l / r e s o r t a n d which are proved to the satisfaction of the Comptroller as not being manufactured in Fiji to a specification w h i c h h e o r s h e 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 Customs Tariff (Budget Amendment)— of 2019 17 Certificate to be signed by The person a p p r o v e d t h e b y Comptroller.
Code No.

Persons or Bodies Goods Eligible for Duty Concession Import Duty Rates Conditions Fiscal Excise VAT Free Free 9% B u i l d i n g m a t e r i a l s , 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 235A New hotels and resorts g r a n t e d a p p r o v a l u n d e r Short Life Investment P a c k a g e (SLIP) as p e r t h e I n c o m e Tax (Hotel Investment Incentives) Regulations 2016 (a) That the hotel and resort is approved under SLIP ( b ) T h a t t h e a c t u a l c o m m e n c e m e n t i s within 2 years from approval issued by Comptroller (c) T h a t t h e g o o d s will be used for the 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 w h i c h h e o r s h e 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 Customs Tariff (Budget Amendment)— of 2019 18 (b) after concession code 236A, inserting the following new concession code— Code No.
Persons or Bodies Goods Eligible for Duty Concession (1) (2) (3) Goods approved for assembly, m i x i n g o r blending.

236B M a n u f a c t u r e r o r producer approved by the Comptroller for the processing of finished goods through assembly, mixing or blending.
(excluding alcoholic b e v e r a g e s u n d e r chapter 22 and motor vehicles under chapter 87) Import Duty Rates Conditions Fiscal Excise VAT Certificate to be signed by (4) 3% (5) (6) (7) (8) Free 9% (a) That there sufficient the is processing of goods in Fiji.

The person a p p r o v e d b y t h e Comptroller.


(b) That the finished obtained goods 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 industry the standards for use in Fiji.

(d) That for the goods imported 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 (c) deleting concession code 249; Customs Tariff (Budget Amendment)— of 2019 (d) deleting concession code 277 and inserting the following— Code No.
Persons or Bodies Goods Eligible for Duty Concession Import Duty Rates Conditions Fiscal Excise VAT Certificate to be signed by 19 (1) 277 (2) (3) (4) (5) (6) (7) (8) C o m p a n i e s o r e n t i t i e s involved in film p r o d u c t i o n s o r t h e establishment of editing and post production studios as per t h e I n c o m e Ta x ( F i l m - m a k i n g a n d Audio-visual I n c e n t i v e s ) R e g u l a t i o n s 2016 Free Free 9% Film, editing, post p r o d u c t i o n a n d camera equipment i n c l u d i n g o t h e r goods as may be a p p r o v e d b y t h e Comptroller T h e p e r s o n approved by the Comptroller.
(a) The company or the entity is to be approved by Film Fiji.

(b) The goods are sale to be for purposes the is for not and are exclusively the for which concession granted.
(c) That the disposal or use the goods of purposes for other than that for which concessions are will granted to be conditions the laid down in section 17 of the Customs Tariff Act 1986 subject (e) deleting concession code 288; Customs Tariff (Budget Amendment)— of 2019 20 (f) inserting the following new concession codes after concession code 293— Code No.
Persons or Bodies Goods Eligible for Duty Concession Import Duty Rates Condition Certificate to be signed by Fiscal Excise VAT (1) (2) (3) (4) (5) (6) (7) (8) 294 C o m p a n i e s or entities engaged in the manufacture of pharmaceutical products (i) Ethanol Free Free 9% Free Free 9% Free Free 9% (ii) All raw materials used to manufacture approved pharmaceutical products (iii) Machinery equipment and accessories used in the manufacture of pharmaceutical products The person approved by the Comptroller entity (a) That the company is the Pharmacy or approved by Fiji 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, m a c h i n e r y , equipment and accessories are to be used exclusively by the approved p h a r m a c e u t i c a l company or entity purposes for the for which concession is granted.

(d) That the ethanol, materials, raw m a c h i n e r y , and equipment accessories is not re-sale or used for other c o m m e r c i a l purposes.
for (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.

Customs Tariff (Budget Amendment)— of 2019 21 Certificate to be signed by The person approved by the Comptroller Code No.
Persons or Bodies Goods Eligible for Duty Concession Import Duty Rates Condition 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 Fiscal Excise VAT 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.

Customs Tariff (Budget Amendment)— of 2019 22 Code No.
Persons or Bodies Goods Eligible for Duty Concession Import Duty Rates Condition Fiscal Excise VAT Free Free 296 Companies or entities for construction of warehouses Raw materials, machinery and equipment (including parts and materials) for the initial establishment of the warehouse 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 Certificate to be signed by The person approved by the Comptroller (e) the (d) That the goods are to be used specifically initial for establishment of the warehouse.

That the duty exemption will cease immediately within 2 years of establishment the of the warehouse the unless is concession 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.

Customs Tariff (Budget Amendment)— of 2019 23 Certificate to be signed by The person approved by the Comptroller Code No.
Persons or Bodies Goods Eligible for Duty Concession Import Duty Rates Condition Fiscal Excise VAT Free Free Raw materials, machinery and equipment (including parts and materials) for the initial establishment of the facility 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 the 9% (a) That the company or entity is approved by the Comptroller.
(b) That the goods are to be used specifically initial for establishment of the facility.

duty the exemption will cease immediately the upon establishment of the facility.

(c) That (d) That the disposal or use of the goods for the purpose other than that for which is concession granted be subject to the provisions of section 17 of the Customs Tariff Act 1986.
Customs Tariff (Budget Amendment)— of 2019 24 Office of the Attorney-General Suvavou House Suva June 2019 CUSTOMS TARIFF (BUDGET AMENDMENT) BILL 2019 –––––––– EXPLANATORY NOTE (This note is not part of the Bill and is intended only to indicate its general effect) 1.0 1.1 2.0 2.1 2.2 BACKGROUND The Customs Tariff (Budget Amendment) Bill 2019 seeks to amend the Customs Tariff Act 1986 (‘Act’).

CLAUSES Clause 1 of the Bill provides for the short title and commencement.
If passed by Parliament, the amending legislation will come into force on 8 June 2019.

Clause 2 of the Bill amends Part 1 of Schedule 2 to the Act to provide for the following changes to the tariff rates applicable under that Part— (a) (b) (c) (d) (e) (f) reducing fiscal duty on new ready-made clothing for children from 32% to 5%.
The reduced rate will be based on global sizes in children’s category; increasing import duty on passenger motor vehicles to encourage people to use more public transport and to contribute towards our national efforts in the reduction of carbon emission for a more climate friendly transport sector; providing for a concessionary duty incentive for public transportation which will be extended for another 2 years (until 30 June 2023).
The concessionary duty regime includes taxis and inter-island shipping vessels; reducing fiscal duty on new buses (with not less than 16 seats) to 0% fiscal duty; reducing fiscal duty on used buses (with not less than 16 seats) to 5% fiscal duty; reducing import duty on heavy machinery by 5% under chapter 84 of the Act given the increased civil and road construction work, import duty 25 on heavy machinery.
Other heavy machinery included in this reduction are derricks and cranes, fork-lift trucks, bulldozers, graders, levellers, excavators, shovel loaders, road rollers and scrapers; reducing fiscal duty on trucks and trailer primarily used for the transport and delivery of goods, to assist businesses in the agriculture, wholesale and retail sector; reducing fiscal duty rate and the specific duty rate by 50% for trucks of chapter 8704 of the Act, this will exclude dual purpose (twin cab) vehicles; the age limit requirement on used vehicles under chapter 8704 for transport of goods has been removed.
The vehicles only will have to be Euro 4 compliant; reducing fiscal duty to 0% on the importation of ethanol by manufacturers of pharmaceutical supplies; reducing fiscal duty on biodegradable tableware and kitchenware (including plates, cups, knives, spoons, chop sticks, forks, bamboo straws, paper containers, paper cups, plates) and the like from 32% to 0%; reducing fiscal duty on biodegradable and environmentally friendly cleaning chemicals and detergents from 32% to 0%; (g) (h) (i) (j) (k) (l) (m) reducing fiscal duty on wheeled trolleys from 15% to 5%; (n) (o) (p) (q) (r) (s) (t) (u) (v) reducing fiscal duty on bicycle and motor cycle tyres from 5% to 0%; reducing fiscal duty from 32% to 5% on batteries for laptops, tablets, cellular mobile phones and power banks; reducing fiscal duty on wind ventilators from 15% to 0%; increasing fiscal duty on non-woven plastic bags from 15% to 32%; reducing fiscal duty on soap noodles to 0%; reducing from 15% to 5% and a 10% ECAL on all motor vehicles of chapter 8703, the tax burden will remain the same; fiscal duty and import excise duty for new and used special purpose vehicles will be reduced for vehicles such as crane lorries, firefighting vehicles, concrete mixer lorries, road sweeper lorries, spraying lorries, mobile workshops and mobile radiological units; increasing import excise on chicken from 0% to 10%; and reducing import excise on heavy machinery by 5% under chapter 84 of the Act.
26 2.3 Clauses 3 and 4 of the Bill inserts the following concessions applicable under Parts 2 and 3 of Schedule 2 of the Act— (a) (b) (c) (d) (e) (f) duty concession for the hotel industry for all hotels and resorts under the Short Life Investment Package, where fiscal duty on the importation of capital equipment, plant, machinery, building materials, furnishings and fittings, equipment, room amenities, kitchen and dining room equipment and utensils, specialised water sports equipment will be reduced to free fiscal at 0%; duty concession for existing hotels and resorts where fiscal duty on the importation of capital equipment, plant, machinery, building materials, furnishings and fittings, equipment, room amenities, kitchen and dining room equipment and utensils, specialised water sports equipment will be reduced to 5% fiscal duty for all items with a fiscal duty more than 10% and a reduction to 3% fiscal duty for all items which had 5% fiscal duty; fiscal duty on steel pipes, galvanized pipes, stainless steel pipes and rectangular tubing not manufactured in Fiji will be granted a concessionary duty rate of 5%; film-making and audio-visual tax incentives such as a concession which will apply to film, editing, post production and camera equipment including other goods as may be approved by the Comptroller at rate of free fiscal duty and free import excise; tax incentives such as a concession for retirement villages and aged care facilities will be available to investments in retirement villages and aged care facilities; to promote safer and environmentally friendlier waste management initiatives, incentives will be granted to companies engaged in waste recycling; (g) Government will be encouraging investment in the business of warehousing and storage facilities given the increasing business needs.
Storage facilities require significant set up and operation costs.

Therefore, a new incentive package is granted to companies investing in warehouses and storage facilities; and (h) in order to promote investment in the pharmaceutical manufacturing sector import excise is being reduced to 0% on the importation of ethanol by manufacturers of pharmaceutical supplies, other goods including equipment and raw materials will also be zero rated.
3.0 3.1 MINISTERIAL RESPONSIBILITY The Act comes under the responsibility of the Minister responsible for finance.

27 A. SAYED-KHAIYUM Attorney-General Price: $2.10 A. BAHADUR, SERENDIB INVESTMENT PTE LTD, (Government Printer), Suva, Fiji – 2019 15/A/19—100 Official Printer Since 2019