Visual inspection of commercial shipments is authorized but infrequent. Fiji Customs will then classify the goods and value them to determine duty payable.
Excise duty is charged on cigarettes, tobacco and liquor.
There are facilities for exemption, remission, reduction and refund of duty depending on the type and purpose of import. There are nominal rates levied on certain raw materials and on plant and equipment imported for establishment or expansion of local industries. Application for further reduction and exemption can be made to the Fiji Trade and Investment Board. Repayment of certain customs and excise duties, known as drawback, may be claimed if goods are exported after duty has been paid. There are also provisions for the temporary import of goods not normally available in Fiji for alterations or repair, public exhibition, trial or entertainment, or to be used solely in connection with a particular project.