The Fiji Revenue and Customs Service (FRCS) has confirmed that no value-added tax (VAT) will be levied on 22 household items categorized as zero-rated, even if these items are imported by individuals from abroad. This clarification comes in light of the VAT imposition on personal imports under the 2024-2025 budget.
Udit Singh, the chief executive officer of FRCS, stated, “With this policy amendment, it is important to note that household items that are zero-rated domestically will continue to be exempt from VAT, remaining VAT-free upon import.” He added that this exemption applies whether the items are bought internationally or received as donations.
The list of zero-rated items includes baby milk, canned fish, cooking gas, cooking oil, dhal, flour, garlic, kerosene, liquid milk, onions, shallots, potatoes, powdered milk, rice, salt, sanitary pads, soap, sugar, tea, toilet paper, toothpaste, prescribed medicine, as well as soap powder and detergents.
Singh emphasized the significance of these essential goods to the community, stating the commitment to ensure that this policy does not impose any extra burden on individuals receiving vital support from overseas.