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The Laws of Fiji
Last Updated: 1 December 2016

[TFZ 4] Declaration, variation of Tax Free Zone and provision of customs facilities4 

4
(1) The Minister, in concurrence with the Minister responsible for finance, may on or before 31 December 2000 declare—
  • (a)that on or after a specified date any area of land and buildings thereon shall be a Tax Free Zone;
  • (b)a variation in the size of the area already declared as a Tax Free Zone under paragraph (a).

[subs (1) am Decree 6 of 2001 s 2, effective 1 January 2001]

(2) Areas that may be declared Tax Free Zones under subsection (1) shall include office and other facilities required for the proper customs supervision of goods entering or leaving the Tax Free Zones.