- Laws of Fiji

Last Updated: 1 August 2017

It is the responsibility of the Authority in any tax free zone for which it has been delegated responsibility—

(a)to ensure that the tax free zone includes such fencing and other security arrangements and such office and other facilities as are necessary for the due supervision and control of all goods entering or leaving such zone;
(b)to provide secure sheds or other facilities for the loading, unloading and examination of goods in the tax free zone;
(c)to provide suitable office accommodation for the exclusive use of Customs officers employed in the tax free zone;
(d)to provide adequate enclosures to segregate the tax free zone for the protection of the public revenue, together with suitable supervision of all persons, vehicles, vessels and goods entering or leaving the tax free zone;
(e)to take all such measures as the Minister may consider necessary for the development, security and proper functioning of the tax free zone; and
(f)to take such measures which the Minister responsible for finance considers necessary for the purpose of protecting the public revenue in relation to the zone.