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The Laws of Fiji
Last Updated: 1 August 2023

[CUS 10,420M] Liability of the downtown duty free shop owner79M 

79M
The downtown duty free shop owner is liable for all duties or taxes levied under the Customs Tariff Act 1986, the Excise Act 1986c or any other law relating to customs on goods that have been received in the downtown duty free shop, unless the downtown duty free shop owner proves that the goods—
  • (a)are still in the downtown duty free shop;
  • (b)have been destroyed while in the downtown duty free shop; or
  • (c)have been removed from the downtown duty free shop.

[reg 79M insrt LN 66 of 2016 reg 4, effective 1 August 2016]