- Laws of Fiji

Last Updated: 1 August 2023

7 Conditions for tourist VAT refund scheme

A tourist shall only be entitled to the refund of the tax under the scheme if he or she satisfies the following conditions—

(a)the goods must have been purchased from an approved licensed person;
(b)the goods must be purchased no earlier than 2 months before the goods are taken out of Fiji to another country;
(c)the tourist makes and duly completes, at the time of his or her purchase of the goods to which the refund relates, an application for a refund of the tax on such application form as approved and prescribed by the Chief Executive Officer;
(d)the application form for refund shall be supported by tax invoices showing the amount (including the amount of VAT) paid by the tourist for the goods;
(e)if goods have been purchased from an approved registered person or from different approved registered persons on each trip to Fiji, the total purchase price paid by the tourist must be at least $500 (including VAT);
(f)the goods are to be taken out of Fiji to another country as the tourist's hand or accompanied luggage on the same flight or cruise ship voyage on which he or she is travelling;
(g)the tourist shall submit the application form for refund together with the goods and the supporting tax invoices to the proper officer of customs at the Tourist VAT Refund Counter at the Nadi International Airport, Nausori International Airport, Lautoka Wharf or Suva Wharf, as the case may be, for inspection and endorsement of the application form before the goods are checked in or brought into the aircraft or cruise ship as hand luggage;
(h)the tourist shall furnish such information and documents as the proper officer of Customs may require for the purpose of ascertaining whether the tourist will depart from Fiji in accordance with paragraph (i);
(i)the tourist shall depart from Fiji within 4 hours from the time of endorsement of the application form for refund by the proper officer of Customs;
(j)the goods shall not be taken out of the premises of the Nadi International Airport Departure Check-in Counter or the Suva Wharf, as the case may be, after the application form has been endorsed by the proper officer of Customs; and
(k)after the application form for refund has been endorsed, the tourist shall not part with possession of the goods or give it to any other person except to the counter staff for checking in.