- Laws of Fiji

Last Updated: 1 August 2023

[CUS 100] When no drawback allowed100

100

(1) If goods upon which drawback is claimed or allowed, are shipped or brought to any wharf, quay or other place, to be shipped for exportation or are found on board an aircraft or ship and are, upon examination by the proper officer found not to be of the description, quality or quantity stated on the export entry or shipping bill or other document for the allowance of drawback on shipment, all such goods and the packages containing them with all other contents therein are liable to forfeiture and the person entering such goods and claiming the drawback thereon shall in every case be guilty of an offence and shall be liable to a fine not exceeding $25,000 or 3 times the amount of the drawback claimed, whichever is the greater or to a term of imprisonment not exceeding 10 years, or all such fines and penalties.

[subs (1) am Decree 9 of 2010 s 21, effective 1 January 2010; Act 37 of 2017 s 21, effective 30 June 2017]

(2) A person who wilfully claims more drawback on any goods than is legally due thereon or falsely claims drawback on goods, is guilty of an offence and is liable to a fine not exceeding $25,000 or a term of imprisonment not exceeding 10 years, or both.

[subs (2) am Decree 9 of 2010 s 22, effective 1 January 2010; Act 37 of 2017 s 21, effective 30 June 2017]