Customs Regulations 1986. - Fiji Revenue & Customs Authority

Customs Act No.11 of 1986 Rev. 2010
Subsidiary Legislation
The Customs
100. The proper officer may require security to be given for the payment of duty on privileged
goods or may, in his or her discretion, require that the duty payable on such goods be deposited with
him or her.
Time for re-exportation of privileged goods
101.—(1) Privileged goods shall be exported from the Fiji Islands within 3 months from the date of
release from customs control or within such further period not exceeding 12 months from the date of
importation as the Comptroller in his or her absolute discretion may allow:
Provided that the Comptroller may waive the requirements of this sub-regulation on
payment by the importer of the full amount of duty payable on the goods.
(2) Privileged goods when exported shall be in the same condition as when imported,
reasonable wear and tear and approved alterations excepted.
Refund of deposit, etc.
102.—(1) Any deposit paid in respect of privileged goods shall be refunded or if security is given, that
security shall be surrendered or cancelled when the privileged goods are exported in accordance with the
provisions of these Regulations.
(2) If privileged goods are dealt with in a manner contrary to these Regulations, or if a
condition imposed with respect to those goods is breached then the duty deposited shall be forfeited or the
security accepted in respect of the privileged goods shall be enforced.
Goods by post or airfreight for persons about to leave the Fiji Islands
103. Goods arriving by post or air freight for passengers departing on aircraft or ships about to leave
the Fiji Islands may be placed on such aircraft or ships' bond under such conditions as the Comptroller
may direct.
Re-exportation by post of goods under bond, etc.
104. Goods under bond or under drawback may, subject to the Post Office Regulations, be
exported by post. The wrapper of all such goods shall be distinctly marked "under bond" or "under
drawback", as the case may be, and the goods shall not be delivered from a Post Office to any person within
the Fiji Islands without authority being first obtained from an officer.
Entries and securities for privileged and re-exported goods
105. Entries and securities required for privileged goods or goods dealt with under the provisions of
regulation 103 or 104 shall be in such form as the Comptroller may direct.
Firearms and ammunition
106.—(1) Every person importing firearms or ammunition in his or her baggage shall deliver the
firearms or ammunition to the proper officer for detention until he or she receives the necessary permit
to enable delivery to be taken of such firearms or ammunition. The proper officer shall issue to every such
person a receipt for the firearms or ammunition left in his or her charge.
(2) A person who contravenes this regulation is guilty of an offence.
Part 13—Application of Duties
Delivery of declaration, invoices and other documents with entry
107.—(1) For the determination of the value of goods for the purpose of the customs laws, there shall be
delivered to the Comptroller—
(a) the entry of such goods;
(b) a declaration of terms and conditions under which the goods have been imported
or exported, as the case may be, on whichever of the approved forms (C.45) or
(C.46) is appropriate;
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