Fiji

3 - Advance rulings

Articles	3.1 – 3.2 (a), (b) – 3.3 – 3.4 – 3.5 – 3.6 (a), (b), (c) – 3.7 – 3.8 – 3.9 (a) (i), (ii), (i), (ii), (iii), (iv), (c), (d) View measure text
Indicative date of implementation	31 December 2019
Definitive date of implementation	31 December 2020
Assistance required for implementation	Assistance required: • Legal/Policy – Fiji Revenue and Customs Authority (FRCA) needs technical assistance to develop relevant laws and policies in order to undertake advance ruling. • Procedures – assistance to develop relevant procedures in order to implement and undertake advance rulings effectively. • Human Resources/Training – training and creating awareness of FRCA Officials on the importance of advance rulings and how it will be implemented. • ICT – Require technical assistance to integrate advance rulings into automated customs systems • Infrastructure/Equipment – to support the classification ruling process ideally, assistance is required in terms of having better laboratories to test for classification of products. Tags: Information and communication technologies (ICT), Legislative and regulatory framework, Infrastructure and equipment, Human resources and training, Institutional procedures
Donor / Agency	World Customs Organization
Progress reported	27 June 2025 — G/TFA/N/FJI/3 The Fiji Revenue and Customs (FRCS) have implemented an advance ruling regime. The Customs Act 1986 (under the sections noted below) was amended and several traders have accessed the new regime. Customs Act 1986 – Advance Ruling amendments Section 154 A Application for customs Section 154 B Notice of Customs ruling Section 154 C Effect of Customs ruling Section 154 D Confirmation of basis of Customs ruling Section 154 E Amendment of Customs ruling Section 154 F Cessation of Customs ruling Section 154 G Appeal from decision of Comptroller Section 154 H No liability where Customs ruling relied on Fiji had requested assistance to undertake an independent review of the quality of the implemented advance ruling processes. In October 2022, the WCO conducted a review of the process and advised that the programme was compliant with all requirements; however, there was a need to improve public awareness of the process. FRCS is undertaking this work. Areas of assistance required: None identified.