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Incentives & Assistance


Incentives provided by the Fiji Revenue & Customs Services are focused on certain key sectors.

Under these key sectors, various tax and customs incentives are provided. Details of these incentives are given in website link

Key incentives include:

I. Export Income Deduction

The Export Income Deduction (EID) will be allowed at the rate of 60% for the tax years 2020, 2021 and 2022. Notwithstanding, effective 1 August 2021, the agriculture, forestry and fisheries sector will qualify for EID of 90%. This will be available until 2024.

II. Trade Facilitation and Border Control – Authorised Economic Operators (AEO)

As part of the Fiji Government’s commitment towards trade facilitation to the international community, trading partners and Fiji’s ratification to the WTO Trade Facilitation Agreement, FRCS has launched the Authorised Economic Operators (AEO) initiative which will see seamless flow of goods across borders through Mutual Recognition Agreements (MRA’s). Traders who are part of this program will be entitled to a number of benefits.

More information on the AEO Programme can be accessed via the website link


Government Ministry provide different levels of assistance to exporters.

I. Forestry

II. Manufacturing

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