SECTION 5

Incentives & Assistance

5.1 - INCENTIVES

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:

• Agriculture Incentives
• Fisheries Incentives
• Manufacturing Incentives
• Environmental Incentives
• Film Making & Audio-Visual Incentives
• Information Communication Technology Incentives
• Small and Micro Enterprises (SME’s) Incentives
• Tax-Free Region Incentives
• Duty Concessions

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

5.2 - ASSISTANCE

Government Ministry provide different levels of assistance to exporters.

I. Forestry

• Goods Eligible for Duty Concession
  Companies involved in or with the logging industry – New cabs & chassis
• Forestry Subsidy Assistance Scheme
  There are subsidies for income-generating forestry projects, specifically those that target small forest based producers or use wood waste, community-driven forest-based production and other small-scale wood industries.
• Seed Capital Revolving Fund (SCARF)
  - Assist resource owners in making use of their resources
  - Project proposal not to exceed $250,000
  - Proposal to be vetted by the Ministry of Forestry
  - Facility managed by FDB

II. Manufacturing

• Fijian Made – Buy Fijian Made
  A branding initiative by the Fiji Government to promote and increase the profile of Fiji-made products in the local, regional and international markets. To apply for this brand, click on this website link or contact MCTTT.
• Young Entrepreneurship Scheme (YES)
  The Young Entrepreneurship Scheme is developed to provide assistance to young entrepreneurs to build and support innovative business projects. For more information on this scheme, click on this website link or contact MCTTT.
• National Export Strategy (NES)
  A Government grant facility, which aims to assist existing and new exporters in achieving competitiveness, value addition, export diversification and growth in targeted markets overseas. For more information on this grant facility and its criteria, click on this website link or contact MCTTT.
• Economic Zone
  Wairabetia Economic Zone (WEZ) in Lautoka is being built to provide the necessary facilities to support businesses with the provision of developed lots close to Lautoka Port and Nadi airport. For more information on the zone and the eligibility to apply, click on this website link or contact MCTTT.