means an area of land or water designed, equipped, set apart or commonly used for affording facilities for the landing and departure of aircraft;

in relation to the master or owner of an aircraft or ship, includes any person who notifies the Comptroller in writing that he or she is entitled to act as the agent and who or on whose behalf any person authorised by him or her, signs any document required or permitted by the customs laws to be signed by an agent, provided that—

• (a)such person is licensed under section 148; or
• (b)the owner of an aircraft or ship—
  • (i)if resident or represented in Fiji but no other agent is appointed, is deemed to be the licensed agent of the master of the aircraft or ship, for all purposes of the customs laws;
  • (ii)if not resident or represented in Fiji, the master of the aircraft or ship is deemed to be the licensed agent of the aircraft or ship;

includes balloons, gliders, airships, hovercraft, helicopters, flying machines and any other means of aerial locomotion;

means an airport appointed by the Minister under section 4 as an airport for the purpose of the customs laws;

means a set of mechanisms that may be used to resolve or settle a dispute without litigation, and includes arbitration or mediation;

means a form approved by the Comptroller;

and approved place of unloading means a quay, jetty, wharf, part of an airport or other place, appointed by the Comptroller to be a place where goods may be loaded or unloaded;

means the putting together of 2 or more constituent materials by manual labor or machinery especially on a large scale as an industry;

means a person approved as an authorised economic operator by the Comptroller in accordance with section 92B;

, for the purpose of downtown duty free shops, means an officer identified by the licensee of a downtown duty free shop and approved by the Comptroller to remove goods from a customs area;

means merging together of 2 or more fluids or materials or gases in the manufacture process;

means a place appointed by the Comptroller to be a place for aircraft or ships arriving at or departing from any port or place to bring to for boarding by or the disembarkation of, officers;

means subject to customs control under customs laws;

means an area subject to customs control under customs laws;

means a place licensed under customs laws in which shipping containers of goods imported or exported may be stored, unpacked, packed or sorted, pending payment of duty, exportation or re-exportation;

means an area that is subject to customs control under customs laws regarding movement of persons, goods or activity where goods may be lodged, stored or secured;

means a building or storage tank licensed by the Comptroller, in which goods entered to be warehoused maybe lodged, kept or secured pending payment of duty or exportation; and includes a customs warehouse and an export warehouse;

with its grammatical variations and cognate expressions means subdividing the original magnitude in 3 dimensions of any commodity into smaller measurable units without changing the description classification on the Harmonised Commodity Description and Coding System;

includes all goods imported or exported in any aircraft or ship other than such goods as are required as stores for consumption or use by or for that aircraft or ship, its crew and passengers; and also includes the bona fide personal accompanied baggage of such passengers;

in relation to a ship or aircraft and in relation to a particular voyage or flight means—

• (a)the operator of the ship or the aircraft;
• (b)a shipping agent in respect of the ship; or
• (c)a freight forwarder in respect of the ship or aircraft, for the voyage or flight;

in relation to goods, means removed, after release by the proper officer, in pursuance of the purpose for which the goods were entered;

means the trade by air, land or sea from one port to another port in Fiji;

means the Comptroller of customs and excise or any officer or other person authorised in writing by the Comptroller to act on his or her behalf;

includes a bundle, package, box, cask or other receptacle of whatsoever kind;

means the transformation involved in the act of changing the character, form or function of any tangible commodity or service;

includes every person (except the master) employed or engaged in any capacity on board an aircraft or ship;

means a customs agent licensed under section 144(1), but does not include an agent licensed under section 148;

means any package whether or not stored in a customs area and whether or not for import, export or trans-shipment, that has been identified by the customs with appropriate markings for export or trans-shipment but has not yet been exported or transhipped;

means a place appointed by the Comptroller under section 4 for the deposit of goods subject to customs control and includes a bonded consol freight station, a bonded export freight station or any bonded customs area;

means a dog that is being used or intended to be used by the Fiji Revenue and Customs Service;

means an area appointed by the Comptroller and marked with demarcation boundaries and notices for the purposes of customs laws under section 4(2);

includes this Act, the Tax Free Zones Act 1991, any other Act to be read together or as one with this Act and any other Act or subsidiary legislation relating to customs;

means any amount collectible by the Fiji Revenue and Customs Service in accordance with the provisions of the customs laws;

means a place appointed by the Comptroller for the deposit of uncleared goods or other goods, pending the payment of the import duty payable thereon;

does not include Saturdays, Sundays or public holidays;

means a declaration number allocated to any entry at the time of registration when electronically lodged by the agent or the owner;

means a place licensed as a downtown duty free shop by the Comptroller under section 63K;

means a refund of all or part of any import duty paid in respect of goods exported or used in a manner or for a purpose prescribed as a condition for granting drawback;

includes all goods in respect of which any duty is payable;

means any duty or any other amount payable or leviable under any customs law; Dumping and Countervailing Duties Act 1998 and includes the Environment Climate Adaptation Levy charged under Division 2 of Part 3 of the Environment and Climate Adaptation Levy Act 2015 and Value Added Tax leviable under section 14 of the Value Added Tax Act 1991;

means a piece of land or a building, surrounded by fences over secured metal mesh grill framework and may include a secured roof, to the satisfaction of the Comptroller;

means a prescribed form of declaration (with or without additional documents as required under this Act) and with the automatically generated unique registration number of such form and registered by means of an electronic message transmitted to the custom computer system but the duty has not yet been paid and receipted;

means to take or cause to be taken out of Fiji;

means bonded premises approved and licensed by the Comptroller under section 4(5) for export freight handling;

means a place appointed by the Comptroller for the deposit, keeping and securing of imported and Fiji manufactured goods for sale to a relevant traveller leaving Fiji from an approved airport or seaport. Export warehouses may be called duty free shops;

includes an owner or an owner’s agent or any other person for the time being possessed of or beneficially interested in any goods at the time of their exportation;

includes the internal waters of Fiji, the Archipelagic waters of Fiji and the territorial seas of Fiji, as defined in the Marine Spaces Act 1977;

means parcels either posted in Fiji and sent to a place outside Fiji or posted in a place outside Fiji and sent to a place in Fiji or in transit through Fiji to a place outside Fiji;

means a place in a country other than Fiji to which aircraft or ships as the case may be, may have access;

means a business engaged in forwarding cargo, licensed under section 148A;

means a person approved as a gold card tax payer by Fiji Revenue and Customs Service;

includes all kinds of articles, wares, merchandise, living creatures and movable property of any kind whatsoever;

means any goods in relation to which a claim for drawback has been or is to be made;

means the identifier allocated to a registered user by the Comptroller under section 36C;

with its grammatical variations and cognate expressions means to bring or cause to be brought within Fiji;

includes an owner or his or her agent or any other person for the time being possessed of or beneficially interested in, any goods at the time of the importation thereof;

means a licensee of a bonded warehouse or an export warehouse;

means any number allocated in sequential order either manually or by means of a numbering device by the proper officer under section 4 to any custom document;

means the making of goods of wares by manual labour or machinery especially on large scale;

with its grammatical variations and cognate expressions means the owner of goods or entity directly involved in making of goods or wares;

in relation to an aircraft or ship, means the person in charge or in command of that aircraft or ship, but does not include a person appointed for conduct of ships into or out of a port;

means ingredients or components for using in the manufacture;

means:

• (a)in relation to an aircraft, the pilot, crew and attendants of the aircraft; and
• (b)in relation to a ship, the master, mate, engineer or any other members of the crew of the ship;

  [def insrt Act 23 of 1996 s 3, effective 25 October 1996]

means the Minister responsible for finance;

means merging together of 2 or more non-fluid materials in the manufacture process;

includes the registration mark of an aircraft or ship;

includes a person duly appointed and employed or a person or class of persons authorised by the Comptroller, to carry out or assist to carry out any of the provisions of the customs laws;

in respect of goods, includes a person being or holding himself or herself out to be the owner, importer, exporter, consignee or person possessed of or beneficially interested in or having control of or power of disposition over, the goods;

in respect of an aircraft or ship, includes the master or other responsible officer of that aircraft or ship and also any person acting as an agent for the owner and any charterer, operator or hirer;

includes every means by which goods for carriage may be cased, covered, carried, enclosed, contained or packed;

means a postal parcel or postal packet which is posted in Fiji and accepted by the Post Office as a packet or a parcel in accordance with the Posts and Telecommunications Act 1989 or which is received in Fiji from abroad by parcel post;

means both natural and legal persons, unless the context otherwise requires;

means a place, whether on the coast or elsewhere, appointed by the Minister under section 4 as a port for the purposes of the customs laws;

refers to a post office as defined in section 78 of the Posts and Telecommunications Act 1989;

means substantial transformation;

means any tangible commodity extracted, cultivated or harvested from the land, underground, from the seas of Fiji, including from under the sea, from the seabed and beneath the seabed;

with its grammatical variations and cognate expressions means the owner of goods who yields or causes to yield a tangible commodity;

and restricted goods mean respectively goods the importation or exportation of which is prohibited or restricted by or under the provisions of this or any other Act;

means the officer authorised by the Comptroller to carry out any provision of the customs laws;

means a person who intends to make an international flight or voyage whether, as a passenger on or as the pilot or a member of the crew of, an aircraft or ship;

means a customs approved secure exports partnership scheme between the exporter and the Fiji Revenue and Customs Service under section 66B, where cargo may be accumulated for onward carriage, handling, transportation or exportation to places beyond Fiji;

means the Fiji Revenue and Customs Service established under section 3 of the Fiji Revenue and Customs Service Act 1998;

includes a ship, hovercraft, vessel or boat of any kind whatsoever, whether propelled by engine or otherwise or towed;

means to import, introduce, export or to attempt to import, introduce or export goods with intent to defraud the customs revenue;

includes a customs area for the storage of goods before being finally released from customs control;

means imported inputs of 2 or more items, each coded of 4 digits on the Harmonised Commodity Description and Coding System, which upon manufacturing or processing will result in a finished product that is substantially different from the original by virtue of a change to the classification of goods in its first 4 digits of the Fiji Standard Tariff based on the Harmonised Commodity Description and Coding System;

means a place, other than an approved place of loading or unloading, at which the Comptroller may, subject to such conditions as he or she may either generally or in any particular case impose, allow any goods to be loaded or unloaded;

means a Fiji Revenue and Customs Service automated cargo reporting or entry processing system;

means the time at which goods are placed on board an aircraft or ship for the purpose of exportation;

means the time at which an aircraft or ship importing goods actually lands in Fiji or enters a port, as the case may be;

means the net tonnage of any ship as set forth in the certificate of registry of such ship;

means to transfer, either directly or indirectly, any goods from an aircraft or ship arriving at a port in Fiji from outside Fiji to an aircraft or ship departing from Fiji;

includes in respect of an aircraft or ship, the interim passage in Fiji of such aircraft or ship arriving from a place outside Fiji and proceeding thereafter to another place outside of Fiji and where the duration of time in Fiji does not exceed 4 consecutive days, excluding the vessel which is used as the principal asset in a Superyacht Charter arrangement from the above definition of “transit” throughout its duration of Superyacht Charter in Fiji and such vessel must then immediately depart for definite foreign destination upon completion or termination or premature termination of the Charter in Fiji;

in respect of goods, means all manifested goods on board an aircraft or ship (other than the aircraft’s or ship’s stores and manifested cargo for landing in Fiji) arriving at any airport or seaport in Fiji from outside Fiji but without finally landing in Fiji; and finally being exported from Fiji on the same aircraft or ship;

in respect of persons refers to all manifested persons on board an aircraft or ship (other than the aircraft’s or ship’s crew and manifested disembarking passengers) arriving at an airport or seaport in Fiji from outside Fiji but without finally disembarking in Fiji and finally departing from Fiji on the same aircraft or ship;

means a building appointed by the Comptroller under section 4 for the deposit of goods subject to customs control;

includes dutiable goods on which the full duties have not been paid and any goods, whether dutiable or not, which are imported or exported or in any way dealt with contrary to the provisions of the customs laws;

includes every description of conveyance for the transport by land of human beings or goods;

for the purposes of customs laws shall be the paid entry declaration unique number automatically generated by the system on the forms prescribed and registered by means of an electronic message transmitted to the Fiji Revenue and Customs Service computer system after payment; and

includes a quay, pier, jetty, landing place or similar place at or from which passenger or goods may be taken on board or landed from a vessel;