DUTY SUSPENSION SCHEME

The Duty Suspension Scheme or DSS belongs to the category of Customs arrangements referred to internationally as "inward processing" arrangements. Inwards processing means that certain goods can be brought into a Customs territory and conditionally relieved from payment of import duties and taxes, on the basis that such goods are intended for manufacturing, processing and subsequent exportation.

The DSS is a Government initiative introduced as part of the Investment Package to enable Fiji exporters to use world priced inputs into their products to make them more competitive. In addition to this, it is envisaged that the scheme would release resources tied up with duty and VAT for export products enabling exporters to operate at their maximum potential.

Hence, DSS:

• Enables exporters to have access to inputs without having to pay for duties upfront.
• Imported goods are conditionally relieved from payment of fiscal duty and VAT on the basis that such goods will be substantially transformed through manufacturing or processing and subsequent exportation.
• The Scheme would entitle exporters to import duty free a certain proportion e.g. 30 cents of every dollar of exports achieved. This is called Entitlement Proportion (EP).
• Administered by the Exporters Club, which is a private sector led organisation.
  

EXPORTERS CLUB

The Exporters Club is a private sector organization established primarily for the administration of the DSS. Its objective is to improve the competitiveness of all exporting oriented industries in Fiji.

The shareholders of the Exporters Club include:

• Fiji Australia Business Council;
• Fiji Chamber of Commerce and Industry;
• Fiji Employers Federation;
• Fiji Indigenous Business Council;
• Fiji New Zealand Business Council;
• Fiji PNG Business Council;
• Fiji USA Business Council; and
• Textile Clothing and Footwear Council