About one-third of Fiji's revenues derive from customs duties. Tariffs range from 0% to 35% on most goods except motor vehicles, alcohol and tobacco, and chemical products, for which the tariffs imposed can be up to 60%, 60%, and 70%, respectively. Duties are levied on the cost, insurance, and freight (CIF) value of the goods.
There are several tax-free zones (TFZs) in Fiji, and 133 tax-free factories as of 1996. TFZs offer a 13-year tax holiday, duty exemptions on capital goods and raw materials, and free repatriation of profits.