Table 1.

Tariffs and value-added tax on fruit and vegetables imported to Fiji from 2010 to 2014 (data from Fiji Revenue and Customs Authority)

	Fiscal duty (% of value)			Import excise (% of value)			Value-added tax (% of value)		Total tax (% of value)				Overall tax change 2010–2012 (%)	Overall tax change 2012–2014 (%)
	2010	2012	2014	2010	2012	2014	2010	2012	2014	2010	2012	2014
Imported vegetables also grown in Fiji*	32	32	32	0	10	0	12·5	15	15	44·5	57	47	+13·5	−10
Imported vegetables not grown in Fiji†	32	5	5	0	10	0	12·5	15	15	44·5	30	20	−14·5	−10
Imported fruit also grown in Fiji‡	15	5	5	0	0	0	12·5	15	15	27·5	20	20	−7·5	−
Imported fruit not grown in Fiji§	5	5	5	0	0	0	12·5	15	15	17·5	20	20	+2·5	−

^*Lettuce, tomatoes and carrots.

^†Leeks, capsicums, cauliflowers and celery.

^‡Oranges, mandarins and pineapples.

^§Apples, pears and grapes.