Separate duty for liqueurs

Fiji is set to implement a distinct excise duty category specifically for liqueurs, as part of proposed amendments to its excise tax framework. Currently, liqueurs are taxed under the same category as spirits, a classification that the government believes can be improved for clarity and consistency.

Minister for Finance Esrom Immanuel stated in Parliament that the Excise Budget Amendment Bill 2026 introduces this new category to ensure duties are calculated and applied accurately. "The proposed amendments provide greater certainty for manufacturers, importers and distributors of alcoholic beverages by clarifying the applicable duty treatment while supporting the service in administering the excise regime more effectively and reducing the potential for disputes over product classification and duty liability," Immanuel explained.

These changes are designed to offer greater certainty to businesses involved in the alcoholic beverage trade by clearly defining the duty treatment for liqueurs. Furthermore, the amendments are intended to strengthen the Fiji Revenue and Customs Service's administrative capabilities regarding the excise regime, thereby minimizing disputes related to product classification and tax obligations.

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The proposed amendments provide greater certainty for manufacturers, importers and distributors of alcoholic beverages by clarifying the applicable duty treatment while supporting the service in administering the excise regime more effectively and reducing the potential for disputes over product classification and duty liability.