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4.74. In Fiji, any business extracting water in its natural state must pay a water resource tax. In August 2017, the Government amended the Water Resource Tax Act to introduce new tax rates. According to the Act's subsidiary regulation, the applicable rates per litre are FJD 0.01 for those who extract less than 10 million litres per month, and FJD 0.18 for those who extract 10 million litres or more per month. The same amendment also strengthened penalties for offences under the Act.

4.89. The current NFIS[the National Financial Inclusion Strategy] supports Fiji's National Development Plan (2017-2036) and is aligned to the achievement of a number of UN Sustainable Development Goals, including ending poverty in all of its forms and achieving gender equality and empowering women. Its eventual goal is to help citizens build livelihoods and businesses that are sustainable and resilient to economic shocks.

4.134. The Maritime Transport Act 2013 and its subsidiary regulations continue to form a general regulatory framework for Fiji's maritime activities. The Act prescribes inter alia, (i) duties and offences in relation to maritime activity; (ii) liabilities of ship owners and others; (iii) shipping (including licence for commercial shipping services); (iv) salvage; and (v) marine pollution prevention and management. (...)

4.135. The Maritime Safety Authority of Fiji (MSAF) is a statutory agency of the Ministry of Public Works, Transport, and Meteorological Services, which administers the regulation of maritime safety, marine environment protection, and port security. Its specific functions include registration and certification of vessels, certification of maritime services providers, licensing and certification of seafarers, and vessel traffic management. It is also responsible for Fiji's accession to, and compliance with, international maritime conventions.

4.158. Under the Ministry of Tourism and Civil Aviation, the Department of Tourism formulates and implements policies and strategies with a view to promoting a sustainable, inclusive, and resilient tourism industry. (...)

4.164. According to the authorities, the Department of Tourism is leading a new strategy, a successor plan called the National Sustainable Tourism Framework (NSTF). The NSTF will be a 10-year Framework intended to build on the FT 2021 [Fijian Tourism 2021] strategies while focusing on sustainability, resilience, and inclusiveness.

4.165. During the review period, among measures taken to support tourism activities, the Service Turnover Tax and Environment and Climate Adaptation Levy were suspended in the context of the COVID-19 pandemic. In addition, hotels and resorts were eligible for duty-free importation during that period.

Table A2.1 Main trade-related legislation
- Area: Quarantine and SPS
- Legislation: Biosecurity Act 2008; (...) ; Biosecurity (Budget Amendment) Act 2021
(...)

Table A2.1 Main trade-related legislation
(...)
Area: Fisheries
Legislation: (...) Offshore Fisheries Management Act 2012; Offshore Fisheries Management (Budget Amendment) Act 2021
(...)

Table A2.1 Main trade-related legislation
(...)
Area: Environment
Legislation: Ozone Depleting Substances Act 1998; Ozone Depleting Substances (Amendment) Act 2020; Endangered and Protected Species Act 2002; Environment Management Act 2005; Environment Management (Budget Amendment) Act; Environment Management (Amendment) Act 2020; Environment and Climate Adaptation Levy Act 2015; Environment and Climate Adaptation Levy (Revised Budget Amendment) Act 2022; Environment and Climate Adaptation Levy (Budget Amendment) Act 2019; Environment and Climate Adaptation Levy (Budget Amendment) Act 2020; Climate Change Act 2021
(...)