To assist the medical sector during the COVID-19 crisis, importation of the following items will be exempt from Import VAT:

-Hand sanitizers and antibacterial hand wash

-Gloves -Masks -Disposable hair nets -Disinfectant wipes

-Tissue papers

-Face shield

-Medical goggles and spectacles (used in the lab and medical facilities)

-Protective plastic garments for surgical and medical use

-Protective garments of textiles or rubberised textiles

-Long sleeve medical gowns

-Scanners and cameras used in medical examination

-Ethanol for companies involved in hand sanitizer production

-Disinfectants Vaccinations and Medicaments of Chapter 30 of the Customs Tariff

-Air purifier

-Boots &ndash specifically used in medical environment

-Hospital beds

-Hydrogen peroxide

-Paper bed sheets

-Thermometers and Medical equipment under Chapter 90 of the Customs Tariff.

Duty has also been zero-rated for most of these medical items to give relief to those people even buying items like hand sanitizers, masks and disinfectants.

COVID-19 RESPONSE BUDGET ESTIMATE 2019-2020
http://www.parliament.gov.fj/wp-content/uploads/2020/03/COVID-19-RESPONSE-BUDGET-ESTIMATE-2019-2020.pdf

ECONOMIC AND FISCAL UPDATE SUPPLEMENT TO THE COVID-19 RESPONSE BUDGET ADDRESS
http://www.parliament.gov.fj/wp-content/uploads/2020/03/SUPPLEMENT-TO-THE-COVID-19-RESPONSE-BUDGET-ADDRESS.pdf