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Travelers to Fiji are not allowed to take any of the following out of the country: whale bone or teeth, turtle shells, trochus shells (a spiral shell with a flat base), and coral. Wood, shells, food, and anything made from hides or plants may also be confiscated either leaving Fiji or arriving into your home country, so be careful with your purchases. Travelers can leave Fiji with $400 (per person) of duty-free goods without incurring the V.A.T. tax.
Fiji Government (www.fiji.gov.fj.)
U.S. Customs and Border Protection (www.cbp.gov.)