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Fijian departure tax is $40, payable at the airport in local currency before passing through immigration. Sometimes the departure tax is included in the price of the flight, so check your booking before arriving at the airport. The local value-added tax (V.A.T.) is set at 12.5% and is levied on all goods in excess of concessions. Most accommodation includes the V.A.T. in the rate, but ask to be certain.