Understanding your invoice
When shipping consignments with TNT, the following surcharges apply:
Due to continuing fuel price fluctuations, TNT applies an index-based fuel surcharge to all shipments. This approach provides our customers with a transparent charging mechanism for fuel costs. Follow the links for information on our international fuel surcharges.
We provide collection and delivery services virtually anywhere you require. For certain remote and less-accessible locations an additional $30.00 out-of-area surcharge is applied to cover additional costs incurred.
TNT has implemented additional procedures, activities and investments to safeguard our customers' shipments whilst in our custody, following well publicised incidents involving the international transportation of shipments containing illegal explosive devices. To partially offset the additional costs an Enhanced Security Surcharge is applied.
Effective October 20 2019, the enhanced International Security Surcharge (ESS) is incorporated into International freight charges on your tariffs.
Border Control
Fiji's border control agency is called the Fiji Revenue and Customs Authority. The bio-security agency is called the Bio-Security Authority of Fiji.
Any duty and taxes, fees charged by border control agencies for bio-security inspections are not included in our rates.
Exports
Imports
The above charges are levied by Fiji Revenue & Customs Service (FRCS) under the Customs & Excise Act 1986.
All perishable goods, plant materials etc will also be subject to a Biosecurity entry levy as levied under the Biosecurity (Category 1-7 Import & Export) Act 2011.
Beginning September 4, 2023, the "Peak surcharge" will be renamed as "Demand surcharge".
The applicability, duration, and amount of the Demand Surcharge is determined for each region based on regular assessments of shipping volume and available capacity within our network and other considerations.
Demand Surcharge will be determined at TNT’s sole discretion and subject to the terms and conditions provided in TNT Service Guide and TNT Standard Conditions of Carriage of shipment origin country. TNT reserves the right to amend the Demand Surcharge, including but not limited to the rates, duration, applicable areas or any other conditions. TNT may also, at its sole discretion, cancel, modify or adjust any waiver of Demand Surcharge by prior notice.
| Effective date | Impacted shipments | Surcharge per kg (in FJD) |
| Outbound from Mainland China to the rest of the world | $2.20 per kg* |
27 April 2020 to 3 September 2023 | Intra-APAC** | $2.20 per kg* |
| All shipments to/from Australia or New Zealand | $ 0.50 per kg* |
| All international shipments except for above | $ 0.50 per kg* |
* Minimum of FJ$2.20 per shipment applies, regardless of the origin market.
** The shipments transported among Australia, Brunei, China, Fiji, Guam, Hong Kong SAR China, Indonesia, Japan, South Korea, Laos, Macau SAR China, Malaysia, Myanmar, New Zealand, Philippines, Papua New Guinea, Singapore, Taiwan China, Thailand and Vietnam, except for shipments between Fiji and Australia/New Zealand.
| Effective date | Impacted shipments | Surcharge per kg (in FJD) |
| Outbound from Mainland China to the rest of the world | $2.20 per kg* |
4 September 2023 | Intra-APAC** | $2.20 per kg* |
| All shipments to/from Australia or New Zealand | $ 0.50 per kg* |
| All international shipments except for above | $ 0.50 per kg* |
* Minimum of FJ$2.20 per shipment applies, regardless of the origin market.
** The shipments transported among Australia, Brunei, China, Fiji, Guam, Hong Kong SAR China, Indonesia, Japan, South Korea, Laos, Macau SAR China, Malaysia, Myanmar, New Zealand, Philippines, Papua New Guinea, Singapore, Taiwan China, Thailand and Vietnam, except for shipments between Fiji and Australia/New Zealand.
Effective from February 1, 2022 to December 31, 2022, invoices for TNT outbound shipments originating from Vietnam and any ancillary services performed and consumed in Vietnam for both outbound bill shipper and outbound bill consignee will reflect a reduced Vietnam VAT rate of 8%.
This is due to a temporary policy announced by the Vietnam government to support the socio-economic development recovery program in Vietnam due to COVID-19 pandemic.
The VAT below will apply to all customers for shipments originated from Vietnam and any ancillary services performed and consumed in Vietnam, including payers billed outside and inside Vietnam:
| Origin of Shipment | VAT rate | Effective dates | Surcharge code |
| Vietnam | Vietnam VAT rate reduced from 10% to 8%. | February 1, 2022 to December 31, 2022, both days inclusive. | VSD |
If you have any questions about the tax, please contact your sales representative or reach us at the enquiry hotline on your TNT invoice.
Starting September 1, 2020, invoices for TNT collect shipments imported from India will reflect an additional India Goods and Services Tax (GST) as applicable. This is part of our continuous effort to align FedEx Express and TNT policy globally, as well as to comply with India Tax regulations. The GST below will apply to all customers, including payers billed outside India:
| Origin of Shipment | Additional Tax | Surcharge code |
| India | India 18% GST | GSD |
If you have any questions about the tax, please contact your sales representative or reach us at the enquiry hotline on your TNT invoice.
Starting September 1, 2020, invoices for TNT collect shipments imported from Vietnam will reflect an additional Vietnam Value Added Tax (VAT) as applicable. This is part of our continuous effort to align FedEx Express and TNT policy globally, as well as to comply with Vietnam Tax regulations. The VAT below will apply to all customers, including payers billed outside Vietnam:
| Origin of Shipment | Additional Tax | Surcharge code |
| Vietnam | Vietnam 10% VAT | VSD |
If you have any questions about the tax, please contact your sales representative or reach us at the enquiry hotline on your TNT invoice.
Starting September 1, 2020, invoices for TNT collect shipments imported from Thailand will reflect an additional Thailand Value Added Tax (VAT) as applicable. This is part of our continuous effort to align FedEx Express and TNT policy globally, as well as to comply with Thailand Tax regulations. The VAT below will apply to all customers, including payers billed outside Thailand:
| Origin of Shipment | Additional Tax | Surcharge code |
| Thailand | Thailand 7% VAT | TSD |
If you have any questions about the tax, please contact your sales representative or reach us at the enquiry hotline on your TNT invoice.