This follows the country's first fatal case last month when a 66-year-old man, who was also in border quarantine, died at Lautoka Hospital.
Local media said the latest patient had returned on a repatriation flight earlier this month and was still in quarantine where he had earlier tested positive for the coronavirus.
The man, originally from Labasa, was accorded final rites at the Drasa Muslim cemetery in Lautoka this morning.
Reports said the body of the deceased was brought to the cemetery by the Ministry of Health staff and police officers.
The ministry is expected to release a statement this afternoon.