Subsidiary Legislation · As enacted · 117 chapters
01-01-2008 [E] 01-01-2008 [M]
Official textFrom Attorney General's Chambers, unchanged
s 6th
SEPTEMBER! 2007
CUSTOMS IMPORT DUTIES ORDER, 2007
s 1
This Order may be cited as the Customs Import Duties Order, 2007 and shall commence on a date to be appointed by the Minister, with the approval of His
Majesty the Sultan and Yang Di-Pertuan, by notification in the Gazette.
Interpretation.
s 2( 1)
In this Order, unless the context otherwise requires -
"industrial", in relation to an article, means that the article has been shown to the satisfaction of the Controller to be made for use solely or principally as industrial apparatus, plant or machinery;
"%"means percentage of value.
Where goods are classified in the First Schedule according to their use, either by way of general description of their use or by reference to the use intended on importation or clearance through customs, such conditions of use shall not be taken to be fulfilled unless at the time of importation or clearance through customs the intended direct use is proved to the satisfaction of the
Controller.
Where in any heading of the First Schedule, parts of articles are classified with those articles, mention of any of the articles in a sub-heading of that heading shall be deemed to include a mention of parts of such articles, except in so far as the contrary intention appears from the wording of the sub-heading.
(4}
The following rules of interpretation shall be used for the classification of all goods as set out in the First Schedule -
{a)
the titles of Sections, Chapters and sub-Chapters are provided for ease of reference only but classification shall be determined in accordance with the terms of the headings and any relative Section or Chapter Notes and, provided the headings or such Notes do not otherwise require, be determined in accordance be rules {b) to {f);
636
637 6th. SEPTEMBER, 2007
{b)
any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished unless, as presented, the incomplete or unfinished article has the essential character of a complete or finished article. It shall also be taken to include a reference to that article complete or finished (or classified as complete or finished by virtue of this rule), presented unassembled or disassembled;
(ii}
any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances.
Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be in accordance with rule (c);
when by application of rule {b)(ii) or for any other reason, goods are, prima facie, classifiable under 2 or more headings, classification shall be effected as follows -
(i}
the heading which provides the most specific description shall be preferred to a heading providing a more general description. However, when 2 or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items put up in a set for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
mixed or composite goods consisting of different materials or made up of different components and goods put up in a set for retail sale, which cannot be classified by reference to sub-rule (i), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable;
goods which cannot be classified by reference to sub-rules (i)
or (ii) shall be classified under the heading which occurs last in numerical order among those which equally merit consideration;
goods which cannot be classified by reference to rules {a) to {c)
shall be classified under the heading appropriate to the goods to which they are most akin;
{e)
without prejudice to rules {a) to {d)-
[i)
camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith, but this sub-rule shall not apply when such packing materials or packing containers are clearly suitable for repetitive use;
[ii)
subject to sub-rule (i), packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods, but this sub-rule shall not apply when such packing materials or packing containers are clearly suitable for repetitive use;
without prejudice to rules fa) to (d), the classification of goods in the sub-headings of a heading shall be determined in accordance with the terms of those sub-headings and any related Sub-heading Notes and, with the necessary modifications, to rules (b) to (e) on the understanding that only sub-headings at the same level are comparable. For the purposes of this rule, the relative Section and Chapter Notes shall also apply, unless the context otherwise requires.
Import duty.
s 3( 1)
There shall be charged, in respect of any goods imported into Brunei
Darussalam, import duties at the respective rates set out in the fifth column of the
First Schedule which shall be such percentage of the value of the goods.
Any such duties shall be levied, collected and paid in accordance with the Customs Order, 2006 (S 39/06).
Notwithstanding sub-paragraphs (1) and (2), where the total amount of import duty computed with reference to any one customs document -
is less than one dollar, no import duty shall be charged;
exceeds one dollar and includes a fraction of a dollar, the fraction shall be treated as a complete dollar.
Notwithstanding sub-paragraphs (1) and (2) -
no import duty shall be charged on the goods listed in Part A of the
Second Schedule, when imported or purchased prior to clearance through customs, for the use of the persons named in that Part in accordance with any condition attached thereto as set out in that Part; and 638
{b) no import duty shall be charged on the goods listed in Part B of the
Second Schedule when imported in accordance with any condition attached thereto as set out in that Part.
Power of Minister to remit import duty.
s 4
The Minister may remit in whole or in part any import duty payable by any person on any goods imported, if he is satisfied that it is in the public interest so to do and any such remission may apply to specific instances or generally in respect of specified persons or persons of a specified class.
Power of Controller to refund import duty on local purchase by scheduled persons.
The Controller may make a refund of any import duty paid in respect of goods purchased locally for the personal consumption or use by the persons named in the Third Schedule, subject to such conditions as he may determine.
No refund of any import duty shall be made under sub-paragraph (1)
except on a claim made within 12 months of the date of payment of the import duty.
No refund of any import duty shall be granted under the Customs
Order, 2006 (S 39/06) if the amount of the refund claimed in respect of any separate item is less than $500.
Amendment of Schedules.
s 6
The Minister may, with the approval of His Majesty the Sultan and Yang
Di-Pertuan, by order published in the Gazette, amend the Second and Third
Schedules.
Savings.
s 7
Any document, endorsement, exemption or certificate prepared, made, issued or granted and any thing done under or in accodance with the Customs
Import Duties Order, 1973 (S 34/73) which is revoked by this Order shall continue to be in force to the extent that they are not inconsisent with or not replaced by the provisions of this Order, until, revoked or replaced by the provisions of this
Order.
Revocation.
s 8
The Customs Import Duties Order, 1973 (S 34/73) is hereby revoked.
639
FIRST SCHEDULE paragraphs 2 and 3(1)
RATE OF IMPORT DUTY
SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
s 1
Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
s 2
Except where the context otherwise requires, throughout the Nomenclature any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried.
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8
Chapter
Chapter 08.14 0814.00 00
Chapter 9
Chapter
Chapter 0910.99 00
Chapter 10
Chapter 11
Chapter 8
Chapter 12
Chapter 13
Chapter 14
Chapter 15
Chapter 16
Chapter 17
Chapter 18
Chapter 19
Chapter 20
Chapter 21
Chapter 22
Chapter 23
Chapter 24
Chapter 25
Chapter 26
Chapter 26
Chapter 27
Chapter 28
Chapter 29
Chapter 30
Chapter 31
Chapter 32
Chapter 33
Chapter 34
Chapter 35
Chapter 36
Chapter 37
Chapter 39
Chapter
Chapter 54) and to blocks of regular geometric shape/ whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares)
Chapter 40
Chapter
Chapter 87 20
Chapter
Chapter 87 882
Chapter
Chapter 87 90
Chapter 41
Chapter 42
Chapter 43
Chapter 44
Chapter
Chapter 4412.23 00
Chapter
Chapter 4412.93 00
Chapter 94
Chapter 45
Chapter 46
Chapter 54
Chapter 47
Chapter 48
Chapter
Chapter 96 (for example 1 buttons).
Chapter 49
Chapter 50
Chapter 51
Chapter 52
Chapter 53
Chapter 54
Chapter 55
Chapter 56
Chapter 57
Chapter 58
Chapter 59
Chapter 59
Chapter 60
Chapter 61
Chapter 62
Chapter 63
Chapter 64
Chapter 65
Chapter 66
Chapter 67
Chapter 68
Chapter 69
Chapter 69
Chapter 70
Chapter 96
Chapter
Chapter 88 30
Chapter
Chapter 88 1054
Chapter 71
Chapter
Chapter 96 (miscellaneous manufactured articles); or
Chapter 72
Chapter 73
Chapter 74
Chapter 75
Chapter 76
Chapter 77
Chapter 78
Chapter 79
Chapter 80
Chapter 81
Chapter 82
Chapter 83
Chapter 84
Chapter 87
Chapter 85
Chapter 86
Chapter 88
Chapter 89
Chapter 90
Chapter