01-01-2008 [E] 01-01-2008 [M] · s 3

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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.
(2)
Any such duties shall be levied, collected and paid in accordance with the Customs Order, 2006 (S 39/06).
(3)
Notwithstanding sub-paragraphs (1) and (2), where the total amount of import duty computed with reference to any one customs document -
(a)
is less than one dollar, no import duty shall be charged;
(b)
exceeds one dollar and includes a fraction of a dollar, the fraction shall be treated as a complete dollar.
(4)
Notwithstanding sub-paragraphs (1) and (2) -
(a)
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.

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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.

(2)

Any such duties shall be levied, collected and paid in accordance with the Customs Order, 2006 (S 39/06).

(3)

Notwithstanding sub-paragraphs (1) and (2), where the total amount of import duty computed with reference to any one customs document -

(a)

is less than one dollar, no import duty shall be charged;

(b)

exceeds one dollar and includes a fraction of a dollar, the fraction shall be treated as a complete dollar.

(4)

Notwithstanding sub-paragraphs (1) and (2) -

(a)

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.