Subsidiary Legislation · As enacted
Customs Duties (Deferred Payment) Regulations, 2017
Official textFrom Attorney General's Chambers, unchanged
s 21st
SEPTEMBER, 2017
No. S 76
CUSTOMS ORDER, 2006
(S 39/2006)
CUSTOMS DUTIES (DEFERRED PAYMENT) REGULATIONS, 2017
s 2Application
A person who imports dutiable goods in the course or furtherance of any business carried on by him may make an application to the Controller for —
the payment of customs duty to be deferred; and
permission for those goods to be removed from the Ports
Department warehouse, customs warehouse or licensed warehouse, as the case may be, notwithstanding that the customs duty chargeable on the importation has yet to be paid.
Every application made under sub-regulation (1) —
shall be made in such form and manner, and furnished with such information and particulars, as the Controller may determine;
shall comply with such requirements as the Controller may determine; and
shall not include any false, misleading or inaccurate declaration or information.
s 3Approval for customs duty to be deferred and removal of goods
The Controller may, on an application made under regulation 2(1) and on being satisfied that the applicant has complied with any requirements referred to in regulation 2(2}/b), approve the application subject to such conditions as he may impose.
The Controller may require the person to furnish security in such form and manner and in such amount and to make arrangements for the payment of customs duty as the Controller may determine.
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s 21st
SEPTEMBER, 2017
An approval granted under sub-regulation (1) shall have effect for such period as the Controller may determine.
The Controller may, at any time, by notice in writing, vary or revoke any approval granted under this regulation if he is satisfied that the person —
has provided any false, misleading or inaccurate declaration or information in his application under regulation 2(2)/a/; and
has failed to comply with any condition imposed by the Controller under sub-regulation (1).
A person to whom approval has been granted under this regulation shall not use the approval, and shall take all steps to ensure that no other person uses the approval (whether on behalf of the person or otherwise), except for the purposes for which the approval was granted.
A person to whom approval has been granted under this regulation shall immediately notify the Controller of any change relating to particulars or information furnished in respect of his application made regulation 2.
Made this 29th. day of Zulhijjah, 1438 Hijriah corresponding to the 21st. day of September, 2017.
PEHIN ORANG KAYA LAILA SETIA DATO SERI SETIA
AWANG HAJI ABDUL RAHMAN BIN HAJI IBRAHIM
Minister in the Prime Minister's Office and Minister of Finance II,
Brunei Darussalam.
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