Customs Order, 2006 · s 19

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19.
Remission of import duty on goods lost etc. before or after removal from customs control
(1)
If any dutiable goods which have been imported are, by unavoidable accident, lost, damaged or destroyed at any time after their arrival within Brunei
Darussalam, and before removal from customs control, the Controller may remit the whole or any part of the customs duty payable thereon.
(2)
After removal of any goods from customs control, no abatement of customs duties shall be allowed on any such goods on account of loss or damage, or on account of any claim -
609
(a) to pay customs duty at a preferential rate; or
(b) that the weight, measure, volume or value as determined by the proper officer of customs for the purpose of ascertaining the customs duty on such goods, or any other factor affecting the goods, is incorrect, unless notice in writing of the claim has been given at or before the time of the removal.
(3)
After removal of any goods from customs control, no abatement of export duty shall be allowed on any such goods on account of damage, theft or loss.

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s 19Remission of import duty on goods lost etc. before or after removal from customs control

(1)

If any dutiable goods which have been imported are, by unavoidable accident, lost, damaged or destroyed at any time after their arrival within Brunei

Darussalam, and before removal from customs control, the Controller may remit the whole or any part of the customs duty payable thereon.

(2)

After removal of any goods from customs control, no abatement of customs duties shall be allowed on any such goods on account of loss or damage, or on account of any claim -

609

(a)

to pay customs duty at a preferential rate; or

(b)

that the weight, measure, volume or value as determined by the proper officer of customs for the purpose of ascertaining the customs duty on such goods, or any other factor affecting the goods, is incorrect, unless notice in writing of the claim has been given at or before the time of the removal.

(3)

After removal of any goods from customs control, no abatement of export duty shall be allowed on any such goods on account of damage, theft or loss.