Customs Order, 2006 · s 21

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s 21Calculation of export duty

The rate of export duty and the valuation, if any, applicable to any goods shall be 610

{a} in the case of goods lawfully exported, the rate and valuation in force on the day on which a receipt is issued for the payment of duty:

Provided that when payment of duty in arrears has been permitted under section 76, the rate and valuation shall be the rate and valuation in force on the day on which the goods are released by the proper offtcer of customs or, as the case may be, by an offtcer appointed under any law for the time being in force in

Brunei Darussalam relating to the collection of export duties on goods exported from Brunei Darussalam;

{b) in the case of uncustomed goods, the rate and valuation in force on the day on which such goods became uncustomed goods, if known, or the rate and valuation in force on the day of seizure, whichever is the higher.