Customs Order, 2006 · As enacted · Part XV
Section 152
Official textFrom Attorney General's Chambers, unchanged
The Minister may, with the approval of His Majesty the Sultan and
Yang Di-Pertuan, make such regulations as are necessary or expedient for giving effect to and carrying out the provisions of this Order, including the prescription of fees and of any other thing required to be prescribed under this Order, and for the due administration thereof.
Without prejudice to the generality of subsection (I], the Minister may make regulations to provide for -
the powers and duties to be exercised and performed by officers of customs;
the conduct of all matters relating to the collection of customs duties, including the time of payment thereof;
customs ports and legal landing places within the customs ports or at any other places for the landing and shipping of goods imported or exported, and defining the limits of such ports and landing places and prescribing the goods that may be landed or shipped thereat;
places of import and export and the routes to be used for the import and export of goods by land;
customs airports for the import, export and transhipment of goods by air;
(fl the conditions subject to which goods may be imported under the preferential tariff;
the fees to be paid by the masters or agents of vessels or by the pilots or agents of aircraft or by the persons in charge of vehicles or by the importers or exporters of goods or their agents in respect of the services of
I officers of customs rendered on request beyond the ordinary hours
I prescribed and the conditions under which such services may be rendered;
(h}
the amount to be paid as warehouse rent on goods deposited in warehouses other than the Ports Department warehouses, customs warehouses or licensed warehouses;
(i}
the fees, if any, to be paid for permits and licences, other than warehouse licences;
(j}
frontier areas and for regulating or prohibiting, either absolutely or conditionally, the movement of goods or persons within such areas for the purposes of this Order;
(k}
prohibiting the payment of drawback upon the re-exportation of any specified goods or class of goods;
(l}
specifying the goods dutiable on import in respect of which drawback may be allowed on re-export as part or ingredient of any goods manufactured in Brunei Darussalam and for fixing the rate of drawback thereon;
(m} compounding offences;
(n}
defining any goods for the purposes of this Order;
(o}
penalties for any contravention or failure to comply with any of the provisions of any regulation made under this section or with the restrictions or conditions of any licence or permission granted under any such regulation:
Provided that no such penalty shall exceed the penalty prescribed under section 146;
(p}
any matter which requires to be prescribed under this Order;
(q}
inland customs stations at which customs duties may be collected;
(r}
the days and times during which any customs office, customs warehouse, licensed warehouse, inland customs station or inland clearance depot may be open for business and the times during which any goods may be landed, shipped or loaded at any customs ports or customs airport or imported or exported by land at any place of import and export;
(s}
the control by officers of customs of traffic carried on in local craft or coasting vessels in the territorial or inland waters of Brunei Darussalam;
(t}
the flag to be flown by vessels employed for the prevention of smuggling;
674
675 13th. MARCH, 2006
{u}
the forms, if any, to be used under this Order;
{v}
the deposit, custody and withdrawal of goods in and from customs warehouses and licensed warehouses and the management and control of the same;
{w} the manner in which dutiable or prohibited goods shall or shall not be packed, and for regulating or prohibiting the inclusion of dutiable or prohibited goods in the same package or receptacle with non-dutiable goods;
{x}
standard containers in which dutiable goods shall be exported;
{y}
the opening and examination of packages imported or exported by post for assessment of duty on dutiable goods and detection of attempts to evade the payment of customs duty;
{z}
the issue of licences;
{za}
the stock books to be kept by licensees and the method of keeping the same;
{zb} the method of importing, exporting, transporting or removing any goods under a licence or permit;
{zc}
the manner in which goods may be transhipped, or goods in transit may be moved;
{zd}
the manner in which intoxicating liquor shall be denatured in a customs warehouse or licensed warehouse;
{ze}
the conditions under which any goods may be moved in transit through Brunei Darussalam;
{zf}
permits and other documents to be carried by local craft or barges transporting cargo from or to vessels in a customs port;
{zg}
the amount to be paid as wharf dues in respect of Government warehouses other than Ports Department warehouses;
{zh} the adoption and implementation of the provisions of Article VII of the General Agreement on Tariffs and Trade, 1994 in respect of customs valuation and matters related thereto;
{zi}
the conduct of all matters relating to duty-free shops.
Appeal from decision of Controller.
Terms defined in s 2
aircraft
Defined · s 2"aircraft" includes any kind of craft which may be used for the conveyance of passengers or goods by air;
Controller
Defined · s 2"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3, and includes the Deputy Controller of Customs and Excise;
customs airport
Defined · s 2"customs airport" means any place which has been prescribed as a customs airport; 597 13th. MARCH, 2006
customs duty
Defined · s 2"customs duty" means any import duty, export duty, surtax, surcharge or cess imposed by or under this Order;
customs port
Defined · s 2"customs port" means any port within the meaning of the Ports Act prescribed to be a customs port;
customs warehouse
Defined · s 2"customs warehouse" means a warehouse or other place established by the Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, under section 59 for the deposit of dutiable goods;
denatured
Defined · s 2"denatured" means effectually rendered unfit for human consumption to the satisfaction of the Controller; 11dutiable goods" means all goods subject to the payment of customs duty and on which such duty has not yet been paid;
export
Defined · s 2"export" means to take or cause to be taken out of Brunei Darussalam by land, sea or air or to place any goods in a vessel, conveyance or aircraft for the purpose of such goods being taken out of Brunei Darussalam by land, sea or air: Provided that goods bona tide in transit, including goods which have been transhipped, shall not, for the purpose of levy of customs duties, be deemed to be exported unless they are or become uncustomed goods;
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
import
Defined · s 2"import" means to bring or cause to be brought into Brunei Darussalam by land, sea or air: Provided that goods bona {zde in transit, including goods for transhipment, shall not, for the purpose of levy of customs duties, be deemed to be imported unless they are or become uncustomed goods;
in transit
Defined · s 2"in transit" means taken or sent from any country and brought into Brunei Darussalam by land, sea or air, whether or not landed or transhipped in Brunei Darussalam, for the sole purpose of being carried to another country either by the same or another conveyance; 11legal landing place" means any place for the landing and shipping of goods within the limits of a port defined under the Ports Act and any other place which has been prescribed as a legal place for the landing and shipping of goods; 599 13th. MARCH, 2006
inland clearance depot
Defined · s 2"inland clearance depot" means a common user inland facility equipped with fixed installations and offering services for handling and temporary storage of any kind of goods carried by land and placed under customs control under section 64;
inland customs station
Defined · s 2"inland customs station" means a place prescribed for the collection of duties under paragraph {q} of subsection (2) of section 152 and, in relation to any prescribed route under paragraph {d) of subsection (2) of section 152, means a place so prescribed for such route;
licensed warehouse
Defined · s 2"licensed warehouse" means a warehouse or other place licensed for the warehousing of dutiable goods under section 60;
liquor
Defined · s 2"liquor" includes all liquids containing more than 2 per centum of pure alcohol by weight but does not include denatured spirits;
local craft
Defined · s 2"local craft" means any junk, tongkang, perahu, kumpit or other similar type of vessel, and any steam or motor vessel under 15 nett registered tons, and includes any type of motor vessel whether fitted with an inboard engine or an outboard motor;
preferential tariff
Defined · s 2"preferential tariff" means the tariff of the different rates of duty imposed by order of the Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, under subsection (2) of section 9;
prohibited goods
Defined · s 2"prohibited goods" means goods the import or export of which is prohibited/ either absolutely or conditionally/ by an order under section 31 or by any other written law for the time being in force in Brunei Darussalam;
warehouse
Defined · s 2"warehouse" means a place for the deposit of goods under customs control. (2) For the purposes of this Order, goods shall be deemed to be under customs control whilst they are deposited or held in any free trade zone, or in any Ports Department warehouse, customs warehouse or licensed warehouse, post office, or in any vessel, conveyance, aircraft or place from which they may not be removed except with the permission of the proper officer of customs. (3) References in this Order - {aj to a document or record include, in addition to a document or record on paper, references to any, or part of any - (i) document or record kept on any magnetic, optical, chemical or other medium; (ii) photograph; (iii) map, plan, graph, picture or drawing; (iv) film, including a microfilm and a microfiche, negative, disc, tape, soundtrack or any other device in which one or more visual images, sounds or other data are embodied so as to be capable, with or without the aid of some other equipment, of being reproduced therefrom; {bj to a document or record in writing, or the making of a document or record in writing, include, unless the context otherwise requires, any electronic notice or the making, serving or submitting of such a notice under this Order; and (c) to a person - (i) in respect of a body corporate or unincorporated body, include references to the director, manager, secretary or other similar officer of that body corporate or unincorporated body, or of a person purporting to act in any such capacity; (ii) in respect of partnership, include references to the partner, secretary or other similar officer of that partnership, or of a person purporting to act in any such capacity; (d) to this Order include references to regulations made under this Order.