Customs Order, 2006 · As enacted · Part III · Levying of Customs Duties
16. Payment of duty etc. short paid or erroneously refunded
Official textFrom Attorney General's Chambers, unchanged
Whenever 607
through inadvertence, error, collusion, misconstruction on the part of any officer of customs, or through misstatement as to value, quantity or description by any person, or for any other reason, the whole or any part of any customs duties or other moneys payable under this Order have not been paid; or
officer of customs
"officer of customs" means- (a) the Controller; (b) any Deputy Controller, Assistant Controller, Senior Superintendent, Superintendent, Deputy Superintendent or Assistant Superintendent of Customs and Excise appointed under section 3; and (c) the persons authorised by section 5 to exercise the powers of senior officers of customs or of officers of customs and any person appointed by His Majesty the Sultan and Yang Di-Pertuan to act as an officer of customs;
the whole or any part of such customs duties or other moneys, after having been paid, have been, owing to any cause, erroneously refunded,
BRUNEI DARUSSALAM GOVERNMENT GAZETTE the person liable to pay such customs duties or other moneys or the person to whom such refund has erroneously been made, as the case may be, shall pay the deficiency or repay the amount paid to him in excess, on demand being made within one year from the date on which customs duty was payable or deficient customs duty was paid or the refund was made, as the case may be, and without prejudice to any other remedy for the recovery of the amount due, any dutiable goods belonging to such person which may be in any customs warehouse or licensed warehouse may be detained until such customs duty or deficiency be paid or the refund be paid, as the case may be.
customs duty
"customs duty" means any import duty, export duty, surtax, surcharge or cess imposed by or under this Order;
Terms defined in s 2
customs duty
Defined · s 2"customs duty" means any import duty, export duty, surtax, surcharge or cess imposed by or under this Order;
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;
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
licensed warehouse
Defined · s 2"licensed warehouse" means a warehouse or other place licensed for the warehousing of dutiable goods under section 60;
officer of customs
Defined · s 2"officer of customs" means- (a) the Controller; (b) any Deputy Controller, Assistant Controller, Senior Superintendent, Superintendent, Deputy Superintendent or Assistant Superintendent of Customs and Excise appointed under section 3; and (c) the persons authorised by section 5 to exercise the powers of senior officers of customs or of officers of customs and any person appointed by His Majesty the Sultan and Yang Di-Pertuan to act as an officer of customs;
Part IV
Importation and Exportation
Part VI
General Provisions Affecting Vessels in Territorial Waters
Part VII
Manifests
Part VIII
Warehousing
Part IX
Part C
Part X
Drawback
Part XI