20. Calculation of import duty

Terms defined in s 2

• customs duty

  customs duty

  Defined · s 2

  "customs duty" means any import duty, export duty, surtax, surcharge or cess imposed by or under this Order;

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• goods

  goods

  Defined · s 2

  "goods" includes animals, birds, fish, plants and all kinds of movable property;

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• import

  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;

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• licensed warehouse

  licensed warehouse

  Defined · s 2

  "licensed warehouse" means a warehouse or other place licensed for the warehousing of dutiable goods under section 60;

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• officer of customs

  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;

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• petroleum

  petroleum

  Defined · s 2

  "petroleum" means any mineral oil or relative hydrocarbon in its solid, liquid or gaseous form existing in its natural condition and includes casing head petroleum spirit, bituminous shales, other stratified deposits from which oil can be extracted commercially and petroleum products obtained from the process of manufacture;

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• warehouse

  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.

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