Customs Order, 2006 · As enacted · Part III · Levying of Customs Duties
21. Calculation of export duty
Official textFrom Attorney General's Chambers, unchanged
The rate of export duty and the valuation, if any, applicable to any goods shall be 610
export
"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;
{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:
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
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.
Terms defined in s 2
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;
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