22. Time of importation when duty is imposed or abolished

Whenever by virtue of an order made under subsection ( 1} of section 9

customs duty is ftxed on any goods which previously were not dutiable goods or any customs duty on goods is abolished or when the importation or exportation of any goods is prohibited or any such prohibition abolished by an order made under section 31 and it becomes necessary for the purposes of this Order to determine the time at which an importation or exportation of any goods made and completed shall be deemed to have had effect, such importation or exportation shall, notwithstanding anything contained in this Order, be deemed to be -

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{a} in the case of importation by sea, the time at which the vessel importing such goods had actually come within the limits of the customs port to which such goods are consigned;

{b) in the case of importation by land, the time at which such goods come within Brunei Darussalam;

{c) in the case of importation by air, the time at which the aircraft lands at a customs airport;

{d) in the case of exportation by sea, the time at which shipment of such goods on board the vessel by which they were exported commenced;

{e) in the case of exportation by land, the time at which such goods leave Brunei Darussalam;

{f)

in the case of exportation by air, the time at which the aircraft leaves a customs airport;

in the case of importation from a free trade zone, the time at which the goods enter the customs territory;

in the case of goods removed from the customs territory into a free trade zone for export, the time at which the goods are brought into the free trade zone.