Laws
Customs Order, 2006
Part IV
s 26

In forceAs enactedCurrent version · As enactedSee versions on Attorney General's Chambers(opens the publisher’s site)

Contents

Customs Order, 2006

Find in this law

1Citation and long title
2Interpretation

Part II

3
4Officers of customs deemed public servants
5Powers of police officers
6(1)
7Persons employed on customs duty deemed proper officers of customs for such service
8Powers of investigation

IIILevying of Customs Duties

9Power of Minister to fix customs duties by order
10Power of Controller to fix value of dutiable goods
11Classification and valuation by proper officer of customs
12Powers of Minister to exempt
13Power of Minister to remit customs duties
14Re-imposition of customs duty
15Return of duty or other charges overpaid or erroneously paid
16Payment of duty etc. short paid or erroneously refunded
17Recovery of customs duties from persons leaving Brunei Darussalam
18Duty on goods re-imported
19Remission of import duty on goods lost etc. before or after removal from customs control
20Calculation of import duty
21Calculation of export duty
22Time of importation when duty is imposed or abolished
23Questions in respect of goods deemed dutiable

IVImportation and Exportation

24Time and place of landing goods by sea
25Places of landing of goods imported by air
26Time and place of import by land
27Time and place of loading goods for export by sea
28Time and place of export by land
29Exportation by air
30The Controller may exempt any person from all or any of the provisions of sections 24, 25, 26, 27, 28 and 29 on such conditions as he may t...
31
32The Controller may, either generally or in a particular case or in respect of a particular area, require security to be given by any person...
33Arriving vessels, unless exempted, to produce last clearance
34
35
36The master or agent of any vessel shall, at the time of applying for clearance- 615 {a) unless exempted by the senior officer of customs, d...
37The proper officer of customs shall endorse upon the clearance granted the list of goods delivered under section 36, or at his discretion s...
38The proper officer of customs may refuse to grant clearance to any vessel until- {a} section 36 has been complied with; (b} section 55 conc...
39(1 J This Part shall not apply to vessels of the following classes -
40Application to aircraft

VIGeneral Provisions Affecting Vessels in Territorial Waters

41Vessels in territorial waters
42Hovering
43Goods unaccounted for deemed uncustomed
44Missing goods deemed illegally landed
45When, in exercise of the powers conferred by this Order, a proper officer of customs boards any vessel, the master of such vessel shall pro...
46Power to seal up and secure hatchways, goods etc. and use of ship's stores
47Prohibition of carriage of dutiable goods in local craft
48Bulk not to be broken etc.
49Application to aircraft

VIIManifests

50Master, owner or agent of arriving vessel to furnish inward manifest
51Person in charge of local craft to make declaration on arrival
52Correction to be made on completion of discharge and liability of master
53Pilot, owner or agent of arriving aircraft to furnish inward manifest
54Outward manifest of vessel to be furnished
55Person in charge of local craft to make declaration before departure
56Pilot of departing aircraft to furnish outward manifest
57Local craft arriving at or leaving certain navigable rivers
58Saving in respect of exempted vessels and certain aircraft

VIIIWarehousing

59Minister may establish customs warehouses
60Licensed warehouses
61All goods to be deposited in warehouse on arrival
62Warehouse deposit receipts
63Licensing of duty-free shops
64Licensing of inland clearance depot
65Power to open and examine packages
66Detention of goods where doubt exists
67Protection of officers of customs from liability
68(1)
69Dangerous goods
70Government lien over goods deposited in customs warehouse
71Removal of dutiable goods from warehouse
72Goods arriving in Brunei Darussalam for transhipment and landed at a customs port to await the arrival of the vessel to which they are inte...
73

Part IX

74Declaration of dutiable goods imported
75Declaration to give full and true account
76(1)
77Declaration of non-dutiable goods imported by sea or air
78When any goods which are not dutiable on import are imported by land, the importer thereof shall, upon the arrival of such goods, make pers...
79(1)
80When any goods which are not dutiable on export are exported by land, the exporter thereof shall make personally or by his agent to the pro...
81Declaration to give full and true account

Part C

82Passengers' baggage etc. and postal goods exempted
83Saving provision
84Control of agents
85Person in charge of goods imported etc. by land deemed agents

XDrawback

86Conditions under which drawback may be paid
87Declaration by claimant
88Drawback on destroyed goods
89Refund to visitors and owners of samples
90Relief from duty on goods temporarily imported
91Export and re-import of trade samples free of duty
92Drawback on imported goods used in manufacture

XIMiscellaneous

93Documents to be produced on demand
94Keeping of business records
95
96(1)
97(1)
98Service of notices
99Baggage of passengers
100Proper officer of customs may take samples
101No dutiable goods shall be packed in any manner calculated to deceive an officer of customs so that a proper account of such goods may not...
102ll) Where any new import duty is imposed or where any such duty is increased, and any goods in respect of which the duty is payable are del...
103(1)

Part XII

104
105Notwithstanding anything in this Order, every provision of this Order that confers on an officer of customs the power to enter any dwelling...
106When search may be made without warrant
107Power to search vessels and aircraft
108Every senior officer of customs shall be entitled to exercise in and upon and in respect of any vessel, aircraft, landing place, wharf or f...
109
110
111Officers of customs may stop and search conveyances
112Power to set up roadblocks
113Power to open packages and examine goods
114Any person landing, or being about to land, or having recently landed, from any vessel or aircraft, or leaving any vessel or aircraft in te...
115
116{1)
117{1)
13thMARCHI 2006 {b) fails to comply with or contravenes any of the conditions imposed under subsection (1), shall be guilty of an offence and l...
118Powers of arrest

Part XIII

119Notwithstanding the provisions of any written law to the contrary, a Court of a Magistrate shall have jurisdiction to try any offence under...
120If in any prosecution in respect of any goods seized for non-payment of duties or for any other cause of forfeiture or for the recovery of...
121Presumptions of possession of dutiable, prohibited or uncustomed goods
122Proportional examination or testing of goods seized to be accepted by courts
123Evidence of analysis may be given in writing
124Proof as to registration or licensing of vessels in Brunei Darussalam
125Proof as to tonnage or build of craft
126Notwithstanding the prov1s1ons of the Criminal Procedure Code
127On any trial before any court and in any proceedings on appeal to any appellate court, relating to the seizure of goods subject to forfeitu...
128
129Confidentiality of information
130Goods liable to seizure liable to forfeiture
131Court to order disposal of goods seized

132Goods seized in respect of which there is no prosecution forfeited if not claimed within one month
133Goods or amount forfeited may be delivered or refunded to owner or other person
134
135Nothing in this Order contained shall prevent the prosecution, conviction and punishment of any person according to the provisions of any o...
136
137No person shall, in any proceedings before any court in respect of the seizure of any goods in the exercise or purported exercise of any po...

Part XIV

138
139
140
141
142Any person who knowingly advances or furnishes money for the purpose of establishing or conducting any business comprising the sale, purcha...
143Any person who -
144
145(1) If any officer of customs -
146Every omission or neglect to comply with, and every act done or attempted to be done contrary to, this Order, or any breach of the conditio...
147
148
149The Controller may order such rewards as he may think fit to be paid to any officer or other person for services rendered or expenses incur...

Part XV

150Every register, certificate, licence, book, instrument or other document prescribed by this Order shall be made in such form, if any, as ma...
151(1) The Minister may, with the approval of His Majesty the Sultan and Yang Di-Pertuan, exempt any person or description of persons from all...
152(1) The Minister may, with the approval of His Majesty the Sultan and Yang Di-Pertuan, make such regulations as are necessary or expedient...
153Where it is provided in this Order that the decision on any matter rests with the Controller, except in the case of a decision made pursuan...
154The Controller may charge such fee as he may consider reasonable in respect of any act or service done or rendered by the Royal Customs and...
155(1)
156
157The Customs Act is hereby repealed. 676 Made this 4th. day of Safar, 1427 Hijriah corresponding to the 4th. day of March, 2006 at Our Istan...

Customs Order, 2006 · As enacted · Part IV · Importation and Exportation

26. Time and place of import by land

No plain-English summary for s 26 yet. See the rest of this law

Official textFrom Attorney General's Chambers, unchanged

No goods shall be imported by land except-

goods

Defined · s 2

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

Open s 2

(a} at a prescribed place of import and, where a route has been prescribed, by such route; and

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;

Open s 2

(b)

on such days and during such times as may be prescribed for such importation, unless permission to import goods on other days and during other times has been granted by the proper 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;

Open s 2

Terms defined in s 2

goods
Defined · s 2
"goods" includes animals, birds, fish, plants and all kinds of movable property;
Open s 2
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;
Open s 2
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;
Open s 2

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Part VI

General Provisions Affecting Vessels in Territorial Waters

Read on from Part VI

Part VII

Manifests

Read on from Part VII

Part VIII

Warehousing

Read on from Part VIII

Part IX

Read on from Part IX

Part C

Read on from Part C

Part X

Drawback

Read on from Part X

Part XI

Miscellaneous

Read on from Part XI

Part XII

Read on from Part XII

Part XIII

Read on from Part XIII

Part XIV

Read on from Part XIV

Part XV

Read on from Part XV

Details

Customs Order, 2006 · s 26

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Where this comes from

Attorney General's Chambers · Customs Order, 2006, As enacted. Reader record updated on 2 Oct 2026.

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