27. Time and place of loading goods for export by sea

Terms defined in s 2

• export

  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;

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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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• 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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• sufferance wharf

  sufferance wharf

  Defined · s 2

  "sufferance wharf" means any place other than an approved place of loading or unloading at which the senior officer of customs may, under such conditions and in such manner as he may direct, either 600 generally or in any particular case, allow any goods to be loaded or unloaded; 11Uncustomed goods" means goods in respect of which a breach of this Order has been committed; 11value 11, in relation to imported goods, means the value of goods for the purpose of levying ad valorem customs duty and includes freight, insurance, and all other costs, charges and expenses, except any customs duty, incidental to the purchase and delivery of such goods at the place where payment of duty had been made;

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