Customs Order, 2006 · As enacted · Part VIII · Warehousing
60. Licensed warehouses
Official textFrom Attorney General's Chambers, unchanged
The Controller may, on payment of the prescribed fee, grant a licence to any person, in this section referred to as the licensee, for warehousing goods liable to customs duties in a place or places specified in such licence.
Controller
"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3, and includes the Deputy Controller of Customs and Excise;
Any such licence shall be for such period and subject to such conditions as the Controller in each case may specify in the licence and may at any time be withdrawn by the Controller.
A senior officer of customs, or any officer of customs authorised by him for the purpose, shall at all times have access to any licensed warehouse.
officer of customs
"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;
If it appears at any time that in any licensed warehouse there is a deficiency in the quantity of dutiable goods which ought to be found therein, the licensee of such warehouse shall, in the absence of proof to the contrary, be presumed to have illegally removed such goods and shall, without prejudice to any proceedings under this Order, be liable to pay to the proper officer of customs the duty leviable on the goods found deficient:
licensed warehouse
"licensed warehouse" means a warehouse or other place licensed for the warehousing of dutiable goods under section 60;
Provided that if it is shown to the satisfaction of the Controller that such deficiency has been caused by any leakage, breakage or other unavoidable 623
BRUNEI DARUSSALAM GOVERNMENT GAZETTE accident, the Controller may remit the whole or any part of the customs duty leviable on the goods found deficient.
customs duty
"customs duty" means any import duty, export duty, surtax, surcharge or cess imposed by or under this Order;
Terms defined in s 2
Controller
Defined · s 2"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3, and includes the Deputy Controller of Customs and Excise;
customs duty
Defined · s 2"customs duty" means any import duty, export duty, surtax, surcharge or cess imposed by or under this Order;
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
licensed warehouse
Defined · s 2"licensed warehouse" means a warehouse or other place licensed for the warehousing of dutiable goods under section 60;
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;
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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Drawback
Part XI