Customs Order, 2006 · As enacted · Part IX
74. Declaration of dutiable goods imported
Official textFrom Attorney General's Chambers, unchanged
Every importer of dutiable goods, warehoused under section 61 or exempted from being warehoused by virtue of paragraph fa) of the proviso to subsection ( 1) of that section shall, before removal of such goods or any part thereof from customs control, make personally or by his agent to the proper officer of customs a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, of the goods imported, and in any particular case, the proper officer of customs may, by notice in writing, require the importer either personally or by his agent to submit such declaration within 3 days of the receipt of such notice, and the importer shall be required to comply with such notice if it is within his power to do so.
importer
"importer" means any person by or for whom goods are imported; and includes the consignee of goods and any person who is or becomes the owner of, or entitled to the possession of, or beneficially interested in any goods on or at any time after importation thereof and before such goods have ceased to be subject to customs control;
Every importer of dutiable goods exempted from being warehoused under subsection ( 1) of section 61 shall, upon arrival of such goods at a place of import, make personally or by his agent to the proper officer of customs a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, of the goods imported, and shall pay the duties and other charges leviable thereon.
import
"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;
The addressee of any dutiable goods imported by post shall, on demand by the proper officer of customs, make personally or by his agent to such officer a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, of the goods imported.
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
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;
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
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;
importer
Defined · s 2"importer" means any person by or for whom goods are imported; and includes the consignee of goods and any person who is or becomes the owner of, or entitled to the possession of, or beneficially interested in any goods on or at any time after importation thereof and before such goods have ceased to be subject to customs control;
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;
Part C
Part X
Drawback
Part XI