Customs Order, 2006 · As enacted · Part IX
77. Declaration of non-dutiable goods imported by sea or air
Official textFrom Attorney General's Chambers, unchanged
When any goods which are not dutiable on import are imported by sea or air, the importer thereof shall, before taking delivery of such goods and in any 631
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
BRUNEI DARUSSALAM GOVERNMENT GAZETTE case not later than 10 days after the arrival of the vessel or aircraft in which such goods are imported, 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, giving particulars of the goods imported.
vessel
"vessel" includes any ship or boat or any other description of vessel used in navigation;
No owner, master or agent of any vessel, and no pilot or agent of any aircraft arriving at any customs port or airport shall deliver any inward cargo consisting of goods which are not dutiable until he has been authorised to do so by the proper officer of customs to whom the declaration referred to in subsection
master
"master" means any person, except a pilot or harbour master, having for the time being control or charge of a vessel;
( 1) has been made.
Declaration of non~dutiable goods imported by land.
Terms defined in s 2
aircraft
Defined · s 2"aircraft" includes any kind of craft which may be used for the conveyance of passengers or goods by air;
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 port
Defined · s 2"customs port" means any port within the meaning of the Ports Act prescribed to be a customs port;
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;
master
Defined · s 2"master" means any person, except a pilot or harbour master, having for the time being control or charge of a vessel;
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;
pilot
Defined · s 2"pilot" means any person having or taking command or charge of an aircraft;
vessel
Defined · s 2"vessel" includes any ship or boat or any other description of vessel used in navigation;
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Part X
Drawback
Part XI