Section 78

Terms defined in s 2

• agent

  agent

  Defined · s 2

  "agent", in relation to a vessel, includes a chinchew and a comprador;

  Open s 2
• Controller

  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;

  Open s 2
• goods

  goods

  Defined · s 2

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

  Open s 2
• import

  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;

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• importer

  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;

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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;

  Open s 2