Customs Order, 2006 · As enacted · Part X · Drawback
86. Conditions under which drawback may be paid
Official textFrom Attorney General's Chambers, unchanged
When any goods, other than goods affected by section 88, upon which import duty has been paid are re-exported, nine-tenths of the duties calculated in accordance with subsection (2} may be repaid as drawback if-
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
the goods are identified to the satisfaction of a senior officer of customs;
the drawback claimed in respect of any one consignment of re-exported goods is not less than $500;
the goods are re-exported within one year from the date upon which import duty was paid or within such further period as may be approved by the Controller;
payment of drawback upon goods of a class to which the goods to be re-exported belong has not been prohibited by regulations made under this Order;
written notice has been given to a senior officer of customs at or before the time of re-export that a claim for drawback will be made, and such claim is made and established to the satisfaction of a senior officer of customs within 3 months of the date of re-export; and
except as provided by section 89, the goods have not been used after importation.
The amount of drawback allowed shall be calculated at the rate of the customs duty levied at the time of import.
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;
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;
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;
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 XI