Customs Order, 2006 · As enacted · Part X · Drawback
87. Declaration by claimant
Official textFrom Attorney General's Chambers, unchanged
Every person claiming drawback on any goods re-exported shall, personally or by his agent, make to a senior officer of customs a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, that such goods have actually been re-exported and have not been re-landed and are not intended to be re-landed at any customs port, customs airport or place in Brunei Darussalam or within any port of Brunei Darussalam, where goods of a like description are liable to import duty.
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;
customs airport
Defined · s 2"customs airport" means any place which has been prescribed as a customs airport; 597 13th. MARCH, 2006
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;
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