Customs Order, 2006 · As enacted · Part X · Drawback
88. Drawback on destroyed goods
Official textFrom Attorney General's Chambers, unchanged
The Controller may allow drawback of import duty on goods which suffer deterioration or damage and are destroyed in the presence of a senior officer of customs, if the conditions set out in section 86 in respect of re-exported goods are fulfilled in respect of such destroyed goods, and sections 86 and 87 shall, with such modifications as the circumstances of the case may require, apply to such goods.
Controller
"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3, and includes the Deputy Controller of Customs and Excise;
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;
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