Customs Order, 2006 · As enacted · Part X · Drawback
89. Refund to visitors and owners of samples
Official textFrom Attorney General's Chambers, unchanged
When any personal effects or other goods which have been imported by visitors to Brunei Darussalam for their personal use, or samples imported by commercial travellers, or trade samples or such other goods as may be prescribed, on which import customs duty has been paid are re-exported within 3 months from the date of importation or within such further period as the Controller may either generally or in any special case allow, the Controller may allow a drawback of such 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 duty
Defined · s 2"customs duty" means any import duty, export duty, surtax, surcharge or cess imposed by or under this Order;
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;
Part XI