Customs Order, 2006 · As enacted · Part III · Levying of Customs Duties
9. Power of Minister to fix customs duties by order
Official textFrom Attorney General's Chambers, unchanged
The Minister may, with the approval of His Majesty the Sultan and
Yang Di-Pertuan, by order published in the Gazette, fix the customs duties to be levied on any goods imported into or exported from Brunei Darussalam and to be paid by the importer or exporter, as the case may be.
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
Any such order may impose different rates of import duty upon goods which are shown to the satisfaction of the Controller to have been consigned from one of the prescribed countries and either
import
"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;
to be the produce of one of the prescribed countries; or
to have been manufactured in one of the prescribed countries.
Notwithstanding subsection (2L no goods shall be admitted under the preferential tariff unless the importer shall comply with any regulations made under this Order in that behalf.
preferential tariff
"preferential tariff" means the tariff of the different rates of duty imposed by order of the Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, under subsection (2) of section 9;
Without prejudice to any other remedy, any customs duty payable under this Order may be recovered as a civil debt due to the Government.
customs duty
"customs duty" means any import duty, export duty, surtax, surcharge or cess imposed by or under this Order;
In this section, "prescribed country" means a country which has been specified as a prescribed country by an order made under this section.
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;
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;
preferential tariff
Defined · s 2"preferential tariff" means the tariff of the different rates of duty imposed by order of the Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, under subsection (2) of section 9;
Part IV
Importation and Exportation
Part VI
General Provisions Affecting Vessels in Territorial Waters
Part VII
Manifests
Part VIII
Warehousing
Part IX
Part C
Part X
Drawback
Part XI