92. Drawback on imported goods used in manufacture

Where any goods are prescribed to be goods in respect of which drawback may be allowed on re-export as part or ingredient of any goods manufactured in Brunei Darussalam and such prescribed goods are so re-exported by the manufacturer as part or ingredient of any goods manufactured in Brunei

Darussalam, if import duty has been paid on such prescribed goods, the 636

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Controller may, on such re-export, allow to the manufacturer a drawback of the duty so paid at such rates as may be prescribed if-

(a} the goods exported have been manufactured on the premises approved by the Controller;

(b} provision to the satisfaction of the Controller has been made for the control and supervision on such premises of the deposit and issue for use of the prescribed goods;

(cj such books of account are kept as the Controller may require for the purpose of ascertaining the quantity of the prescribed goods used in such manufacture;

(dj such prescribed goods have been imported by the manufacturer;

and

(ej such prescribed goods are re-exported within one year of the date upon which import duty was paid or within such further period as may be approved by the Controller.