Customs Order, 2006 · As enacted · Part XI · Miscellaneous
94. Keeping of business records
Official textFrom Attorney General's Chambers, unchanged
( 1)
Every importer and exporter must keep or cause to be kept in Brunei
importer
"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;
Darussalam business records for a period of at least 7 years.
Every such person must, as and when required by a proper officer of customs
officer of customs
"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;
(a}
make the records available to the Controller;
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;
(b} provide copies of the records as required; and 637
answer any questions put to him by any such officer relevant to matters arising under this Order.
Where, for the purposes of complying with subsection (2), information is recorded or stored by means of an electronic or other device, the importer, exporter or agent thereof shall, at the request of a proper officer of customs, operate the device, or cause it to be operated, to make the information available to him.
Any person who fails to comply with this section shall be guilty of an offence and liable on conviction to a fine not exceeding $50,000.
Business records.
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;
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;
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;