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Updated 8 Oct 2026, 02:43

Laws
Customs (Valuation of Imported Goods) Rules, 2001
s 10

In forceAs enactedCurrent version · As enacted

Contents

Customs (Valuation of Imported Goods) Rules, 2001

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1These Rules may be cited as the Customs (Valuation of Imported Goods)
2The provisions of Article VII of the General Agreement on Tariffs and Trade 1994 are adopted and shall have the effect of implementing proc...
3(1)
11th2001 (a} are within a group or range of imported goods produced by a particular industry or sector of industry that includes identical good...

4The customs value of imported goods shall be the transaction value, that is the price actually paid or payable for the goods when sold for...
5
6
7
8
9jl}
10
11
12
13Where the conversion of currency is necessary for the determination of the customs value, the rate of exchange to be used shall be that whi...
14The conversion rate to be used shall be that in effect at the time of importation of the goods into Brunei Darussalam. Further regulation o...
15The Controller, with the approval of the Minister, may further regulate the provisions concerning the rate of exchange for the purpose of d...

16ll) A duly appointed officer of customs shall, within 30 days of the date of the Custom declaration, determine the customs value of importe...
17
18Where a conversion of currency is necessary in determining the customs value and the determination causes a shortage in payment of the impo...
19Subject to rule 13, where the customs value determined causes an excess in payment of the import duties, a refund of the excess amount shal...
20If, in the course of determining the customs value of imported goods, it becomes necessary to delay the final determination of such customs...

21Where a dispute arises between the importer and the officer of customs responsible for determining the customs value of goods, the importer...
22Where the objection is overruled by the Controller, the security shall be transferred and the import duty due shall be deemed paid, and if...
23Any person wishing to exercise an initial right of appeal without penalty against the decision of the Controller in relation to the provisi...
24
25At the hearing of the appeal by the Minister, the appellant or his duly authorised representative, as also the Controller or an officer of...
26The onus of proving that any decision of the Controller, made under the provisions of these Rules, is not justified shall be upon the appel...
27
28All information 'which is by nature confidential or which is provided on a confidential basis for the purposes of customs valuation shall b...
29Upon written request, the importer shall have the right to an explanation in writing from the customs administration of Brunei Darussalam a...
30Nothing in these Rules shall be construed as restricting or-calling into question the right of customs administration to satisfy itself as...
31The interpretative notes contained in the Annex to the Agreement on the

Customs (Valuation of Imported Goods) Rules, 2001 · As enacted

Section 10

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Part IV

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Customs (Valuation of Imported Goods) Rules, 2001 · s 10

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Attorney General's Chambers · Customs (Valuation of Imported Goods) Rules, 2001, As enacted. Reader record updated on 9 Sep 2026.

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Updated 8 Oct 2026, 02:43