In forceAs enactedCurrent version · As enacted
Contents
Excise Duties Order, 2007 · As enacted
Section 3
Official textFrom Attorney General's Chambers, unchanged
(1)
There shall be charged, in respect of any goods imported into or manufactured in Brunei Darussalam, excise duties at the respective rates set out in the fifth column of the First Schedule which shall be such percentage of the value of the goods.
(2)
Any such duties shall be levied, collected and paid in accordance with the Excise Order, 2006 (S 40/06).
(3)
Notwithstanding sub-par~graphs (1) and (2), where the total amount of excise duty computed with reference to any one excise document -
{a)
is less than one dollar, no excise duty shall be charged;
{b)
exceeds one dollar and includes a fraction of a dollar, the fraction shall be treated as a complete dollar.