Excise Order, 2006 · s 20

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s 20Remission of excise duty on goods lost etc. before or after removal from excise control

(1)

If any dutiable goods are, by unavoidable accident, lost, damaged or destroyed at any time after their arrival within Brunei Darussalam, and before removal from excise control, the Controller may remit the whole or any part of the excise duty payable thereon.

(2)

After removal of any goods from excise control, no abatement of excise duties shall be allowed on any such goods on account of loss or damage, or on account of any claim-fa)

to pay excise duty at a preferential rate; or

{b)

that the weight, measure, volume or value as determined by the proper officer of excise for the purpose of ascertaining the excise duty on such goods, or any other factor affecting the goods, is incorrect,

706

unless notice in writing of the claim has been given at or before the time of the removaL