Excise Order, 2006 · s 36

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s 36( 1)

This Part shall not apply to vessels of the following classes -

(a} vessels other than vessels propelled by mechanical power engaged solely in fishing and licensed for the purpose of fishing under any written law for the time being in force in Brunei Darussalam;

(b} vessels whose movements are confined to navigable rivers upstream of an excise station situated at or near the mouth of such river;

(c} privately-owned pleasure vessels not plying for hire and not carrying cargo;

(d} vessels of a class in respect of which an order under subsection (2)

is in force.

(2)

The Minister may, with the approval of His Majesty the Sultan and

Yang Di-Pertuanl by order, exempt 1 either absolutely or conditionally, any class of vessels from the operation of this Part.

Application to aircraft.