Excise Order, 2006 · s 71

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s 71Landing of goods for transhipment

Goods arriving in Brunei Darussalam for transhipment and landed at a customs port to await the arrival of the vessel to which they are intended to be transhipped shall, if they are dutiable on import or export, or prohibited to be imported or exported, or belong to a class of such goods, be deposited in a Ports

Department warehouse, excise warehouse or licensed warehouse or in any other warehouse approved by the Controller and shall be liable to warehouse rent at the prescribed rates applicable to such goods under the Ports Act (Chapter 144) or this

Order or, if such rates are not prescribed, at the prescribed rates applicable under the Ports Act (Chapter 144) or this Order to goods warehoused prior to export:

Provided that the Controller may exempt any particular goods from the operation of this section.