Excise Order, 2006 · s 70

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70.
Removal of dutiable goods from warehouse
No dutiable goods shall be removed from the place of manufacture specified in a licence under section 53, Ports Department warehouse or excise control except -
{a} after payment of the excise duty payable thereon;
{b) if such goods are in a Ports Department warehouse, excise warehouse or licensed warehouse, under such conditions as the Controller may impose, for deposit in another excise warehouse or licensed warehouse;
{c) under such conditions as the Controller may impose, for re-export from Brunei Darussalam; or
{d)
under such conditions as the Controller may impose, for immediate use or release under emergency circumstances,
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and in no case shall any goods be removed from an excise warehouse until all warehouse rent and other charges due in respect thereof have been paid:
Provided that petroleum in a licensed warehouse may be removed therefrom before payment of the excise duty, if security has been lodged to the satisfaction of the Controller by which payment of duty is guaranteed, within such time as the Controller may allow.

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s 70Removal of dutiable goods from warehouse

No dutiable goods shall be removed from the place of manufacture specified in a licence under section 53, Ports Department warehouse or excise control except -

{a} after payment of the excise duty payable thereon;

{b) if such goods are in a Ports Department warehouse, excise warehouse or licensed warehouse, under such conditions as the Controller may impose, for deposit in another excise warehouse or licensed warehouse;

{c) under such conditions as the Controller may impose, for re-export from Brunei Darussalam; or

{d)

under such conditions as the Controller may impose, for immediate use or release under emergency circumstances,

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and in no case shall any goods be removed from an excise warehouse until all warehouse rent and other charges due in respect thereof have been paid:

Provided that petroleum in a licensed warehouse may be removed therefrom before payment of the excise duty, if security has been lodged to the satisfaction of the Controller by which payment of duty is guaranteed, within such time as the Controller may allow.