Excise Order, 2006 · As enacted · Part XIII
100. Keeping of business records
Official textFrom Attorney General's Chambers, unchanged
Every importer must keep or cause to be kept in Brunei Darussalam business records for a period of at least 7 years.
importer
"importer" means any person by or for whom goods are imported; and includes the consignee of goods and any person who is or becomes the owner of, or entitled to the possession of, or beneficially interested in any goods on or at any time after importation thereof and before such goods have ceased to be subject to excise control;
Every such person must, as and when required by a proper officer of excise-
proper officer of excise
"proper officer of excise" means any officer of excise acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;
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{a) make the records available to the Controller;
Controller
"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3 of the Customs Order, 2006, and includes the Deputy Controller of Customs and Excise;
{b) provide copies of the records as required; and
{c) answer any questions put to him by any such officer relevant to matters arising under this Order.
Where, for the purposes of complying with subsection (2), information is recorded or stored by means of an electronic or other device, the importer or agent thereof shall, at the request of a proper officer of excise, operate the device, or cause it to be operated, to make the information available to him.
Any person who fails to comply with this section shall be guilty of an offence and liable on conviction to a fine not exceeding $50,000.
Business records.
Terms defined in s 2
Controller
Defined · s 2"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3 of the Customs Order, 2006, and includes the Deputy Controller of Customs and Excise;
importer
Defined · s 2"importer" means any person by or for whom goods are imported; and includes the consignee of goods and any person who is or becomes the owner of, or entitled to the possession of, or beneficially interested in any goods on or at any time after importation thereof and before such goods have ceased to be subject to excise control;
proper officer of excise
Defined · s 2"proper officer of excise" means any officer of excise acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;
Part XIV
Search, Seizure and Arrest
Part XV
Provisions as to Trial and Proceedings
Part XVI
Offences and Penalties
Part XVII