18. Recovery of excise duties from persons leaving Brunei Darussalam

Where the Controller has reason to believe that any person is about or is likely to leave Brunei Darussalam without paying any excise duties, he may issue to the Controller of Immigration a certificate containing particulars of the duties so payable with a request that such person be prevented from leaving

Subject to any order issued or made under any written law relating to banishment or immigration, the Controller of Immigration who receives a request under subsection ( 1) in respect of a person shall exercise all measures which may include the removal or retention of any certificate of identity, passport, exit permit or other travel documents in relation to such person as may be necessary to give effect to the request.

The Controller shall cause a notice of the issue of a certificate under subsection ( 1) to be served personally or by registered post on the person to whom the certificate relates:

Where the person in respect of whom a certificate has been issued under subsection (1) produces on or after the date of the certificate a written statement signed by the Controller stating that all the duties specified in the certificate have been paid or that security has been furnished for its payment, the statement shall be sufficient authority for allowing such person to leave