19. Duty on goods re-imported

Where any goods, whether made or produced within Brunei Darussalam or not, being of a class or description liable to any excise duty are re-imported into

Brunei Darussalam after exportation therefrom, and it is shown to the satisfaction of the senior officer of excise that any duty chargeable in respect of the goods prior to their exportation was duly paid, either prior to exportation or at any subsequent time, and either that no drawback of any such duty was allowed on exportation, or that any drawback so allowed has been repaid, and -

705

{a} if it is further shown that the goods have not been subjected to any process abroad, the goods shall be exempt from any such duty when the

BRUNEI DARUSSALAM GOVERNMENT GAZETTE same are re-imported into Brunei Darussalam, unless the rate of duty chargeable on goods of the same class or description at the time when the same are imported into Brunei Darussalam shall exceed the rate paid on the goods as excise duty on fi.rst importation, in which case such goods shall be chargeable with duty at a rate equal to the difference between the rate at which the duty previously paid was calculated and the rate in force at the date when such goods are re-imported into Brunei Darussalam;

{b) if the goods at the time when the same are re-imported into Brunei

Darussalam are of a class or description liable to an excise duty ad valorem and it is further shown that the goods have been subjected to a process of repair, renovation or improvement abroad, but that their form or character has not been changed, such goods shall be chargeable with duty as if the amount of the increase in the value of the goods attributable to the process were the whole value thereof and where any sum has been contracted to be paid for the execution of the process, the sum shall be prima facie evidence of that amount, but without prejudice to the powers of the proper offi.cer of excise as to the ascertainment of the value of the goods for the purpose of assessing duty thereon ad valorem:

Provided that if the rate of duty chargeable on goods of the same class or description at the time when the same are re-imported into Brunei Darussalam shall exceed the rate paid on the goods on fi.rst importation, then in such case, in addition to the ad valorem excise duty chargeable under this section according to the amount of the increase in the value of the goods attributable to the process, such goods shall be chargeable with additional duty calculated in the manner set out in paragraph fa), as if such goods had not been subjected to any process or repair, renovation or improvement abroad.