22. Imposition or abolition of excise duty

Whenever by virtue of an order made under subsection ( 1} of section 9

excise duty is fixed on any goods which previously were not dutiable goods or any excise duty on goods is abolished, such imposition or abolition of excise duty shall be deemed to have had effect at the time at which such goods are removed from the place of manufacture or excise control, or when the importation of any goods is prohibited or any such prohibition abolished by an order made under 707

BRUNEI DARUSSALAM GOVERNMENT GAZETTE section 28 and it becomes necessary for the purposes of this Order to determine the time at which an importation of any goods made and completed shall be deemed to have had effect, such importation shall, notwithstanding anything contained in this Order, be deemed to be -

{a)

in the case of importation by sea, the time at which the vessel importing such goods had actually come within the limits of the customs port to which such goods are consigned;

{b)

in the case of importation by land, the time at which such goods come within Brunei Darussalam;

{c)

in the case of importation by air, the time at which the aircraft lands at a customs airport;

{d)

in the case of importation from a free trade zone, the time at which the goods enter the excise territory.