Excise Order, 2006 · As enacted · Part IV
26. Time and place of import by land
Official textFrom Attorney General's Chambers, unchanged
No goods shall be imported by land except-fa} at a prescribed place of import and, where a route has been prescribed, by such route; and
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
{b) on such days and during such times as may be prescribed for such importation, unless permission to import goods on other days and during other times has been granted by the proper officer of excise.
import
"import" means to bring or cause to be brought into Brunei Darussalam by land, sea or air: Provided that goods bona fide in transit, including goods for transhipment, shall not, for the purpose of levy of excise duties, be deemed to be imported unless they are or become unexcisable goods;
Exemption from sections 24 to 26.
Terms defined in s 2
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
import
Defined · s 2"import" means to bring or cause to be brought into Brunei Darussalam by land, sea or air: Provided that goods bona fide in transit, including goods for transhipment, shall not, for the purpose of levy of excise duties, be deemed to be imported unless they are or become unexcisable goods;
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 VI
Part VII
Part VIII
Manufacture
Part IX
Storage of Dutiable Goods
Part X
Sale of Intoxicating Liquors
Part XI
Part C
Part XII
Drawback
Part XIII
Part XIV
Search, Seizure and Arrest
Part XV
Provisions as to Trial and Proceedings
Part XVI
Offences and Penalties
Part XVII