Excise Order, 2006 · As enacted · Part IX · Storage of Dutiable Goods
62. All goods to be deposited in warehouse on arrival
Official textFrom Attorney General's Chambers, unchanged
Ill Subject to section 68, all goods imported into Brunei Darussalam shall, on first arrival or landing, be deposited by the importer or his agent in a Ports
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
Department warehouse, excise warehouse or licensed warehouse or in any other warehouse approved by the Controller:
warehouse
"warehouse" means a place for the deposit of goods under excise controL (2) For the purposes of this Order, goods shall be deemed to be under excise control whilst they are deposited or held in any free trade zone, or in any place of manufacture, or in any Ports Department warehouse, excise warehouse or licensed warehouse, post office, or in any vessel, conveyance, aircraft or place from which they may not be removed except with the permission of the proper officer of excise. (3) References in this Order {a) to a document or record include, in addition to a document or record on paper, references to any, or part of any - (i) document or record kept on any magnetic, optical, chemical or other medium; (ii) photograph; (iii) map, plan, graph, picture or drawing; (iv) film, including a microfilm and a microfiche, negative, disc, tape, soundtrack or any other device in which one or more visual images, sounds or other data are embodied so as to be capable, with or without the aid of some other equipment, of being reproduced therefrom; (b) to a document or record in writing, or the making of a document or record in writing, include, unless the context otherwise requires, any electronic notice or the making, serving or submitting of such a notice under this Order; (c) to a person (i) in respect of a body corporate or unincorporated body, include references to the director, manager, secretary or other similar officer of that body corporate or unincorporated body, or of a person purporting to act in any such capacity; (ii) in respect of a partnership, include references to the partner, secretary or other similar officer of that partnership, or of a person purporting to act in any such capacity; (d) to this Order include references to regulations made under this Order.
Provided that, subject to such conditions as the Controller may impose-
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;
(a} the Controller may, if satisfied that on account of the weight, quantity or bulk of any such goods or for any other reason it is not practicable to deposit such goods in a warehouse, exempt such goods from being so deposited and such goods whilst kept in any other place shall be deemed to be under excise control;
such goods on first landing at a customs airport where there is no warehouse may be dealt with as the Controller may direct; and
customs airport
"customs airport" has the same meaning as in subsection (1) of section 2 of the Customs Order, 2006;
where the bill of lading, airway bill, invoice or other document concerning any goods landed at a customs port or customs airport show them to be consigned to any person at any place in Brunei Darussalam where there is a senior officer of excise, the senior officer of excise at such customs port or customs airport may permit such goods to be forwarded to such place in which event such goods shall be deemed for the purposes of this Part to have first arrived on reaching such place and shall, for the purposes of Part XI, not be deemed to have been imported or landed until their arrival at such place.
customs port
"customs port" has the same meaning as in subsection (1) of section 2 of the Customs Order, 2006;
No goods deposited in a warehouse or exempted from being deposited, under subsection ( 1), shall be removed from such warehouse or from any place except with the permission of the 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;
This section shall not apply to-
(a} goods imported by post;
goods imported by land or by sea at places of import where there is no excise warehouse; or
passengers' baggage, containing personal effects only.
Warehouse deposit receipts.
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;
customs airport
Defined · s 2"customs airport" has the same meaning as in subsection (1) of section 2 of the Customs Order, 2006;
customs port
Defined · s 2"customs port" has the same meaning as in subsection (1) of section 2 of the Customs Order, 2006;
excise warehouse
Defined · s 2"excise warehouse" means a customs warehouse or other place established by the Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, under section 59 of the Customs Order, 2006 for the deposit of dutiable goods;
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;
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;
licensed warehouse
Defined · s 2"licensed warehouse" means a warehouse or other place licensed for the warehousing of dutiable goods under section 59;
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;
senior officer of excise
Defined · s 2"senior officer of excise" means any senior officer of customs as defined in subsection (1) of section 2 of the Customs Order, 2006;
warehouse
Defined · s 2"warehouse" means a place for the deposit of goods under excise controL (2) For the purposes of this Order, goods shall be deemed to be under excise control whilst they are deposited or held in any free trade zone, or in any place of manufacture, or in any Ports Department warehouse, excise warehouse or licensed warehouse, post office, or in any vessel, conveyance, aircraft or place from which they may not be removed except with the permission of the proper officer of excise. (3) References in this Order {a) to a document or record include, in addition to a document or record on paper, references to any, or part of any - (i) document or record kept on any magnetic, optical, chemical or other medium; (ii) photograph; (iii) map, plan, graph, picture or drawing; (iv) film, including a microfilm and a microfiche, negative, disc, tape, soundtrack or any other device in which one or more visual images, sounds or other data are embodied so as to be capable, with or without the aid of some other equipment, of being reproduced therefrom; (b) to a document or record in writing, or the making of a document or record in writing, include, unless the context otherwise requires, any electronic notice or the making, serving or submitting of such a notice under this Order; (c) to a person (i) in respect of a body corporate or unincorporated body, include references to the director, manager, secretary or other similar officer of that body corporate or unincorporated body, or of a person purporting to act in any such capacity; (ii) in respect of a partnership, include references to the partner, secretary or other similar officer of that partnership, or of a person purporting to act in any such capacity; (d) to this Order include references to regulations made under this Order.
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