71. Landing of goods for transhipment

Terms defined in s 2

• Controller

  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;

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• customs port

  customs port

  Defined · s 2

  "customs port" has the same meaning as in subsection (1) of section 2 of the Customs Order, 2006;

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• excise warehouse

  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;

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• goods

  goods

  Defined · s 2

  "goods" includes animals, birds, fish, plants and all kinds of movable property;

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• import

  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;

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• licensed warehouse

  licensed warehouse

  Defined · s 2

  "licensed warehouse" means a warehouse or other place licensed for the warehousing of dutiable goods under section 59;

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• vessel

  vessel

  Defined · s 2

  "vessel" includes any ship or boat or any other description of vessel used in navigation;

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• warehouse

  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.

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