Excise Order, 2006 · As enacted · Part XI
Section 85
Official textFrom Attorney General's Chambers, unchanged
When any goods which are not dutiable on import are imported by sea or air, the importer thereof shall, before taking delivery of such goods and in any case not later than 10 days after the arrival of the vessel or aircraft in which such goods are imported, make personally or by his agent to the proper officer of excise a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, giving particulars of the goods imported.
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
No owner, master or agent of any vessel, and no pilot or agent of any aircraft arriving at any customs port or airport shall deliver any inward cargo consisting of goods which are not dutiable until he has been authorised to do so 729
master
"master" means any person, except a pilot or harbour master, having for the time being control or charge of a vessel;
BRUNEI DARUSSALAM GOVERNMENT GAZETTE by the proper officer of excise to whom the declaration referred to in subsection
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;
( 1) has been made.
Terms defined in s 2
aircraft
Defined · s 2"aircraft" includes any kind of craft which may be used for the conveyance of passengers or goods by air;
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 port
Defined · s 2"customs port" has the same meaning as in subsection (1) of section 2 of the Customs Order, 2006;
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;
master
Defined · s 2"master" means any person, except a pilot or harbour master, having for the time being control or charge of a vessel;
pilot
Defined · s 2"pilot" means any person having or taking command or charge of an aircraft; 697 14th. MARCH, 2006 11Ports Department warehouse 11 means a warehouse of the Ports Department controlled and managed by the Director of Ports under the Ports Act; ~~preferential tariffn means the tariff of the different rates of duty imposed by order of the Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, under subsection [2) of section 9;
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;
vessel
Defined · s 2"vessel" includes any ship or boat or any other description of vessel used in navigation;
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