86. Declaration of non-dutiable goods imported by land

Terms defined in s 2

• agent

  agent

  Defined · s 2

  "agent", in relation to a vessel, includes a chinchew and a comprador;

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• 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;

  Open s 2
• goods

  goods

  Defined · s 2

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

  Open s 2
• 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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• importer

  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;

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• proper officer of excise

  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;

  Open s 2