Excise Order, 2006 · As enacted · Part III · Levying of Excise Duties
9. Power of Minister to fix excise duties by order
Official textFrom Attorney General's Chambers, unchanged
( 1)
The Minister may, with the approval of His Majesty the Sultan and
Yang Di-Pertuan, by order published in the Gazette, fix the excise duties to be levied and paid on -
{a)
any goods manufactured in Brunei Darussalam; or
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
any goods imported into Brunei Darussalam, and may prescribe the methods according to which such duties shall be levied and paid.
Any such order may impose different rates of excise duty upon goods which are shown to the satisfaction of the Controller to have been consigned from one of the prescribed countries and either
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)
to be the produce of one of the prescribed countries; or
to have been manufactured in one of the prescribed countries.
Notwithstanding subsection (2), no goods shall be admitted under the preferential tariff unless the importer shall comply with any regulations made under this Order in that behalf.
importer
"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;
Without prejudice to any other remedy, any excise duty payable under this Order may be recovered as a civil debt due to the Government.
In this section, "prescribed country" means a country which has been specified as a prescribed country by an order made under this section.
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;
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
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;
Part IV
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