Excise Order, 2006 · As enacted · Part C
Section 90
Official textFrom Attorney General's Chambers, unchanged
No person shall act as an agent for transacting business relating to the import of any goods or luggage, including customs transit operations, or the entry or clearance of any vessel, except with the permission of a senior officer of excise.
(2}
When any person applies to a senior officer of excise for permission to act as an agent, such officer may require the applicant to produce a written authority from the person on whose behalf he is to act and in default of the production of such authority, such officer may refuse such permission.
senior officer of excise
"senior officer of excise" means any senior officer of customs as defined in subsection (1) of section 2 of the Customs Order, 2006;
Before granting such permission, a senior officer of excise may require such agent to give such security as he may consider adequate for the faithful and incorrupt conduct of such agent and of his clerks acting for him both as regards the excise and his employers.
(4J
A senior officer of excise may suspend or cancel any permtsswn granted under this section if the agent commits any breach of this Order or if he fails to comply with any direction given by an officer of excise with regard to the business transacted by the agent.
officer of excise
"officer of excise" means any officer of customs as defined in subsection (1) of section 2 of the Customs Order, 2006;
Any person aggrieved by the decision of a senior officer of excise, other than the Controller, under this section in respect of any of the following matters
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) refusal to grant permission;
the nature or the amount of security required from the agent;
suspension or cancellation of the permission, may, within one month from the date on which the decision is notified to him, appeal to the Controller whose decision shall be final.
The Controller may forfeit the whole or such part of the amount secured under subsection (3) as the Controller may think fit if he is satisfied that the agent or servant has committed or attempted to commit or abetted the commission of an improper or corrupt act.
(7J
Any person who acts as agent when permission has not been granted to him under this section or while such permission is cancelled or suspended, or who makes or causes to be made a declaration of any goods without being duly authorised for such purpose by the proprietor or consignee of such goods, shall be guilty of an offence and liable on conviction to a fine not exceeding $16,000.
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
The clerk or servant of any person who deposits with a senior officer of excise a signed authority authorising him to do so may transact business generally at any excise office on behalf of such person:
Provided that a senior officer of excise may refuse to transact business with such clerk or servant unless such person authorising the clerk or servant identifies such clerk or servant to such officer as empowered to transact such business.
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;
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;
officer of excise
Defined · s 2"officer of excise" means any officer of customs as defined in subsection (1) of section 2 of the Customs Order, 2006;
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;
vessel
Defined · s 2"vessel" includes any ship or boat or any other description of vessel used in navigation;
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