92. Drawback on manufactured goods

(1)

Where any manufactured goods are exported by the manufacturer as part or ingredient of any goods manufactured in Brunei Darussalam or as the packing, or part or ingredient of the packing, of such manufactured goods, and if excise duty has been paid on that part or ingredient of such manufactured goods or on the packing or that part or ingredient thereof, the Controller may, on such export, allow to the manufacturer a full drawback of the duty so paid if-

(a} the finished goods have been manufactured on the premises approved by the Controller;

(b)

such books of account are kept as the Controller may require for the purpose of ascertaining the quantity of the goods used in such manufacture or for or in the packing of such manufactured goods;

(c)

such goods are exported within one year from the date upon which excise duty was paid or within such further period as may be approved by the Controller; and

{d) written notice has been given to a senior officer of excise at or before the time of export that a claim for drawback will be made, and such claim is made and established to the satisfaction of a senior officer of excise within 6 months of the date of export or within such further period as may be approved by the Controller.

(2)

In this section, "manufacturer" includes any person to whom the manufactured goods have been sold or otherwise disposed of.

Conditions under which drawback may be paid.

Report

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Part XIII

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Part XIV

Search, Seizure and Arrest

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Part XV

Provisions as to Trial and Proceedings

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Part XVI

Offences and Penalties

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Part XVII

General

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