Excise Order, 2006 · As enacted · Part XII · Drawback
Section 93
Official textFrom Attorney General's Chambers, unchanged
When any imported goods, other than goods affected by section 95, upon which excise duty has been paid are re-exported, nine-tenths of the duties calculated in accordance with subsection (2l may be repaid as drawback if -
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
{a)
the goods are identified to the satisfaction of a senior officer of excise;
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;
the drawback claimed in respect of any one consignment of re-exported goods is not less than $500;
{c) the goods are re-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;
{d) payment of drawback upon goods of a class to which the goods to be re-exported belong has not been prohibited by regulations made under this Order;
{e) written notice has been given to a senior officer of excise at or before the time of re-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 3 months of the date of re-export; and
except as provided by section 96, the goods have not been used after importation.
The amount of drawback allowed shall be calculated at the rate of the excise duty levied at the time of import.
import
"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;
Declaration by claimant.
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;
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;
Part XIII
Part XIV
Search, Seizure and Arrest
Part XV
Provisions as to Trial and Proceedings
Part XVI
Offences and Penalties
Part XVII