Excise Order, 2006 · As enacted · Part XII · Drawback
94. (1)
Official textFrom Attorney General's Chambers, unchanged
Every person claiming drawback on any goods re-exported shall, personally or by his agent, make to a senior officer of excise a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, that such goods have actually been re-exported and have not been re-landed and are not intended to be re-landed at any customs port, customs airport or place in Brunei Darussalam or within any port of Brunei Darussalam, where goods of a like description are liable to excise duty.
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
For the purposes of section 93 and of this section, "re-export" includes the movement of goods to a warehouse licensed under section 60 of the Customs 733
warehouse
"warehouse" means a place for the deposit of goods under excise controL (2) For the purposes of this Order, goods shall be deemed to be under excise control whilst they are deposited or held in any free trade zone, or in any place of manufacture, or in any Ports Department warehouse, excise warehouse or licensed warehouse, post office, or in any vessel, conveyance, aircraft or place from which they may not be removed except with the permission of the proper officer of excise. (3) References in this Order {a) to a document or record include, in addition to a document or record on paper, references to any, or part of any - (i) document or record kept on any magnetic, optical, chemical or other medium; (ii) photograph; (iii) map, plan, graph, picture or drawing; (iv) film, including a microfilm and a microfiche, negative, disc, tape, soundtrack or any other device in which one or more visual images, sounds or other data are embodied so as to be capable, with or without the aid of some other equipment, of being reproduced therefrom; (b) to a document or record in writing, or the making of a document or record in writing, include, unless the context otherwise requires, any electronic notice or the making, serving or submitting of such a notice under this Order; (c) to a person (i) in respect of a body corporate or unincorporated body, include references to the director, manager, secretary or other similar officer of that body corporate or unincorporated body, or of a person purporting to act in any such capacity; (ii) in respect of a partnership, include references to the partner, secretary or other similar officer of that partnership, or of a person purporting to act in any such capacity; (d) to this Order include references to regulations made under this Order.
Order, 2006 and to a duty-free shop licensed under section 63 of the Customs
Order, 2006.
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;
customs airport
Defined · s 2"customs airport" has the same meaning as in subsection (1) of section 2 of the Customs Order, 2006;
customs port
Defined · s 2"customs port" has the same meaning as in subsection (1) of section 2 of the Customs Order, 2006;
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
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;
warehouse
Defined · s 2"warehouse" means a place for the deposit of goods under excise controL (2) For the purposes of this Order, goods shall be deemed to be under excise control whilst they are deposited or held in any free trade zone, or in any place of manufacture, or in any Ports Department warehouse, excise warehouse or licensed warehouse, post office, or in any vessel, conveyance, aircraft or place from which they may not be removed except with the permission of the proper officer of excise. (3) References in this Order {a) to a document or record include, in addition to a document or record on paper, references to any, or part of any - (i) document or record kept on any magnetic, optical, chemical or other medium; (ii) photograph; (iii) map, plan, graph, picture or drawing; (iv) film, including a microfilm and a microfiche, negative, disc, tape, soundtrack or any other device in which one or more visual images, sounds or other data are embodied so as to be capable, with or without the aid of some other equipment, of being reproduced therefrom; (b) to a document or record in writing, or the making of a document or record in writing, include, unless the context otherwise requires, any electronic notice or the making, serving or submitting of such a notice under this Order; (c) to a person (i) in respect of a body corporate or unincorporated body, include references to the director, manager, secretary or other similar officer of that body corporate or unincorporated body, or of a person purporting to act in any such capacity; (ii) in respect of a partnership, include references to the partner, secretary or other similar officer of that partnership, or of a person purporting to act in any such capacity; (d) to this Order include references to regulations made under this Order.
Part XIII
Part XIV
Search, Seizure and Arrest
Part XV
Provisions as to Trial and Proceedings
Part XVI
Offences and Penalties
Part XVII