Section 96

When any personal effects or other goods which have been imported by visitors to Brunei Darussalam for their personal use, or samples imported by commercial travellers, or trade samples or such other goods as may be prescribed, on which excise duty has been paid are re-exported within 3 months from the date of importation or within such further period as the Controller may either generally or in any special case allow, the Controller may allow a drawback of such excise duty.

Relief from duty on goods temporarily imported.