Section 98

Where any imported goods are prescribed to be goods in respect of which drawback may be allowed on re-export as part or ingredient of any goods manufactured in Brunei Darussalam and such prescribed goods are so re-exported by the manufacturer as part or ingredient of any goods manufactured in Brunei

Darussalam, if excise duty has been paid on such prescribed goods, the Controller may, on such re-export, allow to the manufacturer a drawback of the duty so paid at such rates as may be prescribed if -

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{a) the goods exported have been manufactured on the premises approved by the Controller;

{b) provision to the satisfaction of the Controller has been made for the control and supervision on such premises of the deposit and issue for use of the prescribed goods;

{c)

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

{d) such prescribed goods have been imported by the manufacturer;

and

{e) such prescribed goods are re-exported within one year of the date upon which excise duty was paid or within such further period as may be approved by the Controller.