Free Trade Zones Act · 2023 Revised Edition · Part · Operation Permitted Within Free Trade Zone
10. Calculation of duty
Official textFrom Attorney General's Chambers, unchanged
The rate of customs duty and valuation, if any, applicable to any goods subject to customs duty shall be —
customs duty
“customs duty” has the same meaning as in section 2 of the Customs Order, 2006;
in the case of goods lawfully brought into or manufactured in a free trade zone —
if there has been no manipulation or manufacture effecting a change in tariff classification, the rate and valuation in force on the day on which the goods are sent into a customs area;
if the goods are used in the manufacture of any product which is not of a class dutiable on entry into a customs area, the rate and valuation in force on the day on which the goods are removed for manufacture; and
if the goods are manufactured from materials which are not subject to customs duty, the rate and valuation in force on the day on which the entry of the manufactured goods into a customs area is authorised by the proper officer of customs;
in the case of uncustomed goods, the rate and valuation in force on the day on which the goods became uncustomed goods, if known, or the rate and valuation in force on the day of seizure, whichever is the higher.
Free Trade Zones 12
The rate of exchange to be used for determining the equivalent in
Brunei Darussalam currency of any foreign currency shall be the current selling rate in Brunei Darussalam as last notified before the time the goods are removed for the purpose of manufacture or entry into customs area.
The valuation applicable to any goods subject to customs duty and excise duty shall be ascertained in accordance with the Customs Order, 2006
excise duty
“excise duty” has the same meaning as in section 2 of the Excise Order, 2006;
(S 39/2006) and Excise Order, 2006 (S 40/2006) respectively.
Terms defined in s 2
customs duty
Defined · s 2“customs duty” has the same meaning as in section 2 of the Customs Order, 2006;
excise duty
Defined · s 2“excise duty” has the same meaning as in section 2 of the Excise Order, 2006;
free trade zone
Defined · s 2“free trade zone” means any area so declared to be free trade zone under section 4;
officer of customs
Defined · s 2“officer of customs” has the same meaning as in section 2 of the Customs Order, 2006;
Part
Functions and Powers of Authority
Part
Financial Provisions
Part
Search, Seizure and Arrest
Part
Offences and Penalties
Part
Trials and Proceedings
Part