NEGARA BRUNEI DARUSSALAM
TAMBAHAN KEPADA
BAHAGIAN 11
Disiarkan dengan Kebenaran
SUPPLEMENT TO
GOVERNMENT GAZETTE
PART 11
Published by Authority
CONTENT
Notification
Subject Page
Number
S 39 Constitution of Brunei Darussalam -Customs
Order, 2006 ... ... ... . .. ... ... ... ... ...
... ... ... ... ... .. .
The following Notification is published for general information by Command of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darussalam.
No. S 39
CONSTITUTION OF BRUNEI DARUSSALAM (Order under Article 83(3))
CUSTOMS ORDER, 2006
ARRANGEMENT OF SECTIONS
Section
PART I PRELIMINARY
PART 11 APPOINTMENT AND POWERS OF OFFICERS
PART III LEVYING OF CUSTOMS DUTIES
PART IV IMPORTATION AND EXPORTATION
PART V
CLEARANCE
PART VI
GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS
PART VII MANIFESTS
PART VIII WAREHOUSING
PART IX DECLARATION OF GOODS Part A Dutiable Goods
Part B Non-Dutiable Goods
Part C General Provisions
59 1 BRUNEI DARUSSALAM GOVERNMENT GAZETTE
PART X DRAWBACK
PART XI MISCELLANEOUS
PART XII SEARCH, SEIZURE AND ARREST
PART XIII PROVISIONS AS TO TRIAL AND PROCEEDINGS
| 121. | Presumptions of possession of dutiable, prohibited or uncustomed goods. |
| 122. | Proportional examination or testing of goods seized to be accepted by |
| courts. | |
| 123. | Evidence of analysis may be given in writing. |
| 124. | Proof as to registration or licensing of vessels in Brunei Darussalam. |
| 125. | Proof as to tonnage or build of craft. |
| 126. | Imprisonment in default etc. |
| 127. | Manner of seizure not to be enquired into on trial or on appeal. |
| 128. | Protection of informers from discovery. |
| 129. | Confidentiality of information. |
| 130. | Goods liable to seizure liable to forfeiture. |
| 131. | Court to order disposal of goods seized. |
| 132. | Goods seized in respect of which there is no prosecution forfeited if not |
| claimed within one month. | |
| 133. | Goods or amount forfeited may be delivered or refunded to owner or other |
| person. | |
| 134. | Seized documents subject to court order and proceedings. |
| 135. | Conviction under other law. |
| 136. | Compounding of offences. |
| 137. | No costs or damages arising from seizure to be recoverable unless seizure |
| without reasonable or probable cause. | |
| PART XIV | |
| OFFENCES AND PENALTIES | |
| 138. | Penalty on making incorrect declarations and on falsifying documents. |
| 139. | Penalty on refusing to answer questions or on giving false information or |
| false document. |
PART XV GENERAL
\'51A. AM i
SCtt£()UlE
CONSTITUTION OF BRUNEI DARUSSALAM (Order under Article 83(3))
CUSTOMS ORDER, 2006
In exercise of the power conferred by Clause (3) of Article 83 of the Constitution of Brunei Darussalam, His Majesty the Sultan and Yang Di-Pertuan hereby makes the following Order
PART I PRELIMINARY
Citation and long title.
1. (1) This Order may be cited as the Customs Order, 2006.
(2) The long title of this Order is "An Order relating to customs and for matters connected therewith or incidental thereto" .
Interpretation.
2. (1) In this Order, unless the context otherwise requires
"agent", in relation to a vessel, includes a chinchew and a comprador;
"aircraft" includes any kind of craft which may be used for the conveyance of passengers or goods by air;
"authentication code" means any identification or identifying code, password or any other authentication method or procedure which has been assigned to a registered user of the computer service referred to in section 103 for the purposes of identifying and authenticating the access to and use of the computer service by the registered user;
"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3, and includes the Deputy Controller of Customs and Excise;
"country" includes a territory;
"customs airport" means any place which has been prescribed as a customs airport;
"customs duty" means any import duty, export duty, surtax, surcharge or cess imposed by or under this Order;
"customs port" means any port within the meaning of the Ports Act (Chapter 144) prescribed to be a customs port;
"customs transit operations" means the transport of goods from the office of departure to the office of destination under customs transit;
"customs warehouse" means a warehouse or other place established by the Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, under section 59 for the deposit of dutiable goods;
"database report" means any automatic log, journal or other report which is automatically generated by the computer service referred to in section 103 for the purposes of recording the details of a transaction relating to an electronic notice, including the authentication code, date and time of receipt, storage location and any alteration or deletion relating to the notice;
"denatured" means effectually rendered unfit for human consumption to the satisfaction of the Controller;
IIdutiable goods" means all goods subject to the payment of customs duty and on which such duty has not yet been paid;
"duty-free shop" means any place licensed for the warehousing and sale of dutiable goods free of duty under section 63;
"electronic notice" has the meaning assigned to it in subsection (1) of section 103;
"export" means to take or cause to be taken out of Brunei Darussalam by land, sea or air or to place any goods in a vessel, conveyance or aircraft for the purpose of such goods being taken out of Brunei Darussalam by land, sea or air:
Provided that goods bona fide in transit, including goods which have been transhipped, shall not, for the purpose of levy of customs duties, be deemed to be exported unless they are or become uncustomed goods;
"exporterll includes any person by whom any goods, including goods transferred from an importing aircraft or ship, are exported from Brunei Darussalam or supplied for use as aircraft's or ship's stores, and also the owner, or any person acting on his behalf, and any person who for customs purposes signs any document relating to goods
exported or intended for exportation or supplied or intended for supply as aircraft's or ship's stores;
"free trade zone" means any area in Brunei Darussalam which has been declared to be a free trade zone under any written law in force in Brunei Darussalam;
"goods" includes animals, birds, fish, plants and all kinds of movable property;
"hover", in the case of a vessel in territorial waters, means to linger without apparent lawful purpose, whether such vessel be moving or not moving;
"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 customs duties, be deemed to be imported unless they are or become uncustomed goods;
"importer" means any person by or for whom goods are imported; and includes the consignee of goods and any person who is or becomes the owner of, or entitled to the possession of, or beneficially interested in any goods on or at any time after importation thereof and before such goods have ceased to be subject to customs control;
"inland clearance depot" means a common user inland facility equipped with fixed installations and offering services for handling and temporary storage of any kind of goods carried by land and placed under customs control under section 64;
"inland customs station" means a place prescribed for the collection of duties under paragraph fq} of subsection (2) of section 152 and, in relation to any prescribed route under paragraph fd} of subsection (2) of section 152, means a place so prescribed for such route;
"in transit" means taken or sent from any country and brought into Brunei Darussalam by land, sea or air, whether or not landed or transhipped in Brunei Darussalam, for the sole purpose of being carried to another country either by the same or another conveyance;
lIlegal landing place" means any place for the landing and shipping of goods within the limits of a port defined under the Ports Act (Chapter 144) and any other place which has been prescribed as a legal place for the landing and shipping of goods;
"licensed warehouse" means a warehouse or other place licensed for the warehousing of dutiable goods under section 60;
"liquor" includes all liquids containing more than 2 per centum of pure alcohol by weight but does not include denatured spirits;
"local craft" means any junk, tongkang, perahu, kumpit or other similar type of vessel, and any steam or motor vessel under 15 nett registered tons, and includes any type of motor vessel whether fitted with an inboard engine or an outboard motor;
"master" means any person, except a pilot or harbour master, having for the time being control or charge of a vessel;
"Minister" means the Minister of Finance;
"officer of customs" means
(a) the Controller;
"owner"
"petroleum" means any mineral oil or relative hydrocarbon in its solid, liquid or gaseous form existing in its natural condition and includes casing head petroleum spirit, bituminous shales, other stratified deposits from which oil can be extracted commercially and petroleum products obtained from the process of manufacture;
"pilot11 means any person having or taking command or charge of an aircraft;
"Ports Department warehouse" means a warehouse of the Ports Department controlled and managed by the Director of Ports under the Ports Act (Chapter 144);
"preferential tariff" means the tariff of the different rates of duty imposed by order of the Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, under subsection (2) of section 9;
"preventive vessel" means any vessel employed for the prevention of smuggling or for any other purpose relating to customs;
"prohibited goods" means goods the import or export of which is prohibited! either absolutely or conditionally! by an order under section 31 or by any other written law for the time being in force in Brunei Darussalam;
"proper officer of customsll means any officer of customs acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;
"registered user" means a person who has been registered with and authorised by the Controller to gain access to and use the computer service referred to in section 103;
IIrepealed Actll means the Customs Act (Chapter 36) repealed by this Order;
IIseall includes inland waters;
11 senior officer of customs 11 means
{a} the Controller;
{b} any Deputy Controller, Assistant Controller, Senior Superintendent! Superintendent! Deputy Superintendent or Assistant Superintendent of Customs and Excise; and
{cl any other officer of customs authorised by this Order or under the hand of the Controller to act as a senior officer of customs;
"sufferance wharf" means any place other than an approved place of loading or unloading at which the senior officer of customs may, under such conditions and in such manner as he may direct, either
generally or in any particular case, allow any goods to be loaded or unloaded;
lIuncustomed goods" means goods in respect of which a breach of this Order has been committed;
IIvaluell, in relation to imported goods, means the value of goods for the purpose of levying ad valorem customs duty and includes freight, insurance, and all other costs, charges and expenses, except any customs duty, incidental to the purchase and delivery of such goods at the place where payment of duty had been made;
"vessel" includes any ship or boat or any other description of vessel used in navigation;
"warehouse" means a place for the deposit of goods under customs control.
{a} to a document or record include, in addition to a document or record on paper, references to any, or part of any
(Hi) 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; and
PART II
APPOINTMENT AND POWERS OF OFFICERS
Appointment of Controller etc. and other officers.
3. (1) His Majesty the Sultan and Yang Di-Pertuan may appoint a Controller of Customs and Excise and such number of Deputy Controllers and Assistant Controllers of Customs and Excise and appoint such number of officers of customs under such official designations as His Majesty the Sultan and Yang Di-Pertuan may think expedient for the purpose of carrying out all or any of the functions conferred on the Controller by this Order.
and shall have, enjoy and perform all powers, privileges and duties respectively conferred, granted and imposed upon the holders of their respective offices under this Order and any other written law.
Gazette.
Officers of customs deemed public servants.
4. For the purposes of this Order, all officers of customs shall be deemed to be public servants within the meaning of the Penal Code (Chapter 22).
Powers of police officers.
5. For the purposes of this Order, subject to the general direction and supervision of the Controller, all police officers not below the rank of Inspector shall have and may exercise all or any of the powers conferred by this Order on senior officers of customs, and all police officers below the rank of Inspector shall have and may exercise all or any of the powers conferred by this Order on officers of customs.
Authority cards to be produced.
6. (1) Every officer of customs, other than a senior officer of customs, when acting against any person under this Order shall, if not in uniform, on demand declare his office and produce to the person against whom he is acting such authority card as the Controller or, in the case of a police officer, the Commissioner of Police, may direct to be carried by such officer.
(2) It shall not be an offence for any person to refuse to comply with any request, demand or order made by any officer of customs acting or purporting to act under this Order if such officer, being an officer other than a senior officer of customs, is not in uniform and refuses to declare his office and produce his authority card, on demand being made by such person.
Persons employed on customs duty deemed proper officers of customs for such service.
7. (1) Every person employed on any duty or service relating to customs by the orders or with the concurrence of the Controllerl whether previously or subsequently expressed I shall be deemed to be the proper officer of customs for such duty or service.
(2) Every act required by law at any time to be done by or with any particular officer nominated for such purposel if done by or with any person appointed by the Controller to act for such particular officerl shall be deemed to be done by or with such particular officer.
Powers of investigation.
8. In any case relating to the commission of an offence under this Order, a proper officer of customs shall have all the powers of a police officer under the Criminal Procedure Code (Chapter 7) in relation to an investigation into a seizable offence.
PART III
LEVYING OF CUSTOMS DUTIES
Power of Minister to fix customs duties by order.
9. (1) The Minister may, with the approval of His Majesty the Sultan and Yang Di-Pertuan, by order published in the Gazette, fix the customs duties to be levied on any goods imported into or exported from Brunei Darussalam and to be paid by the importer or exporter, as the case may be.
(5) In this section, "prescribed country" means a country which has been
specified as a prescribed country by an order made under this section.
Power of Controller to fix value of dutiable goods.
10. The Controller may, by notification published in the Gazette, for the purpose of the levy and payment of customs duties, fix the value of any dutiable goods.
Classification and valuation by proper officer of customs.
11. (1) A proper officer of customs may, in respect of any dutiable or uncustomed goods
for the purpose of ascertaining the customs duty leviable thereon.
(2) All necessary operations relating to the valuation, weighing, measuring or examination of dutiable or uncustomed goods shall be performed by or at the expense of the owner thereof or his agent:
Provided that the proper officer of customs may at his discretion direct that any such operations shall be performed by persons under his control, and in any case such operations shall be performed at the expense of the owner or his agent.
BRUNEI DARUSSALAM GOVERNMENT GAZETTE
Powers of Minister to exempt.
12. (1) The Minister maYt with the approval of His Majesty the Sultan and Yang Di-Pertuanl by order/ exempt, subject to such condition as he may think fit to imposet any class or description of goods or persons from the payment of the whole or any part of any customs duty which may be payable.
and in granting such exemption or directing such refundt the Minister may impose such conditions as he may think fit.
(3) Any goods in respect of which an exemption from the payment of customs duties has been granted under subsection (1) or (2) shall be deemed to be dutiable goods until the conditions I if anYt subject to which the exemption from customs duty was granted are fulfilled and shall be liable to all other chargesl not being customs dutiesl to which they would be subject if no such exemption had been granted.
Power of Minister to remit customs duties.
13. The Minister may, if he thinks just and equitable to do SOl and subject to such conditions as he may think fit to imposet remit the whole or any part of the customs duties or any other prescribed fees or charges payable under this Order.
Re-imposition of customs duty.
14. (1) If any goods, on which customs duty has not been paid by reason of an exemption granted under section 12 or under any other written law, cease to comply with the conditions subject to which such exemption was granted or cease to be kept or used by the person or for the purposes qualifying them for such exemptionI such goods shall, upon such cesser, become liable to the customs duty, and the person to whom such exemption was granted and any person found in possession of such goods shall be jointly and severally liable to pay such customs duty:
Provided that if the Controller is satisfied that at the time when any such goods become liable to customs duty under this subsection the value thereof is
less than the value at the time when exemption was granted, he shall fix the value thereof as at the time when such goods become so liable to customs duty and duty shall be paid accordingly.
121 If any goods, which are liable to customs duty under subsection (1) and on which such duty has not been paid, are found in the possession or on the premises of any person other than the person authorised to possess them under the terms of such exemption, such goods shall, until the contrary is proved, be deemed to be uncustomed goods within the meaning of this Order.
Return of duty or other charges overpaid or erroneously paid.
15. It shall be lawful for the Controller, if it is proved to his satisfaction that any money has been overpaid or erroneously paid as customs duties, taxes, fees, warehouse rent or other charges, or that any money was erroneously collected for the composition of offences under this Order, to order the refund of the money so overpaid or erroneously paid:
Provided that
la) no such refund shall be allowed unless a claim in respect of it is made in such form and manner as the Controller may determine, either generally or in a particular case, within one year after the overpayment or erroneous payment was made; or
Ib) in the case where any customs duty has been paid under protest under subsection (4) of section 11, no claim of refund shall be allowed unless such claim is made in such form and manner as the Controller may determine, either generally or in a particular case, within one year after the decision on classification or valuation is made known to the claimant.
Payment of duty etc. short paid or erroneously refunded.
16. Whenever
la) through inadvertence, error, collusion, misconstruction on the part of any officer of customs, or through misstatement as to value, quantity or description by any person, or for any other reason, the whole or any part of any customs duties or other moneys payable under this Order have not been paid; or
Ib] the whole or any part of such customs duties or other moneys, after having been paid, have been, owing to any cause, erroneously refunded,
BRUNEI DARUSSALAM GOVERNMENT GAZETTE
the person liable to pay such customs duties or other moneys or the person to whom such refund has erroneously been made, as the case may be, shall pay the deficiency or repay the amount paid to him in excess, on demand being made within one year from the date on which customs duty was payable or deficient customs duty was paid or the refund was made, as the case may be, and without prejudice to any other remedy for the recovery of the amount due, any dutiable goods belonging to such person which may be in any customs warehouse or licensed warehouse may be detained until such customs duty or deficiency be paid or the refund be paid, as the case may be.
Recovery of customs duties from persons leaving Brunei Darussalam.
17. (1) Where the Controller has reason to believe that any person is about or is likely to leave Brunei Darussalam without paying any customs duties, he may issue to the Controller of Immigration a certificate containing particulars of the duties so payable with a request that such person be prevented from leaving Brunei Darussalam unless and until he pays all the duties so payable or furnishes security to the satisfaction of the Controller for its payment.
Provided that the non-receipt of the notice by such person shall not invalidate anything done under this section.
(4) Where the person in respect of whom a certificate has been issued under subsection (1) produces on or after the date of the certificate a written statement signed by the Controller stating that all the duties specified in the certificate have been paid or that security has been furnished for its payment, the statement shall be sufficient authority for allowing such person to leave Brunei Darussalam.
Duty on goods re-imported.
18. Where any goods, whether made or produced within Brunei Darussalam or not, being of a class or description liable to any import duty are re-imported into Brunei Darussalam after exportation therefrom, and it is shown to the satisfaction of the senior officer of customs that any duty chargeable in respect of the goods
prior to their exportation was duly paid, either prior to exportation or at any subsequent time, and either that no drawback of any such duty was allowed on exportation, or that any drawback so allowed has been repaid, and
{a} if it is further shown that the goods have not been subjected to any process abroad, the goods shall be exempt from any such duty when the same are re-imported into Brunei Darussalam, unless the rate of duty chargeable on goods of the same class or description at the time when the same are imported into Brunei Darussalam shall exceed the rate paid on the goods as import duty on fIrst importation, in which case such goods shall be chargeable with duty at a rate equal to the difference between the rate at which the duty previously paid was calculated and the rate in force at the date when such goods are re-imported into Brunei Darussalam;
{b} if the goods at the time when the same are re-imported into Brunei Darussalam are of a class or description liable to an import duty ad valorem and it is further shown that the goods have been subjected to a process of repair, renovation or improvement abroad, but that their form or character has not been changed, such goods shall be chargeable with duty as if the amount of the increase in the value of the goods attributable to the process were the whole value thereof and where any sum has been contracted to be paid for the execution of the process, the sum shall be prima facie evidence of that amount, but without prejudice to the powers of the proper offIcer of customs as to the ascertainment of the value of the goods for the purpose of assessing duty there on ad valorem:
Provided that if the rate of duty chargeable on goods of the same class or description at the time when the same are re-imported into Brunei Darussalam shall exceed the rate paid on the goods on fIrst importation, then in such case, in addition to the ad valorem import duty chargeable under this section according to the amount of the increase in the value of the goods attributable to the process, such goods shall be chargeable with additional duty calculated in the manner set out in paragraph {a}, as if such goods had not been subjected to any process or repair, renovation or improvement abroad.
Remission of import duty on goods lost etc. before or after removal from customs control.
19. (1) If any dutiable goods which have been imported are, by unavoidable accident, lost, damaged or destroyed at any time after their arrival within Brunei Darussalam, and before removal from customs control, the Controller may remit the whole or any part of the customs duty payable thereon.
(2) After removal of any goods from customs control, no abatement of customs duties shall be allowed on any such goods on account of loss or damage, or on account of any claim
unless notice in writing of the claim has been given at or before the time of the removal.
(3) After removal of any goods from customs control, no abatement of export duty shall be allowed on any such goods on account of damage, theft or loss.
Calculation of import duty.
20. (1) The rate of import duty applicable to any goods shall be
(iii) if such goods are imported by post, the rate in force on the day on which duty is assessed by the proper officer of customs; and
(2) For the purpose of calculating the customs duty payable, the valuation applicable to any goods shall be made in the prescribed manner.
Calculation of export duty.
21. The rate of export duty and the valuation, if any, applicable to any goods shall be
{a} in the case of goods lawfully exported, the rate and valuation in force on the day on which a receipt is issued for the payment of duty:
Provided that when payment of duty in arrears has been permitted under section 76, the rate and valuation shall be the rate and valuation in force on the day on which the goods are released by the proper officer of customs or, as the case may be, by an officer appointed under any law for the time being in force in Brunei Darussalam relating to the collection of export duties on goods exported from Brunei Darussalam;
{b} in the case of uncustomed goods, the rate and valuation in force on the day on which such goods became uncustomed goods, if known, or the rate and valuation in force on the day of seizure, whichever is the higher.
Time of importation when duty is imposed or abolished.
22. Whenever by virtue of an order made under subsection (I) of section 9 customs duty is fixed on any goods which previously were not dutiable goods or any customs duty on goods is abolished or when the importation or exportation of any goods is prohibited or any such prohibition abolished by an order made under section 31 and it becomes necessary for the purposes of this Order to determine the time at which an importation or exportation of any goods made and completed shall be deemed to have had effect, such importation or exportation shall, notwithstanding anything contained in this Order, be deemed to be
{a} in the case of importation by sea, the time at which the vessel importing such goods had actually come within the limits of the customs port to which such goods are consigned;
{b} in the case of importation by land, the time at which such goods come within Brunei Darussalam;
{e} in the case of importation by air, the time at which the aircraft lands at a customs airport;
Id} in the case of exportation by sea, the time at which shipment of such goods on board the vessel by which they were exported commenced;
le} in the case of exportation by land, the time at which such goods leave Brunei Darussalam;
{f} in the case of exportation by air, the time at which the aircraft leaves a customs airport;
Questions in respect of goods deemed dutiable.
23. (1) If any question arises as to whether any particular goods are or are not included in a class of goods appearing in an order made under subsection (1) of section 9, such question shall be decided by the Controller.
(2) Any certificate purporting to be signed by the Controller stating his decision under subsection (1) shall be admitted in evidence for the purpose of any proceedings under this Order.
PART IV
IMPORTATION AND EXPORTATION
Time and place of landing goods by sea.
24. ( 1 ) No goods imported by sea shall be landed
(2) Except with the permission of the proper officer of customs, no such goods
Places of landing of goods imported by air.
25. No goods imported by air shall be landed except at a customs airport.
Time and place of import by land.
26. No goods shall be imported by land except
Time and place of loading goods for export by sea.
27. No goods shall be loaded, or water-borne to be loaded, for exportation by sea except
Time and place of export by land.
28. No goods shall be exported by land except
Exportation by air.
29. No goods shall be exported by air except from a customs airport.
Exemption from sections 24 to 29.
30. The Controller may exempt any person from all or any of the provisions of sections 24, 25, 26, 27, 28 and 29 on such conditions as he may think fit to impose.
Power of Minister to prohibit imports or exports.
31. (1) The Minister may, with the approval of His Majesty the Sultan and Yang Di-Pertuan, by order, provide for
fa} prohibiting the importation into, or the exportation from, Brunei Darussalam, either absolutely or conditionally, or from or to any specified country or place outside Brunei Darussalam, or the removal from one place to another place in Brunei Darussalam of any goods or class of goods; and
fb} prohibiting the importation into, or the exportation from, Brunei Darussalam, or removal from one place to another place in Brunei Darussalam of any goods or class of goods, except at specified ports or places.
(2) If any question arises as to whether any particular goods are or are not included in a class of goods appearing in an order made under subsection (1), such question shall be decided by the Controller.
Power of Controller to require security.
32. The Controller may, either generally or in a particular case or in respect of a particular area, require security to be given by any person moving dutiable goods within Brunei Darussalam and where any such security has been required to be given, no person shall move such goods unless such security has been given. Such security shall not exceed the amount of duty leviable on such goods.
PART V
CLEARANCE
Arriving vessels, unless exempted, to produce last clearance.
33. The master or the agent of every vessel arriving at any customs port and not being a vessel to which the exemption under section 39 applies shall produce to the proper officer of customs on arrival the clearance, or other document which it is usual to grant, granted at the last port of call whether such place be situated within or outside Brunei Darussalam, and the proper officer of customs may retain the same, and the master or the agent of any vessel who fails to comply with this section shall be guilty of an offence.
No vessel, unless exempted, to sail without clearance.
34. (1) No vessel whether laden or in ballast, not being a vessel to which the exemption under section 39 applies, shall depart from Brunei Darussalam until a clearance has been granted by a proper officer of customs.
Master of vessel not sailing within 48 hours after clearance to report to proper officer of customs.
35. (1) If the master of any vessel obtains a clearance and does not sail within 48 hours thereafter, he shall report to the proper officer of customs his reasons for not sailing, and if so required obtain a fresh clearance.
(2) If the master of any vessel fails to comply with this section, he shall be guilty of an offence, and the vessel may be detained.
Documents to be furnished on applying for clearance.
36. The master or agent of any vessel shall, at the time of applying for clearance
BRUNEI DARUSSALAM GOVERNMENT GAZETTE
List of goods to be endorsed on or attached to clearance.
37. The proper offIcer of customs shall endorse upon the clearance granted the list of goods delivered under section 36, or at his discretion shall attach the list submitted to the clearance.
When clearance may be refused.
38. The proper offIcer of customs may refuse to grant clearance to any vessel until
{a} section 36 has been complied with;
{b} section 55 concerning local craft has been complied with; and
{cl all charges and penalties due by such vessel or by the owner or master thereof and all duties payable in respect of any goods shipped therein have been duly paid, or their payment secured by such guarantee or by deposit at such rate as the proper offIcer of customs directs; or the agent, if any, of the vessel shall have delivered to the proper offIcer of customs a declaration in writing to the effect that he shall be liable for all such charges and penalties, and shall have furnished security for the discharge of the same if so required.
Vessels exempted from requiring clearance.
39. (1J This Part shall not apply to vessels of the following classes
{a} vessels other than vessels propelled by mechanical power engaged solely in fIshing and licensed for the purpose of fIshing under any written law for the time being in force in Brunei Darussalam;
{b} vessels whose movements are confIned to navigable rivers upstream of a customs station situated at or near the mouth of such river;
{cl privately-owned pleasure vessels not plying for hire and not carrying cargo;
{d} vessels of a class in respect of which an order under subsection (2) is in force.
(2) The Minister may, with the approval of His Majesty the Sultan and Yang Di-Pertuan, by order, exempt, either absolutely or conditionally, any class of vessels from the operation of this Part.
616
Application to aircraft.
40. This Part shall apply, with such modifications and adaptations as may be necessary, in respect of aircraft arriving at, or departing from, any customs airport.
PART VI
GENERAL PROVISIONS AFFECTING VESSELS IN TERRITORIAL WATERS
Vessels in territorial waters.
41. ! 1) The master of any vessel in territorial waters shall obey any signal made to him from a preventive or police vessel or any instruction given by an officer of customs or police officer in uniform from any other vessel or any place requiring him to stop or to heave to or to perform any other act.
(6) Nothing contained in subsections (2) and (3) shall apply to
{a} any vessel the master of which satisfies the court that its entry into the waters of Brunei Darussalam was due to circumstances beyond his control and that its entry and the reason therefore was at the first possible opportunity reported to the nearest customs office or police station and that after such entry no person on board or connected with the vessel has done any act contrary to any written law; or
{b} any local craft if the person in charge thereof can show to the satisfaction of a senior officer of customs or the court that he has come from a place of departure from which it is unusual to grant or carry clearances or manifests.
Hovering.
42. (1) If any vessel hovers within territorial waters and on examination is found to be conveying goods dutiable on import or goods of a class the importation of which is prohibited, the master and every member of the crew of such vessel shall be presumed, until the contrary is proved, to have imported uncustomed or prohibited goods, as the case may be.
(2) If any vessel hovers within territorial waters and on examination is found not to be carrying any of the goods referred to in subsection (1), such vessel shall be presumed, until the contrary is proved, to be hovering for the purpose of receiving dutiable goods upon which export duty has not been paid or prohibited goods exported contrary to a prohibition and the master and every member of the crew of such vessel shall be guilty of an offence.
Goods unaccounted for deemed uncustomed.
43. If goods, other than bona fide ship's stores, are found by a proper officer of customs in any vessel in territorial waters and such goods are not correctly accounted for in the manifest or other documents which ought to be aboard such vessel, such goods shall be deemed to be uncustomed goods and shall be liable to seizure.
Missing goods deemed illegally landed.
44. If in any vessel in territorial waters the quantity of any goods entered in the manifest or other documents which ought to be aboard such vessel is found by a proper officer of customs to be short, and the deficiency is not accounted for to the satisfaction of such officer, such goods shall be deemed to have been illegally landed in Brunei Darussalam.
Proper officer of customs may board vessel.
45. When, in exercise of the powers conferred by this Order, a proper officer of customs boards any vessel, the master of such vessel shall provide such officer with suitable shelter and accommodation on the vessel while such vessel remains in territorial waters.
Power to seal up and secure hatchways, goods etc. and use of ship/s stores.
46. (1) When, in exercise of the powers conferred by this Order, a proper officer of customs boards any vessel, he shall have free access to every part of the vessel, and shall have the power to fasten down hatchways or entrances to hold, to mark any goods before landing, and to lock up, seal, mark or otherwise secure any goods, including ship's stores, on board such vessel; and no hatchway or entrance, after having been fastened down by such officer, shall be opened, and no lock, seal or mark shall be opened, broken or altered without the consent of the proper officer of customs while the vessel is within the limits of the customs port or before any goods are delivered to be landed.
Prohibition of carriage of dutiable goods in local craft.
47. (1) No dutiable or prohibited goods shall be carried in any local craft except with the permission of the Controller and subject to such conditions as the Controller may impose.
Bulk not to be broken etc.
48. Mter the arrival of any vessel within territorial waters
without proper cause shown to a senior officer of customs.
Application to aircraft.
49. This Part shall apply, with such modifications and adaptations as may be necessary, in respect of aircraft arriving at, or departing from, any customs airport.
PART VII
MANIFESTS
Master, owner or agent of arriving vessel to furnish inward manifest.
50. (1) Save as provided in subsection (3), the master, owner or agent of every vessel, other than a local craft, arriving in any customs port shall, before arrival or within 24 hours after the arrival and before any cargo is unshipped, furnish to the proper officer of customs a full and correct inward manifest of the vessel, certified by the master, owner or agent, containing all particulars as to marks, numbers and contents of each package intended to be landed at the customs port, together with the names of shippers and consignees of the same, and the proper officer of customs may demand, in addition, a complete manifest of the whole cargo of the vessel and a complete list of stores on board such vessel.
(4) Such inward manifest or transhipment manifest referred to in this section shall be made in such form and manner as the Controller may determine, either generally or in a particular casei and shall contain such particulars as the Controller may think fit.
Person in charge of local craft to make declaration on arrival.
51. The master of every local craft, whether carrying cargo or not, arriving in any customs port shall attend in person at the customs office and make a written or oral declaration, in such form and manner as the Controller may determine, either generally or in a particular case, of all the cargo to be landed from his vessel.
Correction to he made on completion of discharge and liability of master.
52. (1) On completion of the discharge of cargo or within such further period as the proper officer of customs may allow, the master, owner or agent of the vessel shall furnish to the proper officer of customs a certified amendment to the manifest required by section 50 due to short shipment, short landing, over landing or any other cause.
Pilot, owner or agent of arriving aircraft to furnish inward manifest.
53. The pilot, owner or agent of every aircraft arriving at a customs airport shall, before any cargo is delivered, furnish to the proper officer of customs a full and correct inward manifest of the aircraft, in such form and manner as the Controller may determine, either generally or in a particular case, certified by such pilot, owner or agent, containing all particulars as to marks, numbers and
62 1
contents of each package consigned to such customs airport, together with the names of consignors and consignees, and the proper officer of customs may demand, in addition, a complete manifest of the whole cargo of the aircraft and a complete list of stores on the aircraft.
Outward manifest of vessel to be furnished.
54. The master, owner or agent of any vessel, other than a local craft, leaving any customs port shall, within 48 hours of the departure of such vessel, furnish to the proper officer of customs a full and correct outward manifest of the vessel, in such form and manner as the Controller may determine, either generally or in a particular case, certified by such master, owner or agent, containing all particulars as to marks, numbers and contents of each package shipped at the customs port and the names of the shippers and consignees of the same.
Person in charge of local craft to make declaration before departure.
55. The master or owner of any local craft, whether carrying cargo or not, leaving any customs port shall, before the departure of such vessel, attend in person at the customs office and make a written or oral declaration, in such form and manner as the Controller may determine, either generally or in a particular case, of all cargo shipped on board his vessel and the port or ports of destination of such cargo, and if no cargo is being carried he shall make a declaration accordingly:
Provided that in the case of a local craft which in the circumstances mentioned in section 57 is deemed to leave such customs port, no declaration shall be required if the proper officer of customs is satisfied that a declaration has already been made at a customs port further upstream.
Pilot of departing aircraft to furnish outward manifest.
56. The pilot, owner or agent of any aircraft leaving any customs airport shall, before the departure of such aircraft, furnish to the proper officer of customs a full and correct outward manifest of the aircraft, in such form and manner as the Controller may determine, either generally or in a particular case, certified by such pilot, owner or agent, containing all particulars as to marks, numbers and contents of each package loaded at such customs airport and the names of the consignors and consignees of the same.
Local craft arriving at or leaving certain navigable rivers.
57. Every local craft proceeding up or down a navigable river, at or near the mouth of which there is a customs port, shall stop at such port and shall, for the
purposes of this Part, be deemed to arrive at or leave, as the case may be, such customs port.
Saving in respect of exempted vessels and certain aircraft.
58. This Part shall not apply to any vessel to which the exemption referred to in section 39 applies or to any aircraft not engaged in carrying goods.
PART VIII
WAREHOUSING
Minister may establish customs warehouses.
59. The Minister may, with the approval of His Majesty the Sultan and Yang Di-Pertuan, by order published in the Gazette, establish and maintain customs warehouses, wherein dutiable goods may be deposited and kept without payment of duty, at any customs port, customs airport, place of import or export or at any inland customs station and may prescribe the amount to be paid as warehouse rent on goods deposited in such warehouses and remit any amount payable as rent.
Licensed warehouses.
60. (1) The Controller may, on payment of the prescribed fee, grant a licence to any person, in this section referred to as the licensee, for warehousing goods liable to customs duties in a place or places specified in such licence.
Provided that if it is shown to the satisfaction of the Controller that such deficiency has been caused by any leakage, breakage or other unavoidable
accident, the Controller may remit the whole or any part of the customs duty leviable on the goods found deficient.
All goods to be deposited in warehouse on arrival.
61. (1) Subject to section 69, all goods imported into Brunei Darussalam shall, on first arrival or landing, be deposited by the importer or his agent in a Ports Department warehouse, customs warehouse or licensed warehouse or in any other warehouse approved by the Controller:
Provided that, subject to such conditions as the Controller may impose
{a} the Controller may, if satisfied that on account of the weight, quantity or bulk of any such goods or for any other reason it is not practicable to deposit such goods in a warehouse, exempt such goods from being so deposited and such goods whilst kept in any other place shall be deemed to be under customs control;
{b} such goods on first landing at a customs airport where there is no warehouse may be dealt with as the Controller may direct; and
{e} where the bill of lading, airway bill, invoice or other document concerning any goods landed at a customs port or customs airport show them to be consigned to any person at any place in Brunei Darussalam where there is a senior officer of customs, the senior officer of customs at such customs port or customs airport may permit such goods to be forwarded to such place in which event such goods shall be deemed for the purposes of this Part to have first arrived on reaching such place and shall, for the purposes of Part IX, not be deemed to have been imported or landed until their arrival at such place.
(2) No goods deposited in a warehouse or exempted from being deposited, under subsection (1), shall be removed from such warehouse or from any place except with the permission of the proper officer of customs.
(3) This section shall not apply to
{a} goods imported by post;
{b} goods imported by land or by sea at places of import where there is no customs warehouse; or
{e} passengers' baggage, containing personal effects only.
Warehouse deposit receipts.
62. (1' A warehouse deposit receipt shall be issued by the proper officer of customs for all dutiable goods deposited in a customs warehouse:
Provided that in the case of dutiable goods imported by land, no such receipt shall be issued except at the request of the importer or his agent.
Licensing of duty-free shops.
63. (I) The Controller may, on payment of the prescribed fee, grant a licence to operate a duty-free shop to any person, in this section referred to as the licensee, and when granted, may suspend or withdraw such licence.
Licensing of inland clearance depot.
64. (1) The Controller may, on payment of the prescribed fee, grant a licence to operate an inland clearance depot to any person, in this section referred to as the licensee, and when granted, may suspend or withdraw such licence.
Provided that if it is shown to the satisfaction of the Controller that such deficiency has been caused by any leakage, breakage or other unavoidable accident, the Controller may remit the whole or any part of the customs duty leviable on the goods found deficient.
Power to open and examine packages.
65. A senior officer of customs may, at any time, direct that any goods or package lodged in any Ports Department warehouse, customs warehouse or licensed warehouse shall be opened, weighed or otherwise examined, and after such goods or package has been so opened or examined, may cause the same to be sealed or marked in such manner as he thinks fit.
Detention of goods where doubt exists.
66. (1) The proper officer of customs may detain in a customs warehouse, customs office or any other place deemed under this Order to be under customs control any goods if he is in doubt whether such goods are dutiable or not or for any other reason.
Protection of officers of customs from liability.
67. No officer of customs or other person employed by the Government in connection with customs shall be liable to make good any loss sustained in respect of any goods by fire, theft, damage or other cause while such goods are in any customs warehouse or in the lawful custody or control of such officer or any other officer of customs or person employed in connection with customs unless such loss is caused by his wilful neglect or default.
Payment of warehouse rent.
68. (1) The owner of any goods deposited in a customs warehouse, or his agent, shall pay to the proper officer of customs the warehouse rent at the prescribed rates which may be due in respect of such goods.
(2) Such warehouse rent shall be payable at the end of each month whether or not a demand in respect thereof is made and if not so paid may be recovered as a civil debt due to the Government.
Dangerous goods.
69. No goods of an inflammable nature or of such a nature as to be likely to cause detriment to other goods shall be deposited in any customs warehouse without the sanction of a senior officer of customs, and if any such goods are landed lawfully outside the limits of a port declared under the Ports Act (Chapter 144), they may be deposited, at the expense and risk of the importer thereof, in any place but at such limits as the senior officer of customs may think fit. Whilst so deposited, such goods shall be deemed to be in a customs warehouse and, unless within a period of 14 days they have been duly cleared or warehoused in some approved warehouse, shall, at the expiration of such period, be liable to be dealt with in the same manner as goods of a similar nature actually deposited in a customs warehouse. Such goods shall be chargeable with such expenses for securing, watching and guarding the same until sold, cleared or warehoused, as the senior officer of customs may think fit.
Government lien over goods deposited in customs warehouse.
70. (1) Goods of a perishable nature deposited in a customs warehouse shall be cleared forthwith, and if not so cleared a senior officer of customs may sell such goods.
Removal of dutiable goods from warehouse.
71 . No dutiable goods shall be removed from the Ports Department warehouse or customs control except
and in no case shall any goods be removed from a customs warehouse until all warehouse rent and other charges due in respect thereof have been paid:
Provided that petroleum in a licensed warehouse may be removed therefrom before payment of the import duty, if security has been lodged to the satisfaction of the Controller by which payment of duty is guaranteed, within such time as the Controller may allow.
Landing of goods for transhipment.
72. Goods arriving in Brunei Darussalam for transhipment and landed at a customs port to await the arrival of the vessel to which they are intended to be transhipped shall, if they are dutiable on import or export, or prohibited to be imported or exported, or belong to a class of such goods, be deposited in a Ports Department warehouse, \::ustoms warehouse or licensed warehouse or in any other warehouse approved by the Controller and shall be liable to warehouse rent at the prescribed rates applicable to such goods under the Ports Act (Chapter 144) or this Order or, if such rates are not prescribed, at the prescribed rates applicable under the Ports Act (Chapter 144) or this Order to goods warehoused prior to export:
Provided that the Controller may exempt any particular goods from the operation of this section.
Weighing and handling fees.
73. (1) All necessary operations relating to the loading, shipping, unloading, unshipping, landing, carrying, weighing, measuring, testing, opening, unpacking, repacking, bulking, sorting and marking of goods, including passengers' baggage, whether warehoused or not, shall be performed by or at the expense of the owner, importer, exporter, consignor, consignee or agent, as the case may be.
PART IX
DECLARATION OF GOODS
Part A
Dutiable Goods
Declaration of dutiable goods imported.
74. (1) Every importer of dutiable goods, warehoused under section 61 or exempted from being warehoused by virtue of paragraph fa) of the proviso to subsection (1) of that section shall, before removal of such goods or any part thereof from customs control, make personally or by his agent to the proper officer of customs a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, of the goods imported, and in any particular case, the proper officer of customs may, by notice in writing, require the importer either personally or by his agent to submit such declaration within 3 days of the receipt of such notice, and the importer shall be required to comply with such notice if it is within his power to do so.
Declaration to give full and true account.
75. (1) The declaration referred to in section 74 shall give a full and true account of the number and description of packages and of the description, weight, measure or quantity, and value of all such dutiable goods, and of the country of origin of such goods:
Provided that if it is shown to the satisfaction of the proper officer of customs that such goods are urgently required for home consumption and that it is not within the power of the importer to furnish all the details required, such officer may release the goods on payment of such duty as he may estimate to be leviable thereon, together with a deposit of such amount as such officer may determine not exceeding such estimated duty and on an undertaking being given by the importer or his agent to furnish a correct declaration within 10 days or such further period as the proper officer of customs may allow.
(2) On the submission of a correct declaration the proper amount of duty and other charges leviable shall be assessed and any money paid and deposited in excess of such amount shall be returned to the importer or his agent and in default of such submission within the period mentioned in subsection (1), the deposit shall be forfeited and paid into the general revenue of Brunei Darussalam.
Declaration of dutiable goods to be exported.
(1) Every exporter of dutiable goods shall
fa} personally or by his agent make a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, of the goods to be exported;
fb} produce such goods to such proper officer of customs; and
fe} pay the export duty and any other charges leviable thereon to such proper officer of customs:
(2) The Controller may permit the export of any goods without prior payment of duty
fa} if it is shown to his satisfaction that unnecessary delay will be occasioned in ascertaining the net weight of the goods before the export thereof is permitted; and
fb} if security has been given to his satisfaction for the payment of duty within such time as he may determine.
(3) The declaration referred to in paragraph fa} of subsection (1) shall give a full and true account of the number and description of packages and of the description, weight, measure or quantity, and value of all such dutiable goods, and the country of origin of such goods.
Part B
Non-Dutiable Goods
Declaration of non-dutiable goods imported by sea or air.
77. (1) When any goods which are not dutiable on import are imported by sea or air, the importer thereof shall, before taking delivery of such goods and in any
case not later than 10 days after the arrival of the vessel or aircraft in which such goods are imported, make personally or by his agent to the proper officer of customs a declaration, in such form and manner as the Controller may determine, either generally or in a particular ease, giving particulars of the goods imported.
Declaration of non�dutiable goods imported by land.
78. When any goods which are not dutiable on import are imported by land, the importer thereof shall, upon the arrival of such goods, make personally or by his agent to the proper officer of customs a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, giving particulars of the goods imported, and shall not proceed until this has been done.
Declaration of non�dutiable goods exported by sea or air.
79. (1) When any goods which are not dutiable on export are exported by sea or air, the exporter thereof shall, before such goods are shipped or water-borne to be shipped or loaded in aircraft, make personally or by his agent to the proper officer of customs a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, giving particulars of the goods to be exported.
(2) No owner, master or agent of any vessel, and no pilot or agent of any aircraft shall allow any goods which are not dutiable on export to be shipped or loaded until he has been authorised by the proper officer of customs to do so.
Declaration of non�dutiable goods exported by land.
80. When any goods which are not dutiable on export are exported by land, the exporter thereof shall make personally or by his agent to the proper officer of customs a declaration, in such form and manner as the Controller may determine, either generally or in a particular case, giving particulars of the goods to be exported, and shall not proceed until this has been done.
Declaration to give full and true account.
81. The declarations referred to in sections 77, 78, 79 and 80 shall give a full and true account of the particulars for which provision is made:
Provided that if, in the case of imported goods, any of the particulars required are unknown to the importer thereof, delivery of such goods may be given on a written undertaking of the importer or his agent to furnish the necessary information to the proper officer of customs within 10 days of such undertaking or such further period as the proper officer of customs may allow, and if the importer or his agent fails to furnish the information as required by the undertaking, he shall be deemed to have failed to make the required declaration.
Part C
General Provisions
Passengers' baggage etc. and postal goods exempted.
82. This Part shall not apply
Ia) to accompanied passengers' baggage or personal effects;
Ib) to fresh fish locally taken; and
le) except as provided by subsection (3) of section 74, to any goods sent by post.
Saving provision.
83. Nothing in this Part shall release any person from any obligation imposed by or under any written law for the time being in force in Brunei Darussalam regulating the movement of any goods or currency.
Control of agents.
84. (1) No person shall act as an agent for transacting business relating to the import or export of any goods or luggage, including customs transit operations, or the entry or clearance of any vessel, except with the permission of a senior officer of customs.
may, within one month from the date on which the decision is notified to him, appeal to the Controller whose decision shall be finaL
Provided that a senior officer of customs may refuse to transact business with such clerk or servant unless such person authorising the clerk or servant identifies such clerk or servant to such officer as empowered to transact such business.
Person in charge of goods imported etc. by land deemed agents.
85. Notwithstanding anything contained in section 84, the person in charge of any goods imported or exported by land, who makes the declaration required by this Part, shall be deemed to be the agent of the importer or exporter, as the case may be.
PART X DRAWBACK
Conditions under which drawback may be paid.
86. (1) When any goods, other than goods affected by section 88, upon which import duty has been paid are re-exported, nine-tenths of the duties calculated in accordance with subsection (2) may be repaid as drawback if
(fJ except as provided by section 89, the goods have not been used after importation.
(2) The amount of drawback allowed shall be calculated at the rate of the customs duty levied at the time of import.
Declaration by claimant.
87. Every person claiming drawback on any goods re-exported shall, personally or by his agent, make to a senior officer of customs 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 import duty.
Drawback on destroyed goods.
88. The Controller may allow drawback of import duty on goods which suffer deterioration or damage and are destroyed in the presence of a senior officer of customs, if the conditions set out in section 86 in respect of re-exported goods are fulfilled in respect of such destroyed goods, and sections 86 and 87 shall, with such modifications as the circumstances of the case may require, apply to such goods.
Refund to visitors and owners of samples.
89. 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 import customs 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 import duty.
Relief from duty on goods temporarily imported.
90. Where the Controller is satisfied that goods as may be prescribed are imported only temporarily with a view to subsequent re-exportation, he may permit the goods to be delivered on importation without payment of duty subject to the payment of a deposit equivalent to not less than the amount of duty which would be payable if the goods were imported for home use or to security being given to the satisfaction of the Controller for the payment of such duty, and such deposit shall be refunded or such security discharged if the goods are re-exported within 3 months of the date of importation or within such further period as the Controller may allow.
Export and re-import of trade samples free of duty.
91. The Controller may, in any case, subject to such restriction as he may think fit to impose, allow any goods, which on the exportation thereof have been declared as trade samples, to be re-imported free of duty.
Drawback on imported goods used in manufacture.
92. Where any 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 import 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
PART XI
MISCELLANEOUS
Documents to be produced on demand.
93. On demand of the proper officer of customs, the importer or exporter of any goods, or his agent, shall produce to such officer all invoices, bill of lading, certificates of origin or of analysis and any other documents, which such officer may require to test the accuracy of any declaration made by such importer or exporter to any officer of customs.
Keeping of business records.
94. (1) Every importer and exporter must keep or cause to be kept in Brunei Darussalam business records for a period of at least 7 years.
(c) answer any questions put to him by any such officer relevant to matters arising under this Order.
Business records.
95. (1) For the purposes of section 94, the business records to be kept shall be those records generated by, or that otherwise come within the possession or control of, the importer or exporter that are necessary to verify
(2) Without limiting the generality of subsection (1) and subject to subsections (3) and (4), the following records are required to be kept
Iv) shipping instructions and freight forwarders' instructions;
(vi) consignment notes;
(vii) import charges, accounting details, including agents' fees, customs charges, wharf charges and other fees and charges;
(viii) packing lists;
Audit or examination of business records.
96. (1) An officer of customs may at all reasonable times enter any premises or place where business records are kept pursuant to section 94 and audit or examine those records either in relation to specific transactions or to the adequacy and integrity of the manual or electronic system or systems by which such records are created and stored.
(2) For the purposes of subsection (1), an officer of customs shall, subject to section 105, have full and free access to all lands, buildings and places and to all books, records and documents, whether in the custody or under the control of the importer or exporter, or any other persons, for the purpose of inspecting any book, record and document and any property, process or matter that he considers
(aJ necessary or relevant for the purpose of collecting any duty under this Order or for the purpose of carrying out any other provision of this Order; or
(bJ likely to provide any information otherwise required for the purposes of this Order or any of those functions.
Persons to give information or produce documents.
97. (1) Every person required by a proper officer of customs to give
.
information or to produce any travel document or any document on any subject into which it is the officer's duty to inquire under this Order and which it is in the person's power to give or produce shall give such information or to produce such document for inspection.
Service of notices.
98. (1) Every notice or document required by this Order to be served on any person may be served
(aJ personally upon such person; or
(b) by sending such notice or document to such person by registered post.
(2) A notice or document sent by registered post to any person shall, except for a notice referred to in subsection (4) of section 70, be deemed to have been served on him at the time at which it would have been delivered to him in the ordinary course of the post, if such notice or document was addressed
(iii) to any person authorised by it to accept service of process;
(b) in the case of an individual, to his usual or last known place of residence.
Baggage of passengers.
99. (1) Notwithstanding anything in this Order but subject to subsection (2), every passenger or other person arriving in or leaving Brunei Darussalam shall declare all dutiable or prohibited goods in his possession, either on his person or in any baggage or in any vehicle, to the proper officers of customs, and if he fails so to do such goods shall be deemed to be uncustomed goods.
(2) Notwithstanding anything in this Order, every passenger or other person arriving in Brunei Darussalam at a point of entry which has a Red Channel and a Green Channel shall proceed to the Red Channel to declare
in his possession, either on his person or in any baggage, to the proper officer of customs before he proceedst and if he fails to do so those goods shall be deemed to be uncustomed goods.
(3) Any passenger or other person arriving in Brunei Darussalam who proceeds to the Green Channel with any goods to be declared under subsection (2), in his possession, either on his person or in any baggage shall be presumed, until the contrary is proved, to be in possession of uncustomed goods.
"Green Channelll means any passage or area in a customs airport or at such other place as the Controller may designate clearly indicated with a sign marked in green with the words "Customs" and "Nothing To Declare";
"Red Channel" means any passage or area in a customs airport or at such other place as the Controller may designate clearly indicated with a sign marked in red with the words "Customs" and "Goods To Declare".
Proper officer of customs may take samples.
100. (1) The proper officer of customs may at any time, if his duty requires, take samples of any goods to ascertain whether they are goods of a description liable to any customs duty, or to ascertain the customs duty payable on such goods or for such other purposes as the proper officer of customs may think necessary, and such samples may be disposed of in such manner as the Controller shall direct.
(2) No payment shall be made for the cost of any sample taken but the proper officer of customs shall, on demand, give a receipt for any such sample.
Packing of dutiable goods.
101. No dutiable goods shall be packed in any manner calculated to deceive an officer of customs so that a proper account of such goods may not be taken.
Addition or deduction of new or altered import duties in case of contract.
102. (1) Where any new import duty is imposed or where any such duty is increased, and any goods in respect of which the duty is payable are delivered after the day on which the new or increased duty takes effect, in pursuance of a contract made before such day, the seller of the goods may, in the absence of agreement to the contrary, recover from the purchaser of the goods, as an addition to the contract price, a sum equal to any amount paid by him in respect of the goods on account of the new duty or increase of duty, as the case may be.
(2) Where any import duty is cancelled or decreased and any goods affected by the duty are delivered after the day on which the duty is cancelled or the decrease in the duty takes effect, in pursuance of a contract made before such day, the purchaser of the goods may, in the absence of the agreement to the contrary, if the seller of the goods has had in respect of those goods the benefit of the cancellation or decrease of the duty, deduct from the contract price a sum equal to the amount of the duty or decrease of duty, as the case may be.
Computer service.
103. (1) The Controller may establish and operate a computer service and make provision for any manifest, return, list, statement, declaration, direction, notice, permit, receipt or other document required or authorised by this Order to be made, served or submitted by electronic transmission, referred to in this Order as an electronic notice.
such notice shall, for the purposes of this Order, be presumed to be made by the registered user unless he adduces evidence to the contrary.
shall be admissible as evidence of the facts stated or contained therein.
shall be sufficient evidence that the electronic notice or copy thereof has been duly authenticated, unless the court, in its discretion, calls for further evidence on this issue.
PART XII SEARCH, SEIZURE AND ARREST
Issue of search warrant.
104. (1) Whenever it appears to any magistrate, or any senior officer of customs not below the rank of Assistant Controller, upon information, and after any inquiry which he may think necessary, that there is reasonable cause to believe that in any dwelling house, shop or other building or place, there are concealed or deposited any prohibited or uncustomed goods or goods liable to forfeiture under this Order, or as to which any offence under this Order has been committed, or any book, record, document or other article relating to any such goods, such magistrate or the senior officer of customs may issue a warrant authorising any officer of customs named therein, by day or night and with or without assistance
{a} to enter such dwelling house, shop or other building or place and there to search for and seize any goods reasonably suspected of being prohibited or uncustomed goods, or goods liable to forfeiture under this Order, or as to which any offence under this Order is suspected to have been committed, and any book, record, document or other article which may reasonably be believed to contain information as to any offence under this Order;
121 Such officer may if it is necessary so to do
{a} break open any outer or inner door of such dwelling house, shop or other building or place, and enter thereinto;
Conditions for entry into buildings.
105. Notwithstanding anything in this Order, every provision of this Order that confers on an officer of customs the power to enter any dwelling house, shop or other building or place, whether under the authority of a warrant or otherwise, is subject to the following conditions
When search may be made without warrant.
106. Whenever it appears to any senior officer of customs that there is reasonable cause to believe that in any dwelling house, shop or other building or place there are concealed or deposited any prohibited or uncustomed goods or goods liable to forfeiture under this Order, or any other evidence relating to the commission of an offence under this Order, or as to which an offence under this Order has been committed, and if he has reasonable grounds for believing that by reason of the delay in obtaining a search warrant such goods or evidence are likely to be removed, such officer may exercise in, upon and in respect of such dwelling house, shop or other building or place all the powers mentioned in section 104 in as full and ample a manner as if he were authorised so to do by a warrant issued under such section.
Power to search vessels and aircraft.
107. ( 1) A proper officer of customs may
{e} rummage and search all parts of such vessel or aircraft for prohibited or uncustomed goods;
{d} examine all goods on board and all goods then being loaded or unloaded;
{e} demand all documents which ought to be on board such vessel or aircraft;
{f} require all or any such documents to be brought to him for inspection; and
{g} retain any such documents brought to him for inspection,
and the master of any vessel and the pilot of any aircraft refusing to allow such officer to board or search such vessel or aircraft, or refusing to give such information or to produce such documents on demand shall be guilty of an offence.
Senior officer of customs to exercise powers of search.
108. Every senior officer of customs shall be entitled to exercise in and upon and in respect of any vessel, aircraft, landing place, wharf or free trade zone all the powers mentioned in section 104 in as full and ample a manner as if he were authorised so to do by a warrant issued under such section.
Access to recorded information or computerised data.
109. (1) Any officer of customs exercising his powers under sections 104, 105, 106, 107, 110 and 111 shall be given access to any recorded information or computerised data, whether stored in a computer or otherwise.
(2) In addition, an officer of customs exercising his powers under sections 104, 105, 106, 107, 110 and 111 may
{a} inspect and check the operation of any computer and any associated apparatus or material which he has reasonable cause to suspect is or has been used in connection with such information or data; and
to provide him with such reasonable assistance as he may require for the purposes of this section.
(3) In subsection (1), "access" includes being provided with the necessary password, encryption code, decryption code, software or hardware and any other means required to enable comprehension of recorded information or computerised data.
Access to places or premises.
110. (1) Any senior officer of customs shall, for the purposes of this Order, at all times have access to any place or premises where an importer carries on his business or where any person who has dealings with such importer carries on his business.
(2) Where any senior officer of customs enters upon any premises in accordance with this section, he may
tU) any entry in any book, data, document or other record, or thing; or
(iii) any imported goods;
fe) require any container, envelope or other receptacle in any such premises to be opened;
ff) at the risk and expense of the importer or the person who has dealings with such importer, open and examine any packages, or any goods or materials, in any such premises.
Officers of customs may stop and search conveyances.
111. ( 1) Any officer of customs may stop and examine any vehicle for the purpose of ascertaining whether any dutiable, uncustomed or prohibited goods are contained therein.
Power to set up roadblocks.
112. (1) Notwithstanding anything contained in any other written law, any senior officer of customs may, if he thinks it necessary to do so for the enforcement of this Order, erect or place or cause to be erected or placed any barrier on or across any public road or street or in any public place in such
65 1 manner as he may think fit; and any proper officer of customs may take all reasonable measures to prevent any person from passing or any vehicle from being driven past any such barrier, including any measure to pursue and apprehend any such person or stop any such vehicle where, having regard to the circumstances, he is of the opinion that if such measures are not taken the escape of such person or vehicle to avoid detection or otherwise is likely to be imminent.
Power to open packages and examine goods.
113. Any proper officer of customs may examine any goods in the course of being imported or exported or intended to be imported or exported and may for the purposes of such examination bring the same to a customs office and may open any package or receptacle.
Search of persons arriving in Brunei Darussalam.
114. Any person landing, or being about to land, or having recently landed, from any vessel or aircraft, or leaving any vessel or aircraft in territorial waters, whether for the purpose of landing or otherwise, or entering or having recently entered Brunei Darussalam by land shall, on demand by any proper officer of customs, either permit his person, goods and baggage to be searched by such officer, or together with such goods and baggage accompany such officer to a customs office or police station and there permit his person, goods and baggage to be searched by an officer of customs:
Provided that
fa) any person who requests that his person be searched in the presence of a senior officer of customs shall not be searched except in the presence of and under the supervision of such officer, but such person may be detained until the arrival of such officer, or taken to any customs office or police station where such officer may be found;
{b! the goods and baggage of any person who requests to be present when they are searched and so presents himself within a reasonable time shall not be searched except in his presence;
{c! no female shall be searched except by another female with strict regard to decency.
Seizure of goods subject of offence.
115. (1) All goods in respect of which there has been, or there is, reasonable cause to suspect that there has been committed any offence against this Order, or any breach of any of the provisions of this Order or of any restriction or condition subject to or upon which any licence or permit has been granted, together with any receptacle, package, conveyance, vessel not exceeding 200 tons nett registered tonnage, or aircraft, in which the same may have been found or which has been used in connection with such offence or breach, and any book or document which may reasonably be believed to have a bearing on the case, may be seized by any officer of customs in any place either on land or in territorial waters.
Provided that such notice shall not be required to be given where such seizure is made on the person, or in the presence of the offender or the owner or his agent, or in the case of a vessel or an aircraft, in the presence of the master or pilot, as the case may be.
Retention of documents obtained during search.
116. (1) Where an officer of customs or any person authorised under this Order carries out any lawful search, inspection, audit or examination under this Order and has reasonable cause to believe that any document coming into his possession during such search, inspection, audit or examination is evidence of the commission of an offence against this Order or is intended to be used for the purpose of committing any offence against this Order, such officer or authorised person may, subject to section 134, take possession of and retain the document.
Release of conveyance, vessel, aircraft or movable property under bond.
117. (1) When any conveyance, vessel, aircraft or movable property has been seized under this Order, a senior officer of customs may temporarily return such conveyance, vessel, aircraft, or movable property to the owner of the same on security being furnished to the satisfaction of such officer and subject to such conditions as such officer may impose, that the conveyance, vessel, aircraft or movable property shall be surrendered to him on demand.
(2) Any person who
(aJ fails to surrender on demand to a senior officer of customs the conveyance, vessel, aircraft or movable property temporarily returned to him under subsection (I); or
{b} fails to comply with or contravenes any of the conditions imposed under subsection (1),
shall be guilty of an offence and liable on conviction to a fine not exceeding $10,000, imprisonment for a term not exceeding 3 years or both, and any security or bond being furnished shall be forfeited.
Powers of arrest.
118. (1) Any officer of customs may arrest without warrant
{a} any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting the commission of, an offence against this Order;
{b} any person whom he may reasonably suspect to have in his possession any uncustomed or prohibited goods or any goods liable to seizure under this Order;
{cl any person against whom a reasonable suspicion exists that he has been guilty of an offence against this Order,
and may search or cause to be searched any person so arrested:
Provided that no female shall be searched except by another female with strict regard to decency.
BRUNEI DARUSSALAM GOVERNMENT GAZETTE
(6) No person who has been arrested by an officer of customs shall be released except on his own bond or on bail or under the special order in writing of a magistrate or a senior officer of customs.
PART XIII
PROVISIONS AS TO TRIAL AND PROCEEDINGS
Court of Magistrate to have full jurisdiction.
119. Notwithstanding the provisions of any written law to the contrary, a Court of a Magistrate shall have jurisdiction to try any offence under this Order and shall have the power to impose the full penalty or punishment in respect of the offence.
Burden of proof.
120. If in any prosecution in respect of any goods seized for non-payment of duties or for any other cause of forfeiture or for the recovery of any penalty or for the condemnation or forfeiture of any vessel or goods or for any offence under this Order, any dispute arises
then and in every such case the burden of proof thereof shall lie on the defendant.
Presumptions of possession of dutiable, prohibited or uncustomed goods.
121. (1) Any person who is proved to have had in his possession or custody or under his control
(a) any thing containing any dutiable, prohibited or uncustomed goods;
Ib} the keys of any thing containing any dutiable, prohibited or uncustomed goods;
le J the keys of any place or premises or any part thereof in which any dutiable, prohibited or uncustomed goods are found; or
Id} a document of title relating to any dutiable, prohibited or uncustomed goods or any other document intended for the delivery of any dutiable, prohibited or uncustomed goods,
shall, until the contrary is proved, be presumed to have had such dutiable, prohibited or uncustomed goods in his possession.
Proportional examination or testing of goods seized to be accepted by courts.
122. When any goods suspected of being prohibited or uncustomed or otherwise liable to seizure have been seized, it shall be sufficient to open, examine and, if necessary, test the contents of such proportion of the goods seized as the proper officer of customs may determine and the court may presume that the goods contained in the unopened packages or receptacles are of the same nature, quantity and quality as those found in the similar packages or receptacles which have been opened.
Evidence of analysis may be given in writing.
123. (1) In any prosecution for a breach of this Order, a certificate of analysis purporting to be under the hand of an analyst shall, on production thereof by the prosecutor, be sufficient evidence of the facts stated therein unless the defendant requires that the analyst be called as a witness, in which case he shall give notice thereof to the prosecutor not less than 3 days before the day on which the summons is returnable.
(2) In like manner, a certificate of analysis purporting to be under the hand of an analyst shall, on production thereof by the defendant, be sufficient evidence of the facts stated therein, unless the prosecutor requires that the analyst be called as a witness.
Proof as to registration or licensing of vessels in Brunei Darussalam.
124. Where in any prosecution under this Order it is relevant to ascertain particulars as to the registration or licensing of any vessel registered or licensed in any port of Brunei Darussalam, a certificate purporting to be signed by the officer responsible under any written law for the time being in force in Brunei Darussalam for such registration or licensing shall be prima facie evidence as to all particulars concerning such registration or licensing contained therein, and the burden of proving the incorrectness of any particulars stated in such certificate shall be on the person asserting the same.
Proof as to tonnage or build of craft.
125. (1) Where in any prosecution under this Order it is relevant to ascertain the tonnage or build or such other particulars descriptive of the identity of a craft, and if any of these particulars relating to the identity of the craft is in question, then any document produced by the prosecution purporting to be a certificate in respect of any such matter given and signed by any officer responsible for such matter under any written law for the time being in force in Brunei Darussalam shall be admissible in evidence, and it shall be evidence of its contents, including the facts stated therein, without proof of the signature to such certificate.
(2) This section shall apply notwithstanding anything contained in any other written law or rule of evidence to the contrary.
Imprisonment in default e!.
126. Notwithstanding the prOVISIons of the Criminal Procedure Code (Chapter 7) , the period for which the court directs the offender to be imprisoned in default of payment of any fine under this Order, or in default of a sufficient distress to satisfy any such fine, shall not exceed the following scale
where the fine the period shall not exceed
does not exceed $100 2 months;
exceeds $100 but does not exceed $1,000 4 months;
exceeds $1,000 but does not exceed $5,000 6 months;
with an additional 2 months for every $1,000 after the first $5,000 of the fine until a maximum period of 3 years is reached.
Manner of seizure not to be enquired into on trial or on appeal.
127. On any trial before any court and in any proceedings on appeal to any appellate court, relating to the seizure of goods subject to forfeiture under this Order, the court shall proceed to such trial or hear such appeal on the merits of the case only, without enquiring into the manner or form of making any seizure, except in so far as the manner and form of seizure may be evidence on such merits.
Protection of informers from discovery.
128. (1) Except as provided under subsections (3), (4) and (5), the name and address of an informer and the substance of the information received from an informer shall be kept secret and shall not be disclosed by any proper officer of customs or any person who, in the ordinary course of his duties, comes into possession of, or has control of, or access to such information to any person except the designated officer of customs authorised by the Controller.
Confidentiality of information.
129. (1) Any information relating to valuation is confidential and any proper officer of customs or any person who in the ordinary course of his duties come into possession of or has control of or access to such information shall not
(2) Any person who contravenes subsection (1) shall be guilty of an offence.
(3) Notwithstanding subsection (1), it shall not be an offence
{a} as regards information relating to the valuation of imported goods, if disclosure is made
(b! as regards information relating to the valuation of exported goods, if the Controller thinks it expedient or necessary to allow disclosure of certain information to such person as he thinks fit.
Goods liable to seizure liable to forfeiture.
130. All goods liable to seizure under this Order shall be liable to forfeiture.
Court to order disposal of goods seized.
131. (1) Any order for the forfeiture or for the release of any thing liable to forfeiture under this Order may be made by the court before which the prosecution with regard thereto has been held.
Goods seized in respect of which there is no prosecution forfeited if not claimed within one month.
132. (1) If there is no prosecution with regard to any goods seized under this Order, such goods shall be taken and forfeited at the expiration of one month from the date of seizure unless a claim thereto is made before such date in the manner set out in this section.
Goods or amount forfeited may be delivered or refunded to owner or other person.
133. The Minister may, upon application made to him in writing through the Controller, order
fa} any goods seized under this Order; or
fb} any amount realised by sale under subsection (7) of section 115 or any amount secured under subsection (1) of section 117,
whether forfeited, or taken and forfeited, pursuant to section 131 or 132, to be delivered or refunded, as the case may be, to the owner or other person entitled thereto on payment of such amount and upon such terms and conditions as he may think fit .
Seized documents subject to court order and proceedings.
134. (1) Where an officer of customs or any person authorised under this Order takes possession of and retains any document under section 116, the following provisions shall apply
fa} in any proceedings for an offence relating to the document, the court may order, either at the hearing or on a subsequent application, that the document be delivered to the person appearing to the court to be entitled to it, or that it be otherwise disposed of in such manner and under such conditions as the court thinks fit;
{b} an officer of customs or an authorised person may at any time, unless an order has been made under paragraph {a}, return the document to the person from whom it was taken or apply to a court for an order as to its disposal; and on any such application, the court may make any order that it may make under paragraph {a};
(e} if proceedings for an offence relating to any document are not brought within a period of 3 months after the date on which possession was taken, any person claiming to be entitled to such document may, after the expiration of such period, apply to a court for an order that it be delivered to him; and on any such application, the court may adjourn the application, on such terms as he thinks fit, for proceedings to be brought, or may make any order that it may make under paragraph {a}.
(2) Where a person is convicted in proceedings for an offence relating to any document to which this section applies, and an order is made under this section, the operation of the order shall be suspended
{a} until the expiration of the time prescribed for the filing of notice of appeal or an application for leave to appeal;
{b} where notice of appeal is filed within the prescribed time, until the determination of the appeal;
(e} where application for leave to appeal is filed within the prescribed time, until the application is determined and, where leave to appeal is granted, until the determination of the appeal.
(3) Where the operation of any such order is suspended until the determination of an appeal, the court determining the appeal may by order annul or vary the order made under this section.
Conviction under other law.
135. Nothing in this Order contained shall prevent the prosecution, conviction and punishment of any person according to the provisions of any other written law, but no person shall be punished more than once for the same offence.
Compounding of offences.
136. (1) The Controller or any senior officer of customs authorised by the Controller may compound any offence under paragraphs {a}, {b}, {e} and {f} of subsection (1) of section 138, paragraphs {dj, {el, {f}, {g} and {h} of subsection (1) of section 140 and any other offence under this Order which is prescribed to be a compoundable offence, by collecting from the person reasonably suspected of having committed such offence a sum not exceeding $1,000.
BRUNEI DARUSSALAM GOVERNMENT GAZETTE
(2) On the payment of such sum
{a} the person reasonably suspected of having committed an offence, if in custody, shall be discharged and no further proceedings shall be taken against him; and
{b} any property seized shall be released and no further proceedings shall be taken against such property, unless the property consists of goods the import of which is prohibited in which case such goods shall be forfeited:
Provided that where the prohibition is conditional upon a licence being issued or permission being granted in respect of the import of such goods, a senior officer of customs may release such goods if a licence or permission is subsequently issued or granted by any relevant authority.
No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause.
137. No person shall, in any proceedings before any court in respect of the seizure of any goods in the exercise or purported exercise of any power conferred by this Order, be entitled to the costs of such proceedings or to any damages or other relief other than an order for the return of such goods or the payment of their value unless such seizure was made without reasonable or probable cause.
PART XIV
OFFENCES AND PENALTIES
Penalty on making incorrect declarations and on falsifying documents.
138. (1) Any person who
{a} makes, orally or in writing, or signs any declaration, certificate or other document required by this Order which is untrue or incorrect in any particular;
{b} makes, orally or in writing, or signs any declaration or document, made for consideration of any officer of customs on any application presented to him, which is untrue or incorrect in any particular, or which is incomplete by omitting material particular therefrom;
{e} counterfeits or falsifies, or uses, when counterfeited or falsified, any document which is or may be required by this Order, or any document used in the connection of any business or matter relating to customs;
shall be guilty of an offence and liable on conviction to a fine not exceeding $40,000 or the equivalent of the amount of customs duty payable, whichever is the greater, imprisonment for a term not exceeding one year or both.
Penalty on refusing to answer questions or on giving false information or false document.
139. (1) Any person who, being required by this Order to answer any question put to him by any proper officer of customs, or to give any information or produce any document which may reasonably be required of him by the officer and which it is in his power to give
(a) refuses to answer the question or does not truly answer the question;
BRUNEI DARUSSALAM GOVERNMENT GAZETTE
{h} refuses to give such information or produce such document; or
{e} furnishes as true any information or document which he knows or has reason to believe to be false,
shall be guilty of an offence and liable on conviction to a fine not exceeding $8,000, imprisonment for a term not exceeding one year or both.
(2) When any such answer, information or document is proved to be untrue or incorrect in whole or in part, it shall be no defence to allege that such answer, information or document or any part thereof was made or furnished or produced inadvertently or without criminal or fraudulent intent, or was misinterpreted or not fully interpreted by an interpreter provided by the informant.
Penalty for various smuggling offences.
140. (1) Any person who
{a} is concerned in importing or exporting any uncustomed goods, or any prohibited goods contrary to such prohibition, whether such uncustomed or prohibited goods have been shipped, unshipped, delivered or not;
{g} is in any way knowingly concerned in any fraudulent evasion or attempt at fraudulent evasion of any customs duty, or in evasion or attempt at evasion of any prohibition of import or export; or
{h} sells, exchanges or gives away or offers to sell, exchange or give away to any person in Brunei Darussalam, goods which are his duty-free allowances in Brunei Darussalam,
shall be guilty of an offence and liable on conviction
(i) in the case of uncustomed goods, such goods being dutiable goods, for the first offence, to a fine of not less than 6 times the amount of the customs duty or $40,000, whichever is the lesser amount, and of not more than 20 times the amount of customs duty or $40,000, whichever is the greater amount, and for a second or any subsequent conviction, to such fine, to imprisonment for a term not exceeding 2 years or both:
Provided that when the amount of customs duty cannot
be ascertained, the penalty may amount to a fine not
exceeding $40,000;
lesser amount, and of not more than 5 times the value of the goods or $40,000, whichever is the greater amount:
Provided that where the value of the goods cannot be ascertained, the penalty may amount to a fine not exceeding
. $40,000x.j S q?:.lo (,./) s 9f(Oi
.. .
(2) In any prosecution under this section or under section 147, any uncustomed or prohibited goods shall be deemed to be uncustomed or prohibited goods, as the case may bel to the knowledge of the defendant unless the contrary is proved by such defendant.
667
Evading duty by unauthorised modification of computer program or data.
141. (1) Any person who, without the authority of the Controller
the purpose or effect of which is to reduce, avoid or evade any liability to customs duty imposed or which would otherwise have been imposed under this Order, or to defeat any provision of this Order, shall be guilty of an offence and liable
(2) In subsection (I), "data" includes any computer program or part of a computer program being a program, whether or not approved by the Controller, for use in relation to the computer service established under section 103.
Knowingly advancing or furnishing money for business comprising sale, purchase etc. of uncustomed goods.
142. Any person who knowingly advances or furnishes money for the purpose of establishing or conducting any business comprising the sale, purchase, hire, receiving, concealment, disposal or dealing of uncustomed goods shall be guilty of an offence and liable on conviction to a fine of not less than $100,000 and not exceeding $1,000,000, imprisonment for a term not exceeding 6 years or both.
Penalty for assaulting or obstructing offIcers of customs and rescuing goods.
143. Any person who
shall be guilty of an offence and liable on conviction
Unlawful possession etc. of customs articles and unauthorised use of customs uniform.
144. (1) Any person, not being an officer of customs, who without the permission of the Controller unlawfully wears, uses, possesses or displays any prescribed uniform or badge or authority card, or any dress having the appearance of or bearing the distinctive marks of such uniform, shall be guilty of an offence and liable on conviction to a fine not exceeding $8,000, imprisonment for a term not exceeding one year or both.
(2) Every officer of customs who by resignation, dismissal, discharge or otherwise leaves the Royal Customs and Excise Department shall, before leaving, deliver up in good order any accoutrement, uniform or other article supplied to
BRUNEI DARUSSALAM GOVERNMENT GAZETTE
him and any other property or document belonging to the Government which may be in his possession.
(3) Any person neglecting so to deliver up such article, property or document shall be guilty of an offence and liable on conviction to a fine not exceeding $2,000, imprisonment for a term not exceeding 3 months or both, and in addition thereto shall be liable to pay the value of the article or property not delivered up, which value shall be ascertained in a summary manner by the same court by which the person was convicted, where it shall be recoverable as a fine.
Penalty for offering or receiving bribes and abuse of authority.
145. (1) If any officer of customs
he shall be guilty of an offence and liable on conviction to a fine not exceeding $40,000, imprisonment for a term not exceeding 7 years or both, and any person who gives or offers, or promises to give or procures to be given, any bribe, gratuity, recompense or reward to, or makes any collusive agreement with, any such officer or person to induce him in any way to neglect his duty or to do, conceal or connive at any act whereby any of the provisions of this Order or of any other law relating to imports or exports may be evaded, shall be guilty as an abettor and punishable under this Order accordingly.
Penalty for offences not otherwise provided for.
146. Every omission or neglect to comply with, and every act done or attempted to be done contrary to, this Order, or any breach of the conditions and restrictions subject to or upon which any licence or permit is issued under this Order, shall be an offence against this Order and where no penalty is expressly provided, the offender guilty of any such offence shall be liable on conviction to a fine not exceeding $16,000, imprisonment for a term not exceeding 8 months or both.
Attempts and abetment.
147. (1) Any person who attempts to commit any offence punishable under this Order, or abets the commission of any such offence, shall be guilty of that offence and liable on conviction to the penalties provided for such first-mentioned offence.
(2) Any officer of customs, whose duty it is to prevent the commission of any offence under this Order, who attempts to commit or abets the commission of, or does any act preparatory to or in furtherance of the commission of, such offence shall be guilty of that offence and liable on conviction to a fine not exceeding $40,000, imprisonment for a term not exceeding 7 years or both.
BRUNEI DARUSSALAM GOVERNMENT GAZETTE
Offences by bodies corporate etc.
148. (1) Where an offence against this Order which has been committed by a body corporate or any unincorporated body of persons is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, 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, he, as well as the body corporate or unincorporated body, is also guilty of the offence and liable to be proceeded against and punished accordingly.
Rewards.
149. The Controller may order such rewards as he may think fit to be paid to any officer or other person for services rendered or expenses incurred in connection with the detection of any case of smuggling or of any offence under this Order, or in connection with any seizure made under this Order.
PART XV
GENERAL
Documents to be in approved form.
150. Every register, certificate, licence, book, instrument or other document prescribed by this Order shall be made in such form, if any, as may be approved by the Controller or as near thereto as circumstances permit.
Exemption.
151. (1) The Minister may, with the approval of His Majesty the Sultan and Yang Di-Pertuan, exempt any person or description of persons from all or any of the provisions of this Order.
(2) Any power conferred by this Order to provide for or grant an exemption shall include the power to provide for or grant the exemption subject to
"Amendment of Schedule.
151A. The Minister may, with the approval of His Majesty the Sultan and
Yang Di-Pertuan, by order published in the Gazette, amend the Schedule. ", "1 ----_____ n and
• I .I.' .L.L J
Yang Di-Pertuan, make such regulations as are necessary or expedient for giving effect to and carrying out the provisions of this Order, including the prescription of fees and of any other thing required to be prescribed under this Order, and for the due administration thereof.
673
Provided that no such penalty shall exceed the penalty prescribed under section 146;
{u} the forms, if any, to be used under this Order;
{v} the deposit, custody and withdrawal of goods in and from customs warehouses and licensed warehouses and the management and control of the same;
{w} the manner in which dutiable or prohibited goods shall or shall not be packed, and for regulating or prohibiting the inclusion of dutiable or prohibited goods in the same package or receptacle with non-dutiable goods;
{x} standard containers in which dutiable goods shall be exported;
{y} the opening and examination of packages imported or exported by post for assessment of duty on dutiable goods and detection of attempts to evade the payment of customs duty;
{z} the issue of licences;
{za} the stock books to be kept by licensees and the method of keeping the same;
{zb} the method of importing, exporting, transporting or removing any goods under a licence or permit;
{zc} the manner in which goods may be transhipped, or goods in transit may be moved;
{zd} the manner in which intoxicating liquor shall be denatured in a customs warehouse or licensed warehouse;
{ze} the conditions under which any goods may be moved in transit through Brunei Darussalam;
{zf} permits and other documents to be carried by local craft or barges transporting cargo from or to vessels in a customs port;
{zg} the amount to be paid as wharf dues in respect of Government warehouses other than Ports Department warehouses;
{zh} the adoption and implementation of the provisions of Article VII of the General Agreement on Tariffs and Trade, 1994 in respect of customs valuation and matters related thereto;
{zi} the conduct of all matters relating to duty-free shops.
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Appeal from decision of Controller.
153. Where it is provided in this Order that the decision on any matter rests with the Controller, except in the case of a decision made pursuant to section 46, 60, 63 or 64, any person aggrieved by such decision may within 14 days thereof appeal to the Minister whose decision shall be final.
Power of Controller to charge fees.
154. The Controller may charge such fee as he may consider reasonable in respect of any act or service done or rendered by the Royal Customs and Excise Department which is not required to be done or rendered under this Order and for which no fee is prescribed by any written law.
"
Transitional provis7
155. (1) Any licence, document, endorsement, exemption or certificate prepared, made, issued or granted under the repealed Act shall, so far as it is not inconsistent with the provisions of this Order and except as otherwise expressly provided in this Order or in any other written law, continue and be deemed to have been prepared, made, issued or granted under the corresponding provisions of this Order and shall have effect accordingly.
(2) All subsidiary legislation or appointments made and any thing done under the repealed Act relating to customs and in force immediately before the commencement of this Order shall, so far as it is not inconsistent with the provisions of this Order, continue to be in force as if made or done under this Order until it is amended, revoked or repealed under this Order.
Amendment of section 3 of Chapter 36.
156. (1) Section 3 of the repealed Act is amended, in subsection (2)
{a! by inserting "Assistant Controllers," immediately after "Deputy Controllers, " in the first line;
I
{b! by inserting "Deputy Superintendents, f immediately after
If Superintendents, If in the first two lines.
(2) This section shall commence immediately before the commencement of this Order.
Repeal of Chapter 36.
157. The Customs Act is hereby repealed.
Made this 4th. day of Safar, 1427 Hijriah corresponding to the 4th. day of March, 2006 at Our Istana Nurul Iman, Bandar Seri Begawan, Brunei Darussalam.
HIS MAJESTY THE SULTAN AND YANG DI-PERTUAN BRUNEI DARUSSALAM
ScH EDULf
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