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Brunei Customs Procedures

VALUING YOUR PRODUCTS

The value for assessment of import duties is based on the national concept of value. Valuation is based on the Brussels Definition of Value, i.e. based on price which an importer would give for the goods on a purchase in the open market inclusive of freight, Insurance, commission and all other costs, charges and expenses incidental to the purchase. Assessed value is therefore based on Carriage, Insurance and Freight (C.I.F) declared in invoice and are checked against value dockets, price lists and /or expert opinion.

VALUATION OF NEW AND USED AUTOMOBLIES

Valuation of New Cars:

The valuation of new cars is based on the purchase price in the open market plus Freight, Insurance, Commission and all other costs, charges and expenses incidental to the purchase and delivery.

Valuation of Used Cars:

Valuation of used cars is based on the Brunei Darussalam Retail List Price (RLP) of a particular model and year of manufacture. The Retail List Price (RLP) is assessed by the Customs taking into account the depreciation since the date of first registration.

CLEARING IMPORTS

Within 24 hours after the arrival of a vessel, the master or agent of the vessel is required to present the following documents to the proper Customs Officer;

Port Clearance, Inward Manifest, Crew List, Ship Stores List and all other necessary documents pertaining to the voyage. The inward manifest, in the prescribed form must be certified by the master or agent of the vessel and it shall contain particulars on:

- Marks, numbers and contents of each package; name of shippers, names of consignees; weight measurement; etc;

- A separate transshipment inward Manifest should also be provided when necessary;

- For goods by air, a certified inward manifest of an arriving is also required by Customs.

HANDLING OF GOODS

Cargo can only be unloaded at prescribed ports of import and export and landing places approved by the Controller of Customs:

- By Sea, at such prescribed ports an approved landing places;

- By Air, at a Customs Airport; or

- By Road, Via Customs Check Point.

Before any cargo can be unloaded, transshipped, or removed onto another vessel, permission must be obtained from a proper Customs Officer.

DECLARANT

Goods may be declared by the owner or importer or an agent appointed by the owner or imported an approved by Customs. The declarant is responsible for the accuracy of the particulars of the declarations and for the payment of Import Duties.

DOCUMENTATION

Prior to importing of any restricted goods, a permit (A.P) must be obtained from Customs. An applicant for such permit must fill in the prescribed form in quadruplicate and submit it to the Controller of Customs.

All goods, whether they are dutiable or not, must be declared in the prescribed from and submitted to the Customs where the goods are to be imported.

Declaration should give full and true account of the number of packages, cases description of goods, value, weight, measure or quantity and country of origin of the goods. Four copies of the declaration should be made.

The declaration must be supported by the following documents:-

- Delivery order.

- Original invoices.

- Packing list; and

- All other documents such as certificate of origin, Import licences, and insurance papers which may be required by a proper Customs Officer.

Dutiable goods may be move from one place to another within the State with the permission of the Controller of Customs and such movement, when granted, must be accompained or covered by a Local Permit issued by a proper Customs Officer.

AMENDMENTS AND WITHDRAWALS

Amendments and withdrawals of declaration will be allowed. These should be made in writing stating legitimate reasons.

DECLARATION OF GOODS IMPORTED

Before goods can be cleared from Customs control, the owner or importer of the goods must submit a declaration to Customs on prescribed forms.

Goods deposited in a Customs control, the owner or importer of the goods must submit a declaration to Customs on prescribed forms.

Goods deposited in a Customs warehouse are required to be cleared within the following specified period:

- Perishable goods shall be cleared forthwith, otherwise Senior Customs Officers may sell such goods;

- Inflammable or dangerous goods shall be cleared within 14 days of the date of deposit;

- Other goods shall be cleared within six months. A Senior Officer may permit any goods to remain deposited for such further periods of not less than one month at a time and not exceeding 12 months on the whole.

- delivery order.

- original invoices.

- packing list; and

- all other documents such as certificate of origin, Import licences, and insurance papers which may be required by a proper Customs Officer.

- delivery order.

- If goods are not cleared within the specified time and the warehouse rent in respect of the goods has not been paid, a Senior Customs Officer may arrange to sell such goods by auction. The proceeds of the sale of any such goods shall be applied to the payment of any Customs duties, warehouse rent, port dues and rates and other charges which may be due in respect of such goods, and the surplus, if any, shall be paid to the owner of such goods.

EXAMINATION

Examination is carried out after the declaration of goods has been accepted and duties have been collected.

Goods for examination must be produced by the importer or the importer’s agent at prescribed places during the normal working hours. If an importer or the importer’s agent requests his goods to be examined outside the normal working hours, he has to pay overtime fees to Customs.

Examination is carried out in the presence of the importer or the importer’s agent. He will be responsible for opening, weighting, sorting an marking of goods and all other necessary operations as directed by a proper Customs Officer.

Examination is carried out to the satisfaction of a proper Customs Officer. He may, as his duty requires, take samples of any goods or cause such goods to be detained for the purpose of ascertaining whether or not they are dutiable.

CLEARING EXPORT

General information:

The owner of the goods or the agent who has been approved by Customs may declare the goods and must be responsible for the accuracy of the export declaration.

The export declaration must be made in quadruplicate and must be accompanied by related documents (i.e. export licenses and invoices).

Documentation

All goods that will be exported both dutiable or not must be declared in the prescribed form. The declaration form must be completed with detailed information as follows:

1. Name and address of the exporter
2. Name and address of the consignee
3. Name of the vessel, voyage number and destination
4. Particulars of goods, mark and numbers
5. Country of origin of the goods
6. Date of departure
7. Commodity coding
8. Value of the goods
9. Signature of the exporter

GOODS WITH PROHIBITIONS, CONTROLS AND RESTRICTIONS

Importation and exportation of dangerous drugs such as opium, heroin, morphine, and psychotropic substances such as LSD, DET, DMT, DOM, mescaline, barbiturates and amobarbital are strictly prohibited. The Misuse of Drugs Act 1978 imposes severe penalties, including the death sentence for possession, consumption, manufacturing and trafficking of drugs.

Genuine import of legitimate drugs or medicines including poisons should be covered by a license and permit issued by the Ministry of Health.

Information and exportation of certain goods requires a license or permit from the appropriate authorities in the State.

ITEM

AUTHORITIES

Living plants, plantings materials and any animal Agriculture Department
Arms, explosives Royal Brunei Police
Any publications Royal Brunei Police/Ministry of Religious Affairs, Internal Security Department.
Timber and timber produce Forestry Department
Rice, sugar and salt Information Technology and State Stor Department
Used or reconditioned vehicles which include Motorcars, Motor-cycles, Mini Buses etc. Land Transport Department
Radio transceivers and Telephonic and communications equipment Telecommunications Department
Antiques and articles of historic nature made or discovered in Brunei Darussalam Museums Department

Other restricted items of importation and exportation include petrol, kerosene, cigarettes, spirits and liquors, firecrackers and articles having the imprint or reproduction of any currency notes, Quranic verses and the State Emblems.

TEMPORARY ADMISSION

Most goods are allowed to be imported temporarily for trade exhibition and demonstration without payment of duty on condition that they are to be re-exported within six months from the date of importation and they must be covered by a Customs import Declaration. If the goods are not re-exported after the expiry date of the permission granted, duty will become payable.

A Security deposit is required to be furnished to cover the potential Customs duty on the goods temporarily imported.

ATA CARNET

Brunei Darussalam has not acceded to the ATA Carnet.

OBTAINING REFUNDS/DRAWBACKS ON YOUR DUTY PAYMENT

If shall be lawful for the Controller, if it is proved to his satisfaction that any money has been overpaid as Customs duties or warehouse rent of any other charges, to order the refund of the money overpaid. However, no such fefund shall be allowed unless a claim in writing in respect thereof is made within one year after the overpayment was made.

ASSESSMENT OF DUTY

The following elements are taken into account when duty is assessed for payment: (1) cost, (2) insurance, and (3) freight.

All dutiable goods imported into Negara Brunei Darussalam are subject to Customs Duty in accordance with the schedule of the Customs Duty Order 1973. Where goods are dutiable, ad valorem rate or specific rates may be applied. An ad valorem rate, which is most commonly applied, is a percentage of the assessed value of the imported goods - such as 20% ad valorem (adv). A specific rate is a specified rate is a specified amount per unit of weight or other quantity such a $6.60 per kilogram.

PAYMENT OF DUTIES

Import duties are paid at the Customs Office during working hours after the declaration for the goods has been accepted.

Import duties can be paid either in cash or by Bankers Guaraneed Cheque.

RELEASE OF GOODS

Goods are released only after payment of duties, wharf dues, rental charges and other charges are settled by the importer or his agent.

GOODS DAMAGED, DESTROVED OR LOST

If any dutiable goods are, by unavoidable accident, damaged or destroyed at any time after their arrival within the State and before removal from Customs Control, the Controller may remit the whole or any part of the Customs duty payable thereon.

LICENSED/BONDED WAREHOUSE

Importer might apply for license/bonded warehouse directly through the Royal Customs and Excise Department for approval with annual fee of B$600.

CLEARANCE FOR PASSENGERS

Subject to Section 9, Part B of the Customs Import Duties Order 1973, arriving passengers over 17 years of age are eligible for the following concessions:

Used Personal Effects

Cigarettes or
Tobacco
200 sticks;
250 grams;
Perfume 60 ml; and
Toilet Water 250 ml

Non-Muslim over 17 years of age may be allowed to bring in not more than 2 bottles of liquor (about 2 quarts) and 12 cans of beer.

CHANGE OF RESIDENCE

If you are changing your residence from overseas into Brunei Darussalam you may be exempted on the following;

- Wearing apparel;

- Personal and household effects of any kind which have been used in your former place of residence abroad; and

- One motor vehicle which you have personally owned, registered in your name and used abroad for not less than 12 months excluding the period of voyage (the car must not more than 5 years old).


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