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Custom Import Duty (custom taxes)

Dutiable goods imported to Brunei Darussalam are subject to Customs Import Duties Order 2007. ASEAN Common Effective Preferential Tariff (CEPT) could be given to importer based on qualification given by Ministry of Foreign Affairs and Trade (MoFAT). Most import duties are imposed based on Ad Valorem rate and only some taxes are based on specific rate.

Ad Valorem is the percentage, for example, 20% of the price of good, while specific rate is calculated by the amount of weight or quantity such as $60 per kg or $220 per tonne. Determination of classification of imported goods whether dutiable or not are based on Customs Import Duties Order 2007. Since 1973 Brunei did not impose duties on exported goods. It is intended to promote local enterpreneurship.

CUSTOMS IMPORT DUTY GUIDE

Every person arriving in Negara Brunei Darussalam shall declare all dutiable goods in his possession, either on his person OR in any baggages OR in any vehicles to the proper officer of customs for examination.
If failed to do so, such goods shall be deemed to be uncustomed goods and imprisonment OR fine can be imposed.

Dutiable Goods

All goods subject to payment of customs duty and on such duty has not yet been paid.
According to paragraph 3(3) of customs import duties order 2007 where the total amount of import duty:

Is less than $1 no import duty shall be charged.
Exceed $1 and includes a fraction of $ 1, the fraction shall be treated as a complete dollar.

Importer of Dutiable Goods shall:
Declare his/her goods.
Produce documents such as invoice, bill and etc.
Produce customs dutiable import declaration form no 5/C-16. ( If necessary)

List of some Dutiable Goods and rate of Customs Import Duty 

DUTIABLE GOODS

RATE OF CUSTOMS IMPORT DUTY

Coffee (not roasted)

 11 cents/ 1 kg

Coffee (roasted)

 22 cents/ 1 kg

Tea

 22 cents/ 1 kg

Instant coffee/tea (Extract, essences and concentrates)/ coffee mate

 5%

Grease

 11 cents/ 1 kg

Lubricants

 44 cents/ 1 kg

Carpet and other textile floor covering

 5%

Mat and matting

 10%

Wood and articles of wood

 20%

Footware, slippers and the like

 5%

Headgear and parts thereof

 10%

Cosmetic, perfumes, toilet waters, soap, hair shampoo and other washing preparations

 5%

Other preparations for use on the hair

 30%

Electrical goods

 5% OR 20%

Auto parts

 20%

Articles of apparel and clothing accessories, of leather OR of composition leather

 10%

Jewellery  including imitation jewellery

 5%

Clocks and watches and parts thereof

 5%

Musical instruments

 10%

 



 

 


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