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Customs Procedures  
Import and Export Procedures [Brunei Darussalam]
All goods may be imported or exported except for restricted, prohibited and controlled goods under Section 31 of the Customs order, 2006.
Legal Entry and Exit Points [Brunei Darussalam]
Cargo can only be unloaded at prescribed ports of import and export and landing places approved by the Controller of Customs
Custom Import Duty (custom taxes) [Brunei Darussalam]
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.
Brunei Customs Procedures [Brunei Darussalam]
Brunei Darussalam's 2006 CEPT Package [Brunei Darussalam]
Brunei Customs Act [Brunei Darussalam]
Duty Rate for Exports [Cambodia]
Pre-shipment Inspection [Cambodia]
The new agreement between the RGC and BIVAC was signed on 28 February 2006 and expected to be into operation on 1 st May 2006 under the PRAKAS dated 1 st April 2006 of the Ministry of Economy and Finance .
Declaration and Lodgment [Cambodia]
Declarations must be lodged in the prescribed forms at the entry point, accompanied by the bill of lading, commercial invoice, packing list, insurance, SGS Report of Findings where applicable, and other documents if required, e.g. licenses, certificate of origin, etc. Lodgement fees for imports or exports are $40.
Payment and Collection of Customs Duty [Cambodia]
Payment of duties is required right after document verification and before physical inspection because (1) there are no penalties for any non-compliance in making the declaration, and (2) it would take longer to clear goods if errors are discovered during inspection, since the importer would have to pay duties again, hence encouraging compliance. (JBIC 2004) Payments of duties are made to Customs Offices or at banks prior to the examination of the goods. Duties can be paid either by cash or certified check.
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