Section 140

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;

ships, unships, delivers or assists or is concerned in the shipping, unshipping or delivery of any uncustomed goods, or any prohibited goods contrary to such prohibition;

illegally removes or withdraws or in any way assists or is concerned in the illegal removal or withdrawal of any goods from any customs control;

knowingly harbours, keeps, conceals, or is in possession of, or permits, suffers, causes or procures to be harboured, kept or concealed, any uncustomed or prohibited goods;

Incorporating amendments until S 40/2018

(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020

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is in any way knowingly concerned in conveying, removing, depositing or dealing with any uncustomed or prohibited goods with intent to defraud the

Government of any customs duty thereon, or to evade any of the provisions of this

Order or to evade any prohibition applicable to such goods;

being a passenger or other person, is found to have in his baggage or upon his person or otherwise in his possession, after having denied that he has any dutiable or prohibited goods in his baggage or upon his person or otherwise in his possession, any dutiable or prohibited goods;

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

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 –

subject to sub-paragraph (ia), 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;

(ia)

in the case of uncustomed goods, such goods being dutiable goods consisting of wholly or partly of tobacco –

for the first offence, to a fine of –

(AA) not less than 8 times the amount of customs duty or $5,000, whichever is the greater amount; and

Incorporating amendments until S 40/2018

(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020

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(AB) not more than 15 times the amount of customs duty or $50,000, whichever is the greater amount;

and

for a second or any subsequent conviction, to a fine of –

(BA) not less than 20 times the amount of the customs duty or $10,000, whichever is the greater amount;

and

(BB) not more than 30 times the amount of customs duty or $100,000, whichever is the greater amount, imprisonment for a term not exceeding 3

years or both, except that when the amount of customs duty cannot be ascertained, the penalty may amount to a fine not exceeding

$100,000;

for the first offence, to a fine of not less than $10,000 and not exceeding $500,000, imprisonment for a term not exceeding 3 years or both; and

for a second or subsequent offence, to a fine of not less than $20,000 and not exceeding $500,000, imprisonment for a term of not less than 6 months and not exceeding 5

years or both;

in the case of prohibited goods, such goods consisting of intoxicating liquor –

for the first offence, to a fine of –

(AA) not less than 8 times the amount of customs duty or $5,000, whichever is the greater amount; and

(AB) not more than 15 times the amount of customs duty or $50,000, whichever is the greater amount;

and

for a second or any subsequent conviction, to a fine of –

(BA) not less than 20 times the amount of the customs duty or $10,000, whichever is the greater amount;

and

(BB) not more than 30 times the amount of customs duty or $100,000, whichever is the greater amount, imprisonment for a term not exceeding 3

years or both, except that when the amount of customs duty cannot be ascertained, the penalty may amount to a fine not exceeding $100,000.

tobacco products; and

any tobacco substitute which is capable of being smoked;

“tobacco products” has the meaning assigned to it in the Tobacco Order, 2005

(S 49/2005).

Evading duty by unauthorised modification of computer program or data.