Section 152
Section 152
(1)
The Minister may, with the approval of His Majesty the Sultan and 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.
(2)
Without prejudice to the generality of subsection (1), the Minister may make regulations to provide for –
(a)
the powers and duties to be exercised and performed by officers of customs;
Incorporating amendments until S 40/2018
(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020
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BLUV as at 08th August 2018
(b)
the conduct of all matters relating to the collection of customs duties, including the time of payment thereof;
(c)
customs ports and legal landing places within the customs ports or at any other places for the landing and shipping of goods imported or exported, and defining the limits of such ports and landing places and prescribing the goods that may be landed or shipped thereat;
(d)
places of import and export and the routes to be used for the import and export of goods by land;
(e)
customs airports for the import, export and transhipment of goods by air;
(f)
the conditions subject to which goods may be imported under the preferential tariff;
(g)
the fees to be paid by the masters or agents of vessels or by the pilots or agents of aircraft or by the persons in charge of vehicles or by the importers or exporters of goods or their agents in respect of the services of officers of customs rendered on request beyond the ordinary hours prescribed and the conditions under which such services may be rendered;
(h)
the amount to be paid as warehouse rent on goods deposited in warehouses other than the ports warehouses, customs warehouses or licensed warehouses;
(i)
the fees, if any, to be paid for permits and licences;
[S 55/2013]
(j)
frontier areas and for regulating or prohibiting, either absolutely or conditionally, the movement of goods or persons within such areas for the purposes of this Order;
(k)
prohibiting the payment of drawback upon the re-exportation of any specified goods or class of goods;
(l)
specifying the goods dutiable on import in respect of which drawback may be allowed on re-export as part or ingredient of any goods manufactured in Brunei
Darussalam and for fixing the rate of drawback thereon;
(m)
compounding offences;
(n)
defining any goods for the purposes of this Order;
Incorporating amendments until S 40/2018
(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020
96
BLUV as at 08th August 2018
(o)
penalties for any contravention or failure to comply with any of the provisions of any regulation made under this section or with the restrictions or conditions of any licence or permission granted under any such regulation:
Provided that no such penalty shall exceed the penalty prescribed under section 146;
(p)
any matter which requires to be prescribed under this Order;
(q)
inland customs stations at which customs duties may be collected;
(r)
the days and times during which any customs office, customs warehouse, licensed warehouse, inland customs station or inland clearance depot may be open for business and the times during which any goods may be landed, shipped or loaded at any customs ports or customs airport or imported or exported by land at any place of import and export;
(s)
the control by officers of customs of traffic carried on in local craft or coasting vessels in the territorial or inland waters of Brunei Darussalam;
(t)
the flag to be flown by vessels employed for the prevention of smuggling;
(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;
Incorporating amendments until S 40/2018
(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020
97
BLUV as at 08th August 2018
(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 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;
[S 21/2013]
(zj)
the conduct of all matters relating to customs rulings.
[S 21/2013]
Appeal from decision of Controller.