Section 2
Section 2
(1)
In this Order, unless the context otherwise requires –
“agent”, in relation to a vessel, includes a chinchew and a comprador;
“aircraft” includes any kind of craft which may be used for the conveyance of passengers or goods by air;
“authentication code” means any identification or identifying code, password or any other authentication method or procedure which has been assigned to a registered user of the computer service referred to in section 103 for the purposes of identifying and authenticating the access to and use of the computer service by the registered user;
Incorporating amendments until S 40/2018
(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020
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“Controller” means the Controller of Customs and Excise appointed under subsection (1) of section 3, and includes the Deputy Controller of Customs and
Excise;
“country” includes a territory;
“customs airport” means any place which has been prescribed as a customs airport;
“customs duty” means any import duty, export duty, surtax, surcharge or cess imposed by or under this Order;
“customs port” means any port within the meaning of the Maritime and Port
Authority of Brunei Darussalam Order, 2016;
“customs transit operations” means the transport of goods from the office of departure to the office of destination under customs transit;
“customs warehouse” means a warehouse or other place established by the
Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, under section 59 for the deposit of dutiable goods;
“database report” means any automatic log, journal or other report which is automatically generated by the computer service referred to in section 103 for the purposes of recording the details of a transaction relating to an electronic notice, including the authentication code, date and time of receipt, storage location and any alteration or deletion relating to the notice;
“denatured” means effectually rendered unfit for human consumption to the satisfaction of the Controller;
Incorporating amendments until S 40/2018
(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020
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“dutiable goods” means all goods subject to the payment of customs duty and on which such duty has not yet been paid;
“duty-free shop” means any place licensed for the warehousing and sale of dutiable goods free of duty under section 63;
“electronic notice” has the meaning assigned to it in subsection (1) of section 103;
“export” means to take or cause to be taken out of Brunei Darussalam by land, sea or air or to place any goods in a vessel, conveyance or aircraft for the purpose of such goods being taken out of Brunei Darussalam by land, sea or air:
Provided that goods bona fide in transit, including goods which have been transhipped, shall not, for the purpose of levy of customs duties, be deemed to be exported unless they are or become uncustomed goods;
“exporter” includes any person by whom any goods, including goods transferred from an importing aircraft or ship, are exported from Brunei
Darussalam or supplied for use as aircraft’s or ship’s stores, and also the owner, or any person acting on his behalf, and any person who for customs purposes signs any document relating to goods exported or intended for exportation or supplied or intended for supply as aircraft’s or ship’s stores;
“free trade zone” means any area in Brunei Darussalam which has been declared to be a free trade zone under any written law in force in Brunei
Darussalam;
“goods” includes animals, birds, fish, plants and all kinds of movable property;
Incorporating amendments until S 40/2018
(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020
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“hover”, in the case of a vessel in territorial waters, means to linger without apparent lawful purpose, whether such vessel be moving or not moving;
“import” means to bring or cause to be brought into Brunei Darussalam by land, sea or air:
Provided that goods bona fide in transit, including goods for transhipment, shall not, for the purpose of levy of customs duties, be deemed to be imported unless they are or become uncustomed goods;
“importer” means any person by or for whom goods are imported; and includes the consignee of goods and any person who is or becomes the owner of, or entitled to the possession of, or beneficially interested in any goods on or at any time after importation thereof and before such goods have ceased to be subject to customs control;
“inland clearance depot” means a common user inland facility equipped with fixed installations and offering services for handling and temporary storage of any kind of goods carried by land and placed under customs control under section 64;
“inland customs station” means a place prescribed for the collection of duties under paragraph (q) of subsection (2) of section 152 and, in relation to any prescribed route under paragraph (d) of subsection (2) of section 152, means a place so prescribed for such route;
“in transit” means taken or sent from any country and brought into Brunei
Darussalam by land, sea or air, whether or not landed or transhipped in Brunei
Darussalam, for the sole purpose of being carried to another country either by the same or another conveyance;
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
“legal landing place” means any place for the landing and shipping of goods within the limits of a port defined under the Maritime and Port Authority of
Brunei Darussalam Order, 2016 and any other place which has been prescribed as a legal place for the landing and shipping of goods;
“licensed warehouse” means a warehouse or other place licensed for the warehousing of dutiable goods under section 60;
“liquor” includes all liquids containing more than 2 per centum of pure alcohol by weight but does not include denatured spirits;
“local craft” means any junk, tongkang, perahu, kumpit or other similar type of vessel, and any steam or motor vessel under 15 nett registered tons, and includes any type of motor vessel whether fitted with an inboard engine or an outboard motor;
“manufacture” includes any process of production, assembly, purification, blending or conversion of materials, substances or components of any goods or substitutes thereof into a finished product;
[S 39/2011]
“master” means any person, except a pilot or harbour master, having for the time being control or charge of a vessel;
“Minister” means the Minister of Finance;
“officer of customs” means –
(a)
the Controller;
(b)
any
Deputy
Controller,
Assistant
Controller,
Senior
Superintendent, Superintendent,
Deputy
Superintendent or
Assistant
Superintendent of Customs and Excise appointed under section 3; and
Incorporating amendments until S 40/2018
(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020
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(c)
the persons authorised by section 5 to exercise the powers of senior officers of customs or of officers of customs and any person appointed by His Majesty the Sultan and Yang Di-Pertuan to act as an officer of customs;
“owner” –
(a)
in respect of a ship, includes any person acting as agent for the owner or who receives freight or other charges payable in respect of the ship;
(b)
in respect of goods, includes any person, other than an officer of customs acting in his official capacity, being or holding himself out to be the owner, importer, exporter, consignee, agent or person in possession of, or beneficially interested in, or having any control of, or power of disposition over, the goods;
“petroleum” means any mineral oil or relative hydrocarbon in its solid, liquid or gaseous form existing in its natural condition and includes casing head petroleum spirit, bituminous shales, other stratified deposits from which oil can be extracted commercially and petroleum products obtained from the process of manufacture;
“pilot” means any person having or taking command or charge of an aircraft;
“ports warehouse” means a warehouse of the Authority controlled and managed by the Port Master under the Maritime and Port Authority of Brunei Darussalam
Order, 2016;
“preferential tariff” means the tariff of the different rates of duty imposed by order of the Minister, with the approval of His Majesty the Sultan and Yang
Di-Pertuan, under subsection (2) of section 9;
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
“preventive vessel” means any vessel employed for the prevention of smuggling or for any other purpose relating to customs;
“prohibited goods” means goods the import or export of which is prohibited, either absolutely or conditionally, by an order under section 31 or by any other written law for the time being in force in Brunei Darussalam;
“proper officer of customs” means any officer of customs acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;
“registered user” means a person who has been registered with and authorised by the Controller to gain access to and use the computer service referred to in section 103;
“repealed Act” means the Customs Act (Chapter 36) repealed by this Order;
“sea” includes inland waters;
“senior officer of customs” means –
(a)
the Controller;
(b)
any
Deputy
Controller,
Assistant
Controller,
Senior
Superintendent,
Superintendent,
Deputy
Superintendent or
Assistant
Superintendent of Customs and Excise; and
(c)
any other officer of customs authorised by this Order or under the hand of the Controller to act as a senior officer of customs;
“sufferance wharf” means any place other than an approved place of loading or unloading at which the senior officer of customs may, under such conditions and in such manner as he may direct, either generally or in any particular case, allow any goods to be loaded or unloaded;
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
“uncustomed goods” means goods in respect of which a breach of this Order has been committed;
“value”, in relation to imported goods, means the value of goods for the purpose of levying ad valorem customs duty and includes freight, insurance, and all other costs, charges and expenses, except any customs duty, incidental to the purchase and delivery of such goods at the place where payment of duty had been made;
“vessel” includes any ship or boat or any other description of vessel used in navigation;
“warehouse” means a place for the deposit of goods under customs control.
(2)
For the purposes of this Order, goods shall be deemed to be under customs control whilst they are deposited or held in any free trade zone, or in any ports warehouse, customs warehouse or licensed warehouse, post office, or in any vessel, conveyance, aircraft or place from which they may not be removed except with the permission of the proper officer of customs.
(3)
References in this Order –
(a)
to a document or record include, in addition to a document or record on paper, references to any, or part of any –
(i)
document or record kept on any magnetic, optical, chemical or other medium;
(ii)
photograph;
(iii)
map, plan, graph, picture or drawing;
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
(iv)
film, including a microfilm and a microfiche, negative, disc, tape, soundtrack or any other device in which one or more visual images, sounds or other data are embodied so as to be capable, with or without the aid of some other equipment, of being reproduced therefrom;
(b)
to a document or record in writing, or the making of a document or record in writing, include, unless the context otherwise requires, and electronic notice or the making, serving or submitting of such a notice under this Order; and
(c)
to a person –
(i)
in respect of a body corporate or unincorporated body, include references to the director, manager, secretary or other similar officer of that body corporate or unincorporated body, or of a person purporting to act in any such capacity;
(ii)
in respect of partnership, include references to the partner, secretary or other similar officer of that partnership, or of a person purporting to act in any such capacity;
(d)
to this Order include references to regulations made under this Order.