Section 71
Section 71
(1)
No dutiable goods shall be removed from the ports warehouse or customs control except –
[S 22/2017; S 78/2017]
(a)
after payment of the import duty payable thereon;
(b)
if such goods are in a ports warehouse, customs warehouse or licensed warehouse, under such conditions as the Controller may impose, for deposit in another customs warehouse or licensed warehouse;
(c)
under such conditions as the Controller may impose, for re-export from
Brunei Darussalam; or
(d)
under such conditions as the Controller may impose, for immediate use or release under emergency circumstances, and in no case shall any goods be removed from a customs warehouse until all warehouse rent and other charges due in respect thereof have been paid:
Provided that petroleum in a licensed warehouse may be removed therefrom before payment of the import duty, if security has been lodged to the satisfaction of the Controller by which payment of duty is guaranteed, within such time as the Controller may allow.
(2)
For the avoidance of doubt, subsection (1) does not apply to dutiable goods where the Controller has given permission for its removal in respect of which payment of customs duty is deferred in accordance with regulations made under section 12A.
[S 78/2017]
Incorporating amendments until S 40/2018
(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020
43
BLUV as at 08th August 2018
Landing of goods for transshipment.