Section 87

Every person claiming drawback on any goods re-exported shall, personally or by his agent, make to a senior officer of customs a declaration, in such form and manner as the

Controller may determine, either generally or in a particular case, that such goods have actually been re-exported and have not been re-landed and are not intended to be re-landed at any customs port, customs airport or place in Brunei Darussalam or within any port of Brunei

Darussalam, where goods of a like description are liable to import duty.

Incorporating amendments until S 40/2018

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

51

BLUV as at 08th August 2018

Drawback on destroyed goods.