Section 9
Section 9
(1)
The Minister may, with the approval of His Majesty the Sultan and Yang
Di-Pertuan, by order published in the Gazette, fix the customs duties to be levied on any goods imported into or exported from Brunei Darussalam and to be paid by the importer or exporter, as the case may be.
(2)
Any such order may impose different rates of import duty upon goods which are shown to the satisfaction of the Controller to have been consigned from one of the prescribed countries and either –
(a)
to be the produce of one of the prescribed countries; or
(b)
to have been manufactured in one of the prescribed countries.
(3)
Notwithstanding subsection (2), no goods shall be admitted under the preferential tariff unless the importer shall comply with any regulations made under this Order in that behalf.
(4)
Without prejudice to any other remedy, any customs duty payable under this
Order may be recovered as a civil debt due to the Government.
(5)
In this section, “prescribed country” means a country which has been specified as a prescribed country by an order made under this section.
Incorporating amendments until S 40/2018
(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020
13
BLUV as at 08th August 2018
Power of Controller to fix value of dutiable goods.