Section 105
Section 105
(1)
Notwithstanding anything in this Order but subject to subsection (2), every passenger or other person arriving in or leaving Brunei Darussalam shall declare all dutiable or prohibited goods in his possession, either on his person or in any baggage or in any vehicle, to the proper officers of excise, and if he fails so to do such goods shall be deemed to be unexcisable goods.
(2)
Notwithstanding anything in this Order, every passenger or other person arriving in Brunei Darussalam at a point of entry which has a Red Channel and a Green Channel shall proceed to the Red Channel to declare –
(a)
all dutiable goods which exceed his duty-free allowance;
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BLUV as of 8th August 2018
(b)
any dutiable goods for which no duty-free allowance is granted; or
(c)
prohibited goods for which a licence or permission is issued or granted, in his possession, either on his person or in any baggage, to the proper officer of excise before he proceeds, and if he fails to do so those goods shall be deemed to be unexcisable goods.
(3)
Any passenger or other person arriving in Brunei Darussalam who proceeds to the Green Channel with any goods to be declared under subsection (2), in his possession, either on his person or in any baggage shall be presumed, until the contrary is proved, to be in possession of unexcisable goods.
(4)
The baggage of passengers may be examined and delivered in such manner as the Controller may direct, and it shall be the duty of the person in charge of such baggage to produce, open, unpack and repack such baggage.
(5)
In this section –
“Green Channel” has the same meaning as in subsection (5) of section 99 of the
Customs Order, 2006;
“Red Channel” has the same meaning as in subsection (5) of section 99 of the
Customs Order, 2006.
Proper officer of excise may take samples.