Section 160

the powers and duties to be exercised and performed by officers of excise;

the conduct of all matters relating to the collection of excise duties, including the time of payment thereof;

the procedure relating to documentation, storage, movement, examination, sealing and security of containers and containerized cargoes;

places of import and the routes to be used for the import of goods by land;

the manner and method of payment of any excise duty payable or chargeable under this Order;

the conditions subject to which goods may be imported under the preferential tariff;

the fees to be paid by the masters or agents of vessels or by the pilots or agents of aircraft or by the persons in charge of vehicles or by the importers of goods or their agents in respect of the services of officers of excise rendered on request beyond the ordinary hours prescribed and the conditions under which such services may be rendered;

the amount to be paid as warehouse rent on goods deposited in warehouses other than the ports warehouse, excise warehouse or licensed warehouses;

the fees, if any, to be paid for permits and licences, other than warehouse licences;

frontier areas and for regulating or prohibiting, either absolutely or conditionally, the movement of goods or persons within such areas for the purposes of this Order;

prohibiting the payment of drawback upon the re-exportation of any specified goods or class of goods;

specifying the goods dutiable on import in respect of which drawback may be allowed on re-export as part or ingredient of any goods manufactured in Brunei

Darussalam and for fixing the rate of drawback thereon;

96

BLUV as of 8th August 2018

all matters relating to goods subject to excise duty on import;

compounding offences;

defining any goods for the purposes of this Order;

penalties for any contravention or failure to comply with any of the provisions of any regulation made under this section or with the restrictions or conditions of any licence or permission granted under any such regulation:

Provided that no such penalty shall exceed the penalty prescribed under section 154;

the fees to be paid for the survey of dutiable goods;

the days and times during which any excise office, excise warehouse, licensed warehouse may be open for business and the times during which any goods may be landed, shipped or loaded at any customs ports or customs airport or imported or exported by land at any place of import or manufacture;

the control by officers of excise of traffic carried on in local craft or coasting vessels in the territorial or inland waters of Brunei Darussalam;

the forms, if any, to be used under this Order;

the deposit, custody and withdrawal of goods in and from excise warehouses and licensed warehouses and the management and control of the same;

the manner in which dutiable or prohibited goods shall or shall not be packed, and for regulating or prohibiting the inclusion of dutiable or prohibited goods in the same package or receptacle with non-dutiable goods;

the opening and examination of packages imported by post for assessment of duty on dutiable goods and detection of attempts to evade the payment of excise duty;

the issue and transfer of licences and the fees for such licences, including the periods for which such licences may be issued;

the stock books to be kept by licensees and the method of keeping the same;

the method of importing, exporting, transporting or removing any goods under a licence or permit;

(za)

the manner in which goods may be transhipped, or goods in transit may be moved;

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BLUV as of 8th August 2018

(zb)

the manner in which intoxicating liquor shall be denatured in an excise warehouse or licensed warehouse;

(zc)

the conditions under which any goods may be moved in transit through

Brunei Darussalam;

(zd)

permits and other documents to be carried by local craft or barges transporting cargo from or to vessels in a customs port;

(ze)

the erection, inspection, supervision, management and control of premises licensed under section 53 and the fittings, implements, machinery and apparatus maintained therein, including such seals and weights, lights, ladders and other equipment as may be necessary in order to enable a proper officer of excise to take account of or check by weight, gauge or measure all dutiable goods or materials in such premises;

(zf)

the hours during which manufacture may or may not take place and during which goods may be removed from the place of manufacture;

(zg)

the bottling, blending, compounding and varying of intoxicating liquors and fixing the fees to be paid, if any, and the control of the movement of intoxicating liquors to and from any place of manufacture;

(zh)

the management of premises licensed under this Order;

(zi)

the nature of the premises in which any intoxicating liquor may be sold, and the notices to be exposed at such premises;

(zj)

any matter which requires to be prescribed under this Order.

Appeal from decision of Controller.