Section 2
Section 2
(1)
In this Order, unless the context otherwise requires –
“agent”, in relation to a vessel, includes a chinchew and a comprador;
“aircraft” includes any kind of craft which may be used for the conveyance of passengers or goods by air;
“alcohol” means ethyl alcohol;
2
BLUV as of 8th August 2018
“authentication code” means any identification or identifying code, password or any other authentication method or procedure which has been assigned to a registered user of the computer service referred to in section 109 for the purposes of identifying and authenticating the access to and use of the computer service by the registered user;
“bottle” includes any container, not exceeding 1.89 litres in capacity, for intoxicating liquor capable of being corked or sealed, and “bottling” shall be construed accordingly;
“cigarette” means any product which consists in whole or in part of cut, shredded or manufactured tobacco, or any tobacco derivative or substitute, rolled up in paper, tobacco leaf or other material and which is in such form as to be capable of immediate use for smoking;
“Controller” means the Controller of Customs and Excise appointed under subsection (1) of section 3 of the Customs Order, 2006, and includes the Deputy
Controller of Customs and Excise;
“conveyance” means any aircraft, ship, boat or vehicle used for the carriage of liquors;
“country” includes a territory;
“customs airport” has the same meaning as in subsection (1) of section 2 of the
Customs Order, 2006;
“customs port” means any port within the meaning of the Maritime and Port
Authority of Brunei Darussalam Order, 2016;
3
BLUV as of 8th August 2018
“customs transit operations” has the same meaning as in subsection (1) of section 2 of the Customs Order, 2006;
“database report” means any automatic log, journal or other report which is automatically generated by the computer service referred to in section 109 for the purposes of recording the details of a transaction relating to an electronic notice, including the authentication code, date and time of receipt, storage location and any alteration or deletion relating to the notice;
“denatured” means effectually rendered unfit for human consumption to the satisfaction of the Controller;
“dutiable goods” means all goods subject to the payment of excise duty and on which such duty has not yet been paid;
“electronic notice” has the meaning assigned to it in subsection (1) of section 109;
“excise duty” means any duty fixed under section 9;
“excise warehouse” means a customs warehouse or other place established by the Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, under section 59 of the Customs Order, 2006 for the deposit of dutiable goods;
“free trade zone” means any area in Brunei Darussalam which has been declared to be a free trade zone under any written law in force in Brunei Darussalam;
“goods” includes animals, birds, fish, plants and all kinds of movable property;
“hover”, in the case of a vessel in territorial waters, means to linger without apparent lawful purpose, whether such vessel be moving or not moving;
4
BLUV as of 8th August 2018
“import” means to bring or cause to be brought into Brunei Darussalam by land, sea or air:
Provided that goods bona fide in transit, including goods for transhipment, shall not, for the purpose of levy of excise duties, be deemed to be imported unless they are or become unexcisable goods;
“importer” means any person by or for whom goods are imported; and includes the consignee of goods and any person who is or becomes the owner of, or entitled to the possession of, or beneficially interested in any goods on or at any time after importation thereof and before such goods have ceased to be subject to excise control;
“intoxicating liquor” includes any alcohol, or any liquid containing more than 2 per centum of proof spirit, which is fit or intended to be or which can by any means be converted for use as a beverage;
“in transit” means taken or sent from any country and brought into Brunei
Darussalam by land, sea or air, whether or not landed or transhipped in Brunei
Darussalam, for the sole purpose of being carried to another country either by the same or another conveyance;
“legal landing place” has the same meaning as in subsection (1) of section 2 of the Customs Order, 2006;
“licensed warehouse” means a warehouse or other place licensed for the warehousing of dutiable goods under section 59;
“liquor” includes all liquids containing more than 2 per centum of pure alcohol by weight but does not include denatured spirits;
5
BLUV as of 8th August 2018
“local craft” means any junk, tongkang, perahu, kumpit or other similar type of vessel, and any steam or motor vessel under 15 nett registered tons, and includes any type of motor vessel whether fitted with an inboard engine or an outboard motor;
“manufacture” –
(a)
in the case of intoxicating liquors, includes the process of distillation, fermentation and any process of converting raw materials into an intoxicating liquor, but does not include blending, compounding and varying of any intoxicating liquor;
(b)
in the case of tobacco, includes the process of converting any raw or leaf tobacco into tobacco fit for smoking, snuffing or chewing and the making of cigarettes by power-operated machinery; and
(c)
in the case of any other goods or substitutes thereof, includes any process of production, assembly, purification, blending or conversion of materials, substances or components of such goods or substitutes into a finished product;
“master” means any person, except a pilot or harbour master, having for the time being control or charge of a vessel;
“medicated wine” means an intoxicating liquor which has been submitted to a process of preparation consisting of the addition of a drug or drugs intended to give special medicinal properties;
“Minister” means the Minister of Finance;
“officer of excise” means any officer of customs as defined in subsection (1) of section 2 of the Customs Order, 2006;
6
BLUV as of 8th August 2018
“owner” –
(a)
in respect of a ship, includes any person acting as agent for the owner or who receives freight or other charges payable in respect of the ship;
(b)
in respect of goods, includes any person, other than an officer of excise acting in his official capacity, being or holding himself out to be the owner, manufacturer, importer, consignee, agent or person in possession of, or beneficially interested in, or having any control of, or power of disposition over, the goods;
“petroleum” means any mineral oil or relative hydrocarbon in its solid, liquid or gaseous form existing in its natural condition and includes casing head petroleum spirit, bituminous shales, other stratified deposits from which oil can be extracted commercially and petroleum products obtained from the process of manufacture;
“pilot” means any person having or taking command or charge of an aircraft;
“ports warehouse” means a warehouse of the Authority controlled and managed by the Port Master under the Maritime and Port Authority of Brunei Darussalam
Order, 2016;
“preferential tariff” means the tariff of the different rates of duty imposed by order of the Minister, with the approval of His Majesty the Sultan and
Yang Di-Pertuan, under subsection (2) of section 9;
“prohibited goods” means goods the import of which is prohibited, either absolutely or conditionally, by an order under section 28 or by any other written law for the time being in force in Brunei Darussalam;
7
BLUV as of 8th August 2018
“proper officer of excise” means any officer of excise acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;
“registered user” means a person who has been registered with and authorised by the Controller to gain access to and use the computer service referred to in section 109;
“repealed Act” means the Excise Act (Chapter 37) repealed by this Order;
“sea” includes inland waters;
“senior officer of excise” means any senior officer of customs as defined in subsection (1) of section 2 of the Customs Order, 2006;
“spirit” means any liquor containing alcohol obtained by distillation, whether denatured or not;
“sufferance wharf” means any place other than an approved place of loading or unloading at which the senior officer of excise may, under such conditions and in such manner as he may direct, either generally or in any particular case, allow any goods to be loaded or unloaded;
“tobacco” includes manufactured or unmanufactured tobacco of every description, including tobacco stalks and tobacco refuse but does not include uncured tobacco;
“unexcisable goods” means goods in respect of which a breach of this Order has been committed;
8
BLUV as of 8th August 2018
“value” –
(a)
in relation to manufactured goods, means the price which a purchaser would give for the goods on purchase at the time when duty is payable, but does not include any excise duty, costs, charges and expenses of transportation and storage immediately after removal from the place of manufacture;
(b)
in relation to imported goods, means the value of goods for the purpose of levying ad valorem excise duty and includes freight, insurance, and all other costs, charges and expenses, except any excise duty, incidental to the purchase and delivery of such goods at the place where payment of duty had been made;
“vessel” includes any ship or boat or any other description of vessel used in navigation;
“warehouse” means a place for the deposit of goods under excise control.
(2)
For the purposes of this Order, goods shall be deemed to be under excise control whilst they are deposited or held in any free trade zone, or in an place of manufacture, or in any ports warehouse, excise warehouse or licensed warehouse, post office, or in any vessel, conveyance, aircraft or place from which they may not be removed except with the permission of the proper officer of excise.
(3)
References in this Order –
(a)
to a document or record include, in addition to a document or record on paper, references to any, or part of any –
(i)
document or record kept on any magnetic, optical, chemical or other medium;
(ii)
photograph;
(iii)
map, plan, graph, picture or drawing;
9
BLUV as of 8th August 2018
(iv)
film, including a microfilm and a microfiche, negative, disc, tape, soundtrack or any other device in which one or more visual images, sounds or other data are embodied so as to be capable, with or without the aid of some other equipment, of being reproduced therefrom;
(b)
to a document or record in writing, or the making of a document or record in writing, include, unless the context otherwise requires, any electronic notice or the making, serving or submitting of such a notice under this Order;
(c)
to a person –
(i)
in respect of a body corporate or unincorporated body, include references to the director, manager, secretary or other similar officer of that body corporate or unincorporated body, or of a person purporting to act in any such capacity;
(ii)
in respect of a partnership, include references to the partner, secretary or other similar officer of that partnership, or of a person purporting to act in any such capacity;
(d)
to this Order include references to regulations made under this Order.