Section 70
Section 70
(1)
No dutiable goods shall be removed from the place of manufacture specified in a licence under section 53, ports warehouse or excise control except –
[S 22/2017; S 77/2017]
(a)
after payment of the excise duty payable thereon;
(b)
if such goods are in a ports warehouse, excise warehouse or licensed warehouse, under such conditions as the Controller may impose, for deposit in another excise warehouse or licensed warehouse;
(c)
under such conditions as the Controller may impose, for re-export from
Brunei Darussalam; or
(d)
under such conditions as the Controller may impose, for immediate use or release under emergency circumstances, and in no case shall any goods be removed from an excise warehouse until all warehouse rent and other charges due in respect thereof have been paid:
Provided that petroleum in a licensed warehouse may be removed therefrom before payment of the excise duty, if security has been lodged to the satisfaction of the Controller by which payment of duty is guaranteed, within such time as the Controller may allow.
(2)
For the avoidance of doubt, subsection (1) does not apply to dutiable goods where the Controller has given permission for its removal in respect of which payment of excise duty is deferred in accordance with regulations made under section 13A.
Landing of goods for transhipment.