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 excise duties to be levied and paid on –
(a)
any goods manufactured in Brunei Darussalam; or
(b)
any goods imported into Brunei Darussalam, and may prescribe the methods according to which such duties shall be levied and paid.
(2)
Any such order may impose different rates of excise 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.
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BLUV as of 8th August 2018
(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 excise 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.
Power of Controller to fix value of dutiable goods.