Section 94

Every person claiming drawback on any goods re-exported shall, personally or by his agent, make to a senior officer of excise a declaration, in such form and manner as the

Controller may determine, either generally or in a particular case, that such goods have actually been re-exported and have not been re-landed and are not intended to be re-landed at any customs port, customs airport or place in Brunei Darussalam or within any port of Brunei

Darussalam, where goods of a like description are liable to excise duty.

For the purposes of section 93 and of this section, “re-export” includes the movement of goods to a warehouse licensed under section 60 of the Customs Order, 2006 and to a duty-free shop licensed under section 63 of the Customs Order, 2006.

Drawback on destroyed goods.