Section 96

Brunei Darussalam for their personal use, or samples imported by commercial travellers, or trade samples or such other goods as may be prescribed, on which excise duty has been paid are re-exported within 3 months from the date of importation or within such further period as the Controller may either generally or in any special case allow, the Controller may allow a drawback of such excise duty.

51

BLUV as of 8th August 2018

Relief from duty on goods temporarily imported.