Section 10
Calculation of duty
(1)
The rate of customs duty and valuation, if any, applicable to any goods subject to customs duty shall be —
(a)
in the case of goods lawfully brought into or manufactured in a free trade zone —
(i)
if there has been no manipulation or manufacture effecting a change in tariff classification, the rate and valuation in force on the day on which the goods are sent into a customs area;
(ii)
if the goods are used in the manufacture of any product which is not of a class dutiable on entry into a customs area, the rate and valuation in force on the day on which the goods are removed for manufacture; and
(iii)
if the goods are manufactured from materials which are not subject to customs duty, the rate and valuation in force on the day on which the entry of the manufactured goods into a customs area is authorised by the proper officer of customs;
(b)
in the case of uncustomed goods, the rate and valuation in force on the day on which the goods became uncustomed goods, if known, or the rate and valuation in force on the day of seizure, whichever is the higher.
Free Trade Zones 12
(2)
The rate of exchange to be used for determining the equivalent in
Brunei Darussalam currency of any foreign currency shall be the current selling rate in Brunei Darussalam as last notified before the time the goods are removed for the purpose of manufacture or entry into customs area.
(3)
The valuation applicable to any goods subject to customs duty and excise duty shall be ascertained in accordance with the Customs Order, 2006
(S 39/2006) and Excise Order, 2006 (S 40/2006) respectively.