Section 109

Notwithstanding the provision of section 11 of the Customs Act (Chapter 36)

or any written laws or regulations in force, the Minister may, subject to such terms and conditions as he thinks fit, exempt a pioneer enterprise or an export enterprise from the payment of the whole or any part of any customs duty which may be payable on any machinery, equipment, component parts and accessories including prefabricated factory or building structures to be installed as necessary part of parts of the factory:

Provided that similar machinery, equipment, component parts, accessories or building structures of approximately equal price and equal quality are not being produced or available within Brunei Darussalam.

Restriction on disposal.