Section 63

“commencement day”, in relation to an international trading company, means the date specified in the certificate issued to the company as the date from which that company shall be entitled to tax relief under this Part;

“export sales” means export sales free on board but shall exclude the cost of samples, gifts, test-market materials, trade exhibits and other promotional materials;

“international trading company” means a company which has been issued with a certificate under section 64;

“qualifying commodities” means any commodity in respect of which one or more certificates of origin or other documents have been issued by the Minister for the purpose of the export of such commodity;

Incorporating amendments until S 5/2011

(Cleancopy) NANI/H.AFIF/fiqah _ as of 11th March 2020

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BLUV as at 16th February 2011

“qualifying manufactured goods” means Brunei Darussalam manufactured goods in respect of which one or more certificates of origin or other documents indicating that the goods are manufactured in Brunei Darussalam have been issued by the Minister for the purpose of the export of such goods;

“relevant export sales” means the export sales of an international trading company in respect of qualifying manufactured goods and Brunei Darussalam domestic produce or in respect of qualifying commodities, as the case may be;

“Brunei Darussalam domestic produce” means prawns, fish (including aquarium fish), chicken, ornamental plants and orchids produced in Brunei Darussalam and such other domestic produce as may be approved by the Minister.

International trading company.