Mengutip Hasil Memudahcara Perdagangan Merentas Sempadan Membantu Memelihara Keselamatan Negara
UNDERSTANDING 5-STEPS OF IMPORT & EXPORT PROCEDURES AND OTHER
RELEVANT REGULATIONS
Presented by:Hamdi bin Zainal Abidin
Senior Superintendent of Customs
ROYAL CUSTOMS AND EXCISE DEPARTMENT
MINISTRY OF FINANCE AND ECONOMY
Outline:
RCED’s brief introduction: Vision, Mission & MainFunctions
Import & Export Regulations
Brunei Darussalam National Single Window System(BDNSW)
Other Customs matters
BRIEF INTRODUCTION
VISIONStrengthen Peace,
Welfare & Prosperity of
the Nation
MISSIONHelp to preserve
National Security,
Facilitate Trade and
increase Revenue
Collection
MAIN FUNCTIONS
Revenue Collection
Trade Facilitation
Enforcement of Customs Laws & Regulations
IMPORT AND EXPORT REGULATIONS
CUSTOMS ORDER, 2006 & EXCISE ORDER, 2006
** Making incorrect declarations and falsifying documents is an offence under Customs Order, 2006 and Excise
Order, 2006 with a penalty of up to 12 months imprisonment and BND$40,000 fine.
“Importation and exportation of goods shall be inspected and cleared at legal landing places or
sufferance wharf”
1. No goods shall be imported and exported by sea, except at a legal landing places or sufferance wharf;
2. No goods shall be imported and exported by land, except at a prescribed place of import and, where a route
has been prescribed, by such route;
3. No goods shall be imported and exported by air except from a customs airport.
SARAWAK SABAH
SOUTH CHINA SEALabu Control Post
Muara Port & SerasaFerry Terminal
Brunei International Airport
Ujung Jalan Control Post
Kuala LurahControl PostSungai Tujoh Control
Post
LEGAL LANDING PLACES
SUFFERANCE WHARF
** Terms and Conditions apply
** Please refer to Services Unit, RCED Headquarters for further information
As defined in Customs Order, 2006 & Excise Order, 2006
“any place other than an approved place of loading or unloading at which the
senior officer of customs may, under such conditions and in such manner as he
may direct, either generally or in particular case, allow any goods to be loaded or
unloaded”
5-STEPS TO IMPORT AND EXPORT
Log in to BDNSW
and submit
Declaration
Register as
Importers / Exporters
or
Appointment of Agents
Import and Export Permit Application
CONTROLLED ITEMS
Approved Import and Export Permit
Controlling Agencies
Pay
Customs Duties
Online
Customs Checkpoints
(Inspection and Clearance)
REGISTER / APPOINTPERMIT FOR
CONTROLLED GOODSDECLARE ONLINE DUTY PAYMENT
CUSTOMS INSPECTION &
CLEARANCE
One time registration via
BDNSW website;
Documents required:
i. Copy of Business
Registration / Certificate
of Incorporation; &
ii. Copy of Owner’s
Identity Card / Passport
User ID and Password
will be issued via E-mail;
The list of registered
forwarding agents can be
found at
www.tradingacrossborder
s.gov.bn for reference.
Compulsory prior to
import or export;
Reference:
www.tradingacrossborder
s.gov.bn or direct to
OGAs.
Submission can be done
2 weeks in advance
before import or export
via BDNSW System.
Goods imported into
Brunei Darussalam are
subject to Customs
Duties;
All export products are
exempted from duties;
National Tax Structures
Reference: Brunei
Darussalam Tariff and
Trade Classification
2017 – available in
hardcopy and softcopy;
April 2016 – acceptance
of customs duties
payment via online
banking and e-Pay;
15th March 2018 –
mandatory payment
requirement upon
submission of declaration;
Some permit payment is
accepted in BDNSW.
Documents required:
i. Copy of approved
customs declaration for
verification;
ii. Supporting documents
such as permit, packing
list, invoice and other
relevant documents.
BRUNEI DARUSSALAM NATIONAL SINGLE
WINDOW SYSTEM
BDNSW
Certificate of Country of Origin
Permit Application
Customs Declaration
Online Duty Payment
Port Clearance
Implemented on 13th February 2013
An online platform that enables electronic
submission of documents and exchanging of
trade information (eradication of manual
process)
Web-based and accessible anytime and
anywhere
Utilized by 20 permit issuing Government
Agencies
Enhancements of BDNSW on 1st April 2018
include:
- Online Manifest submission
- Permit Blanket approval
- Mandatory Advance Duty Payment
upon declaration submission
- Online Risk Profiling
- Migration of eCustoms Modules
PERMIT ISSUING AGENCIES IN BDNSW
1. Authority of Info-Communication Industries (AITI)
2. Environment, Parks and Recreational Department
(JASTRE), MOD
3. Pharmaceutical Enforcement Division, MOH
4. Treasury Department, MOFE
5. Halal Meat Permit: - Food Safety and Quality Control Unit, MOH
- Halal Food Control Unit, MORA
- Agriculture and Agri-Food Department, MPRT
- Royal Customs and Excise Department, MOFE
6. Radiation Quality and Safety, SHENA, MEMI
7. Exhibition and Screening, Islamic Dakwah Center
8. Internal Security Department
9. Fisheries Department, MPRT
10. Forestry Department, MPRT11. Agriculture and Agri-Food
Department, MPRT
12. Land Transport Department
13. Royal Brunei Police Force, PMO
14. Marine Department
15. Museums Department 16. Royal Customs and Tradition
17. Tobacco Control Unit, MOH
18. Registration and Companies and Business Name, MOFE
19. Energy Department
20. Royal Customs and Excise Department
Certificate of Origin
• Trade Development Facilitation and PromotionDepartment, Ministry of Finance & Economy
Online Payments
• Treasury Department
• Bank Institutions (BIBD & BAIDURI)
• OGAs (MPRT & MUIB)
Port Clearance Certificate
• Ministry of Health
• Maritime and Ports Authority Brunei Darussalam
OTHER AGENCIES IN BDNSW
OTHER CUSTOMS MATTERS
CUSTOMS PROHIBITED AND RESTRICTED GOODS
FIRST SCHEDULE
(PROHIBITED IMPORT)
SECOND SCHEDULE
(RESTRICTED IMPORT)
FORTH SCHEDULE
(RESTRICTED EXPORT)
THIRD SCHEDULE
(PROHIBITED EXPORT)
FIRST SCHEDULE (PROHIBITED IMPORT) SECOND SCHEDULE (RESTRICTED IMPORT)
Opium and Chandu;
Java Sparrow;
The ‘SALK’ Polio Vaccine;
Prohibited publication by any order made under the Sedition Enactment or the
Undesirable Publication Enactment;
Fire crackers;
Vaccines of Chinese Taipei origin;
Cigarettes without health warning written on their package;
Pencil-like syringe;
Pigs bred in or exported from Thailand;
Eggs for hatching purposes and fresh eggs unless such eggs are clearly stamped with
non-erasable ink or such like substance with the word ‘IMPORTED’ on the shell;
Fabrics of tissues consisting of any fibre whatsoever and any other article whatsoever
which fibre or tissue or other articles bear the imprint of any currency notes, bank note or
coin which are or have at any time been issued or currency in any country whatsoever;
Arms and ammunitions.
Any living plants or planting materials (Except from Sarawak and North Borneo);
Live cattle and birds (Except from Sarawak and North Borneo);
Pin table, fruits machines, slot machines and any other tables or machines of a like nature
whether involving an element of chance or not;
Persian glue;
Poisons and deleterious drugs;
Rice paddy and the products thereof;
Separated skimmed or filled milk;
Sugar, salt and converted timber;
Vehicles of the following categories which are three years old or more: motor cars, motor
cycles, motor lorries, omnibuses, tractors and trailers;
Alcoholics liquors;
Any radioactive materials;
Beef, meat (frozen, chilled or fresh), bones, hide, skin hooves, horn offal or any other part
of the animal, or any other thereof, unless it has been slaughtered in an abattoir and also
approved in proper letter authorization from the Minister of Religious Affairs, Brunei
Darussalam;
Poultry, meat (frozen, chilled or fresh), bones, skin or any other part of the animal, or any
portion thereof, unless it has been slaughtered in an abattoir and also approved in proper
letter authorization from the Minister of Religious Affairs, Brunei Darussalam;
Fireworks, Smoking Pipe, Tobacco, including tobacco product (as defined in the Tobacco
Order, 2005) and Vaporisers (vape) including e-liquid;
Used Tyres;
Rhinoceros horn and all other parts of or products derived from the carcass of a
rhinoceros; Hydrofluorocarbons, whether as pure substance or in mixtures as specified in Customs
(Prohibition and Restriction on Imports and Exports) (Amendment) Order, 2005.
THIRD SCHEDULE (PROHIBITED EXPORT) FORTH SCHEDULE (RESTRICTED EXPORT)
Prawn refuse and copra cake;
Stone and Gravel
Derris Species (Tuba);
Elaesis Quineesis (Oil Palm);
Rice Paddy and the products thereof;
Timber Class 1A, 1B, 1C, Nibong Rattans;
Alcoholic liquors;
Sugar;
Permium Gasoline, Regular Gasoline, Diesoline and Kerosense;
Article of antique or historical nature made or discovered in Brunei Darussalam;
Fireworks, Smoking Pipe, Tobacco, including tobacco product (as defined in the
Tobacco Order, 2005) and Vaporisers (vape) including e-liquid;
Used Tyres;
Hydrofluorocarbons, whether as pure substance or in mixtures as specified in
Customs (Prohibition and Restriction on Imports and Exports) (Amendment) Order,
2005.
** List of Goods controlled by the Other Government Agencies is published on: www.tradingacrossborders.gov.bn for reference.
** Please refer to the respective agencies for further clarifications.
LICENSES ISSUED BY RCED
Types Fee Security
Licensed Warehouse
BND$600.00 / Year BND$16,000.00Duty Free Shop License
Inland Container Depot
** Terms and Conditions apply
** Please refer to Services Unit, RCED Headquarters for further information
** Terms and Conditions apply
** Please refer to Services Unit, RCED Headquarters for further information
PREFERENTIAL TARIFF TREATMENT UNDER FTAs
Importation must be accompanied with an endorsed Certificate of Origin (COO) by the
Ministry of Finance and Economy;
Customs Declaration to be submitted with the endorsed COO for verification;
Preferential Tariff Treatment is only eligible for import duties only;
List of Free Trade Areas and their preferential tariff schedule is published on:
www.tradingacrossborders.gov.bn for reference.
** Terms and Conditions apply
** Please refer to Services Unit, RCED Headquarters for further information
No person shall manufacture any dutiable goods exceptunder and in accordance with a license granted by theController of Customs;
Some goods manufactured in Brunei Darussalam maybe subjected to excise duties;
Locally manufactured goods for export is eligible fordrawback, although subject to certain conditions.
LOCAL MANUFACTURING OF EXCISABLE
PRODUCTS