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Customs Order (Amendment)

01st December 1994 amendment

The increase of duty for tobacco from $6.00-$10.00 per Ib to between $30.00-$100.00 per Kgm.

02nd February 1995 amendment

The increase of duty for motor vehicles from 20% to between 40%-200% according to the category of vehicles.

01st April 1995 amendment

The decrease of duty for commodities used domestically such as perfumes (from 30% to 5%), furniture, air-conditioning, TV, radio (from 20% to 5%).


14th October 1996 amendment

The decrease of duty for textiles and clothing from 10%.


11th August 2001 amendment

Valuation of import commodities is in accordance with the regulations stipulated by the World Trade Organisations (WTO). The amendment includes the Post Clearance Audit (PCA) for commodities taken out from the Customs Control.

6th November 2001 amendment

The decrease of duty for motor vehicles to 20% from the previous rate (2nd February 1995 amendment). 


Customs (Asean Common Effective Preferential Tariff) Order, 2005
• Commenced on 01st January 2004
• Repeal of Customs (Asean Common Effective Preferential Tariff) Order, 1999


Customs Order, 2006 – Customs (Agreement on Trade In Goods of The Framework Agreement on Comprehensive Economic Cooperation between The Association of The South-East Asian Nations and The People’s Republic of China) Order, 2006
• Commenced on 01st July 2005

Customs (Customs Transit) Rules, 2006
• gazetted on 08th March 2006

Customs (Customs Transit) (Amendment) Rules, 2008
• Commenced on 01st April 2009
• Introduction of service charge as follows:
• B$100 for transporting restricted goods
• B$25 for transporting general goods

Customs Order, 2006
• Commenced on 01st January 2007
• Amendment of Section 3 of Chapter 36
• Repeal of Chapter 36 (Customs Act)

New Customs (Amendment) Order, 2008 which take effect from the 1st of November 2008 provides higher penalties for any person who is in any way concerned with smuggling prohibited goods specified in the Schedule which are:-

1. Rice, paddy and products thereof
2. Premium gasoline
3. Regular gasoline
4. Diesoline
5. Kerosene
Any person convicted under the amended law will be subjects to:-

1. For  the first offence, to a fine of not less than $10,000 and not exceeding $500,000, imprisonment for a term not exceeding 3 years or both; and
2. For a second or subsequent offence, to a fine of not less than $20,000 and not exceeding $500,000, imprisonment for a term of not less than 6 months and not exceeding 5 years or both.

Excise Order, 2006
• Commenced on 01st January 2007
• Repeal of Chapter 37 (Excise Act)


Customs Import Duties Order, 2007
• Commenced on 01st January 2008
• Revocation of Customs Import Duties Order, 1973
• Amendment on Schedules, namely,  First Schedule: Rate of Import Duty
Second Schedule: Exemption from Import Duty
Third Schedule: Scheduled Persons
Excise Duties Order, 2007
• Commenced on 01st January 2008
• Aplicable to Chapter 22 (Beverages, spirits and vinegar), Chapter 24 (tobacco and manufactured tobacco substitutes) and Chapter 87 (Vehicles)
• Amendment on Schedules, namely,  First Schedule: Rate of Excise Duty
Second Schedule: Exemption from Excise Duty
Third Schedule: Scheduled Persons


Customs Import Duties (Amendment) Order, 2008
• Commenced on 01st January 2008
• Amendment of the First Schedule to the Customs Import Duties Order, 2007 (deletion and substitution of Chapter 22)

Customs (Brunei-Japan Economic Partnership Agreement) Order, 2008
• Entry into force on 01st April 2009

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