Trading Across Borders

1. What is the excise duty?
A type of tax imposed on certain goods imported into Brunei Darussalam.

2. What goods are subject to excise duty?

• Liquor
• Cigarettes, Tobacco and Tobacco Products
• Motor Vehicles
• Heavy Machineries
• Industrial Machines (not-electrically operated)

3. What is the rate of duty on various categories of goods?
The rate of duty on each item is specified in the Excise Duties Order 2012 or Brunei Darussalam Tariff and Trade Classification 2012.

Depending on the Free Trade Agreement, you should support your Customs Import Declaration with:

• Preferential Certificate of Origin (CO) endorsed by Department of Trade Development at Ministry of Foreign Affairs and Trade (MOFAT); or
• Self-certification by the exporter, producer or importer, registered with the Competent Authority

Herbal products, either as processed foods or medication, is a controlled goods under Ministry of Health (MOH).

If it is a processed foods, it will require an Import Permit from Food Safety and Quality Control Unit. Application can be done via BDNSW and requires the following documents:

1. Invoice
2. Copy of Food Import Registration issued by FSQU (Registered food only)
3. Copy of approval from other government agencies (if relevant)
4. Copy of Health Certificate / Free Sale Certificate / Laboratory Report / Export Certificate / Phytosanitary Certificate / Veterinary Certificate / Certificate Letter issued by the relevant authority
5. Factory license issued by an authority that monitors the hygiene and sanitation from the country of origin / HACCP Certificate – Hazard Analysis & Critical Control Point / GMP – Good Manufacturing Practices Certificate / ISO 22000 Certificates
6. Dioxin Free Certificate – Belgium / Japanese Encephalitis Free Certificate / Radioactive Free Certificate – European Countries, Japan

If it is a medication, it will require an Import Permit from Pharmaceutical Unit. Application can be done via BDNSW and requires the following documents:

1. Invoice
2. Product License Certificate
3. Import License Certificate with product listing (Requirement under Medicine Order, 2007)
4. Exemption supporting document issued by MOH
5. Copy of Business Registration Certificate OR Certificate of Incorporation for Private Ltd Company null of Association
6. Import License – Narcotics (Misuse of Drugs Regulations)
7. Documentary evidence to show that the product Is registered in the exporting country
8. Statement from the exporter that it is a registered pharmaceutical dealer in the exporting country
9. Certificate of analysis of the product to be imported from the manufacturer or from an approved local testing laboratory; OR documentation on Good Distribution Practice compliance throughout the supply chain from the source of manufacture to importation
10. Poison License A (Poisons Act)
11. Registration certificate from country of origin
12. Approval Letter to Import issued by Ministry of Health Brunei Darussalam
13. Export License / Permit (narcotics / precursors)

In accordance to World Customs Organisation (WCO) on Harmonised System (HS) Convention, dart's equipment is classified under chapter 95. Based on the Customs Import Duties Order 2012, the dart’s equipment is classified under HS code 9504902000 which is imposed customs import duty of 10%.

You may check the Brunei Darussalam Tariff and Trade Classification 2012 or search here