We always recommend checking with your embassy, a clearing agent in Brunei or the authorities in Brunei to ensure you have up to date information on the rules and regulations. The information here is for guidance purposes only and should not be used as hard and fast rules.
Valuation of New Cars:
The valuation of new cars is based on the purchase price in the open market plus Freight, Insurance, Commission and all other costs, charges and expenses incidental to the purchase and delivery.
Valuation of Used Cars:
Valuation of used cars is based on the Brunei Darussalam Retail List Price (RLP) of a particular model and year of manufacture. The Retail List Price (RLP) is assessed by the Customs taking into account the depreciation since the date of first registration.
Within 24 hours after the arrival of a vessel, the master or agent of the vessel is required to present the following documents to the proper Customs Officer; Port Clearance, Inward Manifest, Crew List, Ship Stores List and all other necessary documents pertaining to the voyage. The inward manifest, in the prescribed form must be certified by the master or agent of the vessel and it shall contain particulars on:
– Marks, numbers and contents of each package; name of shippers, names of consignees; weight measurement; etc;
– A separate transshipment inward Manifest should also be provided when necessary;
– For goods by air, a certified inward manifest of an arriving is also required by Customs.
Prior to importing of any restricted goods, a permit (A.P) must be obtained from Customs. An applicant for such permit must fill in the prescribed form in quadruplicate and submit it to the Controller of Customs.
All goods, whether they are dutiable or not, must be declared in the prescribed from and submitted to the Customs where the goods are to be imported.
Dutiable goods may be move from one place to another within the State with the permission of the Controller of Customs and such movement, when granted, must be accompained or covered by a Local Permit issued by a proper Customs Officer.