DUTIABLE GOODS


Coffee (not roasted)

Coffee (roasted)

Tea

Instant coffee / tea (Extract, essences and concentrates) / cofee mate

Grease

Lubricants

Carpet and other textile floor covering

Mat and matting

Wood and articles of wood

Footware, slippers and the like

Headgear and parts thereof

Cosmetic, perfumes, toilet waters, soap, hair shampoo and other washing preparations

Other preparations for use on the hair

Electrical goods

Auto parts

Articles of apparel and clothing accessories, of leather OR of composition leather

Jewellery including imitation jewellery

Clocks and watches and parts thereof

Musical instruments

RATE OF CUSTOMS IMPORT DUTY


11 cents / 1 kg

22 cents / 1 kg

22 cents / 1 kg

5%

11 cents / 1 kg

44 cents / 1 kg

5%

10%

20%

5%

10%

5%

30%

5% OR 20%

20%

10%

5%

5%

10%

LIST OF SOME DUTIABLE GOODS AND RATES FOR CUSTOMS IMPORT DUTIES

According to Section 9 Part B of Customs Import Duties Order 1973, passengers aged 17 and above arriving to this country are allowed to bring in their personal effect not exceeding the given concession as follows:-

CUSTOMS AND IMPORTS DUTY

CUSTOMS AND IMPORT DUTY GUIDE

For more information on Customs & Regulations visit the website of the Royal Customs and Excise Department of Brunei Darussalam.

Every person arriving in Negara Brunei Darussalam shall declare all dutiable goods in his possession, either on his person OR in any baggages OR in any vehicles to the proper officer of customs for examination. If failed to do so, such goods shall be deemed to be uncustomed goods and imprisonment OR fine can be imposed.

Dutiable Goods
All goods subject to payment of customs duty and on such duty has not yet been paid. According to paragraph 3(3) of customs import duties order 2007 where the total amount of import duty:

  • Is less than $1 no import duty shall be charged.
  • Exceed $1 and includes a fraction of $ 1, the fraction shall be treated as a complete dollar.

Importer of Dutiable Goods shall:

  • Declare his/her goods.
  • Produce documents such as invoice, bill and etc.
  • Produce customs dutiable import declaration form no 5/C-16 ( If necessary).

Dutiable goods imported to Brunei Darussalam are subject to Customs Import Duties Order 2007. Preferential tariff treatment as provided for under Brunei Darussalam's free trade agreements can be accorded to importers based on qualifications provided by Ministry of Foreign Affairs and Trade (MoFAT). Most import duties are imposed based on Ad Valorem rate and only some taxes are based on specific rate. Ad Valorem is the percentage, for example, 20% of the price of good, while specific rate is calculated by the amount of weight or quantity such as $60 per kg or $220 per tonne. Determination of classification of imported goods whether dutiable or not are based on Customs Import Duties Order 2007. Since 1973, Brunei has not imposed duties on exported goods.

Perfume - 60 milliliters

  • Scented Water - 250 grams

  • Alcoholic beverages:
    For non-muslim passengers over 17 years of age may be allowed to bring in not more than:- 
    - 2 bottles of liquor (approximately 2 liters)
    - 12 cans of beer @ 330ml

  • The importer may only import alcoholic liquor not less than 48 hours since the last importation.

  • The alcoholic liquor shall be for importer's personal used and not to be given, transferred or sold to another person.

  • The alcoholic liquor shall be stored and consumed at the place of residence of importer.

  • The owner should declare liquor to Customs Officers in charge.

  • Liquor form can be obtained from any Customs Control Posts or Customs Branches of Passenger Ships.

PERSONALLY USED GOODS

PERSONAL EFFECT

PASSENGER CONCESSION