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ADMINISTRATIVE RULINGS / COURT RULINGS 

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Advance Ruling on Customs Tariff and Classification

The classification technique carried out by RCED is in accordance with the World Customs Organization the International Convention on Harmonized Commodity Description and Coding System.


1.    ​Importers/Exporters responsibilities

Importers/ Exporters or their representatives are responsible to determine the classification of their imported or exported goods.


2.    Royal Customs and Excise Departments classification service

  • ​The importer/ exporter or their representatives can apply for classification services from Customs Valuation, Tariff and Classification Unit, Royal Customs and Excise Headquarters, Jalan Menteri Besar.
  • Pamphlets, brochures, sample of goods and other documents to explain the detail of goods should also be submitted.
  • Classification process will take 3 working days to complete.

3.    Aim of Pre Entry Classification

This is to assist and facilitate traders in the determination of correct classification of goods especially dutiable goods before its arrival.


4.    Validity

This method is valid and adopted for declaration at all Customs counters. It is invalid if the imported goods are not the same with the submitted samples.


5.    Charges

Application for pre-entry classification service is free of charge.

 

Advance Ruling on Customs Valuation​​

Customs Valuation in Brunei Darussalam is based on the provisions under the WTO Agreement on Customs Valuation for determination of value on imported goods where Customs duty is charged. The WTO agreement on Customs Valuation aims for a fair, uniform and neutral system for the valuation of goods for customs purposes. These methods of customs valuation are to be applied in the prescribed hierarchical order.

  • Method 1: Transaction Value
  • Method 2: Similar Goods
  • Method 3: Identical Goods
  • Method 4: Deductive Value
  • Method 5: Computed Value
  • Method 6: Flexible and Reasonable Method

Cost, Insurance, Freight and Other Charges (CIF) Value

In order to determine the customs value in CIF to be used for computation of duty payable, the following charges are to be included;

  1. Insurance
  2. Freight
  3. Service Charge
  4. All other charges for examples; Sales commissions, royalties, license fees, etc.

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