In order to facilitate international trade and customs processing, goods are classified on the bases of nomenclatures. Product nomenclatures classify goods on the basis of criteria such as usage, function or measurement. Tariff nomenclatures are product nomenclatures with tariff rates attached to the classification of goods. Through tariff nomenclatures, it is possible to determine which rate of customs duty applies to any given product.
On 1st April 2012, the Brunei Darussalam Tariff and Trade Classification, 2012 replaces the Brunei Darussalam Tariff and Trade Classification, 2008 including its subsequent supplements and amendments. The Brunei Darussalam Tariff and Trade Classification, 2012 incorporates the ASEAN Harmonized Tariff Nomenclature (AHTN), which is based on the 6-digit Harmonized Commodity Description and Coding System Nomenclature (HS) developed by the World Customs Organization (WCO).
The AHTN was jointly developed by the ASEAN Member States to facilitate trade within ASEAN by having a common commodity classification system or nomenclature. The HS codes in AHTN are harmonized at the 8-digit level for use by all ASEAN Member States. Brunei Darussalam added 10-digit level for use by national only. The new commodity coding system not only provides a major step forward in trade facilitation among ASEAN Member States through consistent, predictable and uniform interpretation in the classification of goods but also signify an important milestone in ASEAN regional economic cooperation.
Should you have any enquiries in need of further clarification regarding the use of Brunei Darussalam Tariff and Trade Classification, 2012 please contact:
Royal Customs and Excise Department
H.M Customs House, Jalan Menteri Besar
Bandar Seri Begawan BB3910 Brunei Darussalam
Telephone: (673) 2382333 / 2382361
Fax: (673) 2382666
Brunei Darussalam Tariff and Trade Classification 2012