BRUNEI DARUSSALAM TARIFF AND TRADE CLASSIFICATION, 2017
BRUNEI DARUSSALAMTARIFF AND TRADECLASSIFICATION, 2017ROYAL CUSTOMS AND EXCISE DEPARTMENTMINISTRY OF FINANCEBRUNEI DARUSSALAM
CONTENTSPage1.PrefaceIV2.General Rules for the Interpretation of The Harmonized SystemV3.List of Units Of Quantity used in the Brunei TradeClassification with AbbreviationsVII4.List of Section and Chapter TitlesIX5.Harmonised Commodity Description and Coding16.Postal Packages and Special Transactions not classified553III
PREFACECommencing 1st April 2017, the new Brunei Darussalam Tariff and Trade Classification, 2017(BDTTC) replaces the Brunei Darussalam Tariff and Trade Classification, 2012 (BDTTC) includingits subsequent supplements and amendments. The new Brunei Darussalam Tariff and TradeClassification, 2017 incorporates the ASEAN Harmonized Tariff Nomenclature (AHTN), which isbased on the 8-digit Harmonized Commodity Description and Coding System Nomenclature (HS)developed by the World Customs Organisation (WCO).The ASEAN Harmonized Tariff Nomenclature was jointly developed by the ASEAN membercountries to facilitate trade within ASEAN by having a common commodity classification system ornomenclature. The HS Codes in the AHTN are harmonized at the 8-digit level for use by all ASEANmember countries. Brunei system not only provides a major step forward in trade facilitation amongASEAN member countries through consistent, predictable and uniform interpretation in theclassification of goods but also signify an important milestone in ASEAN regional economic cooperation.In the Brunei Darussalam Tariff and Trade Classification 2017, Royal Customs and ExciseDepartment has outlined amended Customs Import Duty and Excise Duty aimed to enhancecompetitiveness in the business climate especially in developing the private sector and nationalinvestment. It is also as commitment for Brunei Darussalam to fulfill the FTAs.Should you have any enquiries in need of further clarification regarding the use of the BruneiDarussalam Trade Classification Customs and Excise Duties, 2017 please contact us at:Royal Customs and Excise Department,Ministry of Finance,Jalan Menteri Besar,Berakas, BB3910,Negara Brunei Darussalam.Phone: 673-2382333Fax : 673-2382666E-mail : info@customs.mof.gov.bnIV
GENERAL RULES FOR THE INTERPRETATIONOF THE HARMONISED SYSTEMClassification of goods in the Nomenclature shall be governed by the following principles :1. The titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only; forlegal purposes, classification shall be determined according to the terms of the headings andany relative Section or Chapter Notes and, provided such headings or Notes do not otherwiserequire, according to the following provisions:2. (a) Any reference in a heading to an article shall be taken to include a reference to that articleincomplete or unfinished, provided that, as presented, the incomplete or unfinished articlehas the essential character of the complete or finished article. It shall also be taken toinclude a reference to that article complete or finished (or falling to be classified ascomplete or finished by virtue of this Rule), presented unassembled or disassembled.(b) Any reference in a heading to a material or substance shall be taken to include a referenceto mixtures or combinations of that material or substance with other materials orsubstances. Any reference to goods of a given material or substance shall be taken toinclude a reference to goods consisting wholly or partly of such material or substance. Theclassification of goods consisting of more than one material or substance shall be accordingto the principles of Rule 3.3. When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiableunder two or more headings, classification shall be effected as follows:(a) The heading which provides the most specific description, shall be preferred to headingsproviding a more general description. However, when two or more headings each refer topart only of the materials or substances contained in mixed or composite goods or to partonly of the items in a set put up for retail sale, those headings are to be regarded as equallyspecific in relation to those goods, even if one of them gives a more complete or precisedescription of the goods.(b) Mixtures, composite goods consisting of different materials or made up of differentcomponents, and goods put up in sets for retail sale, which cannot be classified by referenceto 3 (a), shall be classified as if they consisted of the material or component which givesthem their essential character, insofar as this criterion is applicable.(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classifiedunder the heading which occurs last in numerical order among those which equally meritconsideration.4. Goods which cannot be classified in accordance with the above Rules shall be classifiedunder the heading appropriate to the goods to which they are most akin.V
5. In addition to the foregoing provisions, the following Rules shall apply in respect of thegoods referred to therein :(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklacecases and similar containers, specially shaped or fitted to contain a specific article or set ofarticles, suitable for long-term use and presented with the articles for which they areintended, shall be classified with such articles when of a kind normally sold therewith. ThisRule does not, however, apply to containers which give the whole its essential character;(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containerspresented with the goods therein shall be classified with the goods if they are of a kindnormally used for packing such goods. However, this provision is not binding when suchpacking materials or packing containers are clearly suitable for repetitive use.6.For legal purposes, the classification of goods in the subheadings of a heading shall bedetermined according to the terms of those subheadings and any related Subheading Notesand, mutatis mutandis, to the above Rules, on the understanding that only subheadings at thesame level are comparable. For the purposes of this Rule the relative Section and Chapter notesalso apply, unless the context otherwise requires.VI
LIST OF UNITS OF QUANTITYDescription of Unit of QuantityAbbreviation of Unit of QuantityKilogramkgCaratcaratMetresmSquare Metresm²Cubic metresm³Litresl1,000 kilowatthours1,000 kWhPieces / unitsuPairs2uDozens12uThousands of pieces / item1,000uPacksu(jeu/pack)VII
ABBREVIATIONS AND SYMBOLSACASTMBq mm²μCimmmNMpaNNo.optUVVvol.W%x alternating currentAmerican Society for Testing Materialsbecquereldegree(s) Celsiuscubic centimetre(s)centigram(s)centimetre(s)square centimetre(s)cubic centimetre(s)centinewton(s)direct (s)kilogram ) - ampere(s)kilovolt(s) - ampere(s) - reactivekilowatt(s)litre(s)metre(s)metasquare olt(s)volumewatt(s)percentx degree(s)VIII
LIST OF SECTION AND CHAPTER TITLESSECTION ILIVE ANIMALS; ANIMAL PRODUCTSSection Notes.Chapter 1Live animals.Chapter 2Meat and edible meat offal.Chapter 3Fish and crustaceans, molluscs and other aquatic invertebrates.Chapter 4Dairy produce; birds' eggs; natural honey; edible products of animal origin, notelsewhere specified or included.Chapter 5Products of animal origin, not elsewhere specified or included.SECTION IIVEGETABLE PRODUCTSSection Note.Chapter 6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamentalfoliage.Chapter 7Edible vegetables and certain roots and tubers.Chapter 8Edible fruit and nuts; peel of citrus fruit or melons.Chapter 9Coffee, tea, maté and spices.Chapter 10Cereals.Chapter 11Products of the milling industry; malt; starches; inulin; wheat gluten.Chapter 12Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial ormedicinal plants; straw and fodder.Chapter 13Lac; gums, resins and other vegetable saps and extracts.Chapter 14Vegetable plaiting materials; vegetable products not elsewhere specified orincluded.SECTION IIIANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGEPRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLEWAXESChapter 15Animal or vegetable fats and oils and their cleavage products; prepared edible fats;animal or vegetable waxes.IX
SECTION IVPREPARED FOODDTUFFS; BEVERAGES, SPIRITS AND VINEGAR;TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTESSection Note.Chapter 16Preparations of meat, of fish or of crustaceans, molluscs or other aquaticinvertebrates.Chapter 17Sugars and sugar confectionery.Chapter 18Cocoa and cocoa preparations.Chapter 19Preparations of cereals, flour, starch or milk; pastrycooks’ products.Chapter 20Preparations of vegetables, fruit, nuts or other parts of plants.Chapter 21Miscellaneous edible preparations.Chapter 22Beverages, spirits and vinegar.Chapter 23Residues and waste from the food industries; prepared animal fodder.Chapter 24Tobacco and manufactured tobacco substitutes.SECTION VMINERAL PRODUCTSChapter 25Salt; sulphur; earths and stone; plastering materials, lime and cement.Chapter 26Ores, slag and ash.Chapter 27Minerals fuels, mineral oils and products of their distillation; bituminoussubstances; mineral waxes.SECTION VIPRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIESSection Notes.Chapter 28Inorganic chemicals; organic or inorganic compounds of precious metals, of rareearth metals, of radioactive elements or of isotopes.Chapter 29Organic chemicals.Chapter 30Pharmaceutical products.Chapter 31Fertilisers.Chapter 32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and othercolouring matter; paints and varnishes; putty and other mastics; inks.Chapter 33Essential oils and resinoids; perfumery, cosmetics or toilet preparations.Chapter 34Soap, organic surface-active agents, washing preparations, lubricatingpreparations; artificial waxes, prepared waxes, polishing or scouring preparations,candles and similar articles, modelling pastes, ”dental waxes” and dentalpreparations with a basis of plaster.Chapter 35Albuminoidal substances; modified starches; glues; enzymes.Chapter 36Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustiblepreparations.X
Chapter 37Photographic or cinematographic goods.Chapter 38Miscellaneous chemical products.SECTION VIIPLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLESTHEREOFSection Notes.Chapter 39Plastics and articles thereof.Chapter 40Rubber and articles thereof.SECTION VIIIRAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLESTHEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMALGUT (OTHER THAN SILK-WORM GUT)Chapter 41Raw hides and skins (other than furskins) and leather.Chapter 42Articles of leather; saddlery and harness; travel goods, handbags and similarcontainers; articles of animal gut (other than silk-worm gut).Chapter 43Furskins and artificial fur; manufacturers thereof.SECTION IXWOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK ANDARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTOOR OF OTHER PLAITING MATERIALS; BASKETWARE ANDWICKERWORKChapter 44Wood and articles of wood; wood charcoal.Chapter 45Cork and articles of cork.Chapter 46Manufactures of straw, of esparto or of other plaiting materials; basketware andwickerwork.SECTION XPULP OF WOOD OR OF OTHER FIBROUS CELLULOSICMATERIAL; RECOVERED (WASTE AND SCRAP) PAPER ORPAPERBOARD; PAPER AND PAPERBOARD AND ARTICLESTHEREOFChapter 47Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap)paper or paperboard.Chapter 48Paper and paperboard; articles of paper pulp, of paper or of paperboard.Chapter 49Printed books, newspapers, pictures and other products of the printing industry;manuscripts, typescripts and plans.XI
SECTION XITEXTILES AND TEXTILE ARTICLESSection Notes.Chapter 50Silk.Chapter 51Wool, fine or coarse animal hair; horsehair yarn and woven fabric.Chapter 52Cotton.Chapter 53Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.Chapter 54Man-made filaments; strips and the like of man-made textile materials.Chapter 55Man-made staple fibres.Chapter 56Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables andarticles thereof.Chapter 57Carpets and other textile floor coverings.Chapter 58Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings;embroidery.Chapter 59Impregnated, coated, covered or laminated textile fabrics; textile articles of a kindsuitable for industrial use.Chapter 60Knitted or crocheted fabrics.Chapter 61Articles of apparel and clothing accessories, knitted or crocheted.Chapter 62Articles of apparel and clothing accessories, not knitted or crocheted.Chapter 63Other made up textile articles; sets; worn clothing and worn textile articles; rags.SECTION XIIFOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,WALKING–STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS ANDPARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADETHEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMANHAIRChapter 64Footwear, gaiters and the like; parts of such articles.Chapter 65Headgear and parts thereof.Chapter 66Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops andparts thereof.Chapter 67Prepared feathers and down and articles made of feathers or of down; artificialflowers; articles of human hair.XII
SECTION XIIIARTICLES OF STONE, PLASTER, CEMENT, ABESTOS, MICA ORSIMILAR MATERIALS; CEREMIC PRODUCTS; GLASS ANDGLASSWAREChapter 68Articles of stone, plaster, cement, asbestos, mica or similar materials.Chapter 69Ceramic products.Chapter 70Glass and glassware.SECTION XIVNATURAL OR CULTURED PEARLS, PRECIOUS OR SEMIPRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITHPRECIOUS METAL AND ARTICLES THEREOF; IMITATIONJEWELLERY; COINChapter 71Natural or cultural pearls, precious or semi- precious stones, precious metals,metals clad with precious metal and articles thereof; imitation jewellery; coin.SECTION XVBASE METALS AND ARTICLES OF BASE METALSection Notes.Chapter 72Iron and steel.Chapter 73Articles of iron or steel.Chapter 74Copper and articles thereof.Chapter 75Nickel and articles thereof.Chapter 76Aluminium and articles thereof.Chapter 77(Reserved for possible future use in the Harmonized System)Chapter 78Lead and articles thereof.Chapter 79Zinc and articles thereof.Chapter 80Tin and articles thereof.Chapter 81Other base metals; cermets; articles thereof.Chapter 82Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of basemetal.Chapter 83Miscellaneous articles of base metal.XIII
SECTION XVIMACHINERY AND MECHANICAL APPLIANCES; ELECTRICALEQUIPMENT; PARTS THEREOF; SOUND RECORDERS ANDREPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERSAND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCHARTICLESSection Notes.Chapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.Chapter 85Electrical machinery and equipment and parts thereof; sound recorders andreproducers, television image and sound recorders and reproducers, and parts andaccessories of such articles.SECTION XVIIVEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORTEQUIPMENTSection Notes.Chapter 86Railway or tramway locomotives, rolling-stock and parts thereof; railway ortramway track fixtures and fittings and parts thereof; mechanical (includingelectro-mechanical) traffic signalling equipment of all kinds.Chapter 87Vehicles other than railway or tramway rolling-stock, and parts and accessoriesthereof.Chapter 88Aircraft, spacecraft, and parts thereof.Chapter 89Ships, boats and floating structures.SECTION XVIIIOPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTSAND APPARATUS; CLOCKS AND WATCHES; MUSICALINSTRUMENTS; PARTS AND ACCESSORIES THEREOFChapter 90Optical, photographic, cinematographic, measuring, checking, precision,medical or surgical instruments and apparatus; parts and accessories thereof.Chapter 91Clocks and watches and parts thereof.Chapter 92Musical instruments; parts and accessories of such articles.XIV
SECTION XIXARMS AND AMMUNITION; PARTS AND ACCESSORIES THERE OFChapter 93Arms and ammunition; parts and accessories thereof.SECTION XXMISCELLANEOUS MANUFACTURED ARTICLESChapter 94Furniture, bedding, mattresses, mattress supports, cushions and similar stuffedfurnishings; lamps and lighting fittings, not elsewhere specified or included;illuminated signs, illuminated name-plates and the like; prefabricated buildings.Chapter 95Toys, games and sports requisites; parts and accessories thereof.Chapter 96Miscellaneous manufactured articles.SECTION XXIWORKS OF ART, COLLECTORS’ PIECES AND ANTIQUESChapter 97Works of art, collectors’ pieces and antiques.Chapter 98Postal packages and special transactions not classified according to kindXV
SECTION ILIVE ANIMALS; ANIMAL PRODUCTSNotes.1.Any reference in this Section to a particular genus or species of an animal, except where the context otherwiserequires, includes a reference to the young of that genus or species.2.Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” productsalso covers products which have been dehydrated, evaporated or freeze-dried.Chapter 1Live animalsNote.1.This Chapter covers all live animals except :(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;(b)Cultures of micro-organisms and other products of heading 30.02; and(c)Animals of heading 95.08.HeadingHS 0.0001.03DescriptionLive horses, asses, mules and hinnies.- Horses :- - Pure-bred breeding animals- - Other- Asses :- - Pure-bred breeding animals- - Other- OtherLive bovine animals.- Cattle :- - Pure-bred breeding animals- - Other :- - - Male cattle :- - - - Oxen- - - - Other- - - Other- Buffalo :- - Pure-bred breeding animals- - Other- Other :- - Pure-bred breeding animals- - OtherLive swine.0103.10.00.00 - Pure-bred breeding animals- Other :0103.91.00.00 - - Weighing less than 50 kg0103.92.00.00 - - Weighing 50 kg or 104.20.10.00Live sheep and goats.- Sheep :- - Pure-bred breeding animals- - Other- Goats :- - Pure-bred breeding animals1Unit ofQuantityRate NilNiluuNilNiluNiluuNilNiluuNilNiluNilRate ofExciseDuty
HeadingHS CodeDescription0104.20.90.00 - - 0.000106.49.00.000106.90.00.00Live poultry, that is to say, fowls of thespecies Gallus domesticus, ducks, geese,turkeys and guinea fowls.- Weighing not more than 185 g :- - Fowls of the species Gallus domesticus :- - - Breeding fowls- - - Other- - Turkeys :- - - Breeding turkeys- - - Other- - Ducks :- - - Breeding ducklings- - - Other- - Geese :- - - Breeding goslings- - - Other- - Guinea fowls :- - - Breeding guinea fowls- - - Other- Other :- - Fowls of the species Gallus domesticus :- - - Breeding fowls, other than fighting cocks- - - Fighting cocks :- - - - Weighing not more than 2 kg- - - - Other- - - Other :- - - - Weighing not more than 2 kg- - - - Other- - Other :- - - Breeding ducks- - - Oth
Darussalam Trade Classification Customs and Excise Duties, 2017 please contact us at: Royal Customs and Excise Department, Ministry of Finance, Jalan Menteri Besar, Berakas, BB3910, Negara Brunei Darussalam. Phone: 673-2382333 Fax : 673-2382666 E-mail : info@customs.mof.gov.bn
Botsuana Fijo Botswana Fixed 0.109 0.036 Brasil móvil Brazil Mobile 0.109 0.010 Brasil Fijo Brazil Fixed 0.010 0.010 Islas Vírgenes Británicas móvil British Virgin Islands Mobile 0.109 0.109 Islas Vírgenes Británicas Fijo British Virgin Islands Fixed 0.036 0.109 Brunei Darussalam móvil Brunei Darussalam Mobile 0.073 0.049 Brunei Darussalam Fijo Brunei Darussalam Fixed 0.073 0.012
Brunei Darussalam ranks number 53 of 180 countries in the Environmental Performance Index (EPI)4, with a score of 63.57 (with 0 being furthest from the high-performance benchmark target of 100). Brunei Darussalam outperforms the average score for Asia and the Pacific (Fig. 6) in some of the EPI categories,
BIOCHEMISTRY OF VISION Anjie S. Bispat* and Adeline C. Y. Sung* Department of Chemistry, Universiti Brunei Darussalam, Jalan Tungku Link, Gadong BE 1410 Brunei Darussalam * Third year chemistry majors in the Bachelor of Science Education Degree Programme. The Sense of Vision In general, all living things respond to the stimulus of light.
The ‘Brunei Darussalam In Brief’ is a publication where it discusses briefly on the socio-economic welfare of Brunei Darussalam in general. No part of this publication may be reproduced, stored in a retrieval system or transmitted
‘Brunei Darussalam In Brief’ is a publication where it discusses briefly on the socio-economic welfare of Brunei Darussalam in general. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form by any means without prior written permission from
Brunei Darussalam’s Voluntary National Review Report at the 2020 United Nations High-Level Political Forum 2 Introduction In 2008, Brunei Darussalam began its new journey towards Wawasan Brunei 2035, its national vision, in which by 2035, the country aspires to be recognised for its educated, highly skilled and accomplished people, with
Darussalam. A case study approach was used to explore the development of the bilingual education system in Brunei Darussalam and the Ministry of Education’s (MoE) collaboration with CfBT in facilitating this since 1984. The study sought to document the various processes of change and
3006 AGMA Toilet Additive 1338 (3006) 19.0% 2914 CERAVON BLUE V10 DC (2914) 0.05% 2922 FORMALDEHYDE REODORANT ALTERNATIVE (2922) 0.6% 3 Water (3) 80.05% Constituent Chemicals 1 Water (3) 80.05% CAS number: 7732-18-5 EC number: 231-791-2 Product number: — EU index number: — Physical hazards Not Classified Health hazards Not Classified Environmental hazards Not Classified 2 Bronopol (INN .
