Import and Export Procedures:
Importers and exporters may follows the following 5 steps:
Step 1: Register at RCED / appoint a registered agent
Any company wishes to engage in importing or exporting or transiting of goods in Brunei Darussalam must be registered with RCED or appoint a Customs Agent (Forwarder) who are already registered with the RCED.
Individual person who wishes to engage in importing or exporting or transiting of goods in Brunei Darussalam is not compulsory to be registered with the RCED. However, you are advised to make use of the services of Customs Agents (Forwarders).
Customs Agents (Forwarders) must be registered to the RCED and undergo approval process in order to be given a license to operate as a Customs Agents (Forwarder).
Where can applicants register?
An applicant can submit a one-time registration form online through the Brunei Darussalam National Single Window (BDNSW).
Alternatively, an applicant may also submit a completed Registration Form and Declarant Form via email firstname.lastname@example.org
If applicant want to appoint a Customs Agent (Forwarder), you must also submit an Authorisation Form.
An applicant who wanted to submit their application by themselves may also submit the Forms directly to the Customer Services Counter of RCED Headquarters, Jalan Menteri Besar.
Once application is approved, applicant has been registered and will be given User ID and Password to access the BDNSW.
How much does registration cost?
Registration is free of charge.
What are the documents needed for registration?
- A copy of Business Certificate of Registration or Certificate of Incorporation
- A copy of Business Owner's Smart Identity Card.
- A copy of each Company Partnership's Smart Identity Card (for Company)
Step 2: Apply Permit for Controlled Items
All goods may be imported or exported except for prohibited goods under Section 31 of the Customs Order, 2006.
Do check if the goods to be imported are controlled goods or goods subject to restriction from respective responsible agency in Brunei Darussalam. Restricted and Controlled Goods will require the necessary license or permit before importation.
You may search using the description of the goods or Harmonized System (HS) code. You may wish to check with your appointed Customs Agents (Forwarders) or to check directly with the respective responsible agency on their licensing requirement.
What is meant by license or permit?
License or Permit is a verification or approval issued by the respective responsible agency before importation.
How to apply license/ permit?
- Appoint a Customs Agents (Forwarders) to apply for permit on your behalf; or
- Apply for permits for your own or on behalf of your clients. To do so, you will need to register as a declarant and apply for a BDNSW user ID.
Some controlled or restricted goods still require a manual application for permit.
You may wish to check with your appointed Customs Agents (Forwarders) or to check directly with the respective responsible agency on the application procedures.
How much does license/ permit application cost?
Some license/ permit are free of charge.
You may wish to check with your appointed Customs Agents (Forwarders) or to check directly with the respective responsible agency on the charges involved.
Step 3: Online Customs Import Declaration
Before arrival of imported goods, the importer is required to obtain a Customs Import Declaration.
How to submit Customs Import Declaration?
All Customs Import Declaration must be submitted via BDNSW.
- Appoint a Customs Agents (Forwarders) to submit Customs Import Declaration on your behalf; or
- Submit Customs Import Declaration for your own or on behalf of your clients. To do so, you will need to register as a declarant and apply for a BDNSW user ID.
How much does Customs Import Declaration cost?
Customs Import Declarations are free of charge.
If you are engaging a Customs Agents (Forwarders) for assistance in declaring, they may charge service fees. You may wish to check with your appointed Customs Agents (Forwarders) on the charges involved.
In which situation goods may be exempted from Customs Import Declaration?
Certain goods, unless they are dutiable, controlled and requested by Customs Officers to do so, do not require a Customs Import Declaration. These include, but are not limited to:
- Personal or household effects accompany the passenger as hand-carry or check-in luggage.
- Parcel Post
- Goods imported by Courier Services registered under De'Minimis Scheme (non-controlled goods which are not exceeding BND400 CIF)
- Locally sourced stores loaded for use on board the vessel and aircraft
What are main documents required to be included in the declaration?
Main documents required to be listed as reference in the Customs Declaration are as follows:
- Commercial Invoice
- Air Waybill or Bill of Lading
Step 4: Payment of Dutiable Goods
All goods imported into Brunei Darussalam are subjected to Customs Import Duties Order and Excise Duties Order which being enforced at this date.
Duty rates may be applied of the CIF (cost, insurance and freight) value, which includes other charges, costs and expenses incidental to the sale and delivery of the goods into Brunei Darussalam, whether or not shown on the invoice.
How can I know which goods are dutiable or not?
Determination of classification of imported goods whether dutiable or not are based on Brunei Darussalam Tariff and Trade Classification 2017 derived from ASEAN Harmonised Tariff Nomenclature (AHTN 2017).
You may search using the description of the goods or Harmonized System (HS) code.
How can I pay the duty?
Duties must be paid upon submission of customs declaration. Payment can be either via Card or i-Banking (BIBD and Baiduri).
Step 5: Inspection and Clearance
All restricted and controlled goods imported into Brunei Darussalam will be subject to customs inspection prior clearance of the goods.
In certain circumstances, normal goods will also be subjected to inspection.
Which documents would I need to provide?
For every importation by sea, air or land, you are required to produce:
- the Approved Customs Import Declaration; and
- Supporting Documents such as Invoice, Bill of Lading/Air Waybill and License/Permit from responsible agency for any controlled goods (for manual permit)
to the customs officers at the entry point for verification.
For importation via Post Office and importation of any personal goods or household effects accompany the passengers as hand-carry or check-in luggage, you are not required to present the Customs import Declaration, except in certain circumstances, when you are asked to do so.
Do I need pre-scheduled inspection?
Some controlled goods requires pre-scheduled inspection by the respective responsible agencies, except in certain circumstance, when you are asked not to do so.
Example of goods requires pre-scheduled inspection are as follows:
- Firearms, explosives, fire crackers, and dangerous weapons
- Timber and product thereof
Obligations of importers and customs agents (forwarders):
Generally, you are required to retain the relevant supporting documents relating to the purchase, import, sale or export of the goods for a period of 7 years from:
- the date of the Customs Import Declaration has been approved; or
- from the date of purchase, import, sale or export (for goods imported via Post Office and for personal goods or household effects accompany the passengers as hand-carry or check-in luggage ).
These documents can be stored as physical hardcopies or softcopies or as images. You are required to produce these supporting documents to Royal Customs and Excise Department upon request.
You may visit our trade facilitation website at http://tradingacrossborders.gov.bn/SitePages/home.aspx