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.
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
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.
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
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;
All other charges for examples; Sales commissions, royalties, license