Step 4
Payment of Duty for 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.

  1. How can I know which goods are dutiable or not?
  2. 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.

  3. How can I pay the duty?
  4. Duties can be paid at: