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Customs and Regulations
Embassy of Brunei Darussalam to the USA Washington

Passenger Concession

Personal Effect

According to Section 9 Part B of Customs Import Duties Order 1973, passengers aged 17 and above arriving to this country are allowed to bring in their personal effect not exceeding the given concession as follows:-

Personally Used Goods

  • Perfume - 60 milliliters​
  • Scented Water - 250 grams
  • Alcoholic beverages:
    For non-muslim passengers over 17 years of age may be allowed to bring in not more than:-
    - 2 bottles of liquor (approximately 2 liters)
    - 12 cans of beer @ 330ml
  • The importer may only import alcoholic liquor not less than 48 hours since the last importation.
  • The alcoholic liquor shall be for importer's personal used and not to be given, transferred or sold to another person.
  • The alcoholic liquor shall be stored and consumed at the place of residence of importer.
  • The owner should declare liquor to Customs Officers in charge.
  • Liquor form can be obtained from any Customs Control Posts or Customs Branches of Passenger Ships.

Customs and Imports Duty

Dutiable goods imported to Brunei Darussalam are subject to Customs Import Duties Order 2007. Preferential tariff treatment as provided for under Brunei Darussalam's free trade agreements can be accorded to importers based on qualifications provided by Ministry of Foreign Affairs (MFA). Most import duties are imposed based on Ad Valorem rate and only some taxes are based on specific rate. Ad Valorem is the percentage, for example, 20% of the price of good, while specific rate is calculated by the amount of weight or quantity such as $60 per kg or $220 per tonne. Determination of classification of imported goods whether dutiable or not are based on Customs Import Duties Order 2007. Since 1973, Brunei has not imposed duties on exported goods.

Customs and Import Duty Guide

Every person arriving in Negara Brunei Darussalam shall declare all dutiable goods in his possession, either on his person OR in any baggages OR in any vehicles to the proper officer of customs for examination. If failed to do so, such goods shall be deemed to be uncustomed goods and imprisonment OR fine can be imposed.

Dutiable Goods
All goods subject to payment of customs duty and on such duty has not yet been paid. According to paragraph 3(3) of customs import duties order 2007 where the total amount of import duty:
  • Is less than $1 no import duty shall be charged.
  • Exceed $1 and includes a fraction of $ 1, the fraction shall be treated as a complete dollar.
Importer of Dutiable Goods shall:
  • Declare his/her goods.
  • Produce documents such as invoice, bill and etc.
  • Produce customs dutiable import declaration form no 5/C-16 ( If necessary).

List of Some Dutiable Goods and Rates for Customs Import Duties

Dutiable Goods
​​Rate of Customs 
Import Duty
​Coffee (not roasted)11 cents / 1 kg
​Coffee (roasted)22 cents / 1 kg
​Tea22 cents / 1 kg
​Instant coffee / tea (Extract, essences and concentrates) / cofee mate​5%
​Grease​11 cents / 1 kg
​Lubricants​44 cents / 1 kg​
​Carpet and other textile floor covering​5%
​Mat and matting​10%
​Wood and articles of wood​20%
​Footware, slippers and the like​5%
​Headgear and parts thereof​10%
​Cosmetic, perfumes, toilet waters, soap, hair shampoo and other washing preparations​5%
​Other preparations for use on the hair​30%
​Electrical goods​5% or 20%
​Auto Parts​20%
​Articles of apparel and clothing accessories, of leather OR of composition leather​10%
​Jewellery including imitation jewellery​5%
​Clocks and watches and parts thereof​5%
​Musical instruments​​10%

For more information on Customs & Regulations visit the website of the Royal Customs and Excise Department of Brunei Darussalam.​​