Tariffs and regulations

Tariffs and duty rates are constantly revised and are subject to change without notice.

Austrade strongly recommends you reconfirm these prior to selling to Brunei.

For further information please see the Brunei Royal Customs and Excise Department procedures.

Tariffs and non-tariff barriers

Tariff

Brunei has a low tariff regime and no personal income tax. Company tax is 55 per cent for the two oil and gas companies (Brunei Shell and Jasra Elf) and 30 per cent for other companies.

Brunei is a member of the Association of South East Asian Nations (ASEAN). Preferential rates are applied to imports from other ASEAN members.

As a signatory to the ASEAN Australia, New Zealand Free Trade Agreement (AANZFTA), which entered into force on 1 January 2010, AANZFTA has steadily removed trade barriers for Australian exporters and investors in Brunei.

Non-tariff barriers

Brunei has strict import regulations on halal, chilled or frozen meat. Halal beef is supplied by local abattoirs or through an Australian-based company, Halaqah Sdn Bhd (formerly known as The Brunei Meat Export Company) a subsidiary of Jerambak Holdings Pty Ltd based in the Northern Territory.

Travellers to Brunei aged 18 and above are permitted to enter Brunei with the following items for personal consumption:

  • Cigarettes – not more than 200 sticks – tax to be paid
  • Tobacco – not more than 60g – tax to be paid
  • 60ml of perfume
  • 250ml eau de toilette
  • Two bottles of liquor (2L) and 12 cans of beer for non Muslims – declared at customs upon arrival.

Product certification, labelling and packaging

The Department of Health Services, Ministry of Health is one of the agencies responsible in controlling the importation of food into Brunei.

Prepacked foods imported, sold and distributed are required to comply with labelling and packaging requirements as laid down under the Brunei Public Health (Food) Act. Labels containing information on packaged food are required to be in a prominent and conspicuous position on the package.

Brunei Food traders and importers are required to comply with the Brunei Public Health (Food) Act, besides meeting the food import requirement whenever importing consumable items. Australian exporters must provide relevant documents (eg. Halal accreditation, certification of manufacturing premises) to traders and importers where applicable.

For further information on Food Import regulations in Brunei, please contact:

Head, Food Safety and Quality Control Division
Department of Health Services
Ministry of Health
Brunei Darussalam
Email: fsqc@moh.gov.bn
Web: www.moh.gov.bn
Tel: +673 2331 100
Fax: +673 2331 107