Last updated: 18 May 2012
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.
Australian exporters can access Austrade’s AANZFTA tariff finder. The tool provides an easy reference for Australian exporters who want to know what the applicable tariff rate is for their products under the AANZFTA.
For further information please see the Brunei Royal Customs and Excise Department's website.
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 is expected to deliver new opportunities and create greater certainty across the board for Australian exporters and investors in Brunei.
Australian exporters can now access Austrade’s AANZFTA tariff finder. The tool provides an easy reference for Australian exporters who want to know what the applicable tariff rate is for their products under the AANZFTA.
Non-tariff barriers
Brunei has strict import regulations on halal, chilled or frozen meat. Halal beef is either 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.
Items that are permitted to enter Brunei without incurring custom duty:
- 200 cigarettes or 250g tobacco products
- 60ml of perfume
- 250ml eau de toilette
- Two bottles of liquor and 12 cans of beer
Alcohol must be 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.
Labelling
Prepacked foods imported, sold and distributed are required to comply with labelling requirements as laid down under Regulation 9, Public Health (Food) Regulation, 2000. Labels containing information on packaged food is required to be in a prominent and conspicuous position on the package. Language to be used on the label should be in Malay or English or translation to either one of these languages.
Generally, the particulars of the labelling requirement shall include:
- Name of food
- List of ingredient and its sources (including additive)
- Net weight/volume
- Date marking
- Storage instruction
- Name of country of origin, and
- Name and address of the local importer for imported food/ name and address of the manufacturer/ packer in the case of a food of local origin
Food traders and importers are required to comply with the Public Health (Food) Act 1998 and Public Health (Food), 2000 besides meeting the food import requirement. Application for Registration of food import approval is free. Registration Letter will be issued within 5 to 7 working days from date of application received provided that all the required details are furnished. This registration is subject to conditions applied within.
For further information on Food Import regulations, 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