Import Regulations - Brunei

Trade and investment is an important focus of Australia's economic relationship with this country. There are important trade and investment opportunities in Brunei including in the oil and gas, food and agriculture, financial and service industries.

Import tariffs
Brunei has a low tariff regime and no personal income taxes. Company tax is 55 % for the 2 oil and gas companies: Brunei Shell and Jasra Elf, and 30 % for other companies.

Non-tariff import barriers
Brunei has strict import rules on Halal, chilled or frozen meat products. Halal beef is either supplied by local slaughterhouses or through an Australian-based firm, 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 250 g tobacco products; 60ml of perfume; 250ml eau de toilette; 2 bottles of liquor and 12 cans of beer. Alcoholic products must be declared at customs upon arrival.

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

Labelling: prepacked foods imported, sold and distributed are required to comply with labelling standards as laid down under Regulation 9, Public Health Regulation, 2000. Labels containing information on packaged food  is required to be  in a prominent and conspicuous position on the box. Language to be used on the label should be in Malay or English or translation to either one of the above languages.

Generally, the particulars of the labelling requirement shall include: name of food; list of ingredient and its sources (including additives); 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 producer or packer in the case of a food of local origin).