Customs Duty Calculator

Brunei Darussalam – Customs and Import duty tax calculation method

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Brunei-Darussalam whether by a private individual or a commercial entity.
Excise duties are levied on certain goods, including cars at 20%, and 15% for heavy vehicles. There is no tax on computers and peripherals. Other consumer products such as perfume, cosmetics, clothes, carpets, shoes, jewelry, office equipment, telephones, television sets, lamps, and cameras, are taxed at 5%. Import duties for electronically operated industrial machines are at 5%.

The valuation method is CIF.

Below table provide the Duty and Sales tax for Brunei-Darussalam:

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
0% to 30% 3.33% No Sales Tax If total duty to be paid is less than BND 1.00. Duty will be waved off.

For alcohol and tobacco excise duty will be applicable

For more information about the taxes and duties:Taxes and Duties