CUSTOMS DUTIES: SOUTH AFRICA TO BRUNEI

Overview of Customs Duties from South Africa to Brunei

Brunei maintains a trade-friendly customs environment with generally low tariff rates designed to facilitate international commerce and attract foreign direct investment. Exporters from South Africa should be aware that Brunei's import duty structure has been reformed through the Customs Import and Excise Duty Amendment Order 2017, which strategically reduces duties on industrial machinery and components while implementing selective taxes on specific product categories. Understanding these regulations is essential for accurate cost calculation and compliance with Brunei's customs requirements.

General Duty Rates and Tariff Structure

Brunei's tariff system reflects a selective approach to trade policy. The following table outlines duty rates for major product categories based on official customs data:

Product Category	Duty Rate	Notes
Industrial Machinery	Reduced Rate	Duties reduced under 2017 Amendment Order to facilitate trade
Spare Parts for Heavy Vehicles & Machinery	Reduced Rate	Preferential treatment to support industrial development
Foodstuffs with High Sugar Content	Varies by HS code - contact our experts	Excise taxes applied; rates depend on specific product classification
Plastic Products	Increased Rate	Excise duties increased in 2017
Luxury Items (Mobile Phones, Leather Products, Video Games)	+5%	Additional 5% tax increase applied to luxury goods
Other Industrial Goods	Varies by HS code - contact our experts	General tariff rates vary; consult tariff database for specifics

For precise duty calculations on your specific products, exporters should utilize the Customs Info Database tariff look-up tool available on trade.gov (free registration required) to estimate duties and taxes based on Harmonized System (HS) codes.

Required Documentation for Customs Clearance

Successful export from South Africa to Brunei requires comprehensive documentation. The following items must accompany your shipment:

• Commercial Invoice – detailing product descriptions, quantities, unit prices, and total value
• Packing List – specifying contents, weights, and dimensions of each package
• Bill of Lading or Airway Bill – proof of shipment and transport details
• Certificate of Origin – confirming South African origin of goods
• Import License or Permit – where applicable for restricted goods
• Product-Specific Certificates – such as health certificates, quality certificates, or safety compliance documents
• Insurance Documents – if goods are insured during transit
• Customs Declaration Form – completed according to Brunei's requirements

Important Regulations and Restrictions

Exporters must comply with Brunei's import regulations, which include specific prohibitions and restrictions:

• Prohibited Imports: Certain goods are completely banned from importation into Brunei. Verify your product classification before shipment.
• Restricted Imports: Some items require special permits or licenses prior to importation.
• Labeling and Marking Requirements: Products must comply with Brunei's labeling standards, including language requirements and product information specifications.
• Standards Compliance: Goods must meet Brunei's technical standards and safety requirements as applicable to the product category.
• Temporary Entry: Special provisions may apply for goods imported temporarily for exhibitions, repairs, or other purposes.

Trade Agreements and Preferential Access

Brunei is party to several regional and international trade agreements that may provide preferential tariff treatment for South African exporters. These agreements can significantly reduce or eliminate duties on eligible goods. Key trade frameworks include regional Free Trade Agreements under which Brunei has made tariff commitments. South African exporters should verify whether their products qualify for preferential treatment under any applicable bilateral or multilateral agreements. Providing proper certificates of origin and meeting rules of origin requirements is essential to claim preferential rates.

For comprehensive and current information on specific tariffs, prohibited items, and detailed import requirements, contact the Brunei Ministry of Finance and Economy or consult with a customs broker specializing in South African-Brunei trade.