Brunei Darussalam Import Duties & Taxes Explained

Import duty is calculated as a percentage of your shipment's CIF value (Cost + Insurance + Freight) once it exceeds BND 400, with rates ranging from 0% to 20% depending on the item category. Your final charges also include carrier handling fees and any applicable AITI permit fees for wireless devices.

Brunei does not impose VAT or GST on imports (0%), but import duties apply on shipments with a CIF value over BND 400 at rates between 0% and 20% depending on the product. Most consumer goods fall in the 0-5% range, while items like video game consoles can be taxed up to 20%.

Customs duty applies if your shipment's CIF value exceeds BND 400 or if the calculated duty amount is greater than BND 1. Even small shipments with a duty calculation over BND 1 are subject to collection.

Any fractional duty amount is rounded up to the next whole Brunei Dollar.

Yes, carriers like DHL or FedEx typically charge a disbursement fee of around 2% of the duty or a minimum flat fee of BND 20–30. This fee covers their cost of paying duties to Customs on your behalf.

Yes, devices with wireless capabilities like phones or Wi-Fi routers require a Personal Import Permit (PIP) from the Authority for Info-communications Technology Industry (AITI). Failure to provide this permit can result in your package being detained.

Registering the first 5 units is usually free, but specific licensable frequency devices may incur a BND 20 fee. Ensure you check if your electronic items fall under these categories before shipping.

The Royal Customs and Excise Department (RCED) collects all applicable duties, while the carrier collects any handling fees. You will typically pay these charges directly to the carrier upon delivery.

Calculate 0%–20% duty on your total CIF value, add any applicable AITI permit fees, and include a carrier handling fee of approximately BND 25. Remember that Brunei Customs rounds any duty up to the nearest whole dollar.

Yes, Brunei enforces strict religious and social laws that prohibit certain media, religious materials, and other specific goods. Verify your items comply with local regulations to avoid confiscation or delays.