🇧🇳 Import Customs & Duties: Brunei
Quick Facts
Duty-free threshold
$400
Packages under $400, duty free
VAT / Sales Tax
0%
No VAT or GST system. Government funded by oil and gas revenues. No income tax either.
Clearance Time
1-3 days
typical processing
Note: No VAT/GST. Low import duties
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-5% (most electronics 0%) | 85 |
| Clothing | 0-10% | 61-62 |
| Footwear | 0-10% | 64 |
| Food products | 0-5% (most food 0%) | 01-24 |
| Machinery | 0% | 84 |
| Cosmetics | 0-5% | 33 |
| Books | 0% | 49 |
| Toys | 0-5% | 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Below de minimis threshold, no duty!: $400 USD
Customs Clearance Process
Royal Customs and Excise Department of Brunei manages imports. Very low tariff environment, 0-20% range with most goods at 0-5%. No income tax, no VAT/GST. ASEAN member with preferential rates under AFTA/ATIGA. RCEP member. Electronic customs declarations via national system. Muara port and Brunei International Airport are main entry points.
What to Actually Expect
Small, efficient customs for a wealthy oil state. Very low duties, 0-20% range but most goods at 0-5%. No VAT and no income tax make Brunei one of the cheapest import destinations in Southeast Asia. Strict Islamic Sharia laws since 2014, alcohol completely banned, non-halal food heavily restricted. Express couriers operate well. Small population (~450,000) means low volumes and quick processing. Oil/gas wealth funds government, no need for high tariff revenue.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Alcohol is completely prohibited (Islamic Sharia law since 2014). Pork products restricted. Pharmaceuticals need Ministry of Health approval. Halal certification required for all food imports. Firearms, narcotics strictly prohibited.
Certificate of Origin
Issued by Brunei Darussalam National Chamber of Commerce and Industry. ASEAN preferential certificates under ATIGA. RCEP certificates also accepted. Bilateral FTA with Japan.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Brunei:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $0 | $0 | Free |
| $100 | $0 | $0 | Free |
| $200 | $0 | $0 | Free |
| $500 | $5 | $0 | $5 |
| $1000 | $30 | $0 | $30 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Brunei
Frequently Asked Questions
What is the duty-free threshold for Brunei?
The duty-free (de minimis) threshold for imports into Brunei is $400. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Brunei?
The VAT/tax rate on imports to Brunei is 0%. VAT applies to: No VAT or GST system. Government funded by oil and gas revenues. No income tax either.
How long does customs clearance take in Brunei?
Typical customs clearance in Brunei takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into Brunei?
To import into Brunei, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Brunei?
Brunei prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.