Free Trade Zones Act (CAP. 255).

This Act, consisting of 38 Articles divided into X Parts, provides for the establishment and management of free trade zones in the Sultanate. The Authority responsible for administering, maintaining, and operating any free trade zone declared under Article 4 is appointed by the Minister of Finance (art.3). The declaration of any area in Brunei Darussalam as a free trade zone occurs by notification published in the Gazette, also defining the limits of the free trade zone and, per Article 5, goods brought into a free trade zone for any purpose permitted shall be exempted from customs duty and excise duty. Functions and powers of the Authority governing the free trade zone are provided for in Part V as follows (i) the Authority is responsible for providing and maintaining facilities in the zone and must comply with directions from the Minister; (ii) customs offices are allowed in the zone, and suitable facilities must be provided for customs officers; (iii) the Authority can permit the construction of buildings and structures in the zone but retains the right to control such permissions; (iv) it may exclude or remove goods or activities that are considered dangerous or detrimental to public interest, with the option for individuals to appeal such decisions to the Minister.
Part IV outlines regulations for operations within a free trade zone. It grants customs officers the right to inspect goods in these zones. It allows various activities with goods such as removal, destruction, storage, sale, and manufacturing. Manipulation or manufacture in these zones requires approval from the Minister and customs supervision. Violations can result in fines or imprisonment. Article 10 deals with the rates of customs duty. Part VI regards the Financial provisions, while Part VII outlines procedures related to search, seizure, and arrest within a free trade zone. It describes the conditions under which a magistrate can issue a search warrant for goods or activities suspected of violating the law. It also covers the powers of customs officers to stop, search, and seize goods, vehicles, vessels, and aircraft within the free trade zone. Additionally, it addresses the search of persons and the procedures for seizure, forfeiture, and return of seized property. Offenses and penalties are covered in Part VIII.