APPENDIX TABLESBrunei Darussalam WT/TPR/S/84
Page 101
Table AI.1
Fiscal accounts, 1995-2000
(Per cent of GDP unless otherwise indicated)
1995 1996 1997 1998a1999a2000b
Total revenue (B$ million) 2,450.5 2,860.8 2,842.9 1,915.9 2,536.0 4,721.9
(Per cent of GDP)
Total revenue 33.1 38.6 37.3 27.3 33.3 50.1
Tax revenue, of which 16.7 19.1 20.5 13.7 17.5 30.6
Customs tariff 2.2 2.5 2.9 1.5 1.2 1.1
Corporate tax 14.3 16.4 17.5 12.1 16.3 29.5
Other taxes 0.0 0.1 0.1 0.1 0.1 0.04
Non-tax revenue 16.6 19.7 16.8 13.8 15.8 28.5
Transfers 26.5 12.5 15.0 29.7 21.5 1.0
Total expenditure (B$ million) 4,403.5 3,676.1 4,057.9 4,025.2 4,333.7 3,645.0
(Per cent of GDP)
Total expenditure 59.7 49.6 53.2 57.3 56.9 45.6
Current expenditure, of which 37.8 39.8 40.1 39.1 41.1 39.9
Wages and salaries 13.2 13.8 13.9 16.2 16.0 16.7
Capital expenditures 11.7 8.5 12.2 16.4 13.1 4.7
Investment in public sector enterprises 10.1 1.3 0.9 1.7 2.8 1.0
Budget balance
Including transfers (B$ million) 3.7 113.6 -68.5 -24.7 -160.6 1,481.9
(% of GDP) (0.1) (1.5) (-0.9) (-0.4) (-2.1) (18.5)
Excluding transfers (B$ million) -1,953.0 -815.3 -1,214.9 -2,109.3 -1,797.6 1,077.0
(% of GDP) (-26.4) (-11.0) (-15.9) (-30.0) (-23.6) (13.5)
Fund balances
Consolidated fund (B$ million) 2,123.7 2,161.7 2,293.9 2,659.5 2,553.8 3,624.8
(% of GDP) (28.7) (29.2) (30.1) (37.8) (33.5) (45.3)
Development fund (B$ million) 224.9 398.3 264.4 0.8 158.5 337.3
(% of GDP) (3.0) (5.4) (3.5) (0.01) (2.1) (4.2)
Government trust fund (B$ million) 153.2 90.8 71.2 30.8 40.2 32.1
(% of GDP) (2.1) (1.2) (0.9) (0.4) (0.5) (0.4)
a Provisional (GDP figures only).
bP r e l i m i n a r y .
Source: Government of Brunei Darussalam.WT/TPR/S/84 Trade Policy Review
Page 102
Table AI.2
Balance of payments, 1995-2000
(US$ million and per cent of GDP)
1995 1996 1997 1998a1999a2000b
Current account balance 2,467.5 2,848.9 2,655.2 2,099.6 2,639.8 2,843.9
(% of GDP) (47.3) (54.2) (51.7) (50.0) (58.8) (60.8)
Trade balance (goods) 411.3 249.4 660.8 584.2 1,293.6 1,431.9
Exports, of which 2,390.5 2,611.6 2,674.2 1,908.5 2,552.2 2,856.7
Petroleum 1,119.3 1,290.3 1,184.1 743.2 1,161.6 1,245.6
Imports 1,979.2 2,362.2 2,013.5 1,324.3 1,258.6 1,424.8
Services, net 7.3 -7.8 -436.4 -647.7 -639.8 -646.0
Receipts 562.2 602.4 477.3 282.3 315.9 197.8
Payments 555.0 610.2 913.7 930.0 898.9 843.8
Investment income (net) 2,451.0 2,643.0 2,739.0 2,500.0 2,000.0 2,200.0
Current transfers -440.7 -148.4 -186.6 -73.3 -79.5 -81.2
Receipts 20.5 8.4 9.1 0.0 0.0 0.0
Payments 461.3 156.8 195.7 73.3 79.5 -81.2
Capital account balance -2,455.3 -2,286.0 -2,169.0 -2,046.3 -2,042.8 -2,180.3
Capital transfers 0.0 0.0 0.0 0.0 0.0 0.0
Net foreign investment 209.4 228.8 202.8 198.4 198.6 206.0
Overall balance of payments 12.2 562.9 486.2 53.2 597.8 663.5
(% of GDP) (0.2) (10.7) (9.5) (1.3) (13.3) (14.2)
Reserves
G r o s s  o f f i c i a l  r e s e r v e s  ( e n d  o f  p e r i o d ) . .. .. .. .. .. .
.. Not available.
a Provisional (GDP figures only).
bP r e l i m i n a r y .
Source: Government of Brunei Darussalam.Brunei Darussalam WT/TPR/S/84
Page 103
Table AI.3
Exports by group of products, selected years
(US$ million and per cent)
Description 1993 1994 1997 1998 1999
Total (US$ million) 2,093.9 2,110.3 2,657.1 2,306.8 2,624.1
(Per cent)
Total 100.0 100.0 100.0 100.0 ..
Total primary products 99.7 98.7 91.2 88.7 ..
Agriculture 0.0 0.0 0.1 0.1 ..
Mining 99.7 98.7 91.2 88.7 ..
Fuels 99.7 98.7 91.1 88.6 ..
3431 Natural gas, liquefied 45.3 45.4 46.8 52.6 ..
3330 Crude petroleum 50.9 49.9 41.5 33.7 ..
Manufactures 0.3 1.3 8.2 10.8 ..
Iron and steel 0.0 0.0 0.2 0.3 ..
Chemicals 0.0 0.0 0.1 0.1 ..
Other semi-manufactures 0.0 0.0 1.0 0.8 ..
Machinery and transport equipment 0.0 0.0 4.5 4.8 ..
Power generating machines 0.0 0.0 0.1 0.2 ..
Other non-electrical machinery 0.0 0.0 0.6 0.7 ..
Office machines & telecom equipment 0.0 0.0 0.4 0.8 ..
Other electrical machines 0.0 0.0 0.1 0.1 ..
Automotive products 0.0 0.0 0.2 0.5 ..
Other transport equipment 0.0 0.0 3.2 2.4 ..
Textiles 0.0 0.0 0.1 0.0 ..
Clothing 0.3 1.3 2.0 4.4 ..
Other consumer goods 0.0 0.0 0.3 0.3 ..
Other 0.0 0.0 0.6 0.5 ..
.. Not available.
Source : UNSD, Comtrade database (SITC Rev.3);  and 1999 total provided by the authorities.WT/TPR/S/84 Trade Policy Review
Page 104
Table AI.4
Imports by group of products, selected years
(US$ million and per cent)
Description 1993 1994 1997 1998 1999
Total (US$ million) 1,820.5 1,873.6 2,110.4 1,566.0 1,704.8
(Per cent)
Total 100.0 100.0 100.0 100.0 ..
Total primary products 11.7 17.6 17.7 19.5 ..
Agriculture 9.9 15.1 14.2 16.9 ..
Food 9.5 14.4 13.6 16.5 ..
Agricultural raw material 0.4 0.8 0.6 0.4 ..
Mining 1.8 2.5 3.5 2.6 ..
Ores and other minerals 0.5 1.7 2.8 1.8 ..
Non-ferrous metals 0.4 0.6 0.5 0.5 ..
Fuels 0.8 0.2 0.2 0.4 ..
Manufactures 88.0 82.2 81.8 79.9 ..
Iron and steel 3.4 6.6 5.2 6.1 ..
Chemicals 4.4 5.2 6.4 6.1 ..
Other semi-manufactures 13.6 13.4 15.7 16.7 ..
Machinery and transport equipment 49.6 42.4 39.0 33.3 ..
Power generating machines 0.7 5.4 0.9 1.0 ..
Other non-electrical machinery 13.0 5.9 6.4 7.2 ..
Office machines & telecom equipment 4.6 5.9 5.8 5.3 ..
7649 Parts, telecom equipment 1.0 1.0 1.0 1.1 ..
Other electrical machines 5.9 10.7 8.1 5.1 ..
7731 Insulated wire, etc. condctr. 2.2 5.6 1.8 2.4 ..
Automotive products 9.0 8.7 10.2 5.8 ..
7812 Passenger transport vehicles 5.6 4.3 8.2 4.6 ..
Other transport equipment 16.4 5.9 7.6 8.8 ..
7929 Parts, nes, aircraft, equipment 2.4 3.4 5.0 4.6 ..
7935 Special purpose vessels etc. 0.0 0.2 1.8 2.9 ..
Textiles 2.3 2.3 4.0 5.6 ..
Clothing 0.8 0.9 1.4 1.5 ..
Other consumer goods 13.9 11.3 10.1 10.7 ..
Other 0.3 0.2 0.5 0.5 ..
.. Not available.
Source: UNSD, Comtrade database (SITC Rev.3);  and 1999 total provided by the authorities.Brunei Darussalam WT/TPR/S/84
Page 105
Table AI.5
Exports by destination, selected years
(US$ million and per cent)
Description 1993 1994 1997 1998 1999
Total (US$ million) 2,093.9 2,110.3 2,657.1 2,306.8 2,624.1
(Per cent)
World 100.0 100.0 100.0 100.0 ..
APEC 100.0 100.0 98.7 79.8 ..
ASEAN 20.9 23.7 20.8 15.1 ..
America 0.4 1.1 2.5 9.2 ..
United States 0.4 1.1 2.5 9.1 ..
Europe 0.0 0.0 1.2 2.2 ..
EU (15) 0.0 0.0 1.2 2.0 ..
EFTA 0.0 0.0 0.0 0.2 ..
Eastern Europe 0.0 0.0 0.0 0.0 ..
Asia 98.8 98.8 94.9 88.3 ..
Middle East 0.0 0.0 0.1 0.0 ..
East Asia 98.8 98.8 94.8 88.3 ..
Japan 63.3 57.8 53.1 53.1 ..
Korea, Dem. People's Rep. of 0.0 0.0 0.0 17.9 ..
Singapore 8.3 9.3 6.6 7.9 ..
Thailand 10.3 11.6 11.2 6.1 ..
Chinese Taipei 3.0 2.8 2.7 1.9 ..
Malaysia 0.0 1.1 2.8 0.8 ..
Korea, Rep. of 11.6 14.5 18.2 0.0 ..
Philippines 2.3 1.6 0.0 0.0 ..
South Asia 0.0 0.0 0.0 0.0 ..
Oceania 0.8 0.0 1.4 0.3 ..
Africa 0.0 0.0 0.0 0.0 ..
.. Not available.
Source: UNSD, Comtrade database (SITC Rev.3);  1999 total provided by the authorities.WT/TPR/S/84 Trade Policy Review
Page 106
Table AI.6
Imports by origin, selected years
(US$ million and per cent)
Description 1993 1994 1997 1998 1999
Total (US$ million) 1,820.5 1,873.6 2,110.4 1,566.0 1,704.8
(Per cent)
World 100.0 100.0 100.0 100.0 ..
APEC 72.2 79.1 79.2 82.1 ..
ASEAN 30.1 47.7 45.5 47.7 ..
America 25.3 11.6 10.4 15.5 ..
United States 25.1 11.3 10.0 15.0 ..
Canada 0.1 0.2 0.3 0.4 ..
Other America 0.1 0.1 0.1 0.1 ..
Europe 27.1 20.3 19.3 15.9 ..
EU (15) 27.1 18.3 17.9 15.2 ..
United Kingdom 4.2 6.9 6.1 6.6 ..
G e r m a n y 1 1 . 94 . 16 . 03 . 2 . .
Italy 5.2 2.0 2.3 1.8 ..
France 0.7 0.9 1.2 1.2 ..
Netherlands 2.9 2.2 1.2 1.1 ..
EFTA 0.1 1.9 0.6 0.6 ..
Switzerland 0.0 1.6 0.5 0.6 ..
Eastern Europe 0.0 0.0 0.0 0.0 ..
Other Europe 0.0 0.0 0.8 0.1 ..
Asia 44.5 63.7 67.0 64.2 ..
Middle East 0.1 0.3 0.4 0.3 ..
East Asia 44.2 63.2 66.0 62.8 ..
Singapore 17.1 27.8 25.6 22.7 ..
M a l a y s i a 8 . 31 3 . 11 3 . 61 6 . 9 . .
Japan 9.4 10.1 11.2 6.4 ..
Thailand 1.6 3.1 3.9 4.3 ..
Hong Kong, China 1.6 1.0 3.6 4.3 ..
Indonesia 3.0 3.6 1.9 3.4 ..
China 1.2 1.8 2.5 1.5 ..
Korea, Rep. of 0.9 0.9 1.8 1.4 ..
Chinese Taipei 0.9 1.6 1.3 1.3 ..
South Asia 0.2 0.2 0.7 1.1 ..
India 0.2 0.2 0.6 1.0 ..
Oceania 2.9 4.4 3.0 4.1 ..
Australia 2.5 3.5 2.6 3.7 ..
New Zealand 0.4 0.9 0.4 0.4 ..
Africa 0.1 0.1 0.1 0.1 ..
Other 0.1 0.0 0.2 0.2 ..
.. Not available.
Source: UNSD, Comtrade database (SITC Rev.3);  1999 total provided by the authorities.Brunei Darussalam WT/TPR/S/84
Page 107
Table AIII.1
Specific tariffs, Brunei 2000
HS Code Description Amount (B$)
0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee
substitutes containing coffee in any proportion
090111000 Not decaffeinated 110/tonne
090112000 Decaffeinated 110/tonne
090121100 Not ground 220/tonne
090121200 Ground 220/tonne
090122100 Not ground 220/tonne
090122200 Ground 220/tonne
0902 Tea, whether or not flavoured
090210100 Tea leaf 220/tonne
090210200 Tea dust 220/tonne
090220100 Tea leaf 220/tonne
090220200 Tea dust 220/tonne
090230100 Tea leaf 220/tonne
090230200 Tea dust 220/tonne
090240100 Tea leaf 220/tonne
090240200 Tea dust 220/tonne
2203 Beer made from malt
220300100 Beer and ale 30.00/decalitre
220300200 Stout and porter 30.00/decalitre
2204 Wine from fresh grapes, including fortified wines;  grapes must other than that of
heading No. 20.09
220410000 Sparkling wine 120.00/decalitre
220421110 Of a strength not exceeding 26 degrees of proof spirit 55.00/decalitre
220421190 Other 90.00/decalitre
220421210 Of a strength not exceeding 26 degrees of proof spirit 55.00/decalitre
220421290 Other 90.00/decalitre
220429110 Of a strength not exceeding 26 degrees of proof spirit 55.00/decalitre
220429190 Other 90.00/decalitre
220429210 Of a strength not exceeding 26 degrees of proof spirit 55.00/decalitre
220429290 Other 90.00/decalitre
220430100 Of a strength not exceeding 26 degrees of proof spirit 55.00/decalitre
220430900 Other 90.00/decalitre
2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic
substances
220510100 Of a strength not exceeding 26 degrees of proof spirit 55.00/decalitre
220510900 Other 90.00/decalitre
220590100 Of a strength not exceeding 26 degrees of proof spirit 55.00/decalitre
220590900 Other 90.00/decalitre
2206 Other fermented beverages; mixtures of fermented beverages
220600100 Cider and sherry 30.00/decalitre
220600210 Of a strength not exceeding 70 degrees of proof spirit 90.00/decalitre
220600290 Other 120.00/proof decalitre
220600310 Of a strength not exceeding 70 degrees of proof spirit 90.00/decalitre
Table AIII.1 (cont'd)WT/TPR/S/84 Trade Policy Review
Page 108
HS Code Description Amount (B$)
220600390 Other 120.00/proof decalitre
220600900 Other 30.00/decalitre
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol;  ethyl
alcohol and other spirits, denatured, of any strength
220710000 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher 250.00/proof decalitre
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol;  spirits,
liqueurs and other spirituous beverages;  compound alcoholic prep. of a kind used for
the manufacture of beverages
220820110 In bottle 250.00/proof decalitre
220820190 Other 250.00/proof decalitre
220820900 Other 250.00/proof decalitre
220830100 In bottle 250.00/proof decalitre
220830900 Other 250.00/proof decalitre
220840100 In bottle 250.00/proof decalitre
220840900 Other 250.00/proof decalitre
220850100 In bottle 250.00/proof decalitre
220850900 Other 250.00/proof decalitre
220860000 Vodka 250.00/proof decalitre
220870000 Liqueurs and cordials 250.00/proof decalitre
220890110 In bottle not exceeding 70 degrees of proof spirit 90.00/decalitre
220890190 Other 120.00/proof decalitre
220890210 In bottle not exceeding 70 degrees of proof spirit 90.00/decalitre
220890290 Other 120.00/proof decalitre
2401 Unmanufactured tobacco;  tobacco refuse
240110100 Flue cured, of the virginia type 30.00/kg.
240110900 Other 30.00/kg.
240120100 Flue cured, of the virginia type 30.00/kg.
240120900 Other 30.00/kg.
240130000 Tobacco refuse 30.00/kg.
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
240210000 Cigar, cheroots and cigarillos, containing tobacco 100.00/kg.
240220000 Cigarettes containing tobacco 60.00/kg.
2403 Other manuf. tobacco and manufactured tobacco substitutes;  "homogenised" or
"reconstituted" tobacco;  tobacco extract and essences
240310110 In airtight containers 60.00/kg.
240310190 Other 60.00/kg.
240310910 Of Sabah origin 18.00/kg.
240310990 Other 35.00/kg.
240391100 For retail sale 60.00/kg.
240391900 Other 60.00/kg.
240399100 Snuff 60.00/kg.
240399900 Other 60.00/kg.
Table AIII.1 (cont'd)Brunei Darussalam WT/TPR/S/84
Page 109
HS Code Description Amount (B$)
2710 Petroleum oils and oils obtained from bituminous minerals, other than crude;
preparations nes.; containing by weight 70% or more of petroleum oils or of oilsobtained from bituminous minerals, these oils being the basic constituents of the
preparations
271000211 Premium 0.22/decalitre
271000212 Regular 0.22/decalitre
271000219 Other 0.22/decalitre
271000221 100 octane and above 0.22/decalitre
271000229 Other 0.22/decalitre
271000230 Other light oils 0.22/decalitre
271000400 Distillate fuels (diesel or gas oils suitable for use in internal combustion engines 0.22/decalitre
271000600 Lubricating oil 0.44/decalitre
271000700 Lubricating grease 0.11/kg.
3403 Lubricating preparations and prep. of a kind used for the oil or grease treatment of
textile materials, leather, furskins or other materials, but excluding preparations
containing, as basic constituent, 70% or more by weight of petroleum oils or of oils
obtained from bituminous minerals
340319100 Lubricating oil preparations 0.44/decalitre
340319200 Lubricating grease preparations 0.11/kg.
340391100 Lubricating oil preparations 0.44/decalitre
340391200 Lubricating grease preparations 0.11/kg.
340399100 Lubricating oil preparations 0.44/decalitre
340399200 Lubricating grease preparations 0.11/kg.
3605 Matches, other than pyrotechnic articles of heading No. 3604
360500100 In packing of less than 25 matches/container 0.50/100 containers
360500200 In packing of 25 or more but less than 50 matches/container 1.00/100 containers
360500300 In packing of 50 or more but less than 100 matches/container 2.00/100 containers
360500900 Other 1.00/5,000 matches
OTHER
950800000 Roundabouts, swings, shootings galleries and other fairground amusement; travelling
circuses, travelling manageries and travelling theatresConstituent articles
dutiable according to
kind
970600000 Antiques of an age exceeding one hundred years Constituent articles
dutiable according to
kind
Source: Brunei, Customs Tariff 2000, provided by the authorities.WT/TPR/S/84 Trade Policy Review
Page 110
Table AIII.2
Tariff lines where MFN rate is lower than preferential (CEPT) rate
(Per cent)
HS code Description MFN rate CEPT rate
8523 Prepared unrecorded media for sound recording or similar recording of other phenomena,
other than products of Chapter 37
852311000 Magnetic tapes of a width not exceeding 4mm 0 5
852312000 Magnetic tapes of a width exceeding 4mm but not exceeding 6.5mm 0 5
852313000 Magnetic tapes of a width exceeding 6.5mm 0 5
852320000 Magnetic discs 05
852330000 Cards incorporating a magnetic stripe 0 5
852390000 Other 05
8524 Records, tapes and other recorded media for sound or other similarly recorded phenomena,
including matrices and masters for the production of records, but excl. products of
Chapter 37
852431100 Discs for laser reading systems for reproducing phenomena other than sound or image and for
use in computers05
852432100 Discs for laser reading systems for reproducing sound only and for use in computers 0 5
852439100 Discs for laser reading systems and other for use in computers 0 5
852440200 Magnetic tapes for reproducing phenomena other than sound or image:  for use in computers 0 5
852451200 Other magnetic tapes of a width not exceeding 4mm for use in computers 0 5
852452200 Other magnetic tapes of a width >4mm but <6.5mm for use in computers 0 5
852453200 Other magnetic tapes of a width >6.5mm for use in computers 0 5
852460000 Cards incorporating a magnetic stripe 0 5
852491200 Other for reproducing phenomena other than sound or image and for use in computers 0 5
852499200 Other for use in computers 0 5
8541 Diodes, transistors and similar semi-conductor devices;  photosensitive semi-conductor
devices including photovoltaic cells whether or not assembled in modules or made up into
panels;  light emitting diodes;  mounted piezo-electric crystals
854110000 Diodes, other than photosensitive or light emitting diodes 0 5
854121000 Transistors, other than photosensitive transistors;  other 0 5
854129000 Transistors, other than photosensitive transistors with a dissipation rate of less than 1 W 0 5
854130000 Thyristors, diacs and triacs, other than photosensitive devices 0 5
854140000 Photosensitive semi-conductor devices inc. photovoltaic cells whether or not assembled in
modules or made up into panels;  light emitting diodes05
854150000 Other semi-conductor devices 0 5
854160000 Mounted piezo-electric crystals 0 5
8542 Electronic integrated circuits and microassemblies
854212000 Monolithic digital integrated circuits:  cards incorporating electronic integrated circuits (smart
cards)05
854213000 Monolithic digital integrated circuits;  metal oxide semiconductors (MOS technology) 0 5
854214000 Monolithic digital integrated circuits;  circuits obtained by bipolar technology 0 5
854219000 Monolithic digital integrated circuits;  other, inc. circuits obtained by a combination of bipolar
and MOS technologies (BIMOS technology)05
854230000 Other monolithic integrated circuits 0 5
854240000 Hybrid integrated circuits 0 5
854250000 Electronic microassemblies 0 5
Source: Data provided by the authorities.Brunei Darussalam WT/TPR/S/84
Page 111
Table AIII.3
Agricultural imports prohibited for phytosanitary reasons
Product Parts Country Reasons for prohibition
Avocado Rooted vegetative material,
flowers and foliageAll countries Exclusion of nematodes, pathogens
and pests of avocado and other fruit
Bamboo Vegetative propagating material All countries where smut (Ustilago
schiraiana) is known to occurExclusion of bamboo smut and other
diseases
Breadfruit and all
Artocarpus spp.All parts All countries where "Pingalap"
disease is known to occurExclusion of "Pingalap" disease
Cacao
(Theobroma spp.
and members ofthe family
Bombacaceae
and
Sterculiaceae).Vegetative propagating material;
True seedsWest Africa, Ceylon, central and
south America and all other
countries where witches boom(Marasmius perniciosus), pod rot
(Monilia roreri) and swollen shoot
virus occursExclusion of witches boom
(Marasmius perniciosus) pod rot
(Monilia roreri), swollen shoot virus
and other diseases and pests of cacao
Cassava(Manihot spp.)All parts Africa Exclusion of Cassava brown streak
and mosaic viruses
Citrus (all
species)Rooted vegetative material All countries Exclusion of citrus viruses, fungi,
bacteria, insects and nematodes
Coffee (Coffea
spp.)All vegetative parts All countries Exclusion of various coffee diseases
and pests
Durian (Duriospp.)Rooted vegetative material All countries Exclusion of pests, diseases and
nematodes of durian and other crops
Grasses Vegetative material All countries outside Sabah and
SarawakExclusion of various soil pests,
diseases and nematodes.  Importsallowed for research purposes by the
Director of Agriculture and under
approved conditions
Grasses Parts used as packing material All countries Exclusion of pests and diseases of
graminaceous crops
Groundnut(Arachis spp.)Vegetative propagating material All countries Exclusion of scab (Sphaceloma
arachidis) and strains of rosette virus
Herbaceous
PlantsRooted vegetative material All countries outside south-east
AsiaExclusion of various agricultural
pests, diseases and nematodes
Jute (Corchorous
spp.)All parts except true seeds West Africa and all countries where
cacao swollen shoot virus occursExclusion of swollen shoot virus
disease of cacao
Maize (Zea
Maize and other
Maydeae)True seeds Canada, Mexico, U.S., Russia, Italy
and all other countries where
Erwinia stewartii is known to occurExclusion of Stewart's disease of
corn (Erwinia stewartii)
Orchids Vegetative material All countries except Sabah and
SarawakExclusion of pests, diseases and
viruses of orchids
Ornamental
shrubsRooted vegetative material All countries outside south-east
AsiaExclusion of soil borne pests and
diseases
Palmaceae Rooted vegetative material All countries except Sabah and
SarawakExclusion of pests and diseases of oil
palm and other crops
Pawpaw (Caricaspp.)True seeds Africa Exclusion of virus diseases of
pawpaw
Rubber (Hevea
spp.)Vegetative material All countries except Malaysia Exclusion of Microcyclus ulei (South
American leaf blight)
Sweet Pepperand chillies
(Capsicum spp.)True seeds All countries where Phytophthora
capsici and Peronospora tabacina
occursExclusion of Phytophthora capsici
and Peronospora tabacina (blue
mould of tobacco)
Sweet Potatoes
(Ipomoea spp.)Vegetative material All countries outside south-east
Asia and the Pacific regionExclusion of virus diseases of sweet
potato
Tea (Camellia
spp.)Vegetative material All countries where blister blight
(Exobasidium vexans) occursExclusion of blight blister
(Exobasidium vexans)
Table AIII.3 (cont'd)WT/TPR/S/84 Trade Policy Review
Page 112
Product Parts Country Reasons for prohibition
Tobacco
(Nicotiana spp.)All parts;
True seeds;
Trade samples of cured tobacco.All countries where blue mould
(Peronospora tabacina) is known to
occurExclusion of blue mould of tobacco
(Peronospora tabacina)
Alternative hosts
of conifer rustsAll parts except true seeds All countries Protection of forests from rust
diseases
Packing
materials, litterand fodder of
Maydeae,
Musaceae, Oryza
spp., Sorghum
spp.All parts used as packing
materialsAll countries Exclusion of pests and pathogens
dangerous to agricultural animals and
crops
All soils other
than for chemical
and physical
analysisAll countries except Sabah and
SarawakExclusion of soil borne weeds, pests
and pathogens
Source: Department of Agriculture (undated), Regulations Governing Entry of Scheduled Plant Materials into Brunei.Brunei Darussalam WT/TPR/S/84
Page 113
Table AIV.1
Applied and bound tariffs and imports, by ISIC category, 1998 and 2000
(Units and per cent)
Applied tariffs
2000Bound rates
ISIC
CodeProductsNo. of
lines Simple
averageRangeSimple
averageRangeImports
1998a
(% of GDP)
Total 6,503 3.1 0-200 24.8 0-50 37.1
1 Agriculture, forestry and fishing 363 0.4 0-20 25.5 20-50 1.7
111 Agriculture and livestock production 268 0.0 0-0 26.4 20-50 1.6
121 Forestry 20 0.0 0-0 20.0 20-20 0.0
122 Logging 8 17.5 0-20 37.5 20-40 0.0
130 Fish and shellfish, live, fresh or frozen 67 0.1 0-5 21.9 20-30 0.1
2 Mining and quarrying 112 0.3 0-0 20.6 20-30 0.6
210 Coal mining 4 0.0  0-0 20.0 20-20 0.0
220 Crude petroleum and natural gas production 4 0.0 0-0 20.0 20-20 0.0
230 Metal ore mining 27 0.0 0-0 20.0 20-20 0.0
290 Other mining 77 0.5  0-0 20.9 20-30 0.6
3 Manufacturing 6,027 3.3 0-200 24.8 20-50 34.8
311 Food products 508 0.0 0-0 23.0 20-50 2.7
- Slaughtering, preparing and preserving meat 95 0.0 0-0 27.6 20-50 0.5
- Dairy products 27 0.0 0-0 22.2 20-50 0.3
- Canning and preserving of fruit and
vegetables142 0.0 0-0 22.1 20-50 0.4
- Fish products 87 0.0 0-0 20.9 20-30 0.3
- Manuf. of vegetable & animal oils/fats 70 0.0 0-0 20.0 20-20 0.2
- Grain mill products 48 0.0 0-0 25.0 20-50 0.2
- Manufacture of bakery products 19 0.0 0-0 20.0 20-20 0.4
- Sugar factories and refineries 7 0.0 0-0 37.1 20-50 0.0
- Cocoa, chocolate and sugar confectionery 13 0.0 0-0 20.0 20-20 0.4
312 Other food products and animal feed 89 0.2 0-5 23.1 20-50 0.9
- Other food products, n.e.s. 80 0.2 0-5 23.5 20-50 0.7
- Prepared animal feed 9 0.0 0-0 20.0 20-20 0.2
313 Beverages 49 0.0 0-0 20.0 20-20 0.6
- Distilling, rectifying and blending spirits 17 0.0 0-0 20.0 20-20 0.0
- Wine 22 0.0 0-0 20.0 20-20 0.0
- Malt liquor and malt 4 0.0 0-0 20.0 20-20 0.0
- Soft drinks and mineral water 6 0.0 0-0 20.0 20-20 0.5
314 Tobacco products 14 0.0 0-0 20.0 20-20 0.4
321 Textiles 895 0.5 0-10 27.3 20-30 2.3
- Spinning, weaving and finishing textiles 612 0.0 0-5 27.2 20-30 1.2
- Made-up textile goods, excluding wearing
apparel70 3.0 0-5 26.6 20-30 0.2
- Knitting mills 132 0.0 0-0 30.0 30-30 0.7
- Carpets and rugs 23 5.0 5-5 30.0 30-30 0.1
- Cordage, rope and twine 12 0.0 0-0 20.0 20-20 0.0
- Textiles, n.e.s. 46 2.6 0-10 23.3 20-30 0.0
322 Clothing, except footwear 136 1.0 0-10 29.9 20-30 0.4
323 Leather and leather products, except footwear
and wearing apparel54 1.1 0-10 21.1 20-30 0.1
Table AIV.1 (cont'd)WT/TPR/S/84 Trade Policy Review
Page 114
Applied tariffs
2000Bound rates
ISIC
CodeProductsNo. of
lines Simple
averageRangeSimple
averageRangeImports
1998a
(% of GDP)
324 Footwear, except rubber or plastic footwear 19 4.5 0-10 20.0 20-20 0.1
331 Wood products, except furniture 75 10.9 0-20 30.9 20-40 0.2
- Sawmills, planing and other wood mills 42 18.1 0-20 38.1 20-40 0.2
- Wooden and cane containers and cane ware 16 1.3 0-10 21.3 20-30 0.0
- Wood and cork products, n.e.s. 17 2.4 0-20 22.4 20-40 0.0
332 Wooden furniture 29 4.1 0-5 36.8 20-40 0.7
341 Paper and product products 131 0.0 0-0 20.0 20-20 0.4
- Pulp, paper and paperboard 89 0.0 0-0 20.0 20-20 0.1
- Containers, boxes of paper & paperboard 8 0.0 0-0 20.0 20-20 0.1
- Stationary articles, n.e.s. 34 0.0 0-0 20.0 20-20 0.2
342 Printing and publishing 32 0.0 0-0 20.0 20-20 0.7
351 Industrial chemicals 859 0.1 0-20 20.1 20-40 0.9
- Basic industrial chemicals, except fertilisers 565 0.0 0-0 20.0 20-20 0.6
- Fertilisers and pesticides 71 0.0 0-0 20.0 20-20 0.1
- Synthetic resins, plastic materials and
man-made fibres, except glass223 0.4 0-20 20.4 20-40 0.2
352 Chemical products and pharmaceuticals 380 1.6 0-30 24.0 20-50 1.5
- Paints, varnishes and lacquers 66 0.0 0-0 20.0 20-20 0.3
- Drugs and medicines 101 0.0 0-0 20.0 20-20 0.5
- Soap, cleaning preparations, perfumes 68 5.7 0-30 32.6 20-50 0.4
- Other chemicals, n.e.s. 145 1.6 0-30 24.7 20-40 0.2
353 Petroleum refineries 32 0.0 0-0 20.0 20-20 0.1
354 Petroleum and coal products 16 0.0 0-0 20.0 20-20 0.0
355 Rubber products 126 5.7 0-20 25.8 20-40 0.3
- Tyre and tube industries 44 13.4 0-20 33.4 20-40 0.1
- Rubber products, n.e.s. 82 1.6 0-20 21.6 20-40 0.2
356 Plastic products, n.e.s. 31 1.3 0-20 21.3 20-40 0.5
361 Pottery, china and earthenware 15 1.3 0-20 22.7 20-40 0.2
362 Glass and glass products 73 1.4 0-20 21.2 20-40 0.2
369 Other non-metallic mineral products 84 0.0 0-0 20.0 20-20 1.1
- Structural clay products 17 0.0 0-0 20.0 20-20 0.5
- Cement, lime and plaster 8 0.0 0-0 20.0 20-20 0.4
- Non-metallic mineral products, n.e.s. 59 0.0 0-0 20.0 20-20 0.3
371 Iron and steel products 205 0.0 0-0 20.0 20-20 1.8
372 Non-ferrous basic metals 166 0.0 0-0 20.0 20-20 0.2
381 Metal products, except machinery and
equipment233 0.8 0-20 20.9 20-40 3.4
- Cutlery, hand tools and hardware 72 0.0 0-0 20.0 20-20 1.1
- Metal furniture and fixtures 13 2.7 0-5 30.8 20-40 0.3
- Structural metal products 26 3.1 0-20 22.3 20-40 0.8
- Fabricated metal products except machinery
and equipment, n.e.s.122 0.6 0-20 20.0 20-20 1.2
382 Non-electrical machinery and equipment 750 7.3 0-20 29.2 20-40 5.2
- Engines and turbines 14 3.9 0-20 23.9 20-40 0.2
- Agricultural machinery and equipment 24 8.3 0-20 28.7 20-40 0.0
Table AIV.1 (cont'd)Brunei Darussalam WT/TPR/S/84
Page 115
Applied tariffs
2000Bound rates
ISIC
CodeProductsNo. of
lines Simple
averageRangeSimple
averageRangeImports
1998a
(% of GDP)
- Metal and wood working machinery 164 7.2 0-20 28.8 20-40 0.6
- Special industrial machinery and equipment 250 9.6 0-20 29.7 20-40 1.4
- Office, computing & accounting machinery 56 3.0 0-20 33.2 20-40 0.8
- Non-electrical machinery and equip., n.e.s. 242 6.0 0-20 28.4 20-40 2.2
383 Electrical machinery 313 12.4 0-20 39.0 20-40 3.4
- Electrical industrial machinery & apparatus 64 20.0 20-20 40.0 40-40 0.5
- Radio, television and communications 155 8.9 0-20 39.0 20-40 1.2
- Electrical appliances and houseware 28 5.0 5-5 39.6 30-40 0.1
- Electrical apparatus, n.e.s. 66 16.5 0-20 38.1 20-40 1.5
384 Transport equipment 211 20.3 0-200 26.6 20-40 4.4
- Shipbuilding and repairing 19 0.0 0-0 20.0 20-20 0.2
- Railway equipment 24 0.0 0-0 20.0 20-20 0.0
- Motor vehicles 116 32.7 0-200 34.3 20-40 2.3
- Motorcycles and bicycles 24 19.2 0-20 20.0 20-20 0.0
- Aircraft manufacture 20 0.0 0-0 20.0 20-20 1.8
- Other transport equipment, n.e.s. 8 2.5 0-20 20.0 20-20 0.0
385 Professional and scientific equipment 270 6.8 0-20 22.7 20-40 1.0
- Professional and scientific measuring and
controlling equipment, n.e.s.143 8.1 0-20 20.4 20-40 0.7
- Photographic and optical goods 72 5.8 0-20 20.0 20-20 0.2
- Watches and clocks 55 4.8 0-5 29.6 20-30 0.1
390 Other manufactures 232 2.5 0-10 23.1 20-30 1.1
- Jewellery and related articles 18 3.3 0-5 26.7 20-30 0.0
- Musical instruments 27 8.9 0-10 29.1 20-30 0.0
- Sporting goods 31 1.1 0-10 21.9 20-30 0.1
- Other manufactures, n.e.s 156 1.6 0-10 21.9 20-30 1.0
4 Electricity, gas and water 1 0 0-0 20.0 20-20 -
a Imports classified under "other" by HS are not included;  in 1998, this amounted to US$7.8 million.
Note: Calculations exclude specific duties on 87 tariff lines relating mainly to tobacco, coffee, tea, alcohol products and petr oleum
products.
Source: WTO Secretariat calculations, based on data provided by the authorities of Brunei Darussalam;  and UNSD,
Comtrade database.WT/TPR/S/84 Trade Policy Review
Page 116
Table AIV.2
Brunei's commitments under the GATS
HORIZONTAL COMMITMENTS
Limitations on market access:  commercial presence unbound for foreign investment in companies established in Brunei or foreign
companies wishing to establish commercial presence;  and presence of natural persons unbound except for entry and temporary
presence of intra-corporate transferees at the level of managers, executives and specialists who are employees of firms providi ng
services in Brunei through a branch, subsidiary or affiliate and who have been previously employed by the firm outside Brunei f or a
period of at least one year immediately before the date of application for admission, including managers, executives or special ists.
Entry for these intra-corporate transferees is limited to a three-year period, extendable for up to two additional years but no t to exceed a
total of five years.
Limitations on national treatment:  commercial presence is unbound except in the case of existing companies where half of the b oard
members of a public company and half the directors of a private company must be nationals or residents of Brunei;  all companie s
incorporated outside Brunei which are established in Brunei must have one or more locally resident agents to accept services or  process
or any notices concerning the company.  Limitations on the presence of natural persons are the same as those applied for market  access.
SPECIFIC SECTORSaCommitments
1. Business Services
A. Professional Services
(b) Auditing services (862) With regard to market access, cross border supply and consumption abroad for
auditing local accounts is permitted provided this is authorized by the Ministry ofFinance.  Commercial presence restrictions require audit firms to only be
established as sole proprietorships or partnerships and to be registered with the
Registrar of Business Names.  The maximum number of partners may be 20;  thepartnership may consist only of individuals, local companies and/or branches of
foreign companies;  and the principal or only place of residence must be Brunei.
The presence of natural persons is unbound except for horizontal limits.
National treatment for cross border supply and consumption abroad provided the
auditor has minimum qualifications
c.  Commercial presence limitations are that the
auditor must prove a commitment to recruit and develop more human resources.
The presence of natural persons is unbound except for horizontal limits.
(h) Medical and dental services (9312) No limitations under market access and national treatment for cross border supply,
consumption abroad and commercial presence;  fourth mode of supply subject to
horizontal commitments.
B. Computer and Related Services
(a) Consultancy services related to the
installation of computer hardware
(b) Software implementation
(c) Data processing services
(d) Database services (841 – 845 and 849)No limitations under market access and national treatment for cross border supply
and consumption abroad.  For market access, commercial presence is permitted
only through a company registered in Brunei;  with respect to national treatment,
there are no limitations under market access.  The presence of natural persons is
unbound for both market access and national treatment, except as indicated in the
horizontal section.
E. Rental/Leasing Services without Operators
(b) Rental/leasing services relating to aircraft
without operators (83104)Under market access cross border supply is subject to approval and limitations on
the basis of infrastructure capacity and certification of the aircraft.  No limitations
with regard to consumption abroad.  Commercial presence is unbound except(a) only through a representative office with a permanent address in Brunei;  and
(b) only by appointment of a General Sales Agent (a Bruneian controlled
company).  The presence of natural persons is unbound except with respect to (b),one technical post subject to local availability test and designation of a specified
number of Brunei trainees.
Under national treatment no limitations on the first two modes of supply.
Commercial presence is unbound as is the presence of natural persons except as
indicated in the horizontal section.  In addition, in order to practice a licenced
profession in Brunei, residency and registration requirements must be met.
Table AIV.2 (cont'd)Brunei Darussalam WT/TPR/S/84
Page 117
SPECIFIC SECTORSaCommitments
2. Communication services
C. Telecommunications Services
(c) Circuit – switched data transmission
services (7523)No market access limitations for cross border supply except service provider must
use the public telecommunications network;  no limitations on consumption abroad;commercial presence unbound;  presence of natural persons unbound except as
stated in horizontal section.  No national treatment limitations for cross border
supply and consumption abroad;  commercial presence unbound;  presence of
natural persons unbound except as stated in horizontal section.
(f) Facsimile services (7521, 7529) Same as above
(h) Electronic mail (7523) Same as above
(j) On-line information and database retrieval
(7523)Same as above
(k) Electronic data interchange (EDI) (7523) Same as above
(l) Enhanced/value added facsimile services,
including store and forward and retrieve
(7523)Same as above
1. Local service
(a) Public switched voice telephone services For limitations on market access, cross border supply is subject to commercial
arrangements with licenced operators;  consumption abroad is unbound;
commercial presence is subject to licence by the appropriate regulatory authorityand the Companies' Act with local voice telephony provided exclusively by JTB, a
government department;  the presence of natural persons is unbound subject to the
horizontal section.  For limitations on national treatment, both cross border supplyand consumption abroad are unbound;  no limitations were placed on commercial
presence except as indicated in the horizontal section;  the presence of natural
persons is unbound subject to the horizontal section.
2. International Service
(a) Public switched voice telephone services Same as above except for market access limitations on commercial presence:  JTB
and DSTCom, a private company are exclusive providers of international telephony
services.
3. Mobile services
(a) Public cellular mobile telephone service Same as above except for market access limitations on commercial presence:
public cellular mobile telephony services using AMPS and GSM technologies are
exclusively provided by DSTCom.
7. Financial Services
A. Insurance and insurance related services
(a) Direct insurance (life) including annuity,
disability income, accident and health
insurance servicesCross border supply is unbound for both market access and national treatment;  no
limitations with respect to consumption abroad for either market access or national
treatment.  Commercial presence under market access is permitted only through
insurance companies that are registered in Brunei while there are no limitationsunder national treatment.  The presence of natural persons is unbound except as
indicated under horizontal commitments
(b) Direct insurance (non-life) including
disability income, accident and health
insurance and contracts of fidelity bonds,performance body or similar contracts of
guarantee.Under market access cross border supply is unbound;  compulsory insurance of
motor, third party liability and workmen's compensation may only be purchased
from insurance companies established in Brunei;  commercial presence permittedonly through insurance companies registered in Brunei;  and the presence of
natural persons is unbound except as under horizontal commitments.
Under national treatment, cross border supply is unbound;  no limitations under
consumption abroad or commercial presence;  and the presence of natural persons
is unbound except as under horizontal commitments.
(c) Reinsurance and retrocession (life and non-
life)Under market access, the first three modes of supply are unbound;  the presence of
natural persons is unbound except as indicated under horizontal commitments
Under national treatment, no limitations made for the first three modes of supply;
the fourth mode is unbound except for horizontal commitments.
Table AIV.2 (cont'd)WT/TPR/S/84 Trade Policy Review
Page 118
SPECIFIC SECTORSaCommitments
(d) Insurance and intermediation comprising
broking and agency services
Services auxiliary to insurance, including
consultancy (excluding insurance agency
services to insurance industry), actuarial risk
assessment, risk management and maritime loss
adjustingNo limitations except under the fourth mode of supply which is unbound except
for horizontal commitments.
B. Banking and Other Financial Services
(l) Provision and transfer of financial
information, financial data processing andrelated software by providers of other
financial servicesUnbound for the first two modes of supply;  for commercial presence approval is
required from the Ministry of Finance;  the fourth mode is unbound.
11. Transport Services
C. Air Transport Services
(c) Rental of aircraft with crew For market access, no limitation on cross border supply except that aircraft must be
certified and entry subject to approval and infrastructure capacity;  no limitationson consumption abroad;  commercial presence unbound except through a
representative office with a permanent address in Brunei, or by appointment of a
General Sales Agent which is a Bruneian controlled company;  presence of naturalpersons is unbound with respect to the General Sales Agent, where one technical
post is subject to a local availability test and designation of a specified member of
Brunei trainers.
For natural treatment, no limitations with respect to cross border supply or
consumption abroad;  commercial presence is unbound, as is the presence of
natural persons, except as indicated in the horizontal section for the latter.
a Numbered according to WTO classification.b For accounts kept in English, (a) associate membership of the institute of Chartered Accountants in Australia, Canada, England ,
Wales, Ireland, New Zealand or Scotland,  or (b) the Association of Certified Accountants, or (c) the Australian Society ofAccountants, or (d) the New Zealand Society of Accountants;  for accounts kept in a language other than English, associate
membership of one of the bodies mentioned in (a) above, (b) evidence of competency in the language concerned and (c) at least
five years auditing experience in order to practice as an authorized auditor.
Note: This table summarizes Brunei's commitments in the GATS Schedule.  It does not provide the same level of detail as the Sche dule
and is not a substitute for it.
Source : WTO documents MTN.GNS/W/120, 10 July 1991;  GATS/SC/95, 15 April 1994;  and GATS/SC/95/Suppl. 1,
11 April 1997.Brunei Darussalam WT/TPR/S/84
Page 119
Table AIV.3
Summary of Article II (MFN) exemptions listed by Brunei
All sectors Future liberalization of measures limiting foreign equity participation in companies
established in Brunei to be carried out in a differentiated manner, at the discretion of the
relevant authorities to match Brunei's specific development requirements;  in additionBrunei maintains a preference for entry and temporary stay of workers from traditional
sources of supply in order to ensure social cohesion in the country.
Sector-specific commitments (by major
service area)a
1. Business services
A. Professional services
(a) Legal Services All measures relating to the provision of legal services in Brunei as participation by
foreign legal firms is approved on a case by case basis.
2. Communication services
D. Audio-visual services
(c) Radio and television servicesbRadio Television Brunei (RTB) accords preferential broadcast and transmission rights to
selected countries with which it has signed bilateral agreements (currently Singapore,Malaysia and Indonesia but may be expanded) in order to promote social, economic and
cultural relations.
7. Financial services Differentiated treatment or treatment based on reciprocity at the discretion of the
authorities for approval for establishing offshore banks and merchant banks, for expanding
existing operations and for conducting new activities in the sector.
A. All Insurance and insurance-related
services
(c) Reinsurance and retrocession Exception granted to the ASEAN Reinsurance Corporation (ASEAN Re), a private sector
company with equal equity shares held by six ASEAN countries which was establishedwith a paid up capital of B$6 million (instead of B$10 million required under the
Insurance Act).
B. Banking and other financial services Under a currency interchangeability agreement with Singapore, the currency issuing
authority in both countries would accept from banks notes and coins of either country atpar and without any charge, and to exchange such notes and coins into the currency of the
country concerned;  and to arrange for repatriation at the expense of the respective
currency issuing authority, notes and coins issued by the other currency issuing authorityand to receive at par the equivalent in any agreed currency.  The Agreement between the
two countries has been in effect since 1967.
a Sectors numbered according to WTO Secretariat classification.
b Including free-to-air broadcasting;  cable and pay television;  direct broadcasting by satellite;  teletext;  all broadcasting  services
listed in the Services Sectoral Classification list, MTN.GNS/W/120.
Note: This table summarizes Article II (most-favoured-nation) exemptions listed by Brunei.  It does not contain the same level o f detail
as the Schedule and is not a substitute for it.
Source : WTO document GATS/EL/95, 15 April 1994.
__________