APPENDIX TABLES Brunei Darussalam WT/TPR/S/196 
 Page 97 
 
 
Table AI.1 
Composition of government revenue, 2000-07a 
(B$ million) 
 2000 2001 2002 2003 2004/05 2005/06 2006/07 
Total revenue  5,084  4,232  4,268 4,930 6,361 8,441  9,188 
Tax revenue  2,422  2,306  2,332 2,600 3,666 5,252  5,514 
Taxes on net income and profits  2,319  2,203  2,209 2,485 3,547 5,111  5,396 
Corporate taxes  2,315  2,199  2,204 2,481 3,544 5,107  5,391 
Oil and gas production companies  2,256  2,125  2,116 2,393 3,439 4,988  5,300 
Other companies  59  74  89 88 105 118  90 
Individuals (estate duty)  1  1  0 1 0 0  1 
Stamp duty  4  3  5 3 3 4  4 
Taxes on international trade  92  92  111 103 106 125  102 
Motor vehicles tax  52  49  58 56 62 64  50 
Tobacco  19  20  19 20 20 22  20 
Others  22  23  34 27 24 39  33 
Export taxes  0  0  .. .. .. .. .. 
Taxes on goods and services  11  11  12 12 13 16  17 
Licences  11  11  12 12 13 16  17 
Financial companies  1  1  1 1 1 1  3 
Others  9  10  10 11 12 14  14 
Non-tax revenue  2,662  1,926  1,936 2,330 2,695 3,190  3,674 
Property income  2,018  1,630  1,631 2,051 2,414 2,868  3,417 
Oil sector  1,971  1,498  1,582 1,916 2,376 2,784  3,302 
Oil and gas royalties  448  389  384 474 662 847  942 
Dividend paid by oil companies  1,522  1,109  1,198 1,442 1,714 1,937  2,360 
Other  47  132  49 135 38 85  115 
Other royalties  1  1  2 2 1 1  2 
Rent and interest  25  35  25 16 21 53  79 
Others  21  96  22 117 16 31  34 
Administrative fees and charges on:         
Sales of goods and fines  643  294  302 276 277 318  254 
Telecom and utilities  630  282  205 194 199 232  163 
Other  12  12  97 82 78 86  90 
Other non-tax revenue  2  2  3 3 3 3  3 
Memorandum items:         
Oil and gas sector revenue  4, 227  3,623  3,697 4,309 5,815 7,772  8,602 
Non-oil revenue  858  609  571 621 546 669  586 
Oil and gas as a percent of total 
revenue  83  86  87 87 91 92  94 
.. Not available. 
a From 2004, Brunei's fiscal year changed from a calendar year to April-March. 
Source:  Brunei authorities;  and IMF (2006), IMF Country Report No. 06/428, "Brunei Darussalam:   Statistical Appendix",  
Table 21, December, Washington D.C. WT/TPR/S/196 Trade Policy Review 
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Table AI.2 
Composition of government expend iture and budget balance, 2000-07a 
(B$ million) 
 2000 2001 2002 2003 2004/05 2005/06 2006/07 
Total expenditure  4,298  3,914  4,794 4,032 4,815 5,086  5,273 
Current  3,043  2,745  3,777 3,145 3,957 4,076  4,016 
Wages and salaries  1,250  1,286  1,319 1,340 1,415 1,476  1,618 
Other charges annually recurrent  1,483  1,178  1,231 1,114 1,329 1,422  1,090 
Charged  310  281  1,226 691 1,213 1,178  1,307 
Pensions  176  201  237 226 245 269  280 
Royalties payments  0  0  899 419 900  833  891 
Others  134  80  90 46 68 76  89 
Capital  1,244  1,169  1,017 887 858 1,010  1,257 
Other charges special expenditure  770  901  524 601 502 525  588 
Development expenditure  383  210  435 263 356 485  669 
Investment in public enterprises  91  58  58 23 0 .. .. 
Other  11  0  0 0 0 0  0 
Government trust fund outlays  11  0  0 0 0 0  0 
Capital and currency adjustment  0  0  0 0 0 0  0 
Total revenue  5,084  4,232  4,268 4,930 6,361 8,441  9,188 
Total expenditure  4,298  3,914  4,794 4,032 4,815 5,086  5,273 
Primary budget surplus  786  318  -526 898 1,545 3,355  3,915 
Total revenue excluding royalties  4, 636  3,843  3,884 4, 456 5,699 7,594  8,246 
Total expenditure excluding royalties  4,298  3,914  3,895 3, 613 3,915 4,253  4,382 
Primary budget surplus excluding 
royalties  338  -70  -11 843 1,783 3,341  3,864 
Non-oil revenueb  858  609  571 621 546 669  586 
Non-oil expenditurec  4,298  3,914  3,895 3,613 3,915 4,253  4,382 
Non-oil primary balance  -3,440  -3,305  -3,325 -2,992 -3,370 -3,584  -3,796 
.. Not available. 
a From 2004, Brunei's fiscal year changed from a calendar year to April-March. 
b Excludes energy sector corporat e taxes, royalties and dividends. 
c Excludes disbursements of royalties. 
Source:  Brunei authorities;  and IMF (2006), IMF Country Repor t No. 06/428, "Brunei Darussala m:  Statistical Appendix" , 
Table 23, December, Washington D.C. 
 
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Table AI.3 
Merchandise exports by group of products, selected years 
(US$ million and per cent)  
  1998 2001 2002 2003 2006 
Total  exports (US$ million) 2,306.8 3,508. 2 3,565.7 4, 144.3 7,636.1 
 (Per cent) 
Total primary products 88.7 89.4 88.1 87.8 96.5 
Agriculture 0.1 0.1 0.1 0.1 0.1 
Food 0.1 0.0 0.0 0.0 0.1 
Agricultural raw material 0.0 0.0 0.0 0.0 0.0 
Mining 88.7 89.4 88.1 87.7 96.4 
Ores and other minerals 0.1 0.0 0.0 0.1 0.1 
Non-ferrous metals 0.0 0.0 0.0 0.0 0.0 
Fuels 88.6 89.3 88.0 87.7 96.3 
3330 Crude oils of petroleum and bituminous minerals 33.7 44.4 47.4 48.8 67.3 
3431 Natural gas, liquefied 52.6 43.2 39.3 38.5 29.0 
Manufactures 10.8 10.4 11.7 12.0 3.3 
Iron and steel 0.3 0.1 0.1 0.1 0.1 
Chemicals 0.1 0.1 0.0 0.1 0.0 
Other semi-manufactures 0.8 0.4 0.4 1.0 0.2 
Machinery and transport equipment 4.8 4.0 4.6 5.3 1.2 
Power generating machines 0.2 0.3 0.3 0.4 0.1 
Other non-electrical machinery 0.7 0.4 0.4 0.8 0.6 
Office machines & telecommunication equipment 0.8 0.2 0.1 0.3 0.1 
Other electrical machines 0.1 0.1 0.1 0.1 0.1 
Automotive products 0.5 0.1 0.1 0.0 0.0 
Other transport equipment 2.4 2.8 3.5 3.8 0.3 
Textiles 0.0 1. 3 0.6 0.1 0.0 
Clothing 4.4 4.4 5.8 5.3 1.7 
Other consumer goods 0.3 0.1 0.2 0.2 0.1 
Other 0.5 0.1 0.2 0.2 0.1 
Source : UNSD, Comtrade data base (SITC Rev.3). 
 WT/TPR/S/196 Trade Policy Review 
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Table AI.4 
Merchandise imports by group of products, selected years 
(US$ million and per cent)  
  1998 2001 2002 2003 2006 
Total imports (US$ million) 1, 565.9 1,100.3 1,498. 9 1,243.6 1,676.2 
 (Per cent) 
Total primary products 19.5 19.5 14.8 19.8 20.2 
Agriculture 16.9 18.1 13.6 17.9 17.2 
Food 16.5 17.9 13.4 17.6 17.0 
1110 Non-alcoholic beverage, n.e.s. 1.4 0.9 0.7 0.7 1.4 
0819 Food waste, animal feeds n.e.s. 0.5 0.9 0.8 1.3 1.4 
0423 Rice, milled, semi-mille d 0.0 0.8 0. 8 0.9 1.4 
0222 Milk concentrated or sweetened 0.4 0.8 0.7 0.9 1.0 
1223 Other manufactured tob acco 0.5 0.9 0.7 0.9 1.0 
Agricultural raw material 0.4 0.3 0.2 0.3 0.2 
Mining 2.6 1.4 1.2 1.9 3.0 
Ores and other minerals 1.8 0.6 0.6 0.6 0.6 
Non-ferrous metals 0.5 0.6 0.4 0.4 0.7 
Fuels 0.4 0.2 0.2 0.9 1.6 
Manufactures 79.9 80.3 84.9 79.8 79.3 
Iron and steel 6.1 5.4 5.5 4.1 7.6 
6791 Tubes, pipes, hollow profiles, seamless, 
iron/steel 2.1 1.9 2.7 1.5 1.9 
6794  Other tubes, pipes, and hollow profiles, 
iron/steel 0.4 1.5 0.4 0.3 1.5 
6795 Tube or pipe of iron/steel 1.4 0.8 0.8 0.8 1.1 
Chemicals 6.1 7.7 6.1 7.6 10.5 
5429 Medicaments, n.e.s. 0.6 0.8 1.1 1.9 2.5 
5989 Chemical products and preparations, n.e.s. 0.1 0.2 0.1 0.1 1.6 
Other semi-manufactures 16.7 11.8 9.6 12.1 10.7 
6956 Knives, cutting blades, for machines; 
plates, etc., for tools 1.3 0.8 1.2 2.8 1.3 
6612 Portland cement and similar hydraulic 
cements 1.1 0.8 1.0 0.7 1.2 
Machinery and transport equipment 33.3 30.8 45.9 35.3 35.1 
Power generating machines 1.0 4.1 2.5 1.3 5.6 
7148 Gas turbines, n.e.s. 0.0 0.3 1.0 0.6 2.0 
7128 Parts for the turbines of subgroup 712.1 0.3 2.8 0.5 0.4 1.3 
Other non-electrical machinery 7.2 7.6 5.8 6.4 7.0 
Office machines & telecommunication equipment 5.3 5.9 4.4 7.4 6.0 
7643 Radio or television transmissi on apparatus 0.2 1.0 0.7 1.8 1.3 
7523 Digital processing units, whether or not 
presented with the rest of a system, which 
may contain in the same housing one or two of the following types of unit:  storage units, input units, output units 0.1 0.2 0.2 0.4 1.0 
Other electrical machines 5.1 2.9 4.8 3.3 3.6 
7731 Insulated wire, cable etc.; optical fibre 
cables 2.4 0.7 1.4 1.1 0.9 
Automotive products 5.8 6.0 11.2 13.0 10.4 
7812 Motor vehicles for the transport of persons, 
n.e.s. 4.6 4.8 10.3 11.7 8.7 
Other transport equipment 8.8 4.3 17.1 3.8 2.6 
7929 Parts, n.e.s., (excl. tyres, engines, electrical 
parts) of 792 4.6 2.9 2.2 2.9 1.8 
Table AI.4 (cont'd) Brunei Darussalam WT/TPR/S/196 
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  1998 2001 2002 2003 2006 
Textiles 5.6 13. 3 8.4 9.2 5.2 
6522 Cotton fabric, woven, unbl eached 1.1 3.7 2.8 3.2 2.4 
Clothing 1.5 2.4 2.0 2.4 2.0 
Other consumer goods 10.7 8.8 7.4 9.0 8.3 
Other 0.5 0.2 0.3 0.4 0.5 
Source : UNSD, Comtrade data base (SITC Rev.3). 
 WT/TPR/S/196 Trade Policy Review 
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Table AI.5 
Merchandise exports by destination, selected years 
(US$ million and per cent)  
  1998 2001 2002 2003 2006 
Total exports (US$ million) 2, 306.8 3,508.2 3,565. 7 4,144.3 7,636.1 
 (Per cent) 
America 9.2 7.6 8.0 7.8 6.7 
United States 9.1 7.5 7.9 7.7 6.7 
Other America 0.1 0.1 0.1 0.1 0.0 
Europe 2.2 0.4 0.6 0.3 0.2 
EC(25) 2.0 0.4 0.6 0.3 0.2 
EFTA 0.2 0.0 0.0 0.0 0.0 
Other Europe 0.0 0.0 0.0 0.0 0.0 
Commonwealth of Independent States (CIS)a 0.0 0.0 0.0 0.0 0.0 
Africa 0.0 0.0 0.0 0.0 0.0 
Middle East 0.0 0.1 0.0 0.0 0.0 
Asia 88.6 91.9 91.4 91.8 92.9 
China 0.0 4.1 6.3 6.7 2.3 
Japan 53.1 46.0 40.4 41.0 30.6 
Six East Asian traders 34.9 32.8 32.7 28.8 20.0 
Korea, Rep. of 17.9 11.9 11.7 11.2 15.1 
Singapore 7.9 8.4 4.1 4.5 2.5 
Thailand 6.1 11.8 13.3 9.4 1.9 
Malaysia 0.8 0.7 3.6 3.7 0.5 
Hong Kong, China 0.2 0.1 0.0 0.1 0.0 
Other Asia 0.6 9.0 12.0 15.3 40.0 
Indonesia 0.2 1.2 0.8 2.6 19.8 
Australia 0.2 5.5 8.8 8.4 12.2 
India 0.0 1.4 0.0 2.0 4.9 
New Zealand 0.0 0.8 1.6 2.3 3.0 
Memorandum:      
APEC 97.7 98.1 99.3 97.6 94.8 
ASEAN 15.1 22.1 22.5 20.2 24.8 
EC(15) 2.0 0.4 0.6 0.3 0.2 
a Commonwealth of Independent States comprises Armenia, Azer baijan, Belarus, Georgia, Kazakhstan, Kyrgyzstan, Moldova, 
Russian Federation, Tajikistan, Turk menistan, Ukraine, and Uzbekistan.  
Source :  UNSD, Comtrade database (SITC Rev.3). Brunei Darussalam WT/TPR/S/196 
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Table AI.6 
Merchandise imports by origin, selected years 
(US$ million and per cent)  
  1998 2001 2002 2003 2006 
Total imports (US$ million) 1, 565.9 1,100.3 1,498. 9 1,243.6 1,676.2 
 (Per cent) 
America 15.5 9.6 18.7 11.8 10.0 
United States 15.0 9.3 18.5 11.5 9.0 
Other America 0.5 0.3 0.2 0.3 0.9 
Canada 0.4 0.1 0.1 0.2 0.8 
Europe 15.9 15.7 13.1 11.1 11.2 
EC(25) 15.2 15.4 12.7 10.8 10.8 
United Kingdom 6.6 4.0 6.4 3.7 2.7 
Germany 3.2 3.5 2.9 3.2 2.4 
Italy 1.8 4.5 0.7 0.7 2.2 
France 1.2 1.7 1.1 1.7 1.0 
The Netherlands 1.1 0.9 0.5 0.5 0.9 
Czech Rep. 0.0 0.0 0.0 0.0 0.4 
Belgium 0.0 0.2 0.6 0.4 0.3 
EFTA 0.6 0.3 0.3 0.3 0.5 
Switzerland 0.6 0.2 0.2 0.2 0.3 
Other Europe 0.1 0.0 0.0 0.0 0.0 
Commonwealth of Independent States (CIS)a 0.0 0.0 0.0 0.0 0.0 
Africa 0.1 0.1 0.0 0.1 0.1 
Middle East 0.3 0.3 0.3 0.4 0.3 
Asia 67.9 74.1 67.7 76.4 78.2 
China 1.5 3.3 3.9 4.9 7.9 
Japan 6.4 6.5 13.7 10.0 12.8 
Six East Asian traders 51.0 57.3 44.1 54.8 51.1 
Malaysia 16.9 20.8 15.0 20.2 21.6 
Singapore 22.7 23.8 18.1 20.1 17.4 
Thailand 4.3 4.3 3.7 4.1 5.5 
Hong Kong, China 4.3 5.1 4.1 6.6 3.3 
Korea, Rep. of 1.4 1.5 2.0 2.4 1.6 
Chinese Taipei 1.3 1.9 1.2 1.5 1.6 
Other Asia 9.1 7.0 6.0 6.7 6.4 
Indonesia 3.4 2.3 2.4 2.7 2.8 
Australia 3.7 3.5 2.6 3.0 2.0 
India 1.0 0.4 0.5 0.5 0.5 
New Zealand 0.3 0.3 0.2 0.2 0.5 
Philippines 0.3 0.3 0.2 0.2 0.3 
Other 0.3 0.2 0.2 0.3 0.2 
Memorandum:      
APEC 82.1 83.0 85.7 87.5 87.3 
ASEAN 47.7 51.6 39.4 47.4 47.9 
EC(15) 15.2 15.4 12.7 10.7 10.3 
a Commonwealth of Independent States comprises Armenia, Azer baijan, Belarus, Georgia, Kazakhstan, Kyrgyzstan, Moldova, 
Russian Federation, Tajikistan, Turk menistan, Ukraine, and Uzbekistan.  
Source : UNSD, Comtrade data base (SITC Rev.3). 
 WT/TPR/S/196 Trade Policy Review 
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Table AII.1 
Status of selected notification require ments to the WTO, June 2001 to June 2007  
WTO Agreement Description of requirement  Periodicity Most recent notification 
Agreement on Agriculture    
Article 18.2 Domestic support Annual - 
Article 10 and 18.2 Export subsidies Annual - 
Agreement on Implementation of Article VI of the GATT 1994 (Anti-
dumping)   
Article 18.5 Laws and regulations Once, then changes - 
Article 16.4 Anti-dumping actions taken Semi-annual -  
Agreement on Subsidies a nd Countervailing Measures    
Article 32.6 Laws and regulations Once, then changes - 
Article 25.11 Countervailing duty  actions taken Semi-annual - 
Article 25.1; 
GATT 1994 Article XVI:I Specific subsidies Annual - 
Agreement on Safeguards    
Article 12.6 Laws and regulations Once, then changes - 
Article 12.7 Pre-existing Article XIX 
measures Once, then changes - 
Agreement on Import Licensing    
Articles 1.4(a) and 8.2(b) Laws a nd regulations Once, then changes - 
Article 7 Questionnaire on import licensing Annual - 
Agreement on Preshipment Inspection    
Article 5 Laws and regulations bringing the 
Agreement into force Once, then changes - 
Agreement on Rules of Origin    
Article 5 and Annex II.4 Preferential and non-preferential 
rules of origin Upon entry into force - 
Agreement on Sanitary and Phytosanitary measures    
Sanitary and Phytosanitary measures Notification of emergency 
measures for live and frozen 
poultry products  Ad hoc G/SPS/N/BRN/2 
10 March 2004 
 Enquiry points - - 
Agreement on Technical Barriers to Trade    
Articles 15.2 and 10.6 Laws and regulations Once upon entry into 
force G/TBT/N/BRN/1 
4 June 2001 
Annex 3C Acceptance of Code Once, then changes - 
Agreement on Text iles and Clothing    
Article 6.1 Safeguard decisions Once - 
General Agreement on Tariffs and Trade (GATT) 1994    
Article XXVIII:5 Modification of schedule - - 
Article 17(4)(a) State trading activities Annual - 
Article VII  Application of customs Valuation 
code  Once G/VAL/N/1/BRN/1,  
15 October 2001 
Article VII Implementation of  the  Valuation 
Agreement – checklist of issues 
G/VAL/5  Once and then changes G/VAL/N/2BRN/1,  
27 June 2002 
Council for Trade in Goods Non-tariff measures Every two years - 
General Agreement on Trade in Services (GATS)    
Article III:4 Enquiry points Once, then changes - 
TRIMs    
Article 6.2 Publications in which TRIMs 
may be found Once, then changes - 
Table AII.1 (cont'd)  Brunei Darussalam WT/TPR/S/196 
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WTO Agreement Description of requirement  Periodicity Most recent notification 
TRIPS    
Article 63.2 Laws and regulations On ce, then changes IP/N/1BRN/L/1,  
24 May 2004 
IP/N/1BRN/D/2, 24 May 2004  IP/N/1/BRN/D/1, 25 May 2004 
IP/N/1/BRN/C/1, 24 May 2004 
IP/N/1/BRN/P/1, 25 May 2004 
 Checklist of Issues on 
Enforcement  Once, then changes IP/N/6/BRN/1 
27 November 2001 
GATT 1994 Article XXIV:7(a) and GATS Article V:7(a) Regional Trade Agreement Once WT/REG229/N/1 and S/C/N/394, 
21 May 2007 
Source : WTO documents.  
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Table AII.2   
Preferred industries, activities, and products for investment  
Industry/activity Government support and assistance 
Agriculture  
Poultry farming 
Cultivation of vegetables, medicinal plants, herbs and 
spices, fruit, rice and other cereals and floriculture 
Production of planting material 
Livestock farming 
Cultivation of fodder crops or  animal feed ingredients Assistance for infrastructure, technical  and material inputs, training,  
marketing and location.  Financial assistance for local farmers/producers 
available through: 
- government guaranteed loans available from selected local banks; - tax breaks under the Investment Incentives Order 
Fisheries  
Offshore/inshore fishing, aqu aculture crustaceans and fish, 
and spawning, breeding or culturing of aquarium fish Support and assistance is available for infrastructure facilities, technical 
assistance, training, marketing and location.  Material inputs are 
provided for offshore and inshore fisheries for local producers.  
Financial assistance for local farmers/producers available in the form of: - government guaranteed loans available from selected local banks; 
- tax breaks under the Investment Incentives Order 
Forestry  
Timber plantations, non-timber products, reforestation and 
afforestation 
Processing and treatment of wood products, non-timber products, furniture and fixtures and integrated timber 
complex Assistance is provided for infrastruc ture facilities, technical support, 
material inputs, training and location.   Marketing assistance is available 
only for non-timber products.  Fi nancial assistance for local 
farmers/producers available in the form of: - government guaranteed loans available from selected local banks; 
- tax breaks under the Investment Incentives Order 
Processed food  
Vegetables, tubers, roots, rice and other cereals, fruit, herbs 
and spices, medicinal plants and coffee 
Livestock, poultry, eggs 
Fodder crops or animal feed ingredients 
Fish and fishery products Assistance is provided for infrastruc ture facilities, technical inputs, 
marketing and location.  Assistance is not provided for material inputs 
nor for training for fish-meal.  Training assistance is available for local producers.  Auditing for pre-HACCP Ce rtification.  Financial assistance 
for local farmers/producers available in the form of: 
- government guaranteed loans available from selected local banks; - tax breaks under the Investment Incentives Order 
Manufactures  
Electrical and electronic machinery including electrical 
power machinery and switching gear;  telecommunications 
equipment;  domestic electrical equipment;  and equipment 
for distributing electricity Assistance for infrastructure fac ilities and for location.  Financial 
assistance for local producers available in the form of: 
- government guaranteed loans available from selected local banks; 
- tax breaks under the Investment Incentives Order 
Printed matter Assistance for infrastructu re facilities and for location.  Financial 
assistance for local producers available in the form of: 
- government guaranteed loans available from selected local banks; 
- tax breaks under the Investment Incentives Order 
Pigments, paints, varnishes and related material;  chemical materials and products n.e.s;  fertilizers;  soaps, cleansing 
and polishing preparations;  and inorganic chemicals, 
oxides and halogen salts Assistance for infrastructure fac ilities and for location.  Financial 
assistance for local producers available in the form of: - government guaranteed loans available from selected local banks; 
- tax breaks under the Investment Incentives Order 
Medicinal and pharmaceutical products;  essential oils, 
perfumes and flavouring materials Assistance for infrastructure facilities, technical and material inputs, 
marketing and location.  Financial assistance for local producers 
available in the form of: 
- government guaranteed loans available from selected local banks; 
- tax breaks under the Investment Incentives Order 
Ships and boats Assistance for infrastructure facilities and location.  Financial assistance 
for local producers available in the form of: 
- government guaranteed loans available from selected local banks; 
- tax breaks under the Investment Incentives Order 
Silica products Assistance for infrastructure, material inputs, marketing and location.  
Financial assistance for local producers available in the form of: 
- government guaranteed loans available from selected local banks; 
- tax breaks under the Investment Incentives Order 
Table AII.2 (cont'd) Brunei Darussalam WT/TPR/S/196 
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Industry/activity Government support and assistance 
Ceramic products and pottery Assistance for infrastruc ture, material inputs, marketing and location.  
Financial assistance for local producers available in the form of: 
- government guaranteed loans available from selected local banks; - tax breaks under the Investment Incentives Order 
Metal products, containers for storage and transport, wire 
products (excluding electric wiring), and fencing grills;  
nails, screws, nuts, bolts, rivets and similar parts of iron, 
steel and copper;  hand held t ools or machines;  sanitary, 
plumbing, heating and ligh ting fixtures and fittings Assistance for infrastructure, marketing and location.  Assistance for 
material inputs also provided for me tal products, containers for storage 
and for sanitary, plumbing, heating and lighting fixtures and fittings.  
Financial assistance for local producers available in the form of: 
- government guaranteed loans available from selected local banks; - tax breaks under the Investment Incentives Order 
Non-metal products such as lime, cement and fabricated 
building materials;  clay construction material and 
refractory construction material;  and mineral manufacturing Assistance for infrastructure, market ing and location.  Material input 
assistance also available for clay construction material, refractory 
construction material and mineral ma nufacturing.  Financial assistance 
for local producers available in the form of: 
- government guaranteed loans available from selected local banks; 
- tax breaks under the Investment Incentives Order 
Apparel products;  and textile  products including synthetic 
and regenerated (artificial) fi bres, floor coverings, materials 
of rubber and plastics, and pl astic material, regenerated 
cellulose and artificial resins Assistance for infrastructure, and location.  Marketing assistance for 
apparel products, synthetic and regene rated fibres, and floor coverings 
also available.  Financial assistan ce for local producers available in the 
form of: - government guaranteed loans available from selected local banks; - tax breaks under the Investment Incentives Order 
Miscellaneous  
Aircraft catering;  aluminium wall tile;  rolling mill plant;  
industrial chemicals;  shipyard (repair and maintenance);  
tissue paper;  canning, bottling and packaging;  furniture;  
glass;  plastics and synthetics;   supporting services to water 
transport;  slaughtering, preparing and preserving halal 
meat;  related waste industry;  manufacture of radio, 
television and communication e quipment and apparatus;  
engineering or technical se rvices including laboratory, 
consultancy and research development activities;  computer 
based information and com puter related services;  
development or production of industrial designs;  services 
and activities related to the provision of leisure and 
recreation;  publishing services;  services related to the provision of education;  medical services;  services and 
activities related to agricultural technology;  services and 
activities related to the provision of warehousing facilities;  services related to the orga nization or management of 
exhibitions and conferences;  financial services;  business 
consultancy, management a nd professional services;  
venture capital fund activity;  operation or management of 
any mass rapid transit system;  services provided by 
auction house;  and maintaining and operating a private museum Financial assistance for local producers available in the form of tax 
breaks under the Investment Incentives Order 
 
Source:  Ministry of Industry and Primary Resources (2006), List of Preferred Industries,  Associated Activities and 
Products , in the Business and Investment Guide;  and Investment Incentives Order, 2001.  
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Table AIII.1 
MFN applied and bound tariff data, 2007  
MFN applied rate (%)   Bound rate (%) 
Description No. of 
tariff 
lines Ad valorem 
rates  Averagea Maximum 
ratea   Ad valorem 
rates  Averagea Maximum 
ratea 
All products 10,689 98.8 4.8 30.0   99.6 25.8 50.0 
HS 01-24 1,294 92.6 0.0 5.0   96.7 23.4 50.0 
HS 25-97 9,395 99.6 5.4 30.0   100.0 26.2 50.0 
WTO Agriculture 1,212 92.1 0.0 5.0   96.5 23.5 50.0 
Animals and products 
thereof 134 100.0 0.0 0.0   100.0 28.7 50.0 
Dairy products 41 100.0 0.0 0.0   100.0 25.9 50.0 
Coffee and tea, cocoa, 
sugar, etc. 244 90.2 0.1 5.0   93.4 22.6 50.0 
Cut flowers, plants 67 100.0 0.0 0.0   100.0 20.0 20.0 
Fruit and vegetables 229 100.0 0.0 0.0   100.0 26.2 50.0 
Grains 35 100.0 0.0 0.0   100.0 36.3 50.0 
Oil seeds, fats and oils and 
their Products 186 100.0 0.0 0.0   100.0 20.0 20.0 
Beverages and spirits 76 38.2 0.0 0.0   100.0 20.0 20.0 
Tobacco 29 13.8 0.0 0. 0   13.8 20.0 20.0 
Other agricultural products 
n.e.s. 171 100.0 0.0 0.0   100.0 20.0 20.0 
WTO Non-agriculture 
(incl. petroleum) 9,477 99.6 5.4 30.0   100.0 26.1 50.0 
WTO Non-agriculture 
(excl. petroleum) 9,440 99.8 5.4 30.0   100.0 26.1 50.0 
Fish and fishery products 180 100.0 0.0 0.0   100.0 20.9 30.0 
Mineral products, 
precious stones/metals 472 96.8 0.6 20.0   100.0 21.0 40.0 
Metals 1,181 100.0 0.1 20.0   100.0 20.1 40.0 
Chemicals and 
photographic supplies 1,544 99.9 0.6 30.0   99.9 21.7 50.0 
Leather, rubber, footwear 
and travel goods 329 100.0 5.1 20.0   100.0 25.5 40.0 
Wood, pulp, paper and 
furniture 576 100.0 7.4 20.0   100.0 29.0 40.0 
Textile and clothing 1,218 100. 0 0.8 10.0   100.0 27.4 40.0 
Transport equipment 1,003 100.0 16.8 20.0   100.0 30.2 40.0 
Non-electric machinery 1,449 100.0 8.1 20.0   100.0 29.7 40.0 
Electric machinery 677 100.0 15.0 20.0   100.0 39.1 40.0 
Non-agriculture articles 
n.e.s. 811 99.5 4.9 20.0   100.0 24.6 40.0 
Petroleum 37 62.2 0.0 0.0   100.0 20.0 20.0 
a Excluding specific rates.  
Source : WTO calculations, based on data provided by  the authorities of Brunei Darussalam. 
 Brunei Darussalam WT/TPR/S/196 
 Page 109 
 
 
Table AIII.2 
Imports subject to licensing, 2007  
Product Reason for restriction Licensing authority 
Live plants, live cattle, seeds for germinating, birds and 
any other animals  To prevent introduction of exotic 
plant pests and diseases, and 
animal diseases  Department of Agriculture, Ministry 
of Industry and Primary Resources 
Commercial shipments of fruit and vegetables  For health reasons Department  of Agriculture, Ministry 
of Industry and Primary Resources 
Any live insects, invertebrate  animals in any stage of 
their life cycles  To prevent introduction of exotic 
pests and animal diseases Department of Agriculture, Ministry 
of Industry and Primary Resources 
Meat, meat products and edible offal (including poultry meat and its products) For health and religious reasons De partment of Agriculture, Ministry 
of Industry and Primary Resources; Ministry of Religious Affairs; 
Ministry of Health 
Fish and any other marine products except those listed 
under CITES  To regulate and to ensure 
adequate protection of marine 
resources Department of Fisheries, Ministry of 
Industry and Primary Resources 
Prawn, crab, cuttle-fish and any kind of crustaceans and molluscs  To regulate and to ensure 
adequate protection of marine 
resources Department of Fisheries, Ministry of 
Industry and Primary Resources 
Piranha and Arawana  To regulate and to ensure 
adequate protection of marine 
resources Department of Fisheries, Ministry of 
Industry and Primary Resources 
Fishing equipment  To regulate and to ensure 
adequate protection of marine 
resources Department of Fisheries, Ministry of 
Industry and Primary Resources 
Timber, classes 1A, 1B, 1C, Nibong, Rotans, converted timber  For security of supplies and price 
stability Department of Forestry, Ministry of 
Industry and Primary Resources 
Deleterious drugs Health  Medical Department, 
Ministry of Health 
Any kind of chemical substances  Health  Medical Department, 
Ministry of Health 
Agricultural chemicals  Health  Medical Department, 
Ministry of Health 
Poisons Health  Medical Department, 
Ministry of Health 
Antiseras and vaccines  Health  Medical Department, 
Ministry of Health 
Printed media  Security Royal Brunei Police Force; 
Ministry of Religious Affairs; 
Ministry of Home Affairs 
Used or reconditioned vehicl es over five years old, 
including motorcars, moto rcycles, motor lorries, 
omnibuses, tractors and trailers Security Department of Land Transport, 
Ministry of Communications; Royal Customs and Excise 
Department, Ministry of Finance 
Radio communication apparatus and dealers, such as 
TVRO ASTRO (free on air), radar apparatus, remote 
control such as for motor car, racing car and boat; 
wireless telephone, walkie talk ie, pagers, mobile radio, 
transmitters, amateur and hand transceiver;  radio transmitters and transmitter/receiver;  aeronautical communications apparatus for use in aircraft and 
aviation;  maritime radio communication apparatus for 
use in coastal and shipping communication;  telecommunications fixed-line sets, such as domestic telephone sets Security Ministry of Communications 
Arms, explosives, fireworks/crackers Security Royal Brunei Police Force 
Antiques and articles of a historical nature made or 
discovered in Brunei Darussalam, and wild life  To protect national heritage Brunei Museums 
Source:  Authorities of Brunei Darussalam.  
 
  WT/TPR/S/196 Trade Policy Review 
Page 110 
 
 
Table AIII.3 
Tax exemptions, 2007 
Scheme Eligibility Exemptions (incentives) Authority 
Corporate 
tax 
exemptions Payable by companies resident in Brunei on 
income accruing in, derived from, or receivable 
in Brunei.  Non-resident companies are taxed only on income arising in Brunei.  Sole 
proprietorships and partnerships are not subject 
to tax. All expenses incurred in the production of 
taxable income are allo wed to be deducted for 
tax purposes.  This includes interest on borrowed money used in acquiring income;  rent 
on land and buildings used in trade or business;  
costs of repair on premises, plant and machinery;  bad debts and specific doubtful 
debts;  employers' c ontributions to approved 
pension or provident funds. 
For petroleum and gas companies, royalties are 
deductible for tax purposes. 
Wear and tear allowances may also be claimed 
including for industrial buildings for which an 
initial allowance of 10% is given in the year of expenditure and an annual allowance of 2% of 
the qualifying expenditure on a straight line 
basis until the total expenditure is written off;  an initial allowance of 20% of the cost of 
purchasing machinery and the plant is given in 
the year of expenditure with annual allowances calculated on the reducing value of the assets 
from 3% to 25%;  balancing allowances in the 
year of depreciable assets;  carry forward of capital allowances unused at the end of the tax 
relief period may be applied against post 
pioneer profits;  losses arising from trade business, a profession or vocation in a base 
period may be offset against the statutory 
income of that period;  carry forward of 
unabsorbed losses allowed for five years. Promotion 
and 
Facilitation Services 
(PFS) 
Division in the Ministry 
of Industry 
and Primary 
Resources 
Pioneer 
Status  Any activity not being carried out in Brunei on a 
commercial scale suitable for the economic 
requirements or development of Brunei or at all;  favourable prospects for further development of 
exports;  development of the industry is 
expedient in the public interest.  Expanded categories include:  pioneer enterprise; 
expansion of established enterprises;  pioneer 
service company;  post pioneer company; export enterprise;  export service company;  
international trading company;  warehousing 
and servicing company. Exemption from payment of corporate tax of 
30% for a basic period of 5 to 8 years depending 
on fixed capital expenditure for a pioneer 
enterprise: 
- Up to 5 years for fixed capital expenditure of 
less than B$500,000 to 2.5 million;    
- Tax relief up to 8 years for fixed capital 
expenditure of more than B$2.5 million ; 
- Further extension of tax relief of up to 
11 years for activities located in High Tech Park (and further extension of up to 20 years 
at the discretion of  the Minister). 
Exemption from customs duties on imported 
machinery, equipment, component parts, 
accessories or building structures. 
Exemption from duties on imported raw 
materials not available or produced in Brunei 
intended for the production of pioneer products. 
Carry forward losses and allowances PFS in the 
Ministry of 
Industry and Primary Resources 
Expansion of enterprises Companies already established in Brunei 
wishing to expand their production if this is 
deemed beneficial to Brunei and expedient in 
the public interest Exemption from payment of corporate tax of 
30% for between three a nd five years depending 
on the level of new capital expenditure: 
- Three years for new capital expenditure of 
up to B$1 million, and  
- Five years for new capital expenditure of 
more than B$1 million (with extension for a 
period not exceeding 20 years)  PFS in the 
Ministry of 
Industry and 
Primary 
Resources 
Approved 
foreign loan For loans not less than B$200,000 in value used 
to purchase production equipment and if the 
credit facilities are obtained through a foreign 
lending company  Exempt from a 20% withholding tax PFS in the 
Ministry of  
Industry and Primary Resources  
Table AIII.3 (cont'd) Brunei Darussalam WT/TPR/S/196 
 Page 111 
 
 
Scheme Eligibility Exemptions (incentives) Authority 
Pioneer service 
companies When the Minister consid ers it expedient in the 
public interest 
Where a company is engaged in any qualifying 
activity Exemption from income tax 
Carry forward losses and allowance PFS in the 
Ministry of 
Industry and 
Primary 
Resources 
Post pioneer 
companies Any company that is:  
- a pioneer company on or after 1 May 1975 - a pioneer enterprise or pioneer service 
company 
- an export enterprise that had been a pioneer 
enterprise immediately before  its tax relief 
period as export enterprise.  
Exemption from income tax; Deduction of losses; and 
Adjustment of capital allowances and losses  
PFS in the 
Ministry of 
Industry and 
Primary 
Resources 
Export 
enterprise (1) Upon application by any company 
manufacturing or proposing to manufacture 
any export product or to engage in 
agriculture, forestry or  fishery activities for 
export.  Enterprises must specify the accounting period in which it they expect 
export sales will be not less than 20% of 
the value of its total sales;  and will not be 
less than B$20,000 
(2) An export enterprise that has incurred or 
intends to incur a fixed capital expenditure 
of:  not less than B$50 million;  or not less 
than B$500,000 but less than B$50 million 
and, where more than 40% of paid-up capital is held by citizens and persons to 
whom a resident permit has granted under 
regulations made under Immigration Act (chapter 17) and the export enterprise will 
promote or enhance the economic or 
technological development of Brunei 
Darussalam. Exemption from income tax 
Exemption from import duties on machinery, 
equipment, component parts, accessories or 
building structures 
Exemption from import duties on raw materials PFS in the 
Ministry of 
Industry and 
Primary 
Resources 
Expanding 
service 
companies Tax relief period for expanding service 
commencing on its expansion day;  or immediately after the expiry of an existing tax 
relief period. 
Exemption period 11 years.  The extension 
period not exceeding 5 years at any one time 
and may be extended but not more than 20 years in total. Exemption from income tax PFS in the 
Ministry of Industry and 
Primary 
Resources 
Export of 
services Qualifying services  Exemption from income tax 
Deduction of allowances and losses PFS in the 
Ministry of 
Industry and Primary Resources 
International 
Trade 
incentives Where a company is engaged in:  international 
trade in qualifying manufactured goods or domestic product and export sales are expected 
to exceed B$3 million per annum;  or entrepot trade in any qualifying commodities and export 
sales exceed or are expected to exceed 
B$5 million per annum. Exemption from income tax PFS in the 
Ministry of Industry and 
Primary 
Resources 
Investment 
allowance Subject to the economic, technical and other 
merits of the project, an  investment allowance 
may also be applied in respect of the fixed capital expenditure of any of the following: 
(i) manufacture or increased manufacture of 
any product; 
(ii) provision of specialized engineering or 
technical services;  Exemption from income tax PFS in the 
Ministry of 
Industry and 
Primary 
Resources 
Table AIII.3 (cont'd) WT/TPR/S/196 Trade Policy Review 
Page 112 
 
 
Scheme Eligibility Exemptions (incentives) Authority 
 (iii) research and development; 
(iv) construction operation; 
(v) recycling of domestic industrial waste; 
(vi) any qualifying activity under pioneer 
services company; 
(vii) promotion of the tourist industry (other 
than a hotel).   
Warehousing 
and servicing 
incentives Any company intending to incur fixed capital 
expenditure of not less than B$2 million for the 
establishment or improvement or warehousing 
facilities wholly or mainly for storage and distribution of manufacture goods to be sold and 
exported by the company, with the processing 
or the provision of related services;  or for the purpose of providing technical or engineering 
services wholly or mainly to a person not 
resident in Brunei Darussalam. Exemption from income tax. PFS in the 
Ministry of Industry and 
Primary 
Resources 
Investment in 
new 
technology companies Any company incorporated in Brunei 
Darussalam desirous of using in Brunei 
Darussalam a new technology in relation to 
product, process, or  service may make 
application provided: 
- the technology, would promote or enhance 
economic or technological development in 
Brunei Darussalam, 
- not less than 30% of the paid-up capital is 
beneficially owned by citizens or persons to 
whom a resident permit has been granted 
under regulations made under the 
Immigration Act (Chapter 17) throughout the whole of the qualifying period of the technology company. Deduction allowable to eligible holding 
company PFS in the 
Ministry of 
Industry and 
Primary 
Resources 
Overseas 
investment 
and venture capital incentives Any company incorporated in Brunei 
Darussalam desirous of developing or using in 
Brunei Darussalam a new technology in relation 
to a product, process, or service may make an 
application to the Minister to be approved as a 
venture company. Deduction of losses allowable to eligible 
holding company. PFS in the 
Ministry of 
Industry and Primary Resources 
Source: Investment Incentives Order 2001;  Business and Investment Guide 2006, Ministry of Industry and Primary 
Resources. 
 
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