All importers have to contact authorities in Brunei to get information about regulations and legalizations that should be applied.
Prohibited and Restricted Goods
Importers of halal meat products require the approval from the Ministry of Religious Affairs before they can be imported from certain country. After they are approved, two Religious Affairs officers will go to the export country to inspect on the slaughtering procedure. The importers have to sponsor their trip. Currently, Australia, India and Malaysia are accredited for import of halal beef to Brunei.
Import of alcoholic beverages has been banned since 1991. Importers should also know that Muslim restaurants and stores will only accept recognized as "halal" meat. So far, halal meat and poultry can be imported only from India, Malaysia and Australia. Brunei imports live cattle from the state owned cattle farm located in Northern Australia.
Documentation: the majority of products can be imported under open general license. Hazardous drugs are prohibited, and a number of items are restricted: petrol, cigarettes, kerosene, spirits and liquors, firecrackers, and goods with the imprint of state emblems. Special import licenses are required for plants, cattle, birds, fish in any form, drugs, playing machines, and used vehicles.
General necessary documents: commercial invoice, certificate of origin, bill of lading (airway bill), packing list.
A number of items can only be imported into Brunei with the approval of the adequate authorities. Pharmaceutical and drug products have to be approved by the Ministry of health; animals and plants have to be approved by the Agriculture department, and automobiles have to be approved by the Customs department.
Customs Taxes
Brunei has a single – column tariff system, which is founded on the customs cooperation council nomenclature.
Customs duties are assessed either on a specific or ad-valorem ground.
The majority of food products, soft drinks and industrial machinery are import duty-free. Garments, watches, and jewelry are imposed by 10% taxes; motor vehicles and spares, electrical equipment, photographic materials, timber and furniture – up to 20 %; cosmetics and perfumery – up to 30%.
Labeling/Marking
The type for the shelf life has to be not less than 3 millimeter in height. Information on food label is required to be labeled in a prominent and conspicuous place on the package.
Import of foodstuffs (25 categories that require date markings, including food supplements) are subject to "set requirements" as stated in the Public Health (Food) Regulation 2000 and are required to be registered with the Food Quality and Safety Control Division, Department of Health Services and Environmental Health Services. Health supplements that contain components, which can be applied in therapy or contain any medical claims, are required to be referred to the Department of Pharmaceutical Services and Ministry of Health for clearance.
Food labeling requirements are stated in the Public Health (Food) Regulations 2000. | 
