According to Section 9 Part B of Customs Import Duties Order 1973, passengers aged 17 and above arriving to this country are allowed to bring in their personal effect not exceeding the given concession as follows:-
Personally Used Goods
Customs and Imports Duty
Dutiable goods imported to Brunei Darussalam are subject to Customs Import Duties Order 2007. Preferential tariff treatment as provided for under Brunei Darussalam's free trade agreements can be accorded to importers based on qualifications provided by Ministry of Foreign Affairs and Trade (MoFAT). Most import duties are imposed based on Ad Valorem rate and only some taxes are based on specific rate. Ad Valorem is the percentage, for example, 20% of the price of good, while specific rate is calculated by the amount of weight or quantity such as $60 per kg or $220 per tonne. Determination of classification of imported goods whether dutiable or not are based on Customs Import Duties Order 2007. Since 1973, Brunei has not imposed duties on exported goods.
Customs and Import Duty Guide
List of Some Dutiable Goods and Rates for Customs Import Duties