Production For Export

 

• - The Minister may, on the application in prescribed form of any company which is manufacturing or proposes to  manufacture any export product or is engaged or proposes to  engaged in agriculture, forestry and fishery activities either wholly or partly for export, approved the company as  an export enterprise and issue the company an export enterprise certificate subject to such terms and conditions as he thinks fit.
  
• - Every export enterprise shall specify the accounting period in which it is expected that the export sales of the export product or export produce-
            a. Will be not less 20% of the value of its total sales; and
            b. Will not be less than $20,000

Tax Relief Period

Where an export enterprise has incurred or is intending to incur a fixed capital expenditure of-

• - Not less than $50 million; or
• - Not less than $500,000 but less than $50 million and,
• - More than 40% of paid-up capital of export enterprise 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.

Tax Relief Period

Investment Incentives