BRUNEI: Re-sale of Entitled Tax-Free Items

RE-SALE OF ENTITLED TAX FREE ITEMS

The re-sale of items purchased from the NAAFI retail facility to the local population is strictly prohibited under the Exchange of Notes, between the UK Gov and HM the Sultan. BFB personnel are entitled to tax free goods for their sole consumption or use, this does not extend outside of BFB personnel. Those found selling goods purchased from the NAAFI retail facility will be classed as profiteering from the sale of tax free goods and evading revenue payments. This is not to happen. Disciplinary action may be taken against those found knowingly doing this.

ALCOHOL

1. As a special concession, the sale of the duty free alcohol to a member of the British Armed Forces is permitted in Brunei. Alcohol is to be purchased by entitled personnel only and is for consumption on camp in Messes and authorised Clubs or at home (SFA).

2. It is not for exchange or resale to individuals outside of BFB entitled
personnel. Such actions will only jeopardise the current position and lead to the withdrawal of the privilege entirely. Furthermore, any entitled person found contravening these orders will have their right to purchase alcohol revoked and will face formal disciplinary action.

3. The consumption of alcohol in public places is offensive to local Muslims and has led to a crackdown by local customs officials. Those found in possession of alcohol in local restaurants are in contravention of Garrison Standing Orders and will face formal disciplinary action.

4. Only entitled personnel are allowed to access the bulk (alcohol) store within the NAAFI complex. ID cards showing entitlement to purchase alcohol are to be shown to NAAFI staff. Personnel who cannot produce a valid ID card on request will not be served alcohol. Those failing to show their ID cards will be asked to leave the facility.

Information provided by BRUNEI HIVE.