Brunei generally has very low tariffs. The Customs Import and Excise Duty Amendment Order 2017 was created with the aim of facilitating trade, attracting FDI, and fulfilling commitments under existing Free Trade Agreements. Import and excise duties on industrial machinery and spare parts for heavy vehicles and heavy machinery were reduced. Taxes were placed upon foodstuffs with high sugar content. There was also an increase in excise duties for plastic products.  Tax rates on luxury items such as mobile phones, leather products, and video games were also increased by 5 percent percent.

Include a brief overview of average tariff rates for different types of goods, with specific breakouts for the average tariff rates of each best prospect sector and sub-sector. Link to Customs Info Database tariff look-up tool, available on trade.gov (free registration required), to estimate duties and taxes.