| PIONEER INDUSTRIES |
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| Any limited company which has been granted a pioneer certificate will then be given pioneer incentives provided the following requirements are met: |
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The Minister of Industries and Primary Resources is satisfied that it is in the public interest to do so |
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The industry has never been previously implemented on a scale sufficient to the economic needs of Brunei Darussalam |
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There are favourable prospects for the development of the pioneer industry and for its products to become pioneer products. |
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| Tax Relief Period |
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| The tax relief period of a pioneer industry will only begin on its first day of production. |
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| The tax relief periods are as follows: |
| B$500k but less than B$2.5 million |
5 years |
| B$2.5 million or over |
8 years |
| Located in a Hi-Tech Park |
11 years |
| Extension |
3 years at one time but not exceeding 11 years in total |
| Extension for being located in Hi-Tech Park |
5 years at one time but not exceeding 20 years in total |
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| Investment Incentives |
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Exemption from Income Tax; the 30% Corporate Tax is exempted for a pioneer industry. |
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Exemption from Taxes on Imported Duties on machinery, equipment, components parts, accessories or building structures |
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Exemption from Taxes on Imported Raw Material; a pioneer industry is exempted from paying import duties on raw materials not available or produced in Brunei Darussalam intended as feedstock for the production of the pioneer products |
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Carry forward loses and allowances |
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| Declared Pioneer Industries and Products (Gazetted Under Brunei Government Gazette) |
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| The following industries have been declared as pioneer industries and pioneer products: |
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| Aircraft Catering Services |
Various types of prepared food for airlines |
| Cement Finishing Mill |
Cement |
| Pharmaceuticals |
Various type of medicines, vitamins, tablets and syrups |
| Aluminium Wall Tile |
Aluminium wall tiles and other decorative tiles |
| Rolling Mill Plant |
Various types of chemicals for oil and other industries |
| Shipyard* |
Ship repair and maintenance |
| Tissue Paper |
Tissue paper and kitchen napkins |
| Textile * |
Various types of clothing |
| Canning, bottling and packaging * |
Various types of canned, bottled and packaged food |
| Furniture |
Wooden, rattan, other furniture |
| Glass |
Sheet glass, industrial glass optical and photographic glassware, lighting and decorative glassware etc |
| Ceramic and potteries |
Tiles, sanitary ware, chinaware, stoneware, pottery ware, porcelain ware |
| Woodbase |
Plywood and wooden construction elements |
| Plastics and synthetic |
PVC tubing pipes, plastics, bottles, containers, various types of medical, surgical and household rubber products |
| Fertilizers and pesticides |
Various types of fertilisers and pesticides |
| Toys |
Mechanical, electronic, wooden, plastic and rubber toys |
| Gas |
Various types of industrial gas |
| Sheet metal-forming* |
Roofing, walling, fencing, roof trusses, frames, fitting and fixtures, ducting, containers for storage and transport, other related building materials |
| Manufacture of electrical industrial machinery and apparatus* |
The manufacture and renovation of electric motors, generators and complete turbine-generators and complete turbine-generator and engine generator sets, transformers, switchgear and switchboard apparatus, rectifiers, other electrical transmission and distribution equipment, electrical industrial control devices such as motor starters and controllers, electro-magnetic clutches and brakes, electrical welding apparatus and other electrical industrial apparatus |
| Supporting services to water transport * |
The provision of services to all kinds of water transport, such as maintenance and operation of piers, docks and associated buildings and facilities, pilotage, maintenance and operation of light houses and other aids to navigation, loading and discharging of vessels, maintenance and operation of canals, salvaging of distressed vessels and cargoes, and ship leasing and rental |
| Slaughtering, preparing and preserving halal meat * |
Abattoirs and halal meat packing plants; dressing and packing cattle, sheep, lambs, poultry and rabbits. This includes processing and packing activities such as curing, smoking, salting, pickling, packing in air-tight containers and quick-freezing, the manufacture of sausage casing, halal meat soups, halal meat puddings and pies and other edible halal animal fats |
| Related waste industry * |
Environmental products and services, oily waste treatment and recycling, organic and inorganic hazardous waste material disposal, waste water treatment and disposal, environment laboratory services air pollution control and other related services |
| Manufacture of non metallic mineral products* |
The manufacture of miscellaneous non-metallic mineral products, such as concrete, gypsum and plaster products, including ready-mixed concrete, glass fibre insulation product, mineral wool, slate products, cut-stone products, abrasives, graphite products, silica and all other non metallic mineral products except asbestos |
| Manufacture of radio, television and communication equipment and apparatus * |
The manufacture of radio and television receiving sets, sound reproducing and recording equipment, including public address systems, gramophones, dictating machines and tape recorders, gramophone records and pre-recorded magnetic tapes; wire and wireless telephone and telegraph equipment; radio and television transmitting, signaling, and detection equipment and apparatus; radar equipment and installations; parts and supplies specially used for electronic apparatus classified in this group; semi-conductors and related sensitive semi-conductor devices; fixed and variable electronic capacitors and condensers; radiographic, fluoroscopic and other x- ray apparatus and tubes |
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| NOTE: * Pioneer Certificates have already been granted to companies. |
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