MINISTRY OF FINANCE AND REVENUE

Appendix (b)
Table - 1

Collection of Customs Duty for the Customs Department
From 15th November 1997 to 31st March 2001

(Kyats in million)

No.	Financial Year	Budget Estimate	Import Duty (Actual Receipt)	Export Duty (Actual Receipt)	Total (Actual Receipt)	Percentage
1.	15-11-97 to 31-3-98	4000	3913.32	60.61	3973.93	99.34%
2.	1998/1999	5500	5109.70	66.21	5175.91	94.10%
3.	1999/2000	5000	5168.63	5.15	5173.78	103.48%
4.	2000/2001	4500	5157.34	-	5157.35	314.61%

Appendix (b)
Table - 2

Collection of other Receipt for the Customs Department
From 15th November 1997 to 31st March 2001

(Kyats in million)

No.	Financial Year	Budget Estimate	Others (Actual Receipt)	Percentage
1.	15-11-97 to 31-3-98	450	536.04	119.12%
2.	1998/1999	500	1704.61	340.92%
3.	1999/2000	1000	1777.22	177.72%
4.	2000/2001	1000	840.20	84.02%

Appendix (b)
Table - 3

Collection of Taxes for the Others Department
From 15th November 1997 to 31st March 2001

(Kyats in million)

No.	Financial Year	Collection of Taxes for the Other Departments					Total
No.	Financial Year	Commercial Tax	License Fee	Light Dues	Rubber	Lac Tax	Total
1.	15-11-97 to 31-3-98	1675.95	30.31	3.33	0.12	-	1709.71
2.	1998/1999	2899.15	38.41	7.21	0.52	-	2945.29
3.	1999/2000	3446.91	7.13	7.10	0.26	-	3461.40
4.	2000/2001	3300.12	3.69	7.95	0.24	-	3312.00

Reforms in Rules and Regulations

(a) The legislation of the Amendment of Sea Customs Act was drafted and approved by the office of Attorney - General in order to comply with the provisions of WTO Valuation Agreement {Agreement on implementation of Article VII of the GATT (1994)} since Myanmar is a member of the World Trade Organization. It is now being in the process of getting approval by the cabinet through Ministry of Finance and Revenue to promulgate new legal enactment in time.

(b) The export tariff rates used for both border and conventional trade have been reduced to zero
percent with effect from 1st April 1998 and 1st January 1999 respectively aiming to promote export - sector and to sharpen the competitive edge in the foreign market.

(c) Transit duty was abolished with effect from 1st January 2000 as a fulfillment of our commitment to the ASEAN agreement on the Facilitation of Goods in Transit.

(d) The Green Lane System has been laid out by ASEAN Customs Administrations for the rapid clearance of goods of ASEAN origins for the development of intra-ASEAN Trade. The GLS has been being implemented in Myanmar since 1st January 1999.

(e) Customs Value Declaration Form (CUSDEC 4) was prescribed with effect from 1st April 1999 to provide the implementation of the WTO Valuation Agreement.

(f) One of the ASEAN commitments, CEPT Product List and Tariff Reduction Plan, was notified accordingly as it is a basic need for the implementation of the Agreement of the CEPT Scheme for AFTA. Although the notification for the whole CEPT package had been issued, with intention to clarify the importers and exporters concerning with the CEPT, CEPT products list has been notified by the Ministry of Finance and Revenue to reduce the tariff to 5% on 62 CEPT products in compliance with H.S Code with effect from 1 January 2000.

(g) Similarly, the tariff of totally 605 products of Inclusion List has been reduced as mentioned below      and the 598 products of Temporary Exclusion List are phased into Inclusion List for the      implementation of CEPT Scheme.
     20% to 15% Line 36
     15% to 10% Line 167
     10% to 5% Line 188
     7.5% to 5% Line 214

Facilitation of Customs Procedure

     The procedures of Customs Clearance Service have been systematically reviewed to abolish duplication of works. Stream lining and one run system have been introduced in order to provided rapid and effective clearance system.
     Workshops on Customs Clearance procedures are held for the purpose of bringing up the efficiency of customs clearance agencies.
     Moreover, Public opinions are gathered and analysed to solve the unnecessary delay.
     Meeting with the representatives from the companies, enterprises and transport services agencies are held every three months to seek better transparency between each other.
      Customs Department is making efforts to establish Local Area Network (LAN) to be able to provide customs clearance on line service.

Objectives, Customs reforms, rules and regulations

Objectives

(a) To levy duty on imported goods in accordance with the existing laws, rules      and regulations.
(b) To oversee the imports and exports whether they are complied with the      existing laws and regulations or not.
(c) To investigate and prevent illegal imports and exports.
(d) To compile the data of imports and exports.
(e) To promote the external trade and support the State economic      development.
     In addition to the above-mentioned objectives, the following reforms have been made in order to implement the economic objectives laid down by the State.