Myanmar

English

Government of the Union of Myanmar Ministry of Finance and Revenue Customs Department

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.

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.

Appendix (b)
Table - 1

Collection of Customs Duty for the Customs Department
From 1st April 2001 to 31st May 2007

(Kyats in million)

Appendix (b)
Table - 2

Collection of other Receipt for the Customs Department
From 1st April 2001 to 31st May 2007

(Kyats in million)

Appendix (b)
Table - 3

Collection of Taxes for the Others Department
From 1st April 2001 to 31st May 2007

(Kyats in million)

Contact

Contact with the Customs Department can be made as follow:

Customs Department
Ministry of Finance and Revenue