myanmar customs

7/13/2019 Myanmar Customs

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Customs Procedure & Tariff onImportation of Equipment and

Materials for Construction

Republic of the Union of Myanmar

Ministry of Finance

Customs Department

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PRESENTATION OUTLINE

Introduction

- Mission- Objectives

- The Main Functions

- Laws and Regulations

Myanmar Customs Tariff Mission

- Customs Duties on Import

Customs Clearance Procedure

- Import Clearance Procedure

- Normal Import

- Temporary Admission

- Drawback System

Customs Duty for Construction Materials2


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INTRODUCTION

Mission

To achieve Trade Facilitation through simplification

of customs procedures, without adversely effecting

customs control objectives to maintainproper collection of revenue.

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Objectives

The Objectives of Myanmar Customs are as follow;

(a) To enhance revenue collection through Trade

Promotion.

(b) To prevent evasion and loss of revenue by

implementing effective control measures.(c) To collect data for compilation of statistic on

International trade.(d) To modernize and standardize customs procedures to

be in line with international practices.(e) To co-operate and co-ordinate with other allied law

enforcement agencies.

( f )To promote public image by enhancing integrity of

customs personnel. 4


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The Main Functions

(a) To examine and monitor importation and exportation of goods.

(c) To assess and levy duties.

(b) To examine passengers and their baggage entering or leaving

Myanmar.

(d) To enforce the provisions of the Sea Customs Act, Land

Customs Act, Tariff Act and other related Acts.

(e) To combat commercial fraud.

(f) To ensure that all goods entering or leaving the territory ofMyanmar are correctly entered.

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LAWS REGULATIONS

THREE MAIN LAWS AND OTHER RELATED

ACTS

THE SEA CUSTOMS ACT (1878 )

THE LAND CUSTOMS ACT ( 1924 )

TARIFF LAW (1992)

There are (37) related Acts and Laws.
http://localhost/var/www/apps/conversion/tmp/scratch_2/37%20Acts.docxhttp://localhost/var/www/apps/conversion/tmp/scratch_2/37%20Acts.docx


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MYANMAR CUSTOMS TARIFF 2012

Hard Copies available at Myanmar Customs (10,000Kyats

Soft Copies available at Myanmar Customs Website

www.myanmarcustoms.gov.mm and WTO Website

www.wto.org 7
http://www.myanmarcustoms.gov.mm/http://www.wto.org/http://www.wto.org/http://www.myanmarcustoms.gov.mm/


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CUSTOMS DUTIES ON IMPORT

Sr. Rate No. of Lines1 0 380

2 0.1 2

3 0.5 123

4 1 2919

5 1.5 1219

6 2 219

7 3 813

8 4 101

9 5 877

10 7.5 625

11 10 626

12 15 1151

13 20 333

14 30 112

15 40 58

9558Total

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IMPORT CLEARANCE PROCEDURE

1. Normal Import

2. Temporary Admission

3. Drawback System

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IMPORT PROCEDURE

Noting

Appraising Groups

Duty

Payment at Cash

Ports

Computer Section

(Trade Data Entry)


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REQUIRED DOCUMENTS

Invoice

Packing List

Bill of Lading/ Air Way Bill

Bill of Exchange

Import License


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NOTING SECTION

The Noting officer checks the correctness

and completeness of the documents


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APPRAISING GROUP


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Data Entry for Trade Statitics

COMPUTER SECTION


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CASH

Customs Duty and Commercial Tax payment is

made at Cash


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(1) NORMAL IMPORT

Normal Import means customsprocedures under which certain goods can

be brought into a customs territory totally

for payment of import duties and taxes.

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(2) TEMPORARY ADMISSION

Temporary admission means customs

procedures under which certain goods can

be brought into a customs territory

conditionally relieved totally or partially forpayment of import duties and taxes ; such

goods must be imported for a specific

purpose and without having undergone

any change except normal depreciation dueto the use made of them.

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TEMPORARY ADMISSION

(CONTINUE)

Temporary Admission Procedure

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* The importer who want to import goods viaTemporary Admission System needs to apply

for permission to Director General (Customs

Department ) through Export Import Section.

* The following documents must be in theprocess of customs clearance - - -

(1) Permitted letter from Director General for

above application.

(2) Customs Import Declaration

(3) Invoice

(4) Packing List

(5) Other documents to submit together if necessary


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TEMPORARY ADMISSION

(CONTINUE)

Goods related following events will be allowed

to import with limited (6) months period for temporary

admission without submitting import permit and

paying Duties.

1) Exhibitions, Fairs , Meetings and similar events.

2) Containers, pallets, Packing , Samples

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Goods related following events , owned by a person who

outside the territory of temporary admission will be allowed to

import with limited (12)months period without submitting

import permit and paying Duties.1) Professional Equipment

2) Goods in connection with manufacturing operation

3) Goods related with Education, Scientific and Cultural purposes

(not allowed to be used for business purpose)

4) Imported goods for tourism advertisement

5) Sports equipments

6) Goods imported for humanitarian purpose .

(e.g. medical surgical, laboratory equipments (use in hospital,

clinic, and other medical organization. Use for emergency only,

not to use for business purpose)

7) Live animals.

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TEMPORARY ADMISSION

(CONTINUE)


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The goods for personal used whether

accompanied or not will be permittedprovisionally until their departure time without

paying duties and submitting import permit.

The vehicles brought by foreigners for local

use will be allowed to import provisionally until

the end of their visa.

( not allowed to hire business purposes)

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TEMPORARY ADMISSION

(CONTINUE)


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Extension Procedure

The goods imported provisionally must be re-

exported on the accomplishment of targeted

period . In case of failure to re-export due to any

reason , application for extension may be made

two weeks in advance to the Director-General (or)

authorized person . If necessary , The Director-

General can extend one year more permit

duration after consideration of application.

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TEMPORARY ADMISSION

(CONTINUE)


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The following must be done for the one who fail to re-

export during the targeted period;

1) The one who fail to re-export goods within the

period without further application for extension ,

needs to pay duties upon customs value at the

time of importation and action will be taken

according to the existing law.

2) The action will be taken in accordance with

formalities and collect duties and taxes upon

imported value if importer fail to re-export during

the period and apply for local use.

3) As regard waste, except reasonable amount (or)

portion due to the nature of work , need to pay duties

and taxes upon customs value of the remaining

portion. 24

TEMPORARY ADMISSION

(CONTINUE)


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Due to the grounds of the social , politics ,

economy ,security and culture of the state, the

provisional importation of limited and

prohibited goods shall be considered uponeach event.

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TEMPORARY ADMISSION

(CONTINUE)


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(3) DRAWBACK

Drawback means the customs procedureby which the total import customs duties and

taxes must be collected and 7 by 8 portion of

above collected duties have to be pay back at

the time of re-exportation in- accord with SeaCustoms Act.


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(3) DRAWBACK (CONTINUED)

Generally by mean of importation with

drawback system , the limit period will be up to

two years from the date of importation. But, total

three years limit will be allowed including oneyear extension permit from Director General

(Customs) .


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Drawback Procedure

* The goods , permitted by Myanma Investment

Commission and Ministry of Commerce , such as

for Business, Vehicles , mechanical , machinery

equipment to be allowed to import via drawbacksystem.

* The exported goods must be the same as the

goods which levied at the time of importation

* The re-exported goods must be original goods

,except depreciation .

(3) DRAWBACK (CONTINUED)


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FTAS

ASEAN Free Trade Area (AFTA)

ASEAN-Korea Free Trade Area (AKFTA)

ASEAN-Japan Free Trade Area (AJFTA)

ASEAN-China Free Trade Area (ACFTA) ASEAN-Australia New Zealand Free Trade Area

(AANZ FTA)

ASEAN-India Free Trade Area (AIFTA)

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Tariff Reduction Schedule under ATIGA

(ASEAN)

Import with Form D can enjoy-------

In 2012, 80% Tariff EliminatedIn 2015, 97% Tariff Elimination

In 2018, 100% Tariff Elimination

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CUSTOMS DUTY FOR CONSTRUCTION

MATERIALS

Sr.No Commodity Customsduty rate

Commercialtax rate

1 Preprinted Galvanized Sheet in

Coil

1% 5%

2 Aluminum Mirror (3mm) 7.5% 5%

3 Laminate Flooring 5% 5%

4 Paints 7.5% 5%

5 Steel Structure 1.5% 5%

6 Iron Scaffolding 1.5% 5%

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CUSTOMS DUTY FOR CONSTRUCTION MATERIALS


Commercialtax rate

7 Gypsum Board 1.5% 5%

8 Flaxy Board 1.5% 5%

9 PVC Flooring 7.5% 5%

10 Stone Powder 3% 5%

11 Bolt & Nut (Multi Size) 1% 5%

12 Stainless Steel Pipe 1.5% 5%

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Commercialtax rate

13 Celling Bar & Accessories 1.5% 5%

14 Iron Sheet 1% 5%

15 PVC Conduct Pipe 3% 5%

16 PVC Cable 1% 5%

17 Aluminum Composite Panel 3% 5%

18 Home Furniture 15 % 5%

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Commercialtax rate

19 Fan 7.5% 5%

20 Air Compressor 1% 5%

21 Steel Door 1.5% 5%

22 Steel Door Hinges 1% 5%

23 Window Frame of Wood 3% 5%

24 Window Panes , Glass 3% 5%

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Commercialtax rate

25 Windows, Aluminum including

Frames

3% 5%

26 Windows, Iron or Steel includingFrames

1.5% 5%

27 Section , U , I , or H Hot -Rolled 1.5% 5%

28 T Section 1.5% 5%

29 Deformed Bar 1% 5%

30 G.I Plain Sheet 1.5% 5%

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Sr.No Commodity Customs

duty rate

Commercial

tax rate

31 M.S Angle Channel 1.5% 5%

32 Bean 1.5% 5%

33 Iron Rod 1% 5%

34 Galvanized Steel Sheet 1% 5%

35 Roofing Titles 1.5% 5%

36 G. I Wire 1.5% 5%

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CUSTOMS DEPARTMENT


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FOR MORE INFO.

Public Relation Section

Customs Department

(or)

Import & Export Control Division

Customs Department

[email protected]@mptmail.net.mm
mailto:[email protected]:[email protected]:[email protected]:[email protected]

myanmar customs

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