October 2012

1. { }
THE REPUBLIC OF THE UNION OF MYANMAR
MINISTRY OF FINANCE &REVENUE
CUSTOMS DEPARTMENT
CUSTOMS REGULATIONS AND REFORMS
[ ]

2. { }
2ND NEW MYANMAR INVESTMENT SUMMIT
YANGON, MYANMAR
17-18 OCTOBER, 2012
CUSTOMS REGULATIONS AND REFORMS
[ ]

3. MISSION
THE MISSION OF MYANMAR CUSTOMS IS TO
ACHIEVE TRADE FACILITATION THROUGH
SIMPLIFICATION OF CUSTOMS PROCEDURES
WITHOUT ADVERSELY AFFECTING CUSTOMS
CONTROL OBJECTIVES TO MAINTAIN
PROPER COLLECTION OF REVENUE.

4. {
VISION
Myanmar Customs is 109th member of the
World Customs Organization and intend
to create Customs service which
generates the security and facilitation of
international trade, protection of social
well-being and partnership with
stakeholder.

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Vision Statement
1. To provide better service to the public and the trading
community on the basis of the Customs Service Charters and
established service performance indicators.
2. To promote transparency and full access to all regulations
and legislations being enforced by the Customs and statutory
requirements for the movement and circulation of goods and
commodities, means of transport and passengers.
3. To accelerate the Customs reform and modernization and
enhancement of public accountability.
4. To foster sustainable human resource development and
strengthen the capacity of Customs officers.
5. To provide a consistent and uniform classification of goods
and commodities for tariff purpose in line with international standards
and practices.
6. To apply uniform methods of valuation of goods and
commodities for Customs purpose on the basis of international
conventions and commitments.
7. To achieve a consistent, uniform determination of origin of
goods in accordance with established rules and practices to facilitate
trade and investment.

6. {
OBJECTIVES
- To enhance revenue collection through trade promotion.
- To prevent evasion and loss of revenue by implementing
effective control.
- To collect data for compilation of statistics on
international trade.
- To modernize and standardize customs procedures to be
in line with international practices.
- To cooperate and coordinate with other allied law
enforcement agencies, and
- To promote public image by enhancing integrity of
customs personnel.

7. MEMBERSHIP
10/8/2012 Mr.Sein Myint Deputy Director 7

8. ASEAN DIRECTORS-GENERAL MEETING
COORDINATING COMMITTEE ON CUSTOMS
CUSTOMS
CUSTOMS
PROCEDURES & CUSTOMS
ENFORCEMENT &
TRADE CAPACITY BUILDING
COMPLIANCE WORKING
FACILITATION WORKING GROUP
GROUP
WORKING GROUP

9. ASEAN ECONOMIC COMMUNITY
BALI SUMMIT IN OCTOBER 2003
BALI CONCORD II
ASEAN ECONOMIC COMMUNITY
ASEAN SOCIO-CULTURAL COMMUNITY
ASEAN SECURITY COMMUNITY
12TH ASEAN SUMMIT (SINGAPORE) IN JANUARY 2007
TO HASTEN THE ESTABLISHMENT OF ASEAN
ECONOMIC COMMUNITY BY 2015

10. ASEAN ECONOMIC COMMUNITY
The ASEAN aims to develop Asean Economic
Community by the year 2015 in order to introduce
the free flow of goods, services, investment and
skilled labour, and freer flow of capital.
-Customs integration in the region is a key element
in realization of the ASEAN Economic Community.
-Strategic Plan of Customs Development was
formulated for customs integration.

11. { STRATEGIC PLAN OF CUSTOMS DEVELOPMENT
1. Tariff Classification
2. Customs Valuation
3. Origin Determination
4. Establishment of e-customs and ICT application
5. Customs Clearance
6. Customs Transit
7. Partnership with Businesses and Trading Community
8. Authorized Economic Operator
9. Customs Post Clearance Audit
10. Customs Enforcement And Mutual Assistance
11. Public Security and Protection of the Society
12. Customs Reform and Modernization
13. Customs Human Resource Development
14. Narrowing the Development Gap
15. Knowledge-based Service

12. CUSTOMS PROCEDURES AND TRADE FACILITATION
WORKING GROUP
Tariff Classification;
Customs Valuation;
Origin Determination of ASEAN Trade in Goods Agreement;
Establishment of ASEAN e-Customs and ICT applications in Customs
for Trade Facilitation;
Customs Clearance;
Customs Transit ;
Partnership with businesses and the trading community;
Authorized Economic Operator ;

13. CUSTOMS ENFORCEMENT AND COMPLIANCE
WORKING GROUP
Customs Post Clearance Audit
Customs Enforcement and Mutual Assistance Public
Security and Protection of the Society
CUSTOMS CAPACITY BUILDING WORKING GROUP
Customs Reform and Modernization
Customs Human Resource Development
Narrowing the Development Gap
Knowledge Based Service

14. { CUSTOMS REFORM AND MODERNIZATION (SPCD-12)
a. this SPCD pursues the modernization of customs
administration based on the following values:
- integrity
- accountability
- transparency
- Enhancement of the quality of Customs services to the
public;
- Enhancement of customs integrity
One of the objectives of Myanmar Customs is to
modernize and standardize customs procedures
to be in line with international standards.

15. { CUSTOMS REFORM AND MODERNIZATION (SPCD-12)
With globalization, it becomes a necessity for customs
administrations to provide efficient and effective service to the
trading community.
Towards this end, Customs administration should invest on
reforms and modernization.
Similarly, Customs administration should continuously
enhance its capacity building effort in facing the challenges of
the globalized world.
Customs reform and modernization (CRM) is one of the
Strategic Plan of Customs Development (SPCD) endorsed
under the Vientiane Action Program (VAP).

16. { CUSTOMS LAWS
THE SEA CUSTOMS ACT (1878)
THE LAND CUSTOMS ACT (1924)
THE TARIFF LAW (1992)
- “THE LAW AMENDING THE SEA CUSTOMS ACT”
has been submitted to the Office of Attorney-
General for approval.
- World Trade Organization Valuation Agreement
(WTOVA) and Post Clearance Audit can be
practiced when the above-mentioned law is
approved and enacted.

17. { TARIFF ELIMINATION
Tariff on all intra-ASEAN goods will be eliminated in
accordance with the schedules and commitments.
2003 2007 2008 2010 2012 2015 2018
Asean 6 60% 80% - 100% - - -
CLMV - - 60% - 80% 93% 100%

18. { TARIFF CLASSIFICATION
Being a member of the World Customs
Organization (WCO) and the Association of
South East Asian Nations (ASEAN),
Contracting party of Harmonized System (HS)
Convention, Myanmar Customs has amended
Custom Tariff of Myanmar every four or five
years.
CUSTOMS TARIFF OF MYANMAR (2012), based
on WCO HS amendment (2012) and ASEAN
Harmonized Tariff Nomenclature (2012/1) has
been implemented since 1st January 2012.

19. { CUSTOMS VALUATION
World Trade Organization Valuation
Agreement will be implemented
after the approval of the
amendment of the Sea Customs
Act.
Currently, customs valuation is
practiced in accordance with Sea
Customs Act 30 (a) and (b).

20. { IMPORT CLEARANCE
Normally, the import requirement for
clearance are as follows:-
(a) Import license ( Ministry of Commerce)
(b) Invoice
(c) Packing List
(d) Airway bill / Bill of lading
(e) Letter of Credit
(f) Recommendation from the department
concerned if necessary.

21. { EXPORT CLEARANCE
As a developing country majority of Myanmar Export
cover agricultural products, marine products and
forest products. The requirement are simply as
follows:
(a) Export license (Ministry of Commerce)
(b) Letter of credit
(c) Invoice
(d) Packing list
(e) Pre-shipment Inspection Certificate (Agricultural
products)
(f) Other Related documents from the departments
concerned (if necessary)

22. { E-CUSTOMS AND ICT APPLICATION
Myanmar E-Customs System was introduced on
29th August , 2011. E-customs is being
implemented as follows:
(a) (29.8.2011) Export
(b) (17.10.2011) CMP Import
(c) (14.12.2011) CMP Export
(d) (2.1.2012) Import / SO Case
E-customs system is being developed by a local
ICT Company and now foreign companies are
proposing for National Single Window (NSW).

23. MYANMAR E-CUSTOMS SYSTEM TRAINING
23

24. E-CUSTOMS ACTIVITIES TO NSW
ASW
2013-2015
NSW
2012-2014 Phase -4
2012-2013 Phase-3
e-Customs Single
Window
2011-2012 Phase-2
2008-2011 Phase-1

25. { SINGLE WINDOW
ASEAN SINGLE WINDOW AGREEMENT WAS SIGNED AT
THE MEETING OF ASEAN ECONOMIC MINISTERS
MEETING IN 2005 .
The Asean single Window is an environment where
ten National Single Windows of individual member
countries operate and integrate.
National Single Window enables a single submission
of data and information, a single and synchronous
processing of data and information and a single
decision-making for customs clearance of cargo,
which expedites the customs clearance, reduce
transaction time and costs, and thus enhance trade
efficiency and competitiveness.

26. { POST CLEARANCE AUDIT
OBJECTIVES
- To ensure fairness of taxation
- To keep order of Customs Clearance
procedures
- Not to disturb smooth flow of cargo
distribution
CUSTOMS MEASURES
To verify declarations after clearance in order to confirm
appropriate declarations were done by importers.
When wrong or inappropriate declarations are found in
the Audit, Customs give instructions, advices to
importers and urge them to amend declarations and pay
the shorted amount of duty/tax.

27. { RISK MANAGEMENT IN FUTURE
RISK MANAGEMENT
-Aims to reduce or avoid the chance of injury,
damage , loss or danger.
RISK MANAGEMENT IN CUSTOMS
- Risk is the potential for non-compliance with
customs laws.
-A useful tool for trade facilitation

28. { NON-INTRUSIVE INSPECTION (NII) EQUIPMENTS
Non intrusive inspection (NII) equipment and
radiation detection equipment should be
available and used for conducting
inspections, where available and in
accordance with risk assessment. This
equipment is necessary to inspect high-risk
containers or cargo quickly, without
disrupting the flow of legitimate trade.

29. X-RAY SCANNING MACHINE AT MUSE CHECKPOINT
(MYANMAR-CHINA BORDER)

30. X-RAY SCANNING MACHINE AT ASIA WORLD PORT TERMINAL
(YANGON)

31. { EXPANSION OF ORGANIZATION
Myanmar is going to develop three Special
Economic Zones :
- Thilawa SEZ in Yangon region,
- Dawei Deep-sea SEZ in Taninthayi Region in
the southern part of Myanmar
- Kyaukphyu Deep-sea SEZ in Rakhine Region
in the east part of Myanmar.
Due to increasing workload, Myanmar
Customs will have to recruit more officers to be
designated in those SEZs.

32. {
THANK YOU
FOR
YOUR ATTENTION
Cooperation of other government
administrations and business sector
is much appreciated.