The Law Amending the Sea Customs Act
The Law Amending the Sea Customs Act
(The Pyidaungsu Hluttaw Law No. 13, 2015)
The 13th Waning of Taboung, 1376 M.E.
(17 March, 2015)
The Pyidaungsu Hluttaw hereby enacts this Law.
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) 1. This Law shall be called the Law Amending the Sea Customs Act.
2. The expression “President of the Union”, the expressions “Union of Burma”, “the United Kingdom, India or
Pakistan and the Union of Burma”, the expression “Financial Commissioner”, the expression
“Commissioner of Customs”, the expression “Customs-collector”, the expression “real value”, the
expression “bill of entry”, the expression “vessel”, the expression “the Tariff Act, 1953”, the expression
“the Board of Management for the Port of Rangoon”, the expression “the Press Registration Act”
contained in the Sea Customs Act shall be substituted by the expression “Ministry of Finance”, the
expression “the Republic of the Union of Myanmar”, the expression “Union Minister of Finance”, the
expression “Director-General of Customs”, the expression “Competent Customs Official”, the expression
“customs value”, the expression “import declaration”, the expression “conveyance”, the expression “the
Tariff Law”, the expression “Myanmar Port Authority”, the expression “Printing and Publishing Law”
respectively.
3. Subsections (f) and (g) of section 3 of the Sea Customs Act shall be substituted as follows:
“Interpretation.
“(f) “conveyance” means any vehicle which navigates by air, by sea or by land used for the industrial
or commercial transport of goods. Such expression includes lighters and barges, square-rigged or
ship borne, hovercraft, aircraft, road vehicle (including trailers, semi-trailers and combinations of
such vehicles), railway rolling stock which is used for the transport of persons for remuneration, or
which is driven whether or not for remuneration.”
“(h) “master” when used in relation to any conveyance means any person having command or charge
of such conveyance. This expression also includes such person having command or charge of any
kind of conveyance used to travel on and to convey anything by sea, by air or by land. But this
expression does not include “pilot” and “harbour-master”.”
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4. After subsection (k) of section 3 of the Sea Customs Act, subsections (l), (m) and (n) shall be inserted as
follows:
“Interpretation.
“(l) “Import Declaration” means all documents including but not limited to, Declarations, Permits,
Licenses, and Trade Documents that are required from time to time to be submitted to the Customs
Department for customs clearance or any other purpose, for the importation of goods shall be in
the form, including electronic documents and data messages, prescribed by the Director-General of
Customs.”
“(m) “Export Declaration” means all documents including but not limited to, Declarations, Permits,
Licenses, and Trade Documents that are required from time to time to be summited to the Customs
Department for customs clearance or any other purpose, for the exportation of goods shall be in
the form, including electronic documents and data messages, prescribed by the Director-General of
Customs.”
“(n) “Illegal Goods” means any goods which makes importation or exportation or transition to be
prohibited or restricted by this Act or any other existing laws.””
5. Subsection (d) of section 18 of the Sea Customs Act shall be inserted as follows:
“Prohibitions.
“(d) goods applied to a counterfeit trade-mark or any other existing laws, goods which import a false
trade description.””
6. In section 18 of the Sea Customs Act,
(a) subsection (f) shall be deleted.
(b) subsection (g) shall be deleted.
7. Section 19 of the Sea Customs Act shall be inserted as follows:
“Power to prohibit or restrict importation or exportation of goods.
“19. Any Union Ministry or Ministry of Finance assigned by the Union Government may from time to time,
by notification in the Gazette, prohibit or restrict the bringing or taking by any means of transport for
those goods of any specified description into or out of the Republic of the Union of Myanmar, or any
specified region thereof, either generally or from or to any specified country, region, port or place
beyond the limits of the Republic of the Union of Myanmar.
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The Law Amending the Sea Customs Act
Any person who imports or exports any illegal goods which have prohibited or restricted shall be taken
action by existing Laws.””
8. The expression “by sea” contained in section 22 of the Sea Customs Act shall be substituted by the
expression “by any means of transport”.
9. Section 30 of the Sea Customs Act shall be inserted as follows:
“Customs Value defined.
My an
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) “30. Notwithstanding anything contained in any other existing laws as regards the determination of
customs value, in determining the customs value under this Act, the Ministry of Finance may, from
time to time, by notification in the Gazette, in order to levy customs duties according to the law on any
goods exported or imported by any means, impose the procedure, rules and regulations to be abided
in determining the customs value.””
10. The expression “one year” contained in third paragraph of section 39 of the Sea Customs Act shall be
substituted by the expression “seven years”.
11. The expression “three months” contained in section 40 of the Sea Customs Act shall be substituted by the
expression “one year”.
12. Section 42 of the Sea Customs Act shall be substituted as follows:
“Drawback allowable on re-export.
“42.When any goods, which have been imported by drawback system, by any means into any customs-
port from any foreign port, due customs duties shall be paid since such goods had been imported. If
such goods upon which duties of customs have been paid and are capable of being easily identified or
stores for use on board or ship equipment using on board are to be re-exported from such customs-
port to any foreign port, correspond with the provisions of importation, seven-eight of such duties
shall repaid as drawback.
Provided that, in every such case, the goods be identified to the satisfaction of Competent Customs
Official at such customs-port, and that the re-export be made within two years from the date of
importation, as shown by the records of the custom-house.
Provided further that, the Director-General of Customs may extend one year as the term of period. If it is
necessary to extend the term of period permitted by the Director-General of Customs, Union Minister
of Finance may extend the term case by case for the interest of the state.””
13. After section 43-A of the Sea Customs Act, section 43-B shall be inserted as follows:
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The Law Amending the Sea Customs Act
“Power to make Procedure concerning Temporary Admission.
“43-B. The Director-General of Customs has the power to prescribe notification relating to the function,
procedures, duration of time, security deposits and fines in respect of the temporary admission of
goods.””
14. The expression “five kyats” contained in subsection (c) of section 50 of the Sea Customs Act shall be
substituted by the expression “the amount of money prescribed by the Director General of Customs from
time to time”.
15. The expression “not exceeding five kyats” contained in fourth paragraph of section 71 of the Sea Customs
Act shall be substituted by the expression “the amount of money prescribed by the Director-General of
Customs from time to time”.
16. The expression “the wharf belonging to any port commissioners, Port Trust or other public body or
company” contained in subsection (b) of section 85 of the Sea Customs Act shall be substituted by the
expression” “the wharf belonging to the Myanmar Port Authority or the government organization or
private or public company”.
17. Section 139 of the Sea Customs Act shall be substituted as follows:
Additional charge on goods cleared for shipment after port-clearance granted.
“139. When goods are cleared for shipment on an export declaration presented after port-clearance has
been granted, the Competent Customs Official may, if he thinks fit, levy, the amount of charge
prescribed by the Director-General of Customs from time to time, in addition to regular payable
customs duties for such goods”.”
18. The expression “steam vessel” contained in fourth paragraph of section 164 of the Sea Customs Act shall
be substituted by the expression “ship-borne”.
19. The expression “is square-rigged or propelled by steam” contained in first paragraph of section 165 of the
Sea Customs Act shall be deleted.
20. In section 167 of the Sea Customs Act,
(a) The expression “one hundred kyats”, the expression “two hundred kyats”, the expression “five
hundred kyats”, the expression “one thousand kyats”, the expression “two thousand kyats”, the
expression “four thousand kyats” contained in Penalties column of the schedule shall be substituted
by the expression “fifty thousand kyats”, the expression “ one hundred thousand kyats”, the expression
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“two hundred and fifty thousand kyats”, the expression “five hundred thousand kyats”, the expression
“ten hundred thousand kyats”, the expression “twenty hundred thousand kyats” respectively.
(b) The serial No.1 of the schedule shall be substituted as follows:
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) Offences
1._If any person fails to comply
with the issued rules,
regulations, orders,
notifications, directives and
procedures in respect of this
Act,
Section of this
Act to which
offence has
reference
General
Penalties
such goods shall be liable to confiscation or any person
concerned in any such offence shall be liable to a penalty not
exceeding three times of the customs value of the goods or
such person concerned shall, on conviction of any such
offence before a Magistrate, be liable to imprisonment for a
term not exceeding three years.
(c) The serial No.3 of the schedule shall be substituted as follows:
Offences
3._If any person ship or land goods, or aid in the shipment or landing
of goods, or knowingly keep or conceal, or knowingly permit or
procure to be kept or concealed, any goods shipped or landed, or
intended to be shipped or landed, contrary to the provisions of this
Act, or if any person be found to have been on board of any
conveyance liable to confiscation on account of the commission of an
offence under No.4 of this section, while such conveyance is within
any bay, river, creek or arm of the sea which is not a port for the
Section of this
Act to which
offence has
reference
General
Penalties
such person shall be
liable to a penalty not
exceeding three times of
the customs value of the
goods.
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shipment and landing of goods,
(d) The serial No.5 of the schedule shall be substituted as follows:
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) Section of this
Act to which Offences
offence has
reference
5._If any goods are put, without the authority of the proper
officer of Customs, on board of any tug-steamer or pilot-
conveyance from any seagoing conveyance inward-bound,
or if any goods are put, without such authority, out of any
tug-steamer or pilot-conveyance for the purpose of being 11
put on board of any such conveyance outward-bound, or if
any goods on which drawback has been granted are put,
without such authority, on board of any tug-steamer or pilot
conveyance for the purpose of being re-landed,
(e) The serial No.8 of the schedule shall be substituted as follows:
Offences
Section of
this Act to
which
offence has
reference
Penalties
such goods shall be liable to
confiscation; any person
concerned in any such offence
shall be liable to a penalty not
exceeding three times of the
customs value of the goods.
Penalties
8._If any goods, the importation or exportation of
which is for the time being prohibited or
restricted by or under chapter IV of this Act, be
imported into or exported from the Republic of
18 and 19
such goods shall be liable to confiscation; any
person concerned in any such offence shall be
liable to a penalty not exceeding three times
of the customs value of the goods or such
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My an
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the Union of Myanmar contrary to such
prohibition or restriction, or if any attempt be
made so to import or export any such goods, or if
any such goods be found in any package
produced to any officer of Customs as containing
no such goods, or if any such goods, or any
dutiable goods, be found either before or after
landing or shipment to have been concealed in
any manner on board of any conveyance within
the limits of any port in the Republic of the Union
of Myanmar, or if any goods, the exportation of
which is prohibited or restricted as aforesaid, be
brought to any wharf in order to be put on board
of any conveyance for exportation contrary to
such prohibition or restriction,
(f) The serial No.10 of the schedule shall be substituted as follow:
Offences
10._If any goods, on the entry of
which for re-export drawback has
been paid, are not duly exported, or
are unshipped or re-landed at any
customs-port (not having been duly
re-landed or discharged under the
provisions of this Act),
Section of this
Act to which
offence has
reference
42 and 43
person concerned shall, on conviction of any
such offence before a Magistrate, be liable to
imprisonment for a term not exceeding three
years.
Penalties
such goods, together with any conveyance used in so
unshipping or re-landing them, shall be liable to
confiscation; and the master of the conveyance from
which such goods are so unshipped or re-land and any
person by whom or by whose orders or means such
goods are so unshipped or re-landed, or who aids or is
concerned in such unshipping or re-landing, shall be
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liable to a penalty not exceeding three times the
customs value of such goods.
(g) The serial No.11 of the schedule shall be deleted.
(h) The serial No.20 of the schedule shall be substituted as follows.
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)Section of this Act to which
Offences Penalties offence has
reference
20._If any bill of landing or copy required under section 58 is false
and the master is unable to satisfy the Competent Customs Official
that he was not aware of the fact, or if any such bill or copy has
been altered with fraudulent intent, or if the goods mentioned in
any such bill or copy have not been bona fide shipped as shown
therein, or if any such bill of lading, or any bill of landing of which
a copy is delivered, has not been made previously to the departure
of the conveyance from the place where the goods referred to in
such bill of lading were shipped, or if any part of the cargo has
been staved, destroyed or thrown overboard, or if any package
has been opened and such part of the cargo or such package be
not accounted for to the satisfaction of Competent Customs
Official,
the master of the
conveyance shall be liable
58 to a penalty not exceeding
three times the customs
value of the goods.
(i) The serial No.27 of the schedule shall be substituted as follows:
Section of this
Act to which Offences
offence has
reference
Penalties
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The Law Amending the Sea Customs Act
My an
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27._If the master of any conveyance laid up by
the withdrawal of the officer of Customs shall,
before application is made by him for an officer
of Customs to superintend the receipt of cargo,
cause or suffer to be put on board of such
conveyance any goods whatever, in
contravention of section 70,
(j) The serial No.28 of the schedule shall be substituted as follows:
Offences
28._If any master of a conveyance, in any case
other than that provided for by No.27, causes or
suffers any goods to be discharged, shipped or
water-borne contrary to any of the provisio s of
section 70,72 or 75,
such master shall be liable to a penalty not
exceeding three times the customs value of
the goods, and the goods, if protected by a
70 pass, shall be liable to be re-landed for
examination at the expense of the
conveyance, and, if not protected by a pass,
shall be liable to confiscation.
Section of this
Act to which
offence has
reference
70, 72 and 75
Penalties
such master shall be liable to a penalty not
exceeding three times the customs value of
the goods and all goods so discharged,
shipped or water-borne shall be liable to
confiscation.
(k) The serial No.33 of the schedule shall be substituted as follow:
Section of this Act to
Offences which offence has Penalties
reference
33._If any master of a conveyance discharges or such master shall be liable to a
suffers to be discharged any goods not duly 55 and 82 penalty not exceeding three times
entered in the manifest of such conveyance, the customs value of the goods.
(l) The serial No.35 of the schedule shall be substituted as follows:
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Section of this Act
Offences to which offence Penalties
has reference
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)35._If any goods are found on board in excessof those entered in the manifest, or not 55 and 82
corresponding with the specification therein
contained,
(m) The serial No.37 of the schedule shall be substituted as follows:
Offences
37._If it be found, when any goods are entered
at, or brought to be passed through, a customs-
house, either for importation or exportation,
that- (a) the packages in which they are
contained differ widely from the description
given in the import declaration or application for
passing them, or (b) the contents thereof have
been wrongly described in such import
declaration or application as regards the
denominations, characters, or conditions
according to which such goods are chargeable
with duty, or are being imported or exported, or
(c) the contents of such packages have been
Section of
this Act to
which
offence has
reference
86 and 137
such goods shall be liable to confiscation,
or to charge with such a fine upon any
goods as the Chief Officer of Customs
prescribes.
Penalties
such packages, together with the whole of the
goods contained therein, shall be liable to
confiscation, and every person concerned in
any such offence shall be liable to a penalty
not exceeding three times the customs value of
the goods or every person concerned. shall, on
conviction of any such offence before a
Magistrate, be liable to imprisonment for a
term not exceeding three years.
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My an
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(M LIS
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mis-stated in regard to sort, quality, quantity or
value, or (d) goods not stated in the import
declaration or application have been concealed
in, or mixed with, the articles specified therein,
or have apparently been packed so as to deceive
the officers of Customs, and such circumstance
is not accounted for to the satisfaction of the
Competent Customs Official,
(n) The serial No.40 of the schedule shall be substituted as follows:
Offences
40._If any prohibited or dutiable goods
are found, either before or after landing,
concealed in any passenger’s baggage,
Section of this Act
to which offence
has reference
General
(o) The serial No.41 of the schedule shall be substituted as follows:
Offences
41._If any goods entered to be warehoused are carried
into the warehouse, unless with the authority, or under
the care, of the proper officers of Customs, and in such
manner, by such persons, within such time, and by
Penalties
such passenger shall be liable to a penalty not
exceeding three times the customs value of such
goods and such goods shall be liable to
confiscation.
Section of this
Act to which
offence has
reference
93
Penalties
such goods shall be liable to
confiscation and any person so
carrying them shall be liable to a
penalty not exceeding three times the
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such roads or ways, as such officers direct, customs value of the goods.
(p) The serial No.45 of the schedule shall be substituted as follows:
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)Offences
45._If the keeper of any public warehouse,
or the licensee of any private warehouse,
neglects to stow the goods warehoused
therein so that easy access may be had to
every package and parcel thereof,
Section of this
Act to which
offence has
reference
Chapter XI
(q) The serial No.50 of the schedule shall be substituted as follows:
Offences
50._ If any goods, after being duly warehoused, are
fraudulently concealed in, or removed from, the
warehouse, or abstracted from any package, or
transferred from one package to another, or
otherwise, for the purpose of illegal removal or
concealment,
Section of this
Act to which
offence has
reference
Chapter XI
(r) The serial No.52 of the schedule shall be substituted as follows:
Offences Section of this
Penalties
such keeper or licensee shall, for every such
neglect, be liable to a penalty not exceeding one
million kyats and shall further be liable to have
his license cancelled for his neglect to abide by
the Customs officer’s proper instructions.
Penalties
such goods shall be liable to
confiscation, and any person concerned
in any such offence shall be liable to a
penalty not exceeding three times the
customs value of such goods.
Penalties
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My an
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(M LIS
) 52._If any goods be removed from the warehouse
in which they were originally deposited, except in
the presence, or with the sanction, of the proper
officer, or under the proper authority for their
delivery,
(s) The serial No.53 of the schedule shall be substituted as follows:
Offences
53._If any person illegally takes
any goods out of any warehouse
without payment of duty, or aids,
assists, or is concerned therein,
Section of this
Act to which
offence has
reference
Chapter XI
Act to which
offence has
reference
Chapter XI
such goods shall be liable to confiscation
and any person so removing them shall be
liable to a penalty not exceeding three
times the customs value of such goods.
Penalties
such person shall be liable to a penalty not exceeding
three times the customs value of the goods or such
person shall, on conviction of any such offence before a
Magistrate, be liable to imprisonment for a term not
exceeding three years.
(t) The serial No.55 of the schedule shall be substituted as follows:
Section of this Act to
Offences which offence has Penalties
reference
56._If any goods be taken on board of any
conveyance at any customs-port in
contravention of section 136.
136
the master of such conveyance shall be
liable to a penalty not exceeding three times
the customs value of the goods.
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(u) The serial No.56 of the schedule shall be substituted as follows:
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) Offences
56._If any goods not specified in a duly passed
shipping bill are taken on board of any
conveyance, contrary to the provisions of
section 137,
Section of this Act
to which offence
has reference
137
(v) The serial No.57 of the schedule shall be substituted as follows:
Offences
57._If any goods specified in the manifest of any
conveyance, or in any shipping bill, are not duly
shipped before the departure of such conveyance, or
are re-landed, and notice of such short-shipment or re-
landing be not given as required by section 140,
Section of this
Act to which
offence has
reference
140
(w) The serial No.60 of the schedule shall be substituted as follows:
Penalties
the master of such conveyance shall be
liable to a penalty not exceeding three
times the customs value of such goods.
Penalties
the owner of such goods shall be
liable to a penalty not exceeding three
times the customs value of such
goods and such goods shall be liable
to confiscation.
Section of this Act to
Offences which offence has Penalties
reference
60._If any person, without a special pass from an such person shall be liable to a 154
officer of Excise at the place of exportation, re-lands penalty not exceeding three times
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or attempts to re-land any spirit shipped for the customs value of such spirit.
exportation,
(x) The serial No.61 of the schedule shall be substituted as follow:
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(M LIS
)Offences
61._If any person willfully
contravenes any rule relating to
spirits made under section 155,
Section of this Act to
which offence has
reference
155
Offences
62._If, in contravention of any rules made under
section 157, any goods are taken into, or put out of,
or carried in, any coasting-conveyance, or if any such
rules be otherwise infringed,
Section of this Act
to which offence
has reference
157
(z) The serial No.65 of the schedule shall be substituted as follow:
Section of this
Act to which Offences
offence has
reference
Penalties
such person shall be liable to a penalty not
exceeding three times the customs value of such
spirit and all such spirits shall be liable to
confiscation.
(y) The serial No.62 of the schedule shall be substituted as follows:
Penalties
the master of such coasting-
conveyance shall be liable to a
penalty not exceeding three times the
customs value of the goods.
Penalties
65._If the person executing any bond given 161 such person shall be liable to a penalty not
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under section 161 fails to produce the exceeding the amount of customs value which
certificate mentioned in the same section, would have been chargeable on the export-cargo
or to show sufficient reason for its non- of the conveyance had she been declared to be
production, bound to a foreign port.
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) (aa) The serial No.70 of the schedule shall be substituted as follows:
Offences
70._If, contrary to the provisions of this, or any other law for
the time being in force relating to the Customs, any goods
are laden on board of any conveyance in any customs-port
and carried coastwise, or if any goods which have been
brought coastwise are so unladen in any such port, or if any
goods are found on board of any coasting-conveyance
without being entered in the manifest or cargo-book or both
(as the case may be) of such conveyance,
(bb) The serial No.74 of the schedule shall be substituted as follow:
Offences
Section of this
Act to which
offence has
reference
Chapter XV
Section of this
Act to which
offence has
reference
Penalties
such goods shall be liable to
confiscation, and the master of
such coasting-conveyance shall be
liable to a penalty not exceeding
three times the customs value of
such goods.
Penalties
74._If any officer of Customs requires any person to be such officer shall, on conviction
searched for dutiable or prohibited goods, or to be detained, 169 before a Magistrate, be liable to
without having reasonable ground to believe that he has a fine not exceeding five
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such goods about his person, or has been guilty of an hundred thousand kyats.
offence relating to the Customs,
(cc) The serial No.77 of the schedule shall be substituted as follows:
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(M LIS
)Offences 77._If any police-officer, whose duty it is, under
section 180, to send a written notice or cause
goods to be conveyed to a custom-house,
neglects so to do,
(dd) The serial No.78A of the schedule shall be substituted as follows.
Offences
78A._If any persons fails to
comply with the provisions
contained in section 194-
A(1),
Section of this Act
to which offence
has reference
194-A (1)
Section of this Act
to which offence
has reference
180
Penalties
such officer shall, on conviction before a
Magistrate, be liable to a penalty not
exceeding five hundred thousand kyats.
Penalties
such person shall be liable to a penalty not exceeding ten
million kyats or such person shall, on conviction of any such
offence before a Magistrate, be liable to imprisonment for a
term not exceeding three years.
(ee) After the serial No.78A of the schedule, 78B, 78C, 78D shall be substituted as follows:
Section of this
Act to which Offences Penalties
offence has
reference
78B._If any Competent Customs Official 194-A(2)(3) such person shall be liable to a penalty not exceeding
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)
ten million kyats or such person shall, on conviction
before a Magistrate, be liable to imprisonment for a
term not exceeding three years.
such person or any person concerned in any such
offence shall be liable to a penalty not exceeding three
times the customs value of such goods which is
altered, destroyed and cheated or such person or any
person concerned shall, on conviction before a
Magistrate, be liable to imprisonment for a term not
exceeding three years.
such person shall be liable to a penalty not exceeding
ten million kyats for refusal or such person shall, on
conviction of any such offence before a Magistrate, be
liable to imprisonment for a term not exceeding three
years.
and his staff who have been duly
authorized by Section 194-A(2) and
Section 194-A(3) are refused to accept
without hindrance and to provide
necessary assistance,
78C._If any person, with an intention to
cheat, illegally alters, adds, forges (or
counterfeits) the documents or destroys
the documents connected with the
importation or exportation of any
goods, required under section 194-A(1),
78D._If any person who is required and
responsible to be examined under
section 194-A(4), refuses to comply with
the Customs officer’s request to accept
and agree to his examination of goods
on land,
194-A(1)
194-A(4)
21. The expression “increased rates of duty” contained in sections 182, 186, 192 and 193 shall be substituted
by the expression “a fine upon any goods”.
22. Section 182 of the sea Customs Act shall be substituted as follows:
“Adjudication of confiscations and penalties.
“182. In every case, except the cases mentioned in section 167 [Nos. 23, 26, 72, and 74 to 78, both
inclusive], under this Act, the Director-General of Customs or the Competent Customs Official who has
been duly empowered by the Director-General of Customs has the power to determine the matters of
confiscation or a fine upon any goods or any person is liable to a penalty in accordance with law and
procedures.
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Furthermore, the Director-General of Customs may confer the power duly upon any other officer as he
thinks fit to perform the duties related with Customs and the powers referred to this section shall be
conferred to any other officer either by name or by his position.””
23. Section 194 of the Sea Customs Act shall be substituted as follow:
“Power to open packages and examine goods.
“194. Any Competent Customs Official may open package and examine any goods brought by sea to, or
shipped or brought for shipment at, any place of the Republic of the Union of Myanmar.
My an
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(M LIS
) The Director-General of Customs may issue the notification related to the customs procedures which are
based on the international customs standard procedure called “Risk Management””
24. Section 194-A of the Sea Customs Act shall be substituted as follow:
“Power to demand production of documents connected with importation and exportation of goods.
“194-A. The Competent Customs Official may request any books, receipts, records or any other documents
related to the importation or exportation of goods from any owner of the goods or his agent or the
person who takes in possession of the goods or the person who transports goods or the person who
store goods or any person who causes to be transported or any person who causes to be stored the
goods and such person shall comply in accordance with the request of the Competent Customs Official
as follows;
(1) such person shall keep the books, lists, receipts, other documents, computer records, any trading
records prepared by electronic means which are related to importation or exportation of goods for
seven years. And such person shall give to any Competent Customs Official who has been duly
empowered and shall answer the questions of such officer related to importation or exportation of
goods.
(2) Any duly empowered Competent Customs Official shall, at any appropriate time, enter to any
premises or any place where the documents or computer records or electronic records referred to
sub-section (1) are kept in there. Any such officer shall have the right of inspecting the documents
and the accounts or copying them or getting them copied and submitting to him, putting them on
record, putting seals thereon, taking photos of these, moving them from the original place or
getting them to be moved or preventing them.
(3) When any Competent Customs Official is sent on duty, to any premises or place, which is under the
control of any person, that person, referred to in sub-section (1) that person shall receive and
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accept the Competent Customs Official and his staff without hindering and responsible to provide
the necessary assistance.
(4) Any Competent Customs Official who has been duly authorized to examine any premises or any
place or any part which is under the control of any person mentioned in sub-section (1) may enter
any premises and place, if necessary, for the purpose of ground examination of package and
examine any goods. Such officer may lock, seal, mark or keep, by any means, any goods while
making ground examination.””
My an
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(M LIS
) 25. Section 195 of the Sea Customs Act shall be substituted as follows:
“Power to take samples of goods.
“195 (1). The Competent Customs Official may, on the entry of clearance of any goods or at any time
while such goods are being taken out or while necessary functions are being carried out by the
custom-house, take samples of such goods, for examination or for ascertaining the value thereof on
which duties are payable, or for any other necessary purpose. Every such sample may be restored to
him either selling or giving it originally according with his consent.
(2) The articles intended for home consumption as food or goods which consist of drugs are entitled to
take samples in order to inspect under this sub-section. In making laboratory test on such sample
goods, the value of sample goods and all expenses shall be borne by the owner.”
26. The expression “not exceeding ten kyats” contained in section 200 of the Sea Customs Act shall be
substituted by the expression “the amount of money prescribed by the Director-General of Customs from
time to time.”
27. The expression “one kyat” contained in section 201 of the Sea Customs Act shall be substituted by the
expression “the amount of money prescribed by the Director-General of Customs from time to time.”
28. The expression “not exceeding five thousand kyats” contained in second paragraph of section 202 of the
Sea Customs Act shall be substituted by the expression “the amount of money prescribed by the Director-
General of Customs from time to time”.
29. Section 204 of the Sea Customs Act shall be substituted as follows:
Rules making power.
“204. In the implementation of the provisions contained in this Act:
(a) the Ministry of Finance shall, with the approval of the Union Government, issue rules and
regulation;
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(b) the Ministry of Finance and Customs Department may issue procedures, notifications, orders and
directives.
30. The expression “exceeding two hundred and fifty kyats” contained in second paragraph of section 206 of
the Sea Customs Act shall be substituted by the expression “the amount of money prescribed by the
Director-General of Customs from time to time”.
31. After section 207 of the Sea Customs Act, sections 208 and 209 shall be substituted as follows:
“Transit Trade.
“208. The provisions of this Act shall be applicable to the matters relating to transit trade on importation
and exportation of goods”.
Electronic Customs or Single Window.
“209. The provisions of this Act shall be applicable to the matters relating to implementation of electronic
Customs (e-Customs) or Single Window of importation and exportation of goods.””
I hereby sign under the Constitution of the Republic of the Union of Myanmar.
Sd. Thein Sein
President
The Republic of the Union of Myanmar
My an
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(M LIS
)
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