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Law on Amendments to the Sea Customs Act (Law No. 13/2015 of March 17, 2015)

 Law Amending the Sea Customs Act (Law No. 13 of March 17, 2015)

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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The Law Amending the Sea Customs Act

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.

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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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The Law Amending the Sea Customs Act

“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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The Law Amending the Sea Customs Act

shipment and landing of goods,

(d) The serial No.5 of the schedule shall be substituted as follows:

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(M LIS

) 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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The Law Amending the Sea Customs Act

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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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The Law Amending the Sea Customs Act

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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(M LIS

)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

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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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The Law Amending the Sea Customs Act

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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The Law Amending the Sea Customs Act

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(M LIS

)

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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The Law Amending the Sea Customs Act

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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The Law Amending the Sea Customs Act

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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

Page 14 of 21

The Law Amending the Sea Customs Act

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

Page 15 of 21

The Law Amending the Sea Customs Act

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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(M LIS

) (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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)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.

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) 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.””

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) 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

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