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.
My an
ma r L
aw Inf
orm ati
on Sy
ste m
(M LIS
) 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”.”
Page 1 of 21
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.
My an
ma r L
aw Inf
orm ati
on Sy
ste m
(M LIS
)
Page 2 of 21
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
ma r L
aw Inf
orm ati
on Sy
ste m
(M LIS
) “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:
Page 3 of 21
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
My a
ma r L
aw Inf
orm ati
on Sy
ste m
(M LIS
)
Page 4 of 21
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:
My an
ma r L
aw Inf
orm ati
on Sy
ste m
(M LIS
) 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.
Page 5 of 21
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:
My an
ma r L
aw Inf
orm ati
on Sy
ste m
(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
Page 6 of 21
The Law Amending the Sea Customs Act
My an
ma r L
aw Inf
orm ati
on Sy
ste m
(M LIS
)
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
Page 7 of 21
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.
My an
ma r L
aw Inf
orm ati
on Sy
ste m
(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
Page 8 of 21
The Law Amending the Sea Customs Act
My an
ma r L
aw Inf
orm ati
on Sy
ste m
(M LIS
)
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:
Page 9 of 21
The Law Amending the Sea Customs Act
Section of this Act
Offences to which offence Penalties
has reference
My an
ma r L
aw Inf
orm ati
on Sy
ste m
(M LIS
)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.
Page 10 of 21
The Law Amending the Sea Customs Act
My an
ma r L
aw Inf
orm ati
on Sy
ste m
(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
Page 11 of 21
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:
My an
ma r L
aw Inf
orm ati
on Sy
ste m
(M LIS
)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
Page 12 of 21
The Law Amending the Sea Customs Act
My an
ma r L
aw Inf
orm ati
on Sy
ste m
(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.
Page 13 of 21
The Law Amending the Sea Customs Act
(u) The serial No.56 of the schedule shall be substituted as follows:
My an
ma r L
aw Inf
orm ati
on Sy
ste m
(M LIS
) 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:
My an
ma r L
aw Inf
orm ati
on Sy
ste m
(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.
My an
ma r L
aw Inf
orm ati
on Sy
ste m
(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
Page 16 of 21
The Law Amending the Sea Customs Act
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:
My an
ma r L
aw Inf
orm ati
on Sy
ste m
(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
Page 17 of 21
The Law Amending the Sea Customs Act
My an
ma r L
aw Inf
orm ati
on Sy
ste m
(M LIS
)
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.
Page 18 of 21
The Law Amending the Sea Customs Act
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
ma r L
aw Inf
orm ati
on Sy
ste m
(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
Page 19 of 21
The Law Amending the Sea Customs Act
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
ma r L
aw Inf
orm ati
on Sy
ste m
(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;
Page 20 of 21
The Law Amending the Sea Customs Act
(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
ma r L
aw Inf
orm ati
on Sy
ste m
(M LIS
)
Page 21 of 21
ပင်လယ်က ြောင်းအကြောြေ်ခနွ်အြ်ေဥပကေြေိုပ င်ဆင်သည့်ဥပကေ
(၂၀၁၅ ခုနှစ်၊ ပ ည်ကောင်စုလွှတ်ကတာ်ဥပကေအမှတ် ၁၃ ။)
၁၃၇၆ ခုနှစ်၊ တကပါင်းလပ ည့်ကြေျော် ၁၃ ရြေ်
(၂၀၁၅ ခုနှစ်၊ မတ်လ ၁၇ ရြေ်)
ပ ည်ကောင်စုလွှတ်ကတာ်သည် ဤဥပကေြုိေပ ဋ္ဌာန်းလိုြ်ေသည်။
၁။ ဤဥပကေြေို ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေြေို ပပင်ဆင်သည့်ဥပကေဟု
ကခါ်တွင်ကစရမည်။
၂။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေတွင်ပါရှိကသာ“President of the Union”
ဆိုသည့် စြေားရပ်ြေို “Ministry of Finance” ဆိုသည့် စြေားရပ်ပြင့်လည်းကြောင်း၊ “Union
of Burma”, “the United Kingdom, India or Pakistan and the Union of Burma”
ဆိုသည့် စြေားရပ်ြေို “the Republic of the Union of Myanmar” ဆိုသည့် စြေားရပ်ပြင့်
လည်းကြောင်း၊ “Financial Commissioner” ဆိုသည့် စြေားရပ်ြေို “Union Minister of
Finance” ဆုိသည့် ်ြေစြေားရပ်ပြင့်လည်းကြောင်း၊ “Commissioner of Customs” ဆုိသည့်စြေားရပ ို
“Director-General of Customs” ဆုိသည့်စြေားရပ်ပြင့်လညးကြောင် ်း၊ “Customs-collector”
ဆိုသည့် စြေားရပ်ြုိေ “Competent Customs Official” ဆိုသည့် စြေားရပ်ပြင့် လည်းကြောင်း၊
“real value” ဆိုသည့် စြေားရပ်ြိေု “customs value” ဆိုသည့် စြေားရပ်ပြင့် လည်းကြောင်း၊
“bill of entry” ဆိုသည့် စြေားရပ်ြေို “import declaration” ဆိုသည့် စြေားရပ်ပြင့ ်
လည်းကြောင်း၊ “vessel” ဆိုသည့် စြေားရပ်ြေို “conveyance” ဆိုသည့် စြေားရပ်ပြင့ ်
လည်းကြောင်း၊ “the Tariff Act, 1953” ဆိုသည့် စြေားရပ်ြေို “the Tariff Law” ဆိုသည့်
စြေားရပ်ပြင့်လည်းကြောင်း၊ “the Board of Management for the Port of Rangoon”
ဆိုသည့် စြေားရပ်ြေို “Myanmar Port Authority” ဆိုသည့် စြေားရပ်ပြင့် လည်းကြောင်း၊
“the Press Registration Act” ဆိုသည့် စြေားရပ်ြေို “Printing and Publishing Law”
ဆိုသည့် စြေားရပ်ပြင့်လည်းကြောင်း အသီးသီးအစားေိုးရမည်။
၃။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေပုေ်မ ၃၊ ပုေ်မခွဲ (စ)နှင့် (ဇ)တိုြေို ကအာြေ်ပါ့
အတိုင်း အစားေိုးရမည်-
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”.”
၄။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၃၊ ပုေ်မခဲွ (ဋ) ၏ကနာြ်ေတွင် ပုေ်မခဲွ (ဌ)၊
(ဍ)နှင့် (ဎ)တို ့ ်ြေိုကအာြေပါအတိုင်း ပြည့်စွြ်ေရမည်-
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
submitted 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.”
J
"( 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.”
၅။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၁၈၊ ပုေ်မခွဲ (ဃ)ြေို ကအာြေ်ပါအတိုင်း
အစားေိုးရမည်-
Prohibitions. "( d ) goods applied to a counterfeit trade-mark or any other existing laws, goods which import a false trade description.”
၆။ ပင်လယ်က ြောင်းအကြောြ်ေခွန် အြ်ေဥပကေ ပုေ်မ ၁၈ တွင်-
(ြေ) ပုေ်မခွဲ(စ)ြုိေ ပယ်ြျေြ်ေရမည်။
( ခ ) ပုေ်မခွဲ (ဆ)ြုိေ ပယ်ြျေြ်ေရမည်။
၇။ ပင်လယက ြောင် ်းအကြောြေခွန် အြ်ေဥပကေ ပုေ်မ ၁၉ ြေ် ို ကအာြ်ေပါအတုိင်း အစားေုိးရမည်-
Power to prohibit "19. Any Union Ministry or Ministry of Finance assigned or restrict by the Union Government may from time to time, by
importation or notification in the Gazette, prohibit or restrict the bringing
exportation of or taking by any means of transport for those goods of any
goods. 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.
Any person who imports or exports any illegal goods which
have prohibited or restricted shall be taken action by
existing Laws.”
၈။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၂၂ တွင် ပါရှိသည့် “by sea” ဆိုသည့်
စြေားရပ်ြုိေ “by any means of transport” ဆိုသည့် စြေားရပ်ပြင့် အစားေိုးရမည။်
၉။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၃၀ ြုိေ ကအာြ်ေပါအတုိင်း အစားေုိးရမည်-
Customs Value "30. Notwithstanding anything contained in any other defined. 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 the customs duties according
to the law on any goods exported or imported by any
means, impose the procedures, rules and regulations to be
abided in determining the customs value.”
၁၀။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၃၉ ၏ တတိယပိုေ်တွင် ပါရှိသည့် “one
year” ဆိုသည့် စြေားရပ်ြုိေ “seven years” ဆိုသည့် စြေားရပ်ပြင့် အစားေိုးရမည။်
၁၁။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၄၀ တွင်ပါရှိသည့် “three months”
ဆိုသည့် စြေားရပ်ြုိေ “one year” ဆိုသည့် စြေားရပ်ပြင့် အစားေိုးရမည်။
၁၂။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၄၂ ြုိေ ကအာြ်ေပါအတုိင်း အစားေုိးရမည်-
Drawback "42. When any goods, which have been imported by allowable on drawback system, by any means into any customs-port from
re-export. 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
equipments using on board are to be re-exported from such
customs-port to any foreign port, correspond with the
provisions of importation, seven-eighths of such duties
shall be 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.”
9
၁၃။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၄၃-ြေ ၏ကနာြေ်တွင် ပုေ်မ ၄၃-ခ ြေို
ကအာြ်ေပါအတိုင်း ပြည့်စွြ်ေရမည်-
Power to make "43-B. The Director-General of Customs has the power to procedure concerning prescribe notification relating to the functions, procedures,
Temporary duration of time, security deposits and fines in respect of
Admission. the temporary admission of goods.”
၁၄။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၅၀၊ ပုေ်မခွဲ (ဂ)တွင် ပါရှိကသာ “five
kyats” ဆုိသည့် စြေားရပ်ြုိေ “the amount of money prescribed by the Director-General
of Customs from time to time” ဆိုသည့် စြေားရပ်ပြင့် အစားေိုးရမည်။
၁၅။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၇၁ ၏ စတုတ္ထ ပိုေ် တွင်ပါရှိကသာ “not
exceeding five kyats” ဆိုသည့် စြေားရပ်ြုိေ “the amount of money prescribed by the
Director-General of Customs from time to time” ဆိုသည့် စြေားရပ်ပြင့် အစားေိုးရမည်။
၁၆။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၈၅၊ ပုေ်မခွဲ (ခ)တွင် ပါရှိကသာ “the
wharf belonging to any port commissioners, Port Trust or other public body or
company” ဆိုသည့် စြေားရပ်ြုိေ “the wharf belonging to the Myanmar Port Authority
or the government organization or private or public company” ဆုိသည့် စြေားရပ်ပြင့်
အစားေိုးရမည်။
၁၇။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၁၃၉ ြုိေ ကအာြ်ေပါအတုိင်း အစားေုိးရမည်-
Additional charge "139. When goods are cleared for shipment on an export on goods cleared declaration presented after port-clearance has been granted,
for shipment after the Competent Customs Official may, if he thinks fit, levy,
the amount of charge prescribed by the Director-General ofport–clearance
Customs from time to time, in addition to regular payablegranted.
customs duties for such goods.”
၁၈။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၁၆၄ ၏ စတုတ္ထ အပိုေ်တွင် ပါရှိကသာ
“steam vessel” ဆိုသည့် စြေားရပ်ြိေု “ship-borne” ဆိုသည့် စြေားရပ်ပြင့် အစားေိုးရမည်။
၁၉။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၁၆၅ ၏ ပေမပိုေ်တွင် ပါရှိကသာ “is
square-rigged or propelled by steam” ဆိုသည့် စြေားရပ်ြုိေ ပယ်ြျေြ်ေရမည်။
j
၂၀။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၁၆၇ တွင်-
(ြေ) ပ စ်ေဏ်မျေားဇယားတွင်ပါရှိသည့် “one hundred kyats” ဆိုသည့် စြေားရပ်ြုိေ
“fifty thousand kyats” ဆိုသည့် စြေားရပ်ပြင့် လည်းကြောင်း၊ “two hundred
kyats” ဆိုသည့် စြေားရပ်ြေို “one hundred thousand kyats” ဆိုသည့်
စြေားရပ်ပြင့်လည်းကြောင်း၊ “five hundred kyats” ဆုိသည့် စြေားရပ်ြုိေ “two
hundred and fifty thousand kyats” ဆိုသည့် စြေားရပ်ပြင့်လည်းကြောင်း၊
“one thousand kyats” ဆိုသည့် စြေားရပ်ြေို “five hundred thousand
kyats” ဆိုသည့် စြေားရပ်ပြင့်လည်းကြောင်း၊ “two thousand kyats” ဆိုသည့်
စြေားရပ်ြေိ ု “ten hundred thousand kyats” ဆိ ုသည့ ် စြေားရပ်ပြင့ ်
လည်းကြောင်း၊ “four thousand kyats” ဆုိသည့် စြေားရပ်ြုိေ “twenty hundred
စြေားရပ ့် း အသ းအစားေုိးရမညthousand kyats” ဆုိသည့် ်ပြငလည်းကြောင် ီးသီ ်။
( ခ ) ဇယားအမှတ်စဉ် ၁ ြုိေကအာြ်ေပါအတိုင်းအစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
1._If any person fails to comply
with the issued rules, regulations,
orders, notifications, directives
and procedures in respect of
this Act,
General 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.
G
( ဂ ) ဇယားအမှတ်စဉ် ၃ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
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
shipment and landing of goods,
General such person shall be liable
to a penalty not exceeding
three times of the customs
value of the goods.
(ဃ) ဇယားအမှတ်စဉ် ၅ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
5._If any goods are put, without the
authority of the proper officer of
Customs, on board of any tug-
11 such goods shall be liable
to confiscation; any person
concerned in any such offence
shall be liable to a penalty
'2
Offences
Section of this Act
to which offence
has reference
Penalties
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 put on board
of any such conveyance outward-
bound, or
i f 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,
not exceeding three times
of the customs value of the
goods.
( င ) ဇယားအမှတ်စဉ် ၈ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
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
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
Cn( �/p>
Offences
Section of this Act
to which offence
has reference
Penalties
of 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,
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.
( စ ) ဇယားအမှတ်စဉ် ၁၀ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
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),
42 and 43 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-landed 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 liable
to a penalty not exceeding
three times the customs
value of such goods.
(ဆ) ဇယားအမှတ်စဉ် ၁၁ ြုိေပယ်ြျေြ်ေရမည်။
( ဇ ) ဇယားအမှတ်စဉ် ၂၀ ြုိေကအာြ်ေပါအတိုင်းအစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
20._If any bill of lading or copy
required under section 58 is
58 the master of the conveyance
shall be liable to a penalty
00
Offences
Section of this Act
to which offence
has reference
Penalties
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 lading 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,
not exceeding three times the
customs value of the goods.
00
( ဈ ) ဇယားအမှတ်စဉ် ၂၇ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
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,
70 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
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.
(ည) ဇယားအမှတ်စဉ် ၂၈ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
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
provisions of section 70, 72 or 75,
70, 72 and 75 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.
Oj
( ဋ ) ဇယားအမှတ်စဉ် ၃၃ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
33._If any master of a conveyance
discharges or suffers to be
discharged any goods not duly
entered in the manifest of such
conveyance,
55 and 82 such master shall be liable
to a penalty not exceeding
three times the customs
value of the goods.
( ဌ ) ဇယားအမှတ်စဉ် ၃၅ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
35._If any goods are found on
board in excess of those
entered in the manifest, or not
corresponding with the specification
therein contained,
55 and 82 such goods shall be liable
to confiscation, or to charge
with such a fine upon any
goods as the Chief Officer
of Customs prescribes.
( ဍ ) ဇယားအမှတ်စဉ် ၃၇ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
37._If it be found, when any goods
are entered at, or brought to be
passed through, a custom-
house, either for importation or
86 and 137 such packages, together
with the whole of the goods
contained therein, shall be
liable to confiscation, and
Offences
Section of this Act
to which offence
has reference
Penalties
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 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
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.
Offences
Section of this Act
to which offence
has reference
Penalties
is not accounted for to the
satisfaction of the Competent
Customs Official,
( ဎ ) ဇယားအမှတ်စဉ် ၄၀ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
40._If any prohibited or dutiable
goods are found, either before or
after landing, concealed in any
passenger’s baggage,
General 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.
(ဏ) ဇယားအမှတ်စဉ် ၄၁ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
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 such roads or ways, as such
officers direct,
93 such goods shall be liable
to confiscation and any
person so carrying them
shall be liable to a penalty
not exceeding three times
the customs value of the
goods.
(တ) ဇယားအမှတ်စဉ် ၄၅ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
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,
Chapter XI 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.
(ေ) ဇယားအမှတ်စဉ် ၅၀ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
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,
Chapter XI 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.
oG
( ေ ) ဇယားအမှတ်စဉ် ၅၂ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
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,
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.
( ဓ ) ဇယားအမှတ်စဉ် ၅၃ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
53._If any person illegally takes
any goods out of any warehouse
without payment of duty, or
aids, assists, or is concerned
therein,
Chapter XI 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.
( န ) ဇယားအမှတ်စဉ် ၅၅ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
55._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.
( ပ ) ဇယားအမှတ်စဉ် ၅၆ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
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,
137 the master of such conveyance
shall be liable to a penalty
not exceeding three times
the customs value of such
goods.
( ြ ) ဇယားအမှတ်စဉ် ၅၇ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
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,
140 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.
00)
( ဗ ) ဇယားအမှတ်စဉ် ၆၀ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
60._If any person, without a special
pass from an officer of Excise at
the place of exportation, re-lands
or attempts to re-land any spirit
shipped for exportation,
154 such person shall be liable
to a penalty not exceeding
three times the customs
value of such spirit.
(ဘ) ဇယားအမှတ်စဉ် ၆၁ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
61._If any person wilfully
contravenes any rule relating
to spirits made under section
155,
155 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.
( မ ) ဇယားအမှတ်စဉ် ၆၂ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
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,
157 the master of such coasting-
conveyance shall be liable
to a penalty not exceeding
three times the customs
value of the goods.
(ယ) ဇယားအမှတ်စဉ် ၆၅ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
65._If the person executing any
bond given under section 161
fails to produce the certificate
mentioned in the same section,
or to show sufficient reason
for its non-production,
161 such person shall be liable
to a penalty not exceeding
the amount of customs
value which would have
been chargeable on the export-
cargo of the conveyance
had she been declared to be
bound to a foreign port.
( ရ ) ဇယားအမှတ်စဉ် ၇၀ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
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,
Chapter XV 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.
JO
(လ) ဇယားအမှတ်စဉ် ၇၄ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
74._If any officer of Customs requires
any person to be searched for
dutiable or prohibited goods, or
to be detained, without having
reasonable ground to believe
that he has such goods about his
person, or has been guilty of an
offence relating to the Customs,
169 such officer shall, on
conviction before a Magistrate,
be liable to a fine not
exceeding five hundred
thousand kyats.
( ဝ ) ဇယားအမှတ်စဉ် ၇၇ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
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,
180 such officer shall, on
conviction before a Magistrate,
be liable to a penalty not
exceeding five hundred
thousand kyats.
(သ) ဇယားအမှတ်စဉ် ၇၈ ြေ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
78A._If any person fails to comply
with the provisions contained
in section 194-A(1),
194-A (1) such person shall be liable
to a penalty not exceeding
ten million kyats or such
person shall, on conviction
JO
Offences
Section of this Act
to which offence
has reference
Penalties
of any such offence before
a Magistrate, be liable to
imprisonment for a term
not exceeding three years.
(ဟ) ဇယားအမှတ်စဉ် ၇၈ ြေ ၏ကနာြ်ေတွင် အမှတ်စဉ် ၇၈ ခ၊ ၇၈ ဂ၊ ၇၈ ဃ တိုြ့ုိေ
ကအာြ်ေပါအတိုင်း ပြည့်စွြ်ေရမည်-
Offences
Section of this Act
to which offence
has reference
Penalties
78B._If any Competent Customs
Official 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,
194-A(2)(3) such person shall be liable
to a penalty not exceeding
ten million kyats or such
person shall, on conviction
before a Magistrate, be liable
to imprisonment for a term
not exceeding three years.
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),
194-A(1) 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.
JJ
Offences
Section of this Act
to which offence
has reference
Penalties
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(4) 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.
၂၁။ ပုေ်မ ၁၈၂၊ ၁၈၆၊ ၁၉၂ နှင့် ၁၉၃ တိတုွင်ပါရှိသည့် “increased rates of duty” ဆိုသည့့်
စြေားရပ်ြုိေ “a fine upon any goods” ဆိုသည့် စြေားရပ်ပြင့် အစားေိုးရမည်။
၂၂။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၁၈၂ ြေို ကအာြေ်ပါအတိုင်း အစားေိုး
ရမည-်
Adjudication of "182. In every case, except the cases mentioned in section 167 confiscations and [Nos. 23, 26, 72, and 74 to 78, both inclusive], under this
penalties. 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.
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.”
၂၃။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေပုေ်မ ၁၉၄ ြေို ကအာြေ်ပါအတိုင်း အစားေိုး
ရမည-်
Power to open "194. Any Competent Customs Official may open any packages and package and examine any goods brought by sea to, or
examine goods. shipped or brought for shipment at, any place of the
Republic of the Union of Myanmar.
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”.”
၂၄။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၁၉၄-ြေ ြုိေ ကအာြ်ေပါအတုိင်း အစားေုိး
ရမည-်
P o w e r t o "194-A. The Competent Customs Official may request demand any books, receipts, records or any other documents related
production of to the importation or exportation of goods from any owner
documents of the goods or his agent or the person who takes in
connected with possession of the goods or the person who transports goods
importation or the person who store goods or any person who causes to
and exportation be transported or any person who causes to be stored the
of goods. 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
J9
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 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.”
၂၅။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၁၉၅ ြေို ကအာြေ်ပါအတိုင်း အစားေိုး
ရမည-်
Power to "195(1). The Competent Customs Official may, on the entry or
take samples clearance of any goods or at any time while such goods are
of goods.
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.”
၂၆။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၂ဝဝ တွငပ်ါရှိကသာ “not exceeding
ten kyats” ဆိုသည့် စြေားရပ်ြုိေ “the amount of money prescribed by the Director-
General of Customs from time to time” ဆိုသည့် စြေားရပ်ပြင့် အစားေိုးရမည်။
၂၇။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၂ဝ၁ တွင်ပါရိှကသာ “one kyat'” ဆုိသည့်
စြေားရပ်ြုိေ “the amount of money prescribed by the Director-General of Customs
from time to time” ဆိုသည့် စြေားရပ်ပြင့်အစားေိုးရမည်။
၂၈။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၂ဝ၂ ၏ ေုတိယအပိုေ်တွင် ပါရှိသည့်
“not exceeding five thousand kyats” ဆိုသည့် စြေားရပ်ြုိေ “the amount of money
prescribed by the Director-General of Customs from time to time” ဆိုသည့်
စြေားရပ်ပြင့်အစားေိုးရမည်။
၂၉။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၂ဝ၄ ြေို ကအာြေ်ပါအတိုင်း အစားေိုး
ရမည-်
Rules "204. In the implementation of the provisions contained in this Act: making
(a) the Ministry of Finance shall, with the approval of the power.
Union Government, issue rules and regulations;
(b) the Ministry of Finance and the Customs Department
may issue procedures, notifications, orders and
directives.
၃၀။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၂ဝ၆ ၏ ေုတိယအပိုေ်တွင် ပါရှိကသာ
“exceeding two hundred and fifty kyats” ဆိုသည့် စြေားရပ်ြုိေ “the amount of money
prescribed by the Director-General of Customs from time to time” ဆိုသည့်
စြေားရပ်ပြင့် အစားေိုးရမည်။
၃၁။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၂ဝ၇ ၏ကနာြ်ေတွင် ပုေ်မ ၂ဝ၈ နှင့် ၂၀၉
တို ့ ိြုေ ကအာြ်ေပါအတိုင်း ပြည့်စွြ်ေရမည်-
Transit "208. The provisions of this Act shall be applicable to the Trade. matters relating to transit trade on importation and
exportation of goods.”
Electronic "209. The provisions of this Act shall be applicable to the Customs or matters relating to implementation of electronic Customs
Single (e-Customs) or Single Window of importation and
Window. exportation of goods.”
ပ ည်ကောင်စုသမ္မတပမန်မာနုိင်ငံကတာ် ွဲစည်းပံုအကပခခံဥပကေအရ ြေနု်ပ်လြေမှတ်ကရးေုိးသည်။ြ ့ ျွ ်
(ပု)ံသိန်းစိန်
နိုင်ငံကတာ်သမ္မတ
ပ ည်ကောင်စုသမ္မတပမန်မာနိုင်ငံကတာ်
J'2