The Sea Customs Act (India Act VIII, 1878) (as amended up to Law No. No. 33/2018 of December 6, 2018), Myanmar, WIPO Lex

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English The Sea Customs Act (India Act VIII, 1878) (as amended up to Law No. No. 33/2018 of December 6, 2018)

The Sea Customs Act (India Act VIII, 1878) (as amended up to Law No. No. 33/2018 of December 6, 2018)

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ပင်လယ်ရေရ ကြောင််းအရကြောက်ခွန်အက်ဥပရေ

[INDIA ACT VIII, 1878.]

(1st April, 1878.)

[ Amendment : 09.03.1956, 21.09.1959,18.06.1989,17.03.2015, 06.12.2018 ]

CHAPTER I.

PRELIMINARY.

1-2. * * * *

Interpretation.

3. In this Act, unless there be something repugnant in the subject or context, -

(a) “Union Minister for Planning and Finance” means the Union Minister for Planning and Finance

appointed by the Union Ministry of Planning and Finance under section 2 of the Union Minister for

Planning and Finance Act:

“Director-General of Customs.”

(b) “Director-General of Customs” denotes the Chief Executive Officer of Sea-customs for all ports to

which this Act applies :

“Competent Customs Official.”

of a custom-house, or duly authorized to perform all, or any special, duties of an officer so in charge:

“Customs-port.”

(d) “customs-port” means any place declared under section 11 to be a port for the shipment and landing

of goods:

“Foreign port.”

(e) “foreign port” means any place beyond the limits of the Republic of the Union of Myanmar :

(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:

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“Coasting conveyance.”

(g) “coasting conveyance” denotes any conveyance proceeding from one customs-port to another

customs-port, whether touching at any intermediate foreign port or not, or proceeding from or to a

customs-port to or from a place declared to be a port under section 12

“Master.”

(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”:

“ Warehousing port.”

(i) “warehousing port” means any customs-port declared under section 14 to be a warehousing port:

“ Warehouse.”

(j) “warehouse” denotes any place appointed or licensed under section 15 or section 16:

(k) “Shipment” means loading of goods on board a conveyance bound for a customs-port or a foreign

port.

(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:

(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:

(o) “Public Customs Warehouse” means a warehouse at the airport, seaport or inland port including the

border entry points, where goods imported or to be exported can be stored under customs control

before payment of duties and taxes:

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(p) “Private Customs Warehouse” means a warehouse where the individually owned goods imported or to

be exported can be stored under customs control before payment of duties and taxes:

(q) “Manufacturing Customs Warehouse” means a privately owned warehouse where a person with a legal

license may store the privately owned imported goods under customs control for manufacturing

operations, before payment of duties and taxes.

Agent of owner of goods to be deemed owner for certain purposes.

4. When any person is expressly or impliedly authorized by the owner of any goods to be his agent in respect

of such goods for all or any of the purposes of this Act, and such authorization is approved by the

Competent Customs Official, such person shall, for such purposes, be deemed to be the owner of such

goods.

When ship’s agent may act for master.

5. Anything which a master is required or empowered to do under this Act may, with the express or implied

consent of such master and the approval of the Competent Customs Official, be done by a ship’s agent.

CHAPTER II.

APPOINTMENT AND POWERS OF OFFICERS, ETC.

Appointment of Customs-officers.

6. The Union Ministry of Planning and Finance may appoint such persons as he thinks fit to be officers of

Customs, and to exercise the powers conferred, and perform the duties imposed, by this Act on such

officers.

Delegation of powers under section 6.

7. The Union Ministry of Planning and Finance may delegate to the Director-General of Customs any power

conferred upon him by section 6, and the Director-General of Customs may delegate to any other officer

of Customs any power so delegated to him.

Performance of duties of Competent Customs Official, where no custom-house.

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8. At any place for which there is no custom-house the Collector of the district and the officers subordinate to

him shall, unless the Union Ministry of Planning and Finance otherwise directs, perform all duties imposed

by this Act on a Competent Customs Official and other officers of Customs.

Power to make rules.

9. The Union Ministry of Planning and Finance may from time to time make rules consistent with this Act-

(a) prescribing and limiting the powers and duties of officers of Customs;

(b) regulating the delegation of their duties by such officers ; and

The Director-General of Customs and other officers exempted from service on jury or inquest or assessors.

10. The Director-General of Customs and other officers of Customs whom he deems it necessary to exempt on

grounds of public duty shall not be compelled to serve on any jury or inquest or as an assessor.

CHAPTER III.

APPOINTMENT OF PORTS, WHARVES, CUSTOM-HOUSES, WAREHOUSES, AND BOARDING AND LANDING

STATIONS.

Power to appoint ports, wharves and custom-houses.

11. The Director-General of Customs may from time to time, by notification in the Gazette,-

(a) declare the places which alone shall be ports for the shipment and landing of goods;

(b) declare the limits of such ports ;

classes of goods ;

(d) declare the limits of any such wharf ;

(e) alter the name of any such port or wharf ; and

(f) declare what shall, for the purposes of this Act, be deemed to be a custom-house, and the limits

thereof.

Power to declare places to be ports for coasting-trade.

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12. The Director-General of Customs may also from time to time in like manner declare places to be ports for

the carrying on of coasting-trade with customs-ports, or with any specified customs-port, and for no other

purpose.

Power to declare that foreign ports shall be regarded as customs-ports for certain purposes.

13. The Union Ministry of Planning and Finance may from time to time direct, by notification in the Gazette,

that all goods or any specified class of goods imported from or exported to any foreign port to or from a

customs-port shall, with such limitations and on such conditions (if any) as he thinks fit, be treated for

any of the purposes of this Act as goods imported from or exported to a customs-port, as the case may

be.

Power to declare warehousing ports.

14. The Director-General of Customs may from time to time declare, by notification in the Gazette, that any

customs-port shall be a warehousing port for the purposes of this Act.

Power to appoint Public Customs Warehouse.

15. At any warehousing port the Director-General of Customs may, from time to time, appoint Public Customs

Warehouses wherein dutiable goods may be deposited without payment of duty on the first importation

thereof.

Power to license Private Customs Warehouses.

16. At any warehousing port the Director-General of Customs may, from time to time, license Private Customs

Warehouses wherein dutiable goods may be deposited as aforesaid.

Form of application for licence.

Every application for a licence for a Private Customs Warehouse shall be in writing, and shall be drawn up

in such form as is from time to time prescribed by the Director-General of Customs and shall be signed

by the applicant.

Revocation of licence.

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Every licence granted under this section may be cancelled on conviction of the licensee of any offence

under this Act relating to warehouses, unless it is otherwise provided in the licence, or on the

expiration of one month’s notice in writing given to the licensee by the Director-General of Customs.

Power to license Manufacturing Customs Warehouse.

16A. The Director-General of Customs may issue a license to a privately owned warehouse as a Manufacturing

Customs Warehouse.

Stations for Customs-officers to board and land.

17. The Director-General of Customs may from time to time appoint, in or near any customs-port, stations or

limits at or within which conveyance arriving at or departing from such port shall bring-to for the

boarding or landing of officers of Customs, and may, unless separate provision therefor has been made

under the Ports Act, direct at what particular place in any such port conveyance, not brought into port by

pilots, shall anchor or moor.

CHAPTER IV.

PROHIBITIONS AND RESTRICTIONS OF IMPORTATION AND EXPORTATION.

Prohibitions

18. No goods specified in the following clauses shall be brought, whether by land or sea, into the Republic of

the Union of Myanmar:-

(a) * * * *

(b) counterfeit coin ; or coin which purports to be current coin but which is not of the established

standard in weight or fineness :

(d) goods applied to a counterfeit trade-mark or any other existing laws, goods which import a false trade

description :

(e) goods made or produced beyond the limits of the Republic of the Union of Myanmar and having

applied thereto any name or trade-mark being, or purporting to be, the name or trade-mark of any

person who is a manufacturer, dealer or trader in the Republic of the Union of Myanmar unless-

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(i) the name or trade-mark is, as to every application thereof, accompanied by a definite indication of

the goods having been made or produced in a place beyond the limits of the Republic of the Union

of Myanmar ; and

(ii) the country in which that place is situated is in that indication indicated in letters as large and

conspicuous as any letter in the name or trade-mark, and in the same language and character as

the name or trade-mark.

(f) Repeal

(g) Repeal

Power to prohibit or restrict importation or exportation of goods.

19. Any Union Ministry or Union Ministry of Planning and 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 mode 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.

Any Person who imports or exports any illegal goods which have prohibited or restricted shall be taken

action by existing Laws.

Detention and confiscation of goods whose importation is prohibited.

19A. (1) Before detaining any such goods as are or may be specified in or under section 18 or section 19, as

the case may be, or taking any further proceedings with a view to the confiscation thereof under this Act,

the Director-General of Customs or other officer appointed by the Union Ministry of Planning and Finance

in this behalf may require the regulations under this section, whether as to information, security,

conditions or other matters, to be complied with, and may satisfy himself in accordance with those

regulations that the goods are such as are prohibited to be imported.

(2) The Union Ministry of Planning and Finance may make regulations, either general or special,

respecting the detention and confiscation of goods the importation of which is prohibited, and the

conditions, if any, to be fulfilled before such detention and confiscation, and may by such regulations

determine the information, notices and security to be given, and the evidence requisite for any of the

purposes of this section and the mode of verification of such evidence.

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(3) Where there is on any goods a name which is identical with, or a colourable imitation of, the name of

a place in the Republic of the Union of Myanmar that name, unless accompanied in equally large and

conspicuous letters, and in the same language and character, by the name of the country in which

such place is situate, shall be treated for the purposes of sections 18 and 19 as if it were the name of a

place in the Republic of the Union of Myanmar.

(4) Such regulations may apply to all goods the importation of which is prohibited by section 18 or under

section 19, or different regulations may be made respecting different classes of such goods or of

offences in relation to such goods.

(5) The regulations may provide for the informant reimbursing any public officer and the Government all

expenses and damages incurred in respect of any detention made on his information, and of any

proceedings consequent on such detention.

(6) All regulations under this section shall be published in the Gazette.

CHAPTER V.

LEVY OF, AND EXEMPTION FROM, CUSTOMS-DUTIES.

Goods dutiable.

20. Except as hereinafter provided, customs-duties shall be levied at such rates as may be prescribed by or

under any law for the time being in force, on -

(a) goods imported or exported by any mode of transport into or from any customs-port from or to any

foreign port;

(b) Repeal

transhipped for, or thence carried to, and imported at, any other customs-port; and

(d) goods brought in bond from one customs-port to another.

Goods partially composed of dutiable articles.

21. Except as otherwise expressly provided by any law for the time being in force, goods whereof any article

liable to duty under this Act forms a part or ingredient may be chargeable with the full duty which would

be payable on such goods if they were entirely composed of such article, or, if composed of more than

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one article liable to duty, then with the full duty which would be payable on such goods if they were

entirely composed of the article charged with the highest rate of duty.

Power to fix tariff-values.

22. The Union Ministry of Planning and Finance may from time to time, by notification in the Gazette, fix, for

the purpose of levying duties, tariff-values of any goods exported or imported by any mode of transport

on which customs-duties are by law imposed and alter any such values fixed by any the Tariff Law for the

time being in force.

General power to exempt from customs-duties.

23. The Union Ministry of Planning and Finance may from time to time, by notification in the Gazette, exempt

any goods imported into, or exported from, the Republic of the Union of Myanmar, or into or from any

specified port therein, from the whole or any part of the customs-duties leviable on such goods.

Power to authorize, in special cases, exemption from duty.

The Union Ministry of Planning and Finance may, by special order in each case, exempt from the payment

of duty, under circumstances of an exceptional nature to be stated in such order, any goods on which

customs-duties are leviable.

24. The Director-General of Customs may from time to time prescribe by notification the articles which shall

be treated as passengers baggage not subject to duty.

Re-imported articles of country- produce.

25. If goods produced or manufactured in the Republic of the Union of Myanmar be imported into any

customs-port from any foreign port, such goods shall be liable to all the duties, conditions and restrictions

(if any) to which goods of the like kind and value not so produced or manufactured are liable on the first

importation thereof :

Proviso.

Provided that, if such importation takes place within three years after the exportation of such goods, and

it is proved to the satisfaction of the Competent Customs Official that the property in such goods has

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continued in the person by whom, or on whose account, they were exported, the goods may be

admitted without payment of duty.

Excise-duty on importation of certain country goods.

26. Any goods produced or manufactured in the Republic of the Union of Myanmar which have been exported

therefrom, and on the exportation of which any drawback of excise has been received, shall on being

imported into any customs-port be subjected, unless the Director-General of Customs in any particular

case otherwise directs by special order, to payment of excise duty at the rate to which goods of the like

kind and quality are liable at such port.

Goods derelict and wreck.

27. All goods derelict; jetsam; flotsam and wreck, brought or coming into or found in any place in the

Republic of the Union of Myanmar, shall be subject to the same duties, if any, to which goods of the like

kind are for the time being subject on importation at any customs-port, and shall in other respects be

dealt with as if they were imported from a foreign port, unless it be shown to the satisfaction of the

Competent Customs Official that such goods are the produce or manufacture of any place from which

they are entitled to be admitted duty-free.

Country provisions and stores may be shipped free of duty.

28. Provisions and stores produced or manufactured in the Republic of the Union of Myanmar, required for

use on board of any conveyance proceeding to any foreign port, may be shipped free of duty, whether of

customs or excise, in such quantities as the Competent Customs Official determines with reference to the

tonnage of the conveyance, the numbers of the crew and passengers, and the length of the voyage on

which the conveyance is about to depart :

Provided that no rum shall be so shipped on any conveyance going on a voyage of less than thirty days'

probable duration.

Owner to declare customs value, etc., of goods in import declaration or shipping bill.

29. On the importation into, or exportation from, any customs-port of any goods, whether liable to duty or

not, the owner of such goods shall, in his import declaration or shipping bill, as the case may be, state the

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customs value; quantity and description of such goods to the best of his knowledge and belief, and shall

subscribe a declaration of the truth of such statement at the foot of such bill.

Power to require production of invoice, etc.

In case of doubt, the Competent Customs Official may require any such owner or any other person in

possession of any invoice, broker's note, policy of insurance or other document, whereby the customs

value, quantity or description of any such goods can be ascertained, to produce the same, and to

furnish any information relating to such value, quantity or description which it is in his power to

furnish. And thereupon such person shall produce such document and furnish such information :

Provided that, if the owner makes and subscribes a declaration before the Competent Customs Official, to

the effect that he is unable, from want of full information, to state the customs value or contents of

any case, package or parcel of goods, then the Competent Customs Official may permit him, previous

to the entry thereof, (1) to open such case, package or parcel, and examine the contents in presence of

an officer of Customs, or (2) to deposit such case, package or parcel in a Public Customs Warehouse

appointed under section 15 without warehousing the same, pending the production of such

information.

Customs Value defined.

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 Union Ministry of Planning and 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 mode of transport, impose the procedures, rules and

regulations to be abided in determining the customs value.

Examination of ad valorem goods.

31. Goods chargeable with duty upon the value thereof, but for which a specific value is not fixed by law for

the purpose of levying duties thereon, shall, without unnecessary delay, be examined by an officer of

Customs. If it appears that the customs value of such goods is correctly stated in the import declaration

or shipping bill, the goods shall be assessed in accordance therewith.

Procedure where such goods are undervalued by owner.

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32. If it appears that such goods are properly chargeable with a higher rate or amount of duty than that to

which they would be subject according to the value thereof as stated in the import declaration or

shipping bill, such officer may detain such goods.

In every such case the detaining officer shall forthwith give notice in writing to the owner of the goods of

their detention, and of the value thereof as estimated by him; and the Competent Customs Official

shall, within two clear working days after such detention, or within such reasonable period as may

with the consent of the parties be arranged, determine either to deliver such goods on payment of

duty charged according to the entry of such owner, or to retain the same for the use of Government.

If the goods be retained for the use of Government, the Competent Customs Official shall cause the full

amount stated in the bill as their customs value to be paid to the owner in full satisfaction for such

goods in the same manner as if they had been transferred by ordinary sale, and shall, after due notice

in the Gazette or some local newspaper, and without unnecessary delay, cause them to be put up to

public auction in wholesale lots for cash on delivery.

If the Competent Customs Official deems the highest offer made at such sale to be inadequate, he may

either adjourn the sale to some other day to be notified as aforesaid, or buy in the goods, and without

unnecessary delay dispose of them for the benefit of Government.

If the proceeds arising from such sale exceed the sum paid to the owner, together with (in the case of

goods imported) the duty to which the goods are liable and all charges incurred by Government in

connection with them, a portion not exceeding one-half of the over plus shall, at the discretion of the

Director-General of Customs, be payable to the officer who detected the undervaluation of the goods.

Nothing in this section shall prevent the Director-General of Customs, when he has reason to believe that

any such undervaluation was solely the result of accident or error, from permitting the owner of the

goods, on his application for that purpose, to amend such entry, on payment of such increased rate of

duties on the excess of the amended over the original valuation, or on such other terms as the

Director-General of Customs may determine.

Abatement allowed on damaged goods.

33. If, on the first examination of any such goods under section 31, the owner thereof states in writing that

such goods are, in consequence of damage sustained before delivery of the import declaration, of value

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less than that stated in such bill, the Competent Customs Official, on being satisfied of the fact, may allow

abatement of duty accordingly.

Reduced duty how determined.

The reduced duty to be levied on such goods may be ascertained by either of the following methods, at

the option of the owner:-

(a) the customs value of such goods may be fixed on appraisement by an officer of Customs and the duty

may be assessed on the value so fixed ; or

(b) the goods may, after due notice in the Gazette or some local newspaper, be sold by public auction at

such time (within thirty days from the date of delivery of the import declaration), and at such place, as

the Competent Customs Official appoints ; and the duty may be assessed on the gross amount realized

by such sale, without any abatement or deduction, except (in the case, of goods imported) of so much

as represents the duties payable on the importation thereof.

Deterioration of tariff value goods.

34. When any goods, the value of which has been fixed by law for the purpose of levying duties thereon,

have, before delivery of the import declaration, deteriorated to the extent of more than one-tenth of their

value, the duty on such goods shall, if the owner thereof so desires, be assessed ad valorem.

The customs value of such goods shall be ascertained as provided in section 33, and the duty shall be

assessed thereon.

Abatement of duty on goods on which duty is levied on quantity.

34A. Where the Competent Customs Official is satisfied that any goods on which duties are levied on quantity

and not on value, and which are of a kind to which the Union Ministry of Planning and Finance has, by

notification in the Gazette, declared that the provisions of this section shall apply, have before delivery of

the import declaration deteriorated to the extent of more than one-tenth of their value, he may allow an

abatement of duty proportionate to the extent of such deterioration.

No abatement when duty is levied on quantity.

35. No abatement of duty on account of any deterioration shall be allowed on wine, spirit or beer, or save as

provided by section 34A on any other articles on which duties are levied on quantity and not on value.

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Restriction on amendment of import declaration or shipping bill.

36. Except as provided in section 94, no amendment of a import declaration or shipping bill relating to goods

assessed for duty on the declared value, quantity or description thereof shall be allowed after such goods

have been removed from the custom-house.

Alteration of import-duty or tariff-valuation.

37. The rate of duty and the tariff valuation (if any) applicable to any goods imported shall be the rate and

valuation in force on the date on which the import declaration thereof is delivered to the Competent

Customs Official under section 86 :

Provided that, if such goods are warehoused under this Act, the rate and valuation (if any) applicable

thereto shall be the rate and valuation in force on the date of the actual removal of such goods from

the warehouse in the case of goods delivered out of a warehouse for home consumption, and in the

case of goods delivered out of a warehouse for removal under bond to be re-warehoused where the

duty is paid on such goods without their being re-warehoused, the rate and valuation (if any) in force

on the date on which duty is paid.

Explanation.—A import declaration shall, for the purposes of this section, be deemed to be delivered

when it is first presented to the proper officer of Customs.

Alteration of export-duty or tariff-valuation.

38. The rate of duty and tariff-valuation (if any) applicable to any goods exported shall be the rate and

valuation in force when a shipping bill of such goods is delivered under section 137:

Provided that where the shipment of any goods is permitted without a shipping bill or in anticipation of

the delivery of a shipping bill, the rate of duty and tariff valuation, if any, applicable shall be the rate

and valuation in force at the time when shipment of the goods commences.

Payment of duties short- levied or erroneously refunded.

39. When customs-duties or charges have been short-levied through inadvertence, error, collusion or

misconstruction on the part of the officers of Customs, or through mis-statement as to customs value,

quantity or description on the part of the owner,

or when any such duty or charge, after having been levied, has been, owing to any such cause,

erroneously refunded,

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the person chargeable with the duty or charge so short-levied, or to whom such refund has erroneously

been made, shall pay the deficiency or repay the amount paid to him in excess, on demand being

made within seven years from the date of the first assessment or making of the refund;

and the Competent Customs Official may refuse to pass any goods belonging to such person until the said

deficiency or excess be paid or repaid.

No refund of charges erroneously levied or paid, unless claimed within three months.

40. No customs-duties or charges which have been paid, and of which repayment, wholly or in part, is

claimed in consequence of the same having been paid through inadvertence, error or misconstruction,

shall be returned, unless such claim is made within one year from the date of such payment.

Power to give credit for, and keep account-current of, duties and charges.

41. The Competent Customs Official may, if he thinks fit, instead of requiring payment of customs-duties and

charges due from any mercantile firm or public body, at the time such duties and charges are payable

under this Act, keep with such firm or body an account-current of such duties and charges. Such account

shall be settled at intervals not exceeding one month, and such firm or body shall make a deposit or

furnish security sufficient in the opinion of the Competent Customs Official to cover the amount which

may at any time be due from then in respect of such duties and charges.

CHAPTER VI,

DRAWBACK.

Drawback allowable on re-export

42. When any goods, which have been imported by drawback system, by any mode of transport 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 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 :

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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

for Planning and Finance may extend the term case by case for the interest of the state.

Drawback on goods exported to customs-port and thence to foreign port.

43. When any goods, having been charged with import-duty at one customs-port and thence exported to

another, are re-exported by any mode of transport as afore-said, drawback shall be allowed on such

goods as if they had been so re-exported from the former port:

Proviso.

Provided that, in every such case, the goods be identified to the satisfaction of the officer in charge of the

custom-house at the port of final exportation, and that such final exportation be made within three

years from the date on which they were first imported into the Republic of the Union of Myanmar.

Drawback on goods taken into use between importation and re-exportation.

43A. (1) Notwithstanding anything hereinbefore contained, the repayment of duty as drawback in respect of

goods which have been taken into use between importation and re-exportation shall be subject to the

provisions the rules made under sub-section (2).

(2) The Union Ministry of Planning and Finance may, subject to the condition of previous publication, from

time to time, by notification in the Gazette, make rules in respect of goods which have been taken into

use between importation and re-exportation,-

(a) modifying the amount of duty which shall be repaid as drawback on any such goods or class of

such goods, or

(b) prohibiting the repayment of duty as drawback on any such goods or class of such goods, or

restricting the period after importation within which the goods must be re-exported.

Power to make procedure concerning Temporary Admission.

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43-B. The Director-General of Customs has the power to prescribe notification relating to the functions,

procedures, duration of time, security deposits and fines in respect of the temporary admission of goods.

44. Repeal

45. Repeal

46. Repeal

47. Repeal

48. * * * *

Power to declare what goods are unidentifiable, and to prohibit drawback in case of specified foreign port.

49. The Union Ministry of Planning and Finance may from time to time, by notification in the Gazette,-

(a) declare what goods shall, for the purpose of this Chapter, be deemed to be incapable of being easily

identified ; and

(b) prohibit the payment of drawback upon the re-exportation of goods or any specified goods or class of

goods to any specified foreign port.

When no drawback allowed.

50. Notwithstanding anything hereinbefore contained, no drawback shall be allowed -

(a) upon goods not included in the export manifest, or

(b) where the goods to be exported are of less value than the amount of drawback claimed, or

of money prescribed by the Director-General of Customs from time to time, and the Competent

Customs Official thinks fit to reject it.

(d) Repeal

Time to claim draw-back.

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51. No drawback shall be allowed unless the claim to receive such draw-back be made and established at the

time of re-export.

When payment made.

No such payment of drawback shall be made until the conveyance carrying the goods has put out to sea,

or unless payment be demanded within six months from the date of entry for shipment.

Declaration by parties claiming drawback.

52. Every person, or his duly authorized agent, claiming drawback on any goods duly exported, shall make

and subscribe a declaration that such goods have been actually exported, and have not been re-landed

and are not intended to be re-landed at any customs-port ; and that such person was at the time of entry

outwards and shipment, and continues to be, entitled to drawback thereon.

CHAPTER VII.

ARRIVAL AND DEPARTURE OF CONVEYANCE.

Arrival and Entry of Conveyance inwards.

Power to Fix places beyond which inward-bound conveyance are not to proceed until manifest delivered.

53. The Director-General of Customs may, by notification in the Gazette, fix a place in any river or port,

beyond which no conveyance arriving shall pass until a manifest has been delivered to the pilot, officer of

Customs or other person duly authorized to receive the same.

Delivery of manifest when conveyance anchors below place so fixed.

If, in any river or port wherein a place has been fixed by the Director-General of Customs under this

section, the master of any conveyance arriving remains outside or below the place so fixed, such

master shall, nevertheless, within twenty-four hours after the conveyance anchors, deliver a manifest

to the pilot, officer of Customs or other person authorized to receive the same.

Delivery of manifest where no place has been so fixed.

54. If any conveyance arrives at any customs-port in which a place has not been so fixed, the master of such

conveyance shall, within twenty-four hours after such conveyance has anchored within the limits of the

port, deliver a manifest to the pilot, officer of Customs or other person authorized to receive the same.

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Signature and contents of manifest.

55. Every manifest shall be signed by the master, and shall specify all goods imported in such conveyance,

showing separately all goods (if any) intended to be landed, transhipped or taken on to another port, and

all ship's stores intended for consumption in port or on the homeward voyage, and shall contain such

further particulars, and be made out in such form, as the Director-General of Customs may from time to

time direct.

Amendment of errors in manifest.

The Competent Customs Official may permit the master to amend any obvious error in the manifest, or to

supply any omission which in the opinion of such Collector results from accident or inadvertence, by

furnishing an amended or supplementary manifest,

and may, if he thinks fit, levy thereon such fee as the Director-General of Customs from time to time

directs.

Except as herein provided, no import manifest shall be amended

Duty of person receiving manifest.

56. The person receiving a manifest under section 53 or 54 shall countersign the same and enter thereon

such particulars as the Director-General of Customs from time to time directs in this behalf.

Bulk not to be broken until manifest, etc., delivered, and conveyance entered inwards.

57. No conveyance arriving in any customs-port shall be allowed to break bulk until a manifest has been

delivered as hereinbefore provided; nor until a copy of such manifest, together with an application for

entry of such conveyance inwards, has been presented by the master to the Competent Customs Official,

and an order has been given thereon for such entry.

Master, if required, to deliver bill of lading, etc., to Competent Customs Official, and answer questions.

58. The master shall, if required so to do by the Competent Customs Official at the time of presenting such

application, deliver to the Competent Customs Official the bill of lading or a copy thereof for every part of

the cargo laden on board, and any port-clearance, docket or other paper granted in respect of such

conveyance at the place from which she is stated to have come, and shall answer all such questions

relating to the conveyance, cargo, crew and voyage as are put to him by such officer.

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The Competent Customs Official may, if any requisition or question made or put by him under this section

is not complied with or answered, refuse to grant such application.

Special pass for breaking bulk.

59. Notwithstanding anything contained in section 57, the Competent Customs Official may grant, prior to

receipt of the manifest, and to the entry inwards of the conveyance, a special pass permitting bulk to be

broken.

The granting of such pass shall be subject to such rules as may from time to time be made by the Union

Ministry of Planning and Finance.

Manifest, etc., may be delivered by ship’s agent.

60. Notwithstanding anything contained in section 53, 54, 57 or 58, the Competent Customs Official may

accept from the ship's agent, in lieu of the master, delivery of the manifest or of any other document

required by those sections to be delivered by the master;

provided that if the manifest is signed by the agent, such manifest, subject to the provisions of section 55,

shall not differ in any material particulars from the manifest received by him from the master.

Entry outwards, Port-clearance and Departure of Conveyance.

Order for entry outwards to be obtained before export cargo is shipped.

61. No conveyance shall take on board any part of her export cargo, until a written application for entry of

such conveyance outwards, subscribed by the master of such conveyance, has been made to the

Competent Customs Official, or before an order has been given thereon by such officer for such entry.

Every application made under this section shall specify the name, tonnage and national character of the

conveyance, the name of the master and the name of every place for which cargo is to be shipped.

No conveyance to depart without port-clearance.

62. No conveyance, whether laden or in ballast, shall depart from any customs-port until a port-clearance has

been granted by the Competent Customs Official or other officer duly authorized to grant the same.

No pilot to take charge of conveyance proceeding to sea without production of port-clearance.

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And no pilot shall take charge of any conveyance proceeding to sea, unless the master of such

conveyance produces a port-clearance.

Appliction for port-clearance.

63. Every application for port-clearance shall be made by the master at least twenty-four hours before the

intended departure of the conveyance.

Master on applying for port-clearance to deliver documents and answer questions.

The master shall at the time of applying for port-clearance-

(a) deliver to the Competent Customs Official a manifest in duplicate, in such form as may from time to

time be prescribed by the Director-General of Customs, signed by such master, specifying all goods to

be exported in the conveyance and showing separately all goods and stores entered in the import

manifest, and not landed or consumed on board or transhipped ;

(b) deliver to the Competent Customs Official such shipping bills or other documents as such Competent

Customs Official acting under the general instructions of such Director-General of Customs requires ;

and

conveyance as are demanded of him.

The provisions of section 55 relating to the amendment of import manifests shall, mutatis mutandis, apply

also to export manifests delivered under this section.

Power to refuse port-clearance.

64. The Competent Customs Official may refuse port-clearance to any conveyance until-

(a) the provisions of section 63 are complied with ;

(b) all port-dues and other charges and penalties due by such conveyance, or by the owner or master

thereof, and all duties payable in respect of any goods shipped therein, have been duly paid, or their

payment secured by such guarantee, or by deposit at such rate, as such Competent Customs Official

directs ;

effect that he will be liable for any penalty imposed under section 167, No. 17, and furnishes security

for the discharge of the same ;

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(d) the ship’s agent (if any) delivers to the Competent Customs Official a declaration in writing to the

effect that such agent is answerable for the discharge of all claims for damage or short delivery which

may be established by the owner of any goods comprised in the import cargo in respect of such goods;

(e) the conclusion of the proceedings (if any) against the conveyance.

A ship’s agent delivering a declaration under clause (c) of this section shall be liable to all penalties which

might be imposed on the master under section 167, No. 17, and a ship's agent delivering a declaration

under clause (d) of this section shall be bound to discharge all claims referred to in such declaration.

Grant of port-clearance.

65. When the Competent Customs Official is satisfied that the provisions of section 63, and if necessary of

clauses (b) and (c) and (d) of section 64, have been complied with, he shall grant a port-clearance to the

master, and shall return at the same time to such master one copy of the manifest duly countersigned by

the proper officer of Customs.

Grant of port-clearance on security of ship’s agent.

66. Notwithstanding anything contained in sections 64 and 65, the Competent Customs Official may (subject

to such rules as the Union Ministry of Planning and Finance may from time to time prescribe) grant a port-

clearance to the master when the ship’s agent furnishes such security as the Competent Customs Official

deems sufficient for duly delivering, within five days from the date of such grant, the manifest and other

documents specified in section 63.

CHAPTER VIII.

GENERAL PROVISIONS AFFECTING CONVEYANCE IN PORT.

Power to depute Customs-officer to board ships.

67. The Competent Customs Official at any customs-port may at any time depute at his discretion one or

more officers of Customs to board any conveyance in or arriving at such port.

Duty of such officer.

Every officer of Customs so sent shall remain on board of such conveyance by day and by night unless or

until the Competent Customs Official otherwise orders.

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Officer and servant to be received. Accommodation of officer and servant.

68. Whenever an officer of Customs is so deputed on board of any conveyance, the master of such

conveyance shall be bound to receive on board such officer, and one servant of such officer, and to

provide such officer and servant with suitable shelter and accommodation, and likewise with a due

allowance of fresh water, and with the means of cooking on board.

Officers of Customs to have free access to every part of ship, and may seal and secure goods.

69. Every officer of Customs so deputed shall have free access to every part of the conveyance, and may

fasten down any hatchway or entrance to the hold and mark any goods before landing, and lock up, seal,

mark or otherwise secure any goods on board of such conveyance.

Power to authorize search and opening of locks.

If any box, place or closed receptacle in any such conveyance be locked, and the key be withheld, such

officer shall report the same to the Competent Customs Official, who may thereupon issue to the

officer on board, or to any other officer under his authority, a written order to search.

On production of such order, the officer bearing the same may require that any such box, place or closed

receptacle be opened in his presence ; and, if it be not opened upon his requisition, he may break

open the same.

Goods not to be shipped, discharged or water-borne except in presence of officer.

70. Unless with the written permission of the Competent Customs Official or in accordance with a general

permission granted under section 74, no goods other than passengers’ baggage, or ballast urgently

required to be shipped for the conveyance safety, shall be shipped or water-borne to be shipped or

discharged from any conveyance in any customs-port, except in the presence of an officer of Customs.

70A. No person shall go on board or leave any conveyance in any Customs-port except with the permission of

an officer of Customs on board or with the permission of the Competent Customs Official.

Period allowed for discharge and shipment of cargo.

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71. When an officer of Customs is deputed under section 67 to remain on board a conveyance the tonnage of

which does not exceed six hundred tons, a period of thirty working days, reckoned from the date on

which he boards such conveyance, or such additional period as the Competent Customs Official directs,

shall be allowed for the discharge of import-cargo and the shipment of export-cargo on board of such

conveyance.

One additional day shall, in like manner, be allowed for every fifty tons in excess of six hundred.

No charge shall be made for the services of a single officer of Customs for such allowed number of

working days, or for the services of several such officers (if available) for respective periods not

exceeding in the aggregate such allowed number of working days.

Consequence of exceeding same.

If the period occupied in the discharge and shipment of cargo be in excess of thirty working days, together

with the additional period (if any) allowed under this section, the conveyance shall be charged with

the expense of the officer of Customs at a rate the amount of money prescribed by the Director-

General of Customs from time to time per diem (Sundays and holidays excepted) for such excess

period.

Allowance for period during which conveyance is laid up.

In calculating any period allowed, or any charge made under this section, the period (if any) during which

a conveyance, after the completion of the discharge of import-cargo, and before commencing the

shipment of export-cargo, is laid up by the withdrawal of the officer of Customs, upon application from

the master, shall be deducted.

Goods not to be landed, etc., on Sundays or holidays, without permission, nor except within fixed hours.

72. Except with the written permission of the Competent Customs Official, no goods, other than passengers’

baggage, shall in any customs-port be discharged from any conveyance, or be shipped or water-borne to

be shipped,-

(a) on any Sunday or on any holiday or day on which the discharge or shipping of cargo, as the case may

be, is prohibited by the Director-General of Customs ;

(b) on any day, except between such hours as such authority from time to time appoints by notification in

the Gazette.

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Goods not to be shipped, etc., except at wharves.

73. No goods shall in any customs-port be landed at any place other than a wharf or other place duly

appointed for that purpose, and

unless with the written permission of the Competent Customs Official, or when a general permission has

been granted under section 74, no goods shall in any customs-port be shipped or water-borne to be

shipped from any place other than a wharf or other place duly appointed for that purpose.

Power to exempt from sections 70 and 73.

74. Notwithstanding anything contained in section 70 or 73, the Director-General of Customs may, by

notification in the Gazette, give general permission for goods to be shipped or water-borne to be shipped

in any customs-port from all or any places not duly appointed as wharves, and without the presence or

authority of an officer of Customs.

Power to make rules regarding baggage and mails.

75. The Director-General of Customs may from time to time prescribe by notification the procedure for the

landing, shipping and clearing of passengers baggage and of articles forwarded by Government or other

mails or by other regular packets and passenger-conveyances.

Landing-fees.

When any baggage or article is made over to an officer of Customs for the purpose of being landed,

shipped or cleared, a fee of such amount as the Director-General of Customs from time to time directs

shall be chargeable thereon, as compensation for the expense and trouble incurred in landing and

depositing the same in the custom-house.

Boat-note.

76. When any goods are water-borne for the purpose of being landed from any conveyance and warehoused

or cleared for home consumption, or of being shipped for exportation on board of any conveyance, there

shall be sent, with each boatload or other separate despatch, a boat-note specifying the number of

packages so sent and the marks and numbers or other description thereof.

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Each boat-note for goods to be landed shall be signed by an officer of the conveyance, and likewise by

the officer of Customs on board, if any such officer be on board, and shall be delivered on arrival to

any officer of Customs authorized to receive the same.

Each boat-note for goods to be shipped shall be signed by the proper officer of Customs, and, if an officer

of Customs is on board of the conveyance on which such goods are to be shipped, shall be delivered to

such officer. If no such officer be on board, every such boat-note shall be delivered to the master of

the conveyance, or to an officer of the conveyance appointed by him to receive it.

The officer of Customs who receives any boat-note of goods landed, and the officer of Customs, master or

other officer, as the case may be, who receives any boat-note of goods shipped, shall sign the same

and note thereon such particulars as the Director-General of Customs may from time to time direct.

The Union Ministry of Planning and Finance may from time to time, by notification in the Gazette,

suspend the operation of this section in any customs-port or part thereof.

Goods water-borne to be forth with landed or shipped.

77. All goods water-borne for the purpose of being landed or shipped shall be landed or shipped without any

unnecessary delay.

Such goods not to be transhipped without permission.

78. Except in cases of imminent danger, no goods discharged into or loaded in any boat for the purpose of

being landed or shipped shall be transhipped into any other boat without the permission of an officer

Customs.

Power to prohibit plying of unlicensed cargo-boats.

79. The Director-General of Customs may declare with regard to any customs-port, by notification in the

Gazette, that, after a date therein specified, no boat not duly licensed and registered shall be allowed to

ply as a cargo-boat for the landing and shipping of merchandise within the limits of such port.

Issue of licences and registration of cargo-boats.

In any port with regard to which such notification has been issued, the Director-General of Customs or

other officer whom the Director-General of Customs appoints in this behalf may, subject to such rules

and on payment of such fees as the Director-General of Customs from time to time prescribes by

notification in the Gazette, issue licences for and register cargo-boats. Such officer may also, subject to

rules so prescribed, cancel any licence so issued.

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Power to require goods to be weighed or measured on board before landing or after shipment.

80. The Competent Customs Official may, whenever he thinks fit, require that goods stowed in bulk, and

brought by any mode of transport or intended for exportation, shall be weighed or measured on board

ship before landing or after shipment, and may levy duty according to the result of such weighing or

measurement.

CHAPTER IX.

OF DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS.

Discharge of cargo may commence on receipt of due permission.

81. When an order for entry inwards of any conveyance which has arrived in any Customs-port or a special

pass permitting such conveyance to break bulk has been given, the discharge of the cargo of such

conveyance may be proceeded with.

Goods not to leave ship unless entered in manifest.

82. Except as otherwise provided in this Act, no goods shall be allowed to leave any such conveyance, unless

they are entered in the original manifest of such conveyance, or in an amended or supplementary

manifest received under section 55.

Procedure in respect of goods not landed within time allowed.

83. If the owner of any goods (except such as have been shown in the import-manifest as not to be landed)

does not land such goods within such period as is specified in the bill of lading of such goods, or, if no

period is so specified, within such number of working days, not exceeding fifteen, after the entry of the

conveyance importing the same, as the Director-General of Customs from time to time appoints by

notification in the Gazette, or

if the cargo of any conveyance, with the exception of only a small quantity of goods, has been discharged

previously to the expiration of the period so specified or appointed, as the case may be,

the master of such conveyance or, on his application, the proper officer of Customs, may then carry such

goods to the custom-house, there to remain for entry.

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The Competent Customs Official shall thereupon take charge of, and grant receipts for, such goods ;

and if notice in writing has been given by the master that the goods are to remain subject to a lien for

freight, primage, general average, or other charges of a stated amount, the Competent Customs

Official shall hold such goods until he receives notice in writing that the said charges are paid.

Power to land small parcels.

84. At any time after the arrival of any conveyance the Competent Customs Official may, with the consent of

the master of such conveyance, cause any small package or parcel of goods to be carried to the custom-

house, there to remain for entry, in charge of the officers of Customs, during the remainder of the working

days allowed under this Act for the landing of such package or parcel.

Notice re-garding unclaimed packages.

If any package or parcel so carried to the custom-house remains unclaimed on the expiration of the

number of working days so allowed for its landing, or at the time of the clearance outwards of the

conveyance from which it was landed, the master may give such notice as is provided in section 83,

and the officer in charge of the custom-house shall thereupon hold such package or parcel as provided

in that section.

Power to permit immediate discharge.

85. Notwithstanding anything contained in sections 83 and 84, the Competent Customs Official in any

customs-port to which the Director-General of Customs, by notification in the Gazette, declares this

section to be applicable, may permit the master of any conveyance, immediately on receipt of an order

under section 57 or a special pass under section 59, to discharge the cargo of such conveyance or any

portion thereof into the custody of the ship's agents, if willing to receive the same, for the purpose of

landing the same forthwith-

(a) at the custom-house or any specified landing-place or wharf ; or

(b) at any landing-place or the wharf belonging to the Myanmar Port Authority or the government

organization or private or public company.

Any ship's agent so receiving such cargo or portion shall be bound to discharge all claims for damage or

short delivery which may be established in respect of the same by the owner thereof, and shall be

entitled to recover from such owner his charges for service rendered, but not for commission or the

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like, where any agent for the landing of such cargo or portion has been previously appointed by the

owner and such appointment is unrevoked.

The Competent Customs Official shall take charge of all goods discharged under clause (a) of this section,

and otherwise proceed in relation thereto as provided in sections 83 and 88.

A public body or company at whose landing place or wharf any goods are discharged under clause (b) of

this section shall not permit the same to be removed without an order in writing from the Competent

Customs Official.

Entry for home consumption or warehousing.

86. The owner of any goods imported shall, on the landing thereof from the importing ship, make entry of

such goods for home consumption or warehousing by delivering to the Competent Customs Official a

import declaration thereof in duplicate, in such form and containing such particulars, in addition to the

particulars specified in section 29, as may, from time to time, be prescribed by the Director-General of

Customs.

The particulars of such entry shall correspond with the particulars given of the same goods in the

manifest of the ship.

Assessment of dutiable goods.

87. On the delivery of such bill the duty (if any) leviable on such goods shall be assessed, and the owner of

such goods may then proceed to clear the same for home consumption, or warehouse them, subject to

the provisions hereinafter contained.

Procedure in case of goods not cleared or warehoused within four months after entry of conveyance.

88. If any goods are not entered and cleared for home consumption or warehoused within two months from

the date of entry of the conveyance, such goods may, after due notice to the owner, if his address can be

ascertained, be sold by public auction, and the proceeds thereof shall be applied, first, to the payment of

freight, primage and general average, if the goods are held by the Competent Customs Official subject to

such charges under notice given under section 83, 84 or 85, next to the payment of the duties which

would be leviable on such goods if they were then cleared for home consumption, and next to the

payment of the other charges (if any) payable to the Competent Customs Official in respect of the same.

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The surplus, if any, shall be paid to the owner of the goods, on his application for the same : Provided

that such application be made within one year from the sale of the goods, or that sufficient cause be

shown for not making it within such period.

Power to direct sale of perishable goods.

If any goods of which the Competent Customs Official has taken charge under section 83, 84 or 85 be of a

perishable nature, the Competent Customs Official may at any time direct the sale thereof, and shall

apply the proceeds in like manner:

Proviso.

Provided that, where any goods liable to be sold under this section are arms, ammunition or military

stores, they may be sold or otherwise disposed of at such place (whether within or without the

Republic of the Union of Myanmar), and in such manner, as the Union Ministry of Planning and Finance

may direct:

Provided also that nothing in this section shall authorize the removal for home consumption of any

dutiable goods without payment of duties thereon.

CHAPTER X.

OF CLEARANCE OF GOODS FOR HOME CONSUMPTION.

Clearance for home consumption.

89. When the owner of any goods entered for home consumption, and (if such goods be liable to duty)

assessed under section 87, has paid the import-duty (if any) assessed on such goods and any charges

payable under this Act in respect of the same, the Customs officer may make an order clearing the same,

and such order shall be sufficient authority for the removal of such goods by the owner.

CHAPTER XI.

WAREHOUSING.

Of the Admission of Goods into a Warehouse.

Application to ware-house.

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90. When any dutiable goods have been entered for warehousing and assessed under section 87, the owner

of such goods may apply for leave to deposit the same in any warehouse appointed or licensed under this

Act.

Form of application.

91. Every such application shall be in writing signed by the applicant, and shall be in such form as is from

time to time prescribed by the Director-General of Customs.

Warehousing bond.

92. When any such application has been made in respect of any goods, the owner of the goods to which it

relates shall execute a bond, binding himself, in a penalty of twice the amount of duty assessed under

section 87 on such goods, -

(a) to observe all rules prescribed by this Act in respect of such goods ;

(b) to pay, on demand, all duties, rent and charges claimable on account of such goods under this Act,

together with interest on the same from the date of demand at such rate not exceeding six per cent

per annum as is for the time being fixed by the Director-General of Customs ; and

Form of bond.

Every such bond shall be in the form marked A hereto annexed, or, when such form is inapplicable or

insufficient, in such other form as is from time to time prescribed by the Director-General of Customs,

and shall relate to the cargo or portion of the cargo of one conveyance only.

Forwarding of goods to warehouse.

93. When the provisions of sections 91 and 92 have been complied with in respect of any goods, such goods

shall be forwarded in charge of an officer of Customs to the warehouse in which they are to be deposited.

A pass shall be sent with the goods specifying the name of the importing conveyance and of the bonder,

the marks, numbers and contents of each package, and the warehouse or place in the warehouse

wherein they are to be deposited.

Receipt of goods at warehouse.

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94. On receipt of the goods, the pass shall be examined by the warehouse-keeper, and shall be returned to

the Competent Customs Official.

No package, butt, cask or hogshead shall be admitted into any warehouse unless it bears the marks and

numbers specified in, and otherwise corresponds with, the pass for its admission.

If the goods be found to correspond with the pass, the warehouse-keeper shall certify to that effect on the

pass, and the warehousing of such goods shall be deemed to have been completed.

If the goods do not so correspond, the fact shall be reported by the warehouse-keeper for the orders of

the Competent Customs Official, and the goods shall either be returned to the custom-house in

charge of an officer of Customs, or kept in deposit pending such orders, as the warehouse-keeper

deems most convenient.

If the quantity or value of any goods has been erroneously stated in the import declaration, the error may

be rectified at any time before the warehousing of the goods is completed, and not subsequently.

Goods how warehoused.

95. Except as provided in section 100, all goods shall be warehoused in the packages, butts, casks or

hogsheads in which they have been imported.

Warrant to be given when goods are ware-housed.

96. Whenever any goods are lodged in a Public Customs Warehouse or a licensed Private Customs

Warehouse, the warehouse-keeper shall deliver a warrant signed by him as such to the person lodging the

goods.

Form of warrant.

Such warrant shall be in the form B hereto annexed, and shall be transferable by endorsement; and the

endorsee shall be entitled to receive the goods specified in such warrant on the same terms as those

on which the person who originally lodged the goods would have been entitled to receive the same.

Repeal

Rules relating to Goods in a Warehouse.

Access of Customs officer to Private Customs Warehouse.

97. The Competent Customs Official, or any officer deputed by him for the purpose, shall have access to any

Private Customs Warehouse licensed under this Act.

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Power to cause packages lodged in warehouse to be opened and examined.

98. The Competent Customs Official, may at any time by order in writing direct that any goods or packages

lodged in any warehouse shall be opened, weighed or otherwise examined ; and, after goods have been

so opened or examined, may cause the same to be sealed or marked in such manner as he thinks fit.

When any goods have been so sealed and marked after examination, they shall not be again opened

without the permission of the Competent Customs Official; and, when any such goods have been

opened with such permission, the packages shall, if he thinks fit, be again sealed or marked as before.

Access of owners to warehoused goods.

99. Any owner of goods lodged in a warehouse shall, at any time within the hours of business, have access to

his goods in presence of an officer of Customs, and an officer of Customs shall, upon application for the

purpose being made in writing to the Competent Customs Official, be deputed to accompany such owner.

When an officer of Customs is specially employed to accompany such owner, a sum sufficient to meet the

expense thereby incurred shall, if the Competent Customs Official so require, be paid by such owner to

the Competent Customs Official, and such sum shall, if the Competent Customs Official so direct, be

paid in advance.

Owner’s power to deal with warehoused goods.

100. With the sanction of the Competent Customs Official, and after such notice given, and under such rules

and conditions as the Union Ministry of Planning and Finance from time to time prescribes, any owner of

goods may, either before or after warehousing the same,-

(a) sort, separate, pack and repack the goods, and make such alterations therein as may be necessary for

the preservation, sale, shipment or disposal thereof (such goods to be repacked in the packages in

which they were imported, or in such other packages as the Competent Customs Official permits);

(b) fill up any casks of wine, spirit or beer from any casks of the same secured in the same warehouse;

import brands, unless the whole of the wine or spirit so mixed be of the same brand ;

(d) bottle-off wine or spirit from any casks;

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(e) take such samples of goods as may be allowed by the Competent Customs Official with or without

entry for home consumption, and with or without payment of duty, except such as may eventually

become payable on a deficiency of the original quantity.

(f) any goods imported may be processed into finished products from raw materials in a Manufacturing

Customs Warehouse.

After any such goods have been so separated and repacked in proper or approved packages, the

Competent Customs Official may, at the request of the owner of such goods, cause or permit any

refused, damaged or surplus goods remaining after such separation or repacking (or, at the like

request, any goods which may not be worth the duty) to be destroyed, and may remit the duty

payable thereon.

Payment of rent and warehousedues.

101. If goods be lodged in a Public Customs Warehouse, the owner shall pay monthly, on receiving a bill or

written demand for the same from the Competent Customs Official or other officer deputed by him in that

behalf, rent and warehouse-dues at such rates as the Director-General of Customs may fix.

A table of the rates of rent and warehouse-dues so fixed shall be placed in a conspicuous part of such

warehouse.

If any bill for rent or warehouse-dues presented under this section is not discharged within ten days from

the date of presentation, the Customs collector may, in the discharge of such demand (any transfer or

assignment of the goods notwithstanding) cause to be sold by public auction, after due notice in the

Gazette, such sufficient portion of the goods as he may select.

Out of the proceeds of such sale, the Competent Customs Official shall first satisfy the demand for the

discharge of which the sale was ordered and shall then pay over the surplus (if any) to the owner of

the goods :

Provided that the application for such surplus be made within one year from the date of the sale of the

goods or that sufficient cause be shown for not making it within such period.

Goods not to be taken out of warehouse, except as provided by this Act.

102. No warehoused goods shall be taken out of any warehouse, except on clearance for home consumption

or shipment, or for removal to another warehouse, or as otherwise provided by this Act.

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Period for which goods may remain warehoused under bond.

103. Any goods warehoused may be left in the warehouse in which they are deposited, or in any warehouse

to which they may in manner hereinafter provided be removed, till the expiry of three years after the date

of the bond executed in relation to such goods under section 92. The owner of any goods remaining in a

warehouse on the expiry of such period shall clear the same for home consumption or shipment in

manner hereinafter provided :

Goods in Private Customs Warehouse on cancellation if licence.

Provided that when the licence for any Private Customs Warehouse is cancelled, and the Competent

Customs Official gives notice of such cancelment to the owner of any goods deposited in such

warehouse, such owner shall in manner hereinafter provided, and within seven days from the date on

which such notice is given, remove such goods to another warehouse or clear them for home

consumption or shipment.

Of the Removal of Goods from one Warehouse to another.

Power to remove goods from one warehouse to another in same port.

104. Any owner of goods warehoused under this Act may, at any time within three years from the date of the

bond executed in respect of such goods under section 92, and with the permission of the Director-General

of Customs, and on such conditions and after giving such security (if any) as such officer directs, remove

goods from one warehouse to another warehouse in the same port.

When any owner desires so to remove any goods, he shall apply for permission to do so in such form as

the Director-General of Customs from time to time prescribes.

Power to remove goods from one port to another.

105. Any owner of goods warehoused at any warehousing port may, from time to time, within the said period

of three years, remove the same by any mode of transport carriage, in order to be re-warehoused at any

other warehousing port.

Procedure.

When any owner desires so to remove any goods for such purpose, he shall apply to the Director-General

of Customs, stating the particulars of the goods to be removed, and the name of the port to which it is

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intended that they shall be removed, together with such other particulars, and in such manner and

form, as the Director-General of Customs from time to time prescribes.

Transmission of account of goods to officers at port of destination.

106. When permission is granted for the removal of any goods from one warehousing port to another under

section 105, an account containing the particulars thereof shall be transmitted by the proper officer of the

port of removal to the proper officer of the port of destination;

Bond for due arrival and rewarehousing.

and the person requiring the removal shall before such removal enter into a bond, with one sufficient

surety, in a sum equal at least to the duty chargeable on such goods, for the due arrival and re-

warehousing thereof at the port of destination within such time as the Director-General of Customs

directs.

Such bond may be taken by the proper officer either at the port of removal or at the port of destination

as best suits the convenience of the owner.

If such bond is taken at the port of destination, a certificate thereof, signed by the proper officer of such

port, shall, at the time of the removal of such goods, be produced to the proper officer at the port of

removal ; and such bond shall not be discharged unless such goods are produced to the proper officer,

and duly re-warehoused at the port of destination within the time allowed for such removal, or are

otherwise accounted for to the satisfaction of such officer ; nor until the full duty due upon any

deficiency of such goods, not so accounted for, has been paid.

Remover may enter into a general bond.

107. The Director-General of Customs may permit any person desirous of removing warehoused goods to

enter into a general bond, with such sureties, in such amount, and under such conditions, as the Director-

General of Customs approves, for the removal, from time to time, of any goods from one warehouse to

another, either in the same or in a different port, and for the due arrival and re-warehousing of such

goods at the port of destination within such time as such officer directs.

Goods on arrival at port of destination to be subject to same laws as goods on first importation.

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108. Upon the arrival of warehoused goods at the port of destination, they shall be entered and warehoused

in like manner as goods are entered and werehoused on the first importation thereof, and under the laws

and rules, in so far as such laws and rules are applicable, which regulate the entry and warehousing of

such last-mentioned goods.

Bond under section 92 to continue in force notwithstanding removal.

109. Every bond executed under section 92 in respect of any goods shall, unless the Director-General of

Customs in any case deems a fresh bond to be necessary, continue in force, notwithstanding the

subsequent removal of such goods to another warehouse or warehousing port.

Clearance for Home Consumption or Shipment.

Clearance of bonded goods for home consumption.

110. Any owner of goods warehoused may, at any time within three years from the date of the bond executed

under section 92 in respect of such goods, clear such goods for home consumption by paying (a) the duty

assessed on such goods under section 87, or, where the duty on such goods is altered under the

provisions hereinafter contained, such altered duty; and (b) all rent, penalties, interest and other charges

payable to the Competent Customs Official in respect of such goods.

Clearance of same for shipment to foreign port.

111. Any owner of goods warehoused may, at any time within three years from the date of the bond executed

under section 92 in respect of such goods clear such goods for shipment to a foreign port on payment of

all rent, penalties, interest and other charges payable as aforesaid and without payment of import-duty

on the same:

Provided that the Union Ministry of Planning and Finance may prohibit the shipment for exportation to

any specified foreign port of warehoused goods in respect of which payment of drawback or

transhipment has been prohibited under section 49 or 134 respectively.

Clearance of same for shipment as provisions, etc., on conveyance proceeding to foreign ports.

112. Provisions and stores warehoused at the time of importation may, within the said period of three years,

be shipped without payment of duty for use on board of any conveyance proceeding to a foreign port.

Form of application for clearance of goods.

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113. Application to clear goods from any warehouse for home consumption or for shipment shall be made in

such form as the Director-General of Customs from time to time prescribes.

Application when to be made.

Such application shall ordinarily be made to the Competent Customs Official at least twenty-four hours

before it is intended so to clear such goods.

Re-assessment of warehoused goods when damaged.

114. If any goods upon which duties are leviable ad valorem or on a tariff valuation receive damage through

unavoidable accident after they have been entered for warehousing and assessed under section 87, and

before they are cleared for home consumption, they shall, if the owner so desires, be re-assessed for duty

according to their actual value, and a new bond for the same may, at the option of the owner, be

executed for the unexpired term of warehousing.

Re-assessment on alteration of duty or tariff-valuation.

115. If, after any goods entered for warehousing have been assessed under section 87, any alteration is made

in the duty leviable upon such goods or in the tariff-valuation (if any) applicable thereto, such goods shall

be re-assessed in accordance with such alteration.

Allowance in case of wine, spirit, beer or salt.

116. If it appear at the time of clearing any wine, spirit, beer or salt from any warehouse for home

consumption that there exists a deficiency not otherwise accounted for to the satisfaction of the

Competent Customs Official, an allowance on account of ullage and wastage shall be made in adjusting

the duties thereon, as follows (namely) :-

(a) upon wine, spirit and beer in cask to an extent not exceeding the rates specified below, or such other

rates as may, from time to time be prescribed in this behalf by the Director-General of Customs and

notified in the Gazette:

For any time not exceeding 6 months, 21/2 per cent.

exceeding 6 months and not exceeding 12 months, 5 per cent.

exceeding 12 months and not exceeding 18 months, 71/2 per cent.

exceeding 18 months and not exceeding 2 years, 10 per cent.

exceeding 2 years and not exceeding 3 years, 12 per cent.

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(b) in the case of salt warehoused in a Public Customs Warehouse, only the amount actually cleared shall

be charged with customs-duties :

as may be prescribed from time to time by the Director-General of Customs and notified in the Gazette.

Further special allowance.

117. When any wine, spirit, beer or salt lodged in a warehouse is found to be deficient at the time of the

delivery therefrom, and such deficiency is proved to be due solely to ullage or wastage, the Director-

General of Customs may direct, in respect of any such article, that allowance be made in any special case

for a rate of ullage or wastage exceeding that contemplated in section 116.

Of the Forfeiture and Discharge of the Bond.

If goods are improperly removed from warehouses or allowed to remain beyond time fixed, or lost or

destroyed, or taken as samples.

118. If any warehoused goods are removed from the warehouse in contravention of section 102; or

if any such goods have not been removed from the warehouse at the expiration of the time during which

such goods are permitted by section 103 to remain in such warehouse ; or

if any goods in respect of which a bond has been executed under section 92 and which have not been

cleared for home consumption or shipment, or removed under this Act, are lost or destroyed otherwise

than as provided in section 100 or as mentioned in section 122, or are not accounted for to the

satisfaction of the Competent Customs Official ; or

if any such goods have been taken under section 100 as samples without payment of duty;

Collector may demand duty etc.

the Competent Customs Official may thereupon demand, and the owner of such goods shall forthwith

pay, the full amount of duty chargeable on account of such goods, together with all rent, penalties,

interest and other charges payable to the Competent Customs Official on account of the same.

Procedure on failure to pay duty, etc.

119. If any owner fails to pay any sum so demanded, the Competent Customs Official may forthwith either

proceed upon the bond executed under section 92, or cause such portion as he thinks fit of the goods (if

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any) in the warehouse on account of which the amount is due to be detained with a view to the recovery

of the demand;

and if the demand be not discharged within ten days from the date such detention (due notice thereof

being given to the owner), the goods so detained may be sold by public auction.

The net proceeds of any sale so made of goods so detained shall be written off upon the bond in

discharge thereof to the amount received, and if any surplus be obtained from such sale, beyond the

amount of the demand, such surplus shall be paid to the owner of the goods: Provided that

application for the same be made within one year from the sale, or that sufficient cause be shown for

not making the application within such period.

No transfer or assignment of the goods shall prevent the Competent Customs Official from proceeding

against such goods in the manner above provided for any amount due thereon.

Noting removal of goods.

120. When any warehoused goods are taken out of any warehouse, the Customs- collector shall cause the

fact to be noted on the back of the bond.

Every note so made shall specify the quantity and description of such goods, the purposes for which they

have been removed, the date or removal, the name of the person removing them, the number and

date of the shipping bill under which they have been taken away if removed for exportation by any

mode of transport or of the import declaration if removed for home consumption, and the amount of

duty paid (if any).

121. A register shall be kept of all bonds entered into for customs-duties on warehoused goods, and entry

shall be made in such register of all particulars required by section 120 to be specified.

Cancellation and return of bonds.

When such register shows that the whole of the goods covered by any bond have been cleared for home

consumption or shipment, or otherwise duly accounted for, and when all amounts due on account of

such goods have been paid, the Competent Customs Official shall cancel such bond as discharged in

full, and shall on demand deliver it, so cancelled, to the person who has executed or who is entitled to

receive it.

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Miscellaneous.

Power to remit duties on ware-housed goods lost or destroved.

122. If any goods in respect of which a bond has been executed under section 92 and which have not been

cleared for home consumption are lost or destroyed by unavoidable accident or delay, the Director-

General of Customs may in his discretion remit the duties due thereon:

Provided that, if any such goods be so lost or destroyed in a Private Customs Warehouse, notice thereof

be given to the Competent Customs Official within forty eight hours after the discovery of such loss or

destruction.

Responsibility of warehouse-keeper.

123. The warehouse-keeper in respect of goods lodged in a Public Customs Warehouse, and the licensee in

respect of goods lodged in a Private Customs Warehouse, shall be responsible for their due reception

therein and delivery therefrom, and for their safe custody while deposited therein, according to the

quantity, weight or gauge reported by the Custom-house officer who has assessed such goods, allowance

being made, it necessary, for ullage and wastage as provided in sections 116 and 117 :

Compensation for loss or injury.

Provided that no owner of goods shall be entitled to claim from the Competent Customs Official, or from

any keeper of a Public Customs Warehouse, compensation for any loss or damage occurring to such

goods while they are being passed into or out of such warehouse, or while they remain therein, unless

it be proved that such loss or damage was occasioned by the wilful act or neglect of the warehouse-

keeper or of an officer of Customs.

Public Customs Warehouse to be locked.

124. Every Public Customs Warehouse shall be under the lock and key of a warehouse-keeper appointed by

the Director-General of Customs.

Power to decide where goods may be deposited in Public Customs Warehouse, and on what terms.

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125. The Director-General of Customs may from time to time determine in what division of any Public

Customs Warehouse, and in what manner, and on what terms, any goods may be deposited, and what

sort of goods may be deposited in any such warehouse.

Expenses of carriage, packing, etc., to be borne by owners.

126. The expenses of carriage, packing and stowage of goods on their reception into or removal from a Public

Customs Warehouse shall, if paid by the Competent Customs Official or by the warehouse-keeper, be

chargeable on the goods and be defrayed by, and recoverable from, the owner, in the manner provided in

section 119.

127. * * * *

CHAPTER XII.

TRANSHIPMENT.

Power to permit tran shipment without payment of duty.

128. In the ports of Rangoon, Moulmein, Akyab, and such other ports as the Director-General of Customs may

from time to time, by notification in the Gazette, direct in this behalf, the Competent Customs Official

may, on application by the owner of any goods imported into such port, and specially and distinctly

manifested at the time of importation as for transhipment to some other customs or foreign port, grant

leave to tranship the same without payment of the duty (if any) leviable at the port of transhipment, and

without any security or bond for the due arrival and entry of the goods at the port of destination. In any

customs-port other than a port in which the preceding clause may for the time being be in force, the

Competent Customs Official may, on application by the owner of any goods so imported and manifested,

grant leave for transhipment without payment of the duty (if any) leviable at such port : Provided that,

where the goods so transhipped are dutiable, and are to be removed to some other customs-port, the

applicant shall enter into a bond, with such security as may be required of him, in a sum equal at least to

the duty chargeable on such goods, for the due arrival and entry thereof at the port of destination within

such time as such Competent Customs Official directs.

Superintendence of transhipment.

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129. An officer of Customs shall, in every case, be deputed free of charge to superintend the removal of

transhipped goods from conveyance to conveyance.

Subsidiary rules as to transhipment.

130. The powers conferred on the Competent Customs Official by section 128 shall be exercised, and the

transhipment shall be performed, subject to such rules as may from time to time be made by the Union

Ministry of Planning and Finance.

No rules made under this section shall come into force until after the expiry of such reasonable time from

the date of the publication of the same as the Union Ministry of Planning and Finance may in each

case appoint in this behalf.

Entry and warehousing on arrival of goods transhipped under section 128, clause 2.

131. All goods transhipped under the second clause of section 128 for removal to a customs-port shall, on

their arrival at such port, be entered in like manner as goods are entered on the first importation thereof,

and under the laws and rules, in so far as such laws and rules can be made applicable, which regulate the

entry of such last-mentioned goods.

Transhipment of provisions and stores from one conveyance to another of same owner without payment of

duty.

132. If two or more conveyances belonging wholly or in part to the same owner be at any customs-port at the

same time, any provisions and stores in use or ordinarily shipped for use on board may, at the discretion

of the Competent Customs Official, be transhipped from one such conveyance to any other such

conveyance without payment of import-duty.

Levy of transhipment-fee.

133. A transhipment-fee on any goods or class of goods transhipped under this Act may be levied at such

rates, on each bale or package, or according to weight, measurement, quantity or number, and under

such rules, as the Union Ministry of Planning and Finance may from time to time, by notification in the

Gazette, prescribe for each port.

Power to prohibit transhipment.

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134. The Union Ministry of Planning and Finance may from time to time, by notification in the Gazette,

prohibit, at any specified port or at all ports, the transhipment of any specified class of goods, genearally

or when destined for any specified ports, or prescribe any special mode of transhipping any specified class

of goods.

No goods to be transshipped except as provided.

135. Except as provided in this Act, no goods shall be transhipped at any port or place in the Republic of the

Union of Myanmar.

CHAPTER XIII.

EXPORTATION OR SHIPMENT AND RE-LANDING.

No goods to be shipped, etc., till entry outwards of conveyance.

136. Except with the written permission of the Competent Customs Official, no goods, other than passengers'

baggage, or ballast urgently required for a conveyance's safety, shall be shipped or water-borne to be

shipped in any conveyance in a customs-port until an order has been obtained under section 61 for entry

outwards of such conveyance.

When such order has been obtained, the export-cargo of such conveyance may be shipped, subject to the

provisions next hereinafter contained.

Clearance for shipment.

137. No goods, except passengers' baggage, shall be shipped or water-borne to be shipped for exportation

until-

(a) the owner has delivered to the Competent Customs Official, or other proper officer, a shipping bill of

such goods in duplicate, in such form and containing such particulars in addition to those specified in

section 29 as may from time to time be prescribed by the Director-General of Customs ;

(b) such owner has paid the duties (if any) payable on such goods ; and

Provided that the Director-General of Customs may, in the case of any customs-port or wharf, by

notification in the Gazette, and subject to such restrictions and conditions, if any, as he thinks fit,

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exempt goods or any specified goods or class of goods or any specified person or class of persons from

all or any of the provisions of this section.

Bond required in certain cases before exportation.

138. Before any warehoused goods or goods subject to excise-duties, or goods entitled to drawback of

customs-duties on exportation, or goods exportable only under particular rules or restrictions, are

permitted to be exported, the owner shall, if required so to do, give security by bond in such sum, not

exceeding twice the duty leviable on such goods, as the Customs collector directs, with one sufficient

surety, that such goods shall be duly shipped, exported and landed at the place for which they are

entered outwards, or shall be otherwise accounted for to the satisfaction of such officer.

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.

Notice of non-shipment or re-landing, and return of duty thereon.

140. If any goods mentioned in a shipping bill or manifest be not shipped, or be shipped and afterwards re-

landed, the owner shall, before the expiration of five clear working days after the conveyance on which

such goods were intended to be shipped, or from which they were re-landed, has left the port, give

information of such short-shipment or re-landing to the Competent Customs Official.

Upon an application being made to the Competent Customs Official, any duty levied upon goods not

shipped, or upon goods shipped and afterwards re-landed, shall be refunded to the person on whose

behalf such duty was paid: Provided that no such refund shall be allowed unless information has been

given as above required.

Goods re-landed or transhipped from a conveyance returning to port, or putting into another port.

141. If, after having cleared from any customs-port, any conveyance, without having discharged her cargo,

returns to such port, or puts into any other customs-port, any owner of goods in such conveyance, if he

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desires to land or tranship the same or any portion thereof for re-export, may, with the consent of the

master, apply to the Competent Customs Official in that behalf.

The Competent Customs Official, if he grants the application, shall thereupon send an officer of Customs

to watch the conveyance, and to take charge of such goods during such re-landing or transhipment.

Such goods shall not be allowed to be transhipped or re-exported free of duty by reason of the previous

settlement of duty at the time of first export, unless they are lodged and remain, until the time of re-

export, under the custody of an officer of Customs, in a place appointed by the Competent Customs

Official, or are transhipped under such custody.

All expenses attending such custody shall be borne by the owner.

conveyance re-turning to port may enter and land goods under import-rules.

142. In either of the cases mentioned in section 141, the master of the conveyance may enter such

conveyance inwards, and any owner of goods therein may, with the consent of the master, land the same

under the rules herein contained for the importation of goods.

In every such case, any export-duty levied shall be refunded to, and any amount paid in drawback shall be

recovered from, such owner.

Landing of cargo during repairs.

143. The Competent Customs Official may, on application by the master of any conveyance which is obliged

before completing her voyage to put into any customs-port for repairs, permit him to land the cargo, or

any portion thereof, and to place it in the custody of an officer of Customs during such repairs, and to re-

ship and export the same free of duty.

All expenses attending such custody shall be borne by the master.

CHAPTER XIV.

SPIRIT.

Exportation of Spirit under Bond for Excise-duty.

Rules for removal of spirit from distillery without payment of duty for exportation.

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144. The Union Minister for Planning and Finance may from time to time make rules prescribing the

conditions on which spirit manufactured in the Republic of the Union of Myanmar may be removed from

any licensed distillery for exportation without payment of excise-duty.

The person so removing any such spirit shall execute a bond with one or more sureties, in the form

marked C hereto annexed, or (when such form is inapplicable or insufficient) in such other form as the

said authority from time to time prescribes, conditioned that such duty shall be paid on all such spirit

as is-

(a) not exported within four months from the date of the bond, or

(b) exported to a customs-port, unless either the payment of excise-duty as provided by this Chapter in

respect thereof at the port of destination or the delivery of the spirit into a warehouse appointed in

this behalf by the Union Minister for Planning and Finance is within six months from the date of the

bond proved to the satisfaction of the proper officer.

The Competent Customs Official of the port of exportation may, on sufficient cause shown, extend for a

further term not exceeding four months the period allowed for the exportation of any such spirit, or for

the production of such proof that duty has been so paid or the spirit so delivered.

Spirit for export to be taken direct from distillery to custom-house under pass.

145. Spirit intended for exportation under bond for the excise-duty shall, except when provision is made by

any enactment for the time being in force for its being intermediately deposited in a licensed warehouse,

be taken from the distillery direct to the custom-house, under passes to be granted for that purpose by

the officers of Excise.

Gauging and proving of spirit.

146. Spirit brought to the custom-house for exportation under bond for the excise-duty may, previous to

shipment, be gauged and proved by an officer of Customs, and the quantity of spirit for which credit is to

be given in the settlement of any bond may be determined in the same manner.

Duty to be recovered on any deficiency in spirit under bond.

147. Excise-duty shall be recoverable previous to shipment upon the excess (if any) of the quantity of spirit

passed from a distillery over the quantity ascertained by gauge and proof at the custom-house, less an

allowance for ullage and wastage at such rates as are from time to time prescribed by the Union Minister

for Planning and Finance and notified in the Gazette.

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Duty on spirit exported under bond from one Myanmar port to another.

148. Notwithstanding anything in the Tariff Law, spirit exported under bond for excise-duty from any

customs-port to any other customs-port shall be charged at the port of importation with excise-duty the

ordinary rate to which the spirit of the like kind and strength is liable a such port:

Provided that the Union Minister for Planning and Finance may authorize the import of such spirit without

the payment of that duty at the port of importation when the spirit is to be delivered into a warehouse

appointed by the Union Minister for Planning and Finance in this behalf, and the excise-duty thereon is

to be paid on the removal of the spirit from a warehouse so appointed.

Removal for local consumption of spirit intended for exportation.

149. Spirit brought to the custom-house or to a warehouse licensed under any enactment for the time being

in force for exportation under bond for the excise-duty may, on payment of such duty, be removed for

local consumption under passes to be granted for that purpose by the officers of Excise.

Credit for every such payment shall be given in discharge of the bond to which it relates.

Drawback of Excise-duty on Export of Spirit.

Drawback of excise duty on spirit exported.

150. A drawback of excise-duty paid on spirit manufactured in the Republic of the Union of Myanmar and

exported to any foreign port under the provisions of section 138 shall be allowed by the Competent

Customs Official at the port of exportation :

Provided that the exportation be made within one year from the date of payment of such excise-duty, and

that the spirit, when brought to the custom-house, be accompanied by a pass in which such payment

is certified.

Such drawback shall be regulated by the strength and quantity of such spirit as ascertained by gauge and

proof by an officer of Customs.

This section applies, so far as it can be made applicable, also to fermented liquor made in the Republic of

the Union of Myanmar from malt and so exported.

Miscellaneous.

Differential duty to be levied in certain cases.

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151. Notwithstanding anything in the Tariff Law, if spirit manufactured in the Republic of the Union of

Myanmar upon which excise-duty has been paid is exported from one customs- port to another, and the

rate of local excise-duty at the port of importation is higher than that already paid upon such spirit, a

differential duty shall be charged thereon, at such rate as the Union Ministry of Planning and Finance

may, by notification in the Gazette, from time to time prescribe :

Provided that the Union Minister for Planning and Finance may authorize the import of such spirit without

the payment of the differential duty at the port of importation when the spirit is to be delivered into a

warehouse appointed by the Union Minister for Planning and Finance in this behalf, and the

differential duty is to be paid on the removal of the spirit from a warehouse so appointed.

Rum-shrub, etc., how charged with duty.

152. Rum-shrub, cordial and other such liquor prepared in a licensed distillery under the supervision of the

surveyor or officer in charge of the distillery shall be charged with excise-duty under this Act according to

the quantity of spirit used in its preparation as ascertained by such surveyor or officer.

Provisions respecting spirit applied to such liquors.

The provisions of this Act respecting spirit, except such as relate to gauge and proof, shall apply to such

liquor.

Conditions of drawback and remission of duty on spirit.

153. No drawback shall be allowed for any spirit on which duty has been paid, nor shall the duty due on any

spirit under bond be remitted, unless the spirit is shipped from the custom-house, and in a conveyance

whereon an officer of Customs has been appointed to superintend the receipt of export-cargo.

Re-land of spirit shipped.

154. No spirit shipped for exportation shall be re-landed without a special pass from an officer of Excise, in

addition to any permission of an officer of Customs which may be required by the law for the time being

in force.

Power to make rules for ascertaining that imported spirit has been rendered unfit for human consumption.

155. When, by any law for the time being in force, a special duty is imposed on denatured spirit, the Union

Ministry of Planning and Finance may make rules for ascertaining and determining what spirit imported

into the Republic of the Union of Myanmar shall be deemed to be denatured spirit for the purposes of

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such law, and for causing such spirit to be denatured, if necessary, by officers of Government at the

expense of the person importing the same, before the customs-duties leviable thereon are levied.

In the absence of any such rules, or if any dispute arises as to their applicability, the Director-General of

Customs shall decide what spirit is subject only to the said special duty, and such decision shall be

final.

CHAPTER XV.

COASTING-TRADE.

Chapters VII, IX, X and part of XIII inapplicable to coasting-trade,

156. Except as hereinafter provided, nothing in Chapters VII, IX, X and section 136, 139 and 141 to 143,

inclusive, of this Act shall apply to coasting-conveyances or to goods imported or exported in such

conveyances.

Power to regulate coasting-trade.

157. The Union Ministry of Planning and Finance may, from time to time, make rules consistent with the

provisions of this Chapter -

(a) extending any provision of the Chapters and sections mentioned in section 156, with or without

modification, to any coasting-conveyances or to any goods imported or exported in such conveyances ;

(b) exempting any such conveyances or goods from any of the other provisions of this Act except those

contained in this Chapter ;

coasting-conveyance, whether shipped at a foreign port, or at a customs-port, or at a place declared

under section 12 to be a port; (2) shipped in a coasting-conveyance before all dutiable goods and

goods brought in such conveyance from a foreign port have been unladen ;

(d) prohibiting the conveyance of any specified class of goods generally, or to or between specified ports,

in a coasting-conveyance.

Coasting conveyances to deliver manifest and obtain port-clearance before leaving port of lading.

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158. Before any coasting-conveyance departs from the port of lading, or, when there are more ports of lading

than one, the first port of lading, the master shall fill in, sign and deliver to the Competent Customs

Official a manifest in duplicate, containing a true specification of all goods to be carried in such

conveyance, in such form, and accompanied by such shipping bills or other documents, as may from time

to time be prescribed by the Director-General of Customs.

If the Competent Customs Official sees no objection to the departure of the conveyance, he shall retain

the duplicate and return the original manifest, dated and signed by him, together with its

accompaniments; and such manifest shall be the ; port-clearance of the conveyance, unless, under the

general orders of the Director-General of Customs, a separate port-clearance be prescribed.

Delivery of manifest, etc., on arrival.

159. Within twenty-four hours after the arrival of any coasting-conveyance at any customs-port, whether

intermediate or final, and before any goods are there discharged, the manifest, together with the other

documents referred to in section 158, shall be delivered to the Competent Customs Official, who shall

note on the manifest the date of delivery. If the conveyance has touched at any foreign port between such

port of arrival and her last preceding customs-port of departure, the master shall append to the manifest

a declaration to that effect, and shall also indicate on the manifest the portions (if any) of the cargo

therein described which have been discharged, and subjoin thereto a true specification of all goods

shipped at such port.

If the customs-port of arrival be an intermediate port, and a portion only of the cargo is to be discharged

thereat, the master shall likewise so deliver an extract from the manifest signed by him, relating to

such portion, and the Competent Customs Official shall, after verifying such extract, return to him the

original manifest and all documents accompanying it except those relating to such portion.

If in any case the cargo actually on board any coasting-conveyance on her arrival at any customs-port

does not, owing to short-shipment, re-landing or other cause, correspond with the specification thereof

in the manifest returned to the master under the second clause of section 158, such master shall,

before delivery of such manifest under this section, note thereon the particulars of the difference.

The Competent Customs Official, when satisfied with the manifest and other documents, shall grant an

order to break bulk.

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Departure from intermediate port.

160. Before any coasting-conveyance departs from any customs-port at which she has touched during her

voyage, the master shall re-deliver the original manifest to the Competent Customs Official, after

indicating thereon the portions (if any) of the cargo therein described which have been discharged, and

subjoining thereto a true specification of all goods shipped at such port. He shall also deliver a duplicate,

signed by him, of the specification so subjoined.

If the Competent Customs Official sees no objection to the departure of the conveyance, he shall proceed

as prescribed in the second clause of section 158.

Power to require bond before port clearance is granted.

161. The Competent Customs Official may, for sufficient reason, refuse port clearance to any coasting-

conveyance declared to be bound to, or about to touch at, any customs-port, unless the owner or master

gives a bond, with such security as the Competent Customs Official deems sufficient, for the production to

the Competent Customs Official of a certificate from the proper officer of the port to which such

conveyance is said to be bound of her arrival at such port within a reasonable time to be prescribed in

each case by the Competent Customs Official.

Discharge of cargo.

162. When permission has been granted by the Competent Customs Official for the discharge of cargo from

any coasting-conveyance-

(a) if the conveyance has not touched at any intermediate foreign port in the course of her voyage, and

has not on board any dutiable goods, the cargo may be forthwith landed and removed by the owner

without entry thereof at the custom-house and clearance for home consumption, but subject to such

general check and control as the Director-General of Customs may from time to time by rules prescribe

;

(b) if the conveyance has so touched at any such port or has on board any such goods, such conveyance

shall be subject to all the provisions of Chapter VII of this Act relating to conveyances arriving and such

goods, and until such goods have been duly discharged all other goods on board shall be subject to

the provisions of Chapter IX of this Act relating to goods imported.

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Goods on coasting-conveyances, if excisable, not to be unladen without permission.

163. If any of the goods on board of any coasting-conveyance be subject to any excise-duty, they shall not be

unladen without the permission of the proper officer of Excise.

Grant and revocation of general pass.

164. Notwithstanding anything hereinbefore contained, the Director-General of Customs may grant or

authorize the Competent Customs Official to grant a general pass, on any conditions which the Director-

General of Customs thinks expedient for the lading and clearance, and for the entry and unlading, of any

coasting steam-conveyance at any ports of despatch or destination, or at any intermediate ports at which

she touches for the purpose of receiving goods or passengers.

Such pass shall be valid throughout the Republic of the Union of Myanmar, or for such ports only as may

be specified therein.

Any such general pass may be revoked by order of the Director-General of Customs by whom the grant

thereof was made or authorized by notice in writing under the hand of the Director-General of Customs

delivered to the master or to the owner of such ship-borne, or to any of the crew on board.

Rules respecting cargo-books to be kept by masters of coasting-conveyances.

165. The Director-General of Customs may direct that the master of any coasting-conveyance which shall

keep, or cause to be kept, a cargo-book, stating the name of the master, the conveyance, the port to

which she belongs, and the port to which on each voyage she is bound.

At every port of lading such master shall enter, or cause to be entered, in such book the name of such

port and an account of all goods there taken on board of such conveyance, with a description of the

packages, and the quantities and descriptions of the goods, contained therein or stowed loose, and

the names of the respective shippers and consignees, in so far as such particulars are known to him.

At every port of discharge of any such goods such master shall enter, or cause to be entered, in such book

the respective days on which such goods or any of them are delivered out of such conveyance.

The respective times of departure from every port of lading, and of arrival at every port of discharge, shall

in like manner be duly entered.

Every such master shall, on demand, produce his cargo-book for the inspection of any officer of Customs,

and such officer shall be at liberty to make any note or remark therein.

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The Director-General of Customs may, in the case of any conveyance the master whereof has been

directed to keep a cargo-book under this section, dispense with the manifest required under sections

158, 159 and 160.

Power to board and examine coasting conveyances.

166. Any duly empowered officer of Customs may go on board of any coasting-conveyance in any port or

place in the Republic of the Union of Myanmar, and may at any period of a voyage search any such

conveyance and examine all goods on board, and all goods then lading or unlading, and may demand the

production of any document which ought to be on board of any such conveyance.

The Competent Customs Official may further require that any such document belonging to any coasting-

conveyance then in port shall be brought to him for inspection.

CHAPTER XVI.

OFFENCES AND PENALTIES.

Punishments for offences.

167. The offences mentioned in the first column of the following schedule shall be punishable to the extent

mentioned in the third column of the same with reference to such offences respectively:-

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 Judge, be liable to

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imprisonment for a term not exceeding three

years.

2.—If any goods be landed or shipped, or ... if an

attempt be made to land or ship any goods, or

if any goods be brought into any bay, river,

creek or arm of the sea, for the purpose of being

landed or shipped, at any port or place which,

at the date of such landing, shipment, attempt

or bringing, is not a port for the landing and

shipment of goods,

11 such goods shall be liable to confiscation.

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

General

such person shall be liable to a penalty not

exceeding three times of the customs value of

the goods.

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,

4.-If any conveyance, which has been within the

limits of any port in the Republic of the Union of

Myanmar with cargo on board, be afterwards

found in any port, bay, river, creek or arm of the

11 such conveyance shall be liable to

confiscation.

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sea in the Republic of the Union of Myanmar,

light or in ballast, and if the master be unable

to give a due account of the customs-port

where such conveyance lawfully disharged her

cargo,

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

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.

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

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

6.— If any conveyance arriving at, or departing

from, any customs-port fails, when so required

under section 17, to bring-to at any such station

as has been appointed by the Director-General

of Customs for the boarding or landing of an

officer of Customs,

the master of such conveyance shall be liable

to a penalty not exceeding twenty hundred

thousand kyats.

7.—If any conveyance arriving at any customs-

port, after having come to its proper place of

mooring or unlading, removes from such place,

except with the authority of the Conservator,

…

the master of such conveyance shall be liable

to a penalty not exceeding ten hundred

thousand kyats and the conveyance, if not

entered, shall not be allowed to enter until the

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obtained in accordance with the provisions of

the Ports Act, or other lawful authority, to some

other place of mooring or unlading, or

penalty is paid

if any conveyance not brought into port by a

pilot be not anchored or moored in accordance

with any direction of the Director-General of

Customs under section 17,

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

the Union of Myanmar contrary to such

prohibition or restriction, or

18 & 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

person concerned shall, on conviction of any

such offence before a Judge, be liable to

imprisonment for a term not exceeding three

years.

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

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conveyance for exportation contrary to such

prohibition or restriction,

9.—If, upon an application to pass any goods

through the custom-house, any person not

being the owner of such goods, and not having

proper and sufficient authority from the owner,

subscribes or attests any document relating to

any goods on behalf of such owner,

General such person shall be liable to a penalty not

exceeding twenty hundred thousand kyats.

9A._ If the person chargeable with payment of

duties short-levied or erroneously refunded or

imposed duties and taxes or penalty or a fine

upon any goods are not paid within the limited

time,

20, 39 & 193

Such person concerned shall be liable to a

penalty not exceeding three times of those

payment of duties short-levied or erroneously

refunded or imposed duties and taxes or

penalty or a fine upon any goods shall be

chargeable or shall, on conviction of any such

offence before a Judge, be liable to

imprisonment for a term not exceeding three

years or to fine or to both.

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 & 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.

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11. Repeal

12.– If any goods be entered for drawback

which, are of less value than the amount of the

drawback claimed,

50 such goods shall be liable to confiscation.

13.–If, in any river or port wherein a place has

been fixed under section 53 by the Director-

General of Customs, any conveyance arriving

passes beyond such place before delivery of a

manifest to the pilot, officer of Customs, or

other person duly authorized to receive the

same.

the master of such conveyance shall be liable

to a penalty not exceeding twenty hundred

thousand kyats.

14.–If the master of any conveyance arriving,

which remains outside or below any place so

fixed, wilfully omits, for the space of twenty-four

hours after anchoring, to deliver a manifest as

required by this Act,

53 such master shall be liable to a penalty not

exceeding twenty hundred thousand kyats.

15.–If, after any conveyance arriving has entered

any customs-port in which a place has not been

fixed under section 53, the master of such

conveyance wilfully omits, for the space of

twenty-four hours after anchoring, to deliver a

manifest as required by this Act.

54 such master shall be liable to a penalty not

exceeding twenty hundred thousand kyats.

16. –If any manifest delivered under section 53,

54, 60, 63, or 66 is not signed by the person

delivering the same and is not in the form or

does not contain the particulars required by

section 55 or 63, as the case may be, in so far as

55, 60 & 63

the person delivering such manifest shall be

liable to a penalty not exceeding twenty

hundred thousand kyats.

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such particulars are applicable to the ship,

cargo and voyage, or if any manifest delivered

by the ship’s agent under section 60 differs in

any material particulars from the manifest

received by him from the master of the

conveyance.

if any manifest so delivered does not contain a

specification true to the best of such person’s

knowledge of all goods imported or to be

exported in such conveyance,

17.– If any goods entered in the import-manifest

of a conveyance are not found on board of the

conveyance, or if the quantity so found is short,

and if such deficiency is not accounted for to

the satisfaction of the officer in charge of the

custom-house.

55 & 64

the master of such conveyance shall be liable

to a penalty not exceeding three times the

value of the missing or deficient goods, or if

such value cannot be ascertained, to a penalty

not exceeding ten hundred thousand kyats for

every missing or deficient package or separate

article.

18.–If any person required by this Act to receive

a manifest from any master of a conveyance

refuses so to do, or fails to counter sign the

same or to enter thereon the particulars

referred to in section 56,

53, 54 & 56 such person shall be liable to a penalty not

exceeding ten hundred thousand kyats.

19.–If bulk be broken in any conveyance

previous to the grant by the Competent

Customs Official of an order for entry inwards or

a special pass permitting bulk to be broken,

57 & 59

the master of such conveyance shall be liable

to a penalty not exceeding twenty hundred

thousand kyats.

20._If any bill of lading or copy required under 58 the master of the conveyance shall be liable to

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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

a penalty not exceeding three times the

customs value of the goods.

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,

21. –If any master of a conveyance attempts to

depart without a port-clearance, 62

such master shall be liable to a penalty not

exceeding ten hundred thousand kyats.

22. –If any conveyance actually departs without

a clearance, 62

the master of such conveyance shall be liable

to a penalty not exceeding twenty hundred

thousand kyats.

23.–If any pilot takes charge of any conveyance

proceeding to sea, notwithstanding that the

master of such conveyance does not produce a

port-clearance,

such pilot, on conviction before a Judge, shall

be liable to fine not exceeding twenty hundred

thousand kyats.

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24.–If any master of a conveyance refuses to

receive on board an officer of Customs deputed

under section 67,

such master shall be liable to a penalty not

exceeding ten hundred thousand kyats for

each day during which such officer is not

received on board, and the conveyance, if not

entered, shall not be allowed to enter until

such penalty is paid,

25.—If any master of a veessel refuses to receive

on board one servant of such officer, or to

provide such officer and servant with suitable

shelter and accommodation, and with a d e

allowance of fresh water, and with the means of

cooking on board,

such master shall, in each such case, be liable

to a penalty not exceeding ten hundred

thousand kyats.

26.—If any master of a conveyance refuses to

allow such conveyance, or any box, place or

closed receptacle in such conveyance, to be

searched when so required by an officer of

Customs bearing a written order to search, or if

an officer of Customs places any lock, mark or

seal upon any goods in a conveyance, and such

lock, mark or seal is wlfully opened, altered or

broken, before due delivery of such goods, or if

any such goods are secretly conveved away, or

if any hatchway or entrance to the hold of a

conveyance, after having been fastened down

by an officer of Customs, is opened without his

permission,

the master of such conveyance shall be liable,

upon conviction before a Judge, to

imprisonment for a term not exceeding three

years and shall also be liable to fine.

27._If the master of any conveyance laid up by

the withdrawal of the officer of Customs shall, 70

such master shall be liable to a penalty not

exceeding three times the customs value of

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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,

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.

27A.-If any person goes on board or leaves any

conveyance in contravention of section 70A. 70A

such person shall be liable to a penalty not

exceeding five hundred thousand kyats.

28._If any master of a conveyance, in any case

other than that provided for 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 & 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.

29.– If, when a boat-note is required by section

76, any goods water-borne for the purpose of

being landed from any conveyance, and

warehoused or passed for importation, or of

being shipped for exportation, be found without

such note, or if any goods are found on board

any boat in excess of such boat-note, whether

such goods are intended to be landed from, or

to be shipped on board of, any conveyance,

such goods shall be liable to confiscation, and

the person by whose authority the goods are

being landed or shipped, and the person in

charge of the boat, shall each be liable to a

penalty not exceeding the value of the said

goods or twice the amount of duty (if any)

leviable on the said goods, whichever is

greater.

30.— If any person refuses to receive, or fails to

sign, or to note the prescribed particulars upon,

any boat-note, as required by section 76, or if

any master or officer of a conveyance receiving

the same fails to deliver it when required so to

do by any officer of Customs authorized to

such person, master or officer shall be liable to

a penalty not exceeding ten hundred thousand

kyats.

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make such requisition,

31.— If any goods are, without permission,

shipped or water-borne to be shipped, or are

landed, except from or at a wharf or other place

duly appointed for the purpose, or if any goods

water-borne for the purpose of being landed or

shipped are not landed or shipped without

unnecessary delay, or if the boat containing

such goods be found out of the proper track

between the conveyance and the wharf or other

proper place of landing or shipping, and such

deviation be not accounted for to the

satisfaction of the Competent Customs Official,

73 77

such goods shall be liable to confiscation, and

the person by whose authority the goods are

shipped, landed, water-borne or transhipped,

and the person in charge of the conveyance

employed in conveying them, shall each be

liable to a penalty not exceeding the value of

such goods or twice the amount of duty (if

any) leviable on such goods whichever is

greater.

if any goods are transhipped contrary to the

provisions of section 78, 78

32.– If, after the issue of a notification under

section 79 with regard to any port, any goods

are found within the limits of such port on

board of any boat not duly licensed and

registered.

such goods, unless they are covered by a

special permit from the Competent Customs

Official, shall be liable to confiscation, and the

owner or the person in charge of the boat shall

be liable to a penalty not exceeding five

hundred thousand kyats.

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 & 82

such master shall be liable to a penalty not

exceeding three times the customs value of

the goods.

34.– If any goods are found concealed in any

place, box or closed receptacle in any General

such goods shall be liable to confiscation and

the person in whose charge, custody or

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conveyance, and are not duly accounted for to

the satisfaction of the officer in charge of the

custom-house,

possession, the goods are found shall be liable

to a penalty not exceeding three times the

value of such goods.

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 & 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.

36.– If, after any goods have been landed and

before they have been passed through the

custom-house, the owner removes or attempts

to remove them, with the intention of

defrauding the revenue.

86 & 87

such goods shall be liable to confiscation, or if

the goods cannot be recovered, the owner

shall be liable, in addition to full duty, to a

penalty not exceeding twice the amount of

such duty, if the goods be dutiable and the

duty leviable thereon can be ascertained, or

otherwise to a penalty not exceeding twenty

hundred thousand kyats for every missing or

deficient package or separate article.

37._If it be found, when any goods are entered

at, or brought to be passed through, a custom-

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

86 & 137

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

Judge, be liable to imprisonment for a term

not exceeding three years.

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mis-stated in regard to sort, quality, quantity or

value, or (d) goods not stated in the import

declaration or application have been concealed

in, or mixed with, the articles specified therein,

or have apparently been packed so as to

deceive the officers of Customs, and such

circumstance is not accounted for to the

satisfaction of the Competent Customs Official,

38.– If, when goods are passed by tale or by

package, any omission or misdescription thereof

tending to injure the revenue be discovered,

86 & 94

the person guilty of such omission or

misdescription shall be liable to a penalty not

exceeding ten times the amount of dutv which

might have been lost to Government by such

omission or misdescription, unless it be proved

to the satisfaction of the officer in charge of

the custom-house that the variance was

accidental.

39.– If, without entry duly made, any goods are

taken or passed out of any custom-house or

wharf,

the person so taking or passing such goods

shall, in every such case, be liable to a penalty

not exceeding ten hundred thousand kyats,

and such goods shall be liable to confiscation.

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.

41._If any goods entered to be warehoused are

carried into the warehouse, unless with the 93

such goods shall be liable to confiscation and

any person so carrying them shall be liable to

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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,

a penalty not exceeding three times the

customs value of the goods.

42.– If any goods entered to be warehoused are

not duly warehoused in pursuance of such

entry, or are withheld, or removed from any

proper place of examination before they have

been examined and certified by the proper

officer,

such goods shall be deemed not to have been

duly warehoused, and shall be liable to

confiscation.

43.– If any warehoused goods be not

warehoused in accordance with sections 94 and

95,

94 & 95 such goods shall be liable to confiscation.

44.– If the licensee of any Private Customs

Warehouse licensed under this Act does not

open the same when required so to do by any

officer entitled to have access thereto, or, upon

demand made by any such officer, refuses

access to any such officer,

such licensee shall be liable to a penalty not

exceeding twenty hundred thousand kyats,

and shall further be liable to have his licence

forthwith cancelled.

45._If the keeper of any Public Customs

Warehouse, or the licensee of any Private

Customs Warehouse, neglects to stow the goods

warehoused therein so that easy access may be

had to every package and parcel thereof,

Chap, 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.

46.– If the owner of any warehoused goods, or

any person in the employ of such owner. 99

such owner or person shall, in every such case,

be liable to a penalty not exceeding twenty

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clandestinely opens any warehouse, or, except

in presence of the proper officer of Customs,

gains access to his goods,

hundred thousand kyats.

47. —If any warehoused goods are opened in

contravention of the provisions of section 98, or

if any alteration be made in such goods or in

the packing thereof, except as provided in

section 100,

98 & 100 such goods shall be liable to confiscation.

48.– If any goods lodged in a Private Customs

Warehouse are found at the time of delivery

therefrom to be deficient, and such deficiency is

not due solely to ullage or wastage, as allowed

under sections 116 and 117,

123

the licensee of such warehouse shall, unless

the deficiency be accounted for to the

satisfaction of the Competent Customs Official,

be liable to a penalty equal to five times the

duty chargeable on the goods so deficient.

49.– If the keeper of any Public Customs

Warehouse, or the licensee of any Private

Customs Warehouse, fails, on the requisition of

any officer of Customs, to produce any goods

which have been deposited in such warehouse,

and which have not been duly cleared and

delivered therefrom, and is unable to account

for such failure to the satisfaction, of the

Competent Customs Official,

123

such keeper or licensee shall, for every such

failure, be liable to pay the duties due on such

goods, and also a penalty not exceeding the

value of such goods.

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

Chap. 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.

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concealment,

51.– If any goods lodged in a Private Customs

Warehouse are found to exceed the registered

quantity,

Ditto

such excess, unless accounted for to the

satisfaction of the officer in charge of the

custom-house, shall be charged will five times

the ordinary duty thereon.

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.

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 Judge, be liable

to imprisonment for a term not exceeding

three years.

54.– If any person contravenes any rule

regarding the process of transhipment made by

the Union Ministry of Planning and Finance, or

any prohibition or order relating to

transhipment notified by the Union Ministry of

Planning and Finance, or tranships goods not

allowed to be transhipped,

130 134

such person shall be liable to a penalty not

exceeding twenty hundred thousand kyats,

and any goods in respect of which such

offence has been committed shall be liable to

confiscation.

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.

56._ If any goods not specified in a duly passed 137 the master of such conveyance shall be liable

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shipping bill are taken on board of any

conveyance, contrary to the provisions of

section 137,

to a penalty not exceeding three times the

customs value of such goods.

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.

58.—If any goods duly shipped on board of any

conveyance be landed, except under section

141, 142 or 143, at any place other than that for

which they have been cleared,

141

the master of such conveyance shall, unless

the landing be accounted for to the

satisfaction of the Custom-collector, be liable

to a penalty not exceeding three times the

value of such goods so landed.

59.– If any goods on account of which drawback

has been paid be not found on board of any

conveyance referred to in section 142,

142

the master of such conveyance shall be liable

to a penalty not exceeding the entire value of

such goods, unless the fact be accounted for

to the satisfaction of the Custom-collector.

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.

61._If any person wilfully contravenes any ruler

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.

62._If, in contravention of any rules made under 157 the master of such coasting-conveyance shall

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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,

be liable to a penalty not exceeding three

times the customs value of the goods.

63.— If, contrary to any such rules, any coasting-

conveyance touches at any foreign port, or

deviates from her voyage, unless forced by

unavoidable circumstances, or if the master of

any such conveyance which has touched at a

foreign port fails to declare the same in writing

to the Customs- collector at the customs-port at

which such conveyance afterwards first arrives,

159

the master of such conveyance shall be liable

to a penalty not exceeding twenty hundred

thousand kyats, and if any goods liable to

export-duty have been landed from, or any

goods liable to import-duty have been shipped

in, such conveyance at such foreign port, such

master shall further be liable to a penalty not

exceeding three times the duty which would

have been leviable on such goods if they had

been exported from, or imported at, a

customs-port to or from a foreign port, as the

case may be.

64.– If in the case of any coasting-conveyance

any of the provisions of section 158, 159 or 160

are not complied with,

158 129 & 160.

the master of such conveyance shall in each

such case be liable to a penalty not exceeding

ten hundred thousand kyats.

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.

66.– If the master of any coasting-conveyance

violates any of the conditions under which a

general pass for such conveyance has been

granted,

164 such master shall be liable to a penalty not

exceeding twenty hundred thousand kyats.

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67.– If any master of a coasting-conveyance

contravenes any of the provisions of section

165,

165 such master shall be liable to a penalty not

exceeding ten hundred thousand kyats.

68.– If, upon examination, any package entered

in the cargo-book required by section 165, as

containing dutiable goods, is found not to

contain such goods, or if any package is found

to contain dutiable goods not entered, or not

entered as such, in such book,

165 such package, with its contents, shall be liable

to confiscation.

69.– If the master of any coasting-conveyance

required under section 165 to keep a cargo-

book fails correctly to keep, or to cause to be

kept, such book, or to produce the same on

demand, or if at any time there be found on

board of any such conveyance any goods not

entered in such book as laden, or any goods

noted as delivered, or if any goods entered as

laden, and not noted as delivered, be not on

board,

165 such master shall be liable to a penalty not

exceeding ten hundred thousand kyats.

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

Chap. 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.

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may be) of such conveyance,

71.– If the master of any coasting-conveyance

refuses to bring any document to the

Competent Customs Official when so required

under section 166,

166 such master shall be liable to a penalty not

exceeding five hundred thousand kyats.

72.— If any person makes or signs, or uses, any

declaration or document used in the transaction

of any business relating to the Customs,

knowing or having reason to believe such

declaration or document to be false in any

particular, or counterfeits, falsifies or

fraudulently alters or destroys any such

document, or any seal, signature, initials or

other mark made or impressed by any officer of

Customs in the transaction of any business

relating to the Customs, or, being required

under this Act to produce any document,

refuses or neglects to produce such document,

or, being required under this Act to answer any

question put to him by an officer of Customs,

does not truly answer such question,

General

Such person or any person concerned shall be

liable to a penalty not exceeding three times

of the customs value of the goods or such

person or any person concerned shall be liable

to a penalty not exceeding ten million kyats or

such person or any person concerned shall, on

conviction of any such offence before a Judge,

be liable to imprisonment for a term not

exceeding three years or to fine or to both.

73.– If any person on board of any conveyance

or boat in any customs-port, or who has landed

from any such conveyance or boat, upon being

asked by any such officer whether he has

dutiable or prohibited goods about his person

or in his possession, declares that he has not,

and if any such goods are, after such denial,

General

such goods shall be liable to confiscation, and

such person shall be liable to a penalty not

exceeding three times the value of such goods.

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found about his person or in his possession,

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

Judge, be liable to a fine not exceeding five

hundred thousand kyats.

75.– If any officer of Customs or other person

duly employed for the prevention of smuggling

is guilty of a wilful breach of the provisions of

this Act,

General

such officer or person shall, on conviction

before a Judge, be liable to simple

imprisonment for any term not exceeding two

years, or to fine, or to both.

76.– If any officer of Customs, or other person

duly employed for the prevention of smuggling,

practises, or attempts to practise, any fraud for

the purpose of injuring the custom-revenue, or

abets or connives at any such fraud, or any

attempt to practise any such fraud,

Ditto Ditto ditto.

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

Judge, be liable to a penalty not exceeding

five hundred thousand kyats.

78.-If any person intentionally obstructs any

officer of Customs or other person duly

employed for the prevention of smuggling, in

the exercise of any powers given under this Act

to such officer or person,

General

such person shall, on conviction before a

Judge, be liable to imprisonment for any term

not exceeding six months, or to a fine not

exceeding five hundred thousand kyats, or to

both

78A._ If any person fails to comply with the 194-A (1) such person shall be liable to a penalty not

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provisions contained in section 194-A(1), exceeding ten million kyats or such person

shall, on conviction of any such offence before

a Judge, be liable to imprisonment for a term

not exceeding three years.

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 Judge, 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 Judge,

be liable to imprisonment for a term not

exceeding three years.

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 Judge, be liable to imprisonment for

a term not exceeding three years.

79.— If any officer of Customs, except in the

discharge in good faith of his duty as such

officer, discloses any particulars learned by him

in his official capacity in respect of any goods or

shows any samples delivered to him in such

195 he shall be liable to a penalty not exceeding

five hundred thousand kyats.

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capacity, or if any officer of Customs, except as

permitted by this Act, parts with the possession

of any samples delivered to him in his official

capacity,

80.– If any person, without the approval of the

Competent Customs Official under section 202,

acts as an agent for the transaction of business

as therein mentioned,

202

Such person or any person concerned shall be

liable to a penalty not exceeding five million

kyats or such person or any person concerned

shall, on conviction of any such offence before

a Judge, be liable to imprisonment for a term

not exceeding three years.

Burden of proof.

167A. If in any prosecution or in any proceeding in respect of any goods, the importation or exportation of

which has been prohibited or restricted under section 19, any question shall arise whether such goods

have not been imported or whether no attempt has been made to export such goods, contrary to such

prohibition or restriction, then in such case the burden of proof thereof shall be on the accused or on the

person against whom the proceedings are opened.

Attempt

167B. For the purposes of item 8 of the schedule to section 167 and section 167A the word “attempt” means

any act of concealment keeping or conveying of goods under such circumstances as are sufficient to

satisfy the Competent Customs Official that the goods are being concealed, kept or conveyed with intent

to import or export the goods contrary to the prohibition or restriction under section 19.

Packages and contents included in confiscation of goods.

168. The confiscation of any goods under this Act includes any package in which they are found, and all the

The Sea Customs Act (India Act VIII, 1878) (as amended up to Law No. No. 33/2018 of December 6, 2018), Myanmar

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