Customs Procedure & Tariff on

Importation of Equipment and

Materials for Construction
Republic of the Union of Myanmar
Ministry of Finance
Customs Department
1
PRESENTATION OUTLINE
Introduction
- Mission
- Objectives
- The Main Functions
- Laws and Regulations
Myanmar Customs Tariff Mission
- Customs Duties on Import
Customs Clearance Procedure
- Import Clearance Procedure
- Normal Import
- Temporary Admission
- Drawback System
Customs Duty for Construction Materials
2
INTRODUCTION
Mission
To achieve Trade Facilitation through simplification
of customs procedures, without adversely effecting
customs control objectives to maintain
proper collection of revenue.
3
Objectives
The Objectives of Myanmar Customs are as follow;
(a) To enhance revenue collection through Trade
Promotion.
(b) To prevent evasion and loss of revenue by
implementing effective control measures.
(c) To collect data for compilation of statistic on
International trade.
(d) To modernize and standardize customs procedures to
be in line with international practices.
(e) To co-operate and co-ordinate with other allied law
enforcement agencies.
( f )To promote public image by enhancing integrity of
customs personnel.
4
The Main Functions
(a) To examine and monitor importation and exportation of goods.
(c) To assess and levy duties.
(b) To examine passengers and their baggage entering or leaving
Myanmar.
(d) To enforce the provisions of the Sea Customs Act, Land
Customs Act, Tariff Act and other related Acts.
(e) To combat commercial fraud.
(f) To ensure that all goods entering or leaving the territory of
Myanmar are correctly entered.
5
6
LAWS & REGULATIONS
THREE MAIN LAWS AND OTHER RELATED
ACTS
THE SEA CUSTOMS ACT (1878 )
THE LAND CUSTOMS ACT ( 1924 )
TARIFF LAW (1992)
There are (37) related Acts and Laws.
MYANMAR CUSTOMS TARIFF 2012
Hard Copies available at Myanmar Customs (10,000
Kyats
Soft Copies available at Myanmar Customs Website
www.myanmarcustoms.gov.mm and WTO Website
www.wto.org
7
CUSTOMS DUTIES ON IMPORT
Sr. Rate No. of Lines
1 0 380
2 0.1 2
3 0.5 123
4 1 2919
5 1.5 1219
6 2 219
7 3 813
8 4 101
9 5 877
10 7.5 625
11 10 626
12 15 1151
13 20 333
14 30 112
15 40 58
9558 Total
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IMPORT CLEARANCE PROCEDURE
1. Normal Import
2. Temporary Admission
3. Drawback System
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IMPORT PROCEDURE
Noting
Appraising Groups
Duty
Payment at Cash
Ports
Computer Section
(Trade Data Entry)
REQUIRED DOCUMENTS
Invoice
Packing List
Bill of Lading/ Air Way Bill
Bill of Exchange
Import License
NOTING SECTION
The Noting officer checks the correctness
and completeness of the documents
APPRAISING GROUP
Data Entry for Trade Statitics
COMPUTER SECTION
Customs Duty and Commercial Tax payment is
made at Cash
(1) NORMAL IMPORT
Normal Import means customs
procedures under which certain goods can
be brought into a customs territory totally
for payment of import duties and taxes.
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(2) TEMPORARY ADMISSION
Temporary admission means customs
procedures under which certain goods can
be brought into a customs territory
conditionally relieved totally or partially for
payment of import duties and taxes ; such
goods must be imported for a specific
purpose and without having undergone
any change except normal depreciation due
to the use made of them.
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TEMPORARY ADMISSION (CONTINUE)
Temporary Admission Procedure
19
* The importer who want to import goods via
Temporary Admission System needs to apply
for permission to Director General (Customs
Department ) through Export Import Section.
* The following documents must be in the
process of customs clearance - - -
(1) Permitted letter from Director General for
above application.
(2) Customs Import Declaration
(3) Invoice
(4) Packing List
(5) Other documents to submit together if necessary
TEMPORARY ADMISSION (CONTINUE)
Goods related following events will be allowed
to import with limited (6) months period for temporary
admission without submitting import permit and
paying Duties.
1) Exhibitions, Fairs , Meetings and similar events.
2) Containers, pallets, Packing , Samples
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Goods related following events , owned by a person who
outside the territory of temporary admission will be allowed to
import with limited (12)months period without submitting
import permit and paying Duties.
1) Professional Equipment
2) Goods in connection with manufacturing operation
3) Goods related with Education, Scientific and Cultural purposes
(not allowed to be used for business purpose)
4) Imported goods for tourism advertisement
5) Sports equipments
6) Goods imported for humanitarian purpose .
(e.g. medical surgical, laboratory equipments (use in hospital,
clinic, and other medical organization. Use for emergency only,
not to use for business purpose)
7) Live animals.
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TEMPORARY ADMISSION (CONTINUE)
The goods for personal used whether
accompanied or not will be permitted
provisionally until their departure time without
paying duties and submitting import permit.
The vehicles brought by foreigners for local
use will be allowed to import provisionally until
the end of their visa.
( not allowed to hire business purposes)
22
TEMPORARY ADMISSION (CONTINUE)
Extension Procedure
The goods imported provisionally must be re-
exported on the accomplishment of targeted
period . In case of failure to re-export due to any
reason , application for extension may be made
two weeks in advance to the Director-General (or)
authorized person . If necessary , The Director-
General can extend one year more permit
duration after consideration of application.
23
TEMPORARY ADMISSION (CONTINUE)
The following must be done for the one who fail to re-
export during the targeted period;
1) The one who fail to re-export goods within the
period without further application for extension ,
needs to pay duties upon customs value at the
time of importation and action will be taken
according to the existing law.
2) The action will be taken in accordance with
formalities and collect duties and taxes upon
imported value if importer fail to re-export during
the period and apply for local use.
3) As regard waste, except reasonable amount (or)
portion due to the nature of work , need to pay duties
and taxes upon customs value of the remaining
portion.
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TEMPORARY ADMISSION (CONTINUE)
Due to the grounds of the social , politics ,
economy ,security and culture of the state, the
provisional importation of limited and
prohibited goods shall be considered upon
each event.
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TEMPORARY ADMISSION (CONTINUE)
(3) DRAWBACK
Drawback means the customs procedure
by which the total import customs duties and
taxes must be collected and 7 by 8 portion of
above collected duties have to be pay back at
the time of re-exportation in- accord with Sea
Customs Act.
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(3) DRAWBACK (CONTINUED)
Generally by mean of importation with
drawback system , the limit period will be up to
two years from the date of importation. But, total
three years limit will be allowed including one
year extension permit from Director General
(Customs) .
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Drawback Procedure
* The goods , permitted by Myanma Investment
Commission and Ministry of Commerce , such as
for Business, Vehicles , mechanical , machinery
equipment to be allowed to import via drawback
system.
* The exported goods must be the same as the
goods which levied at the time of importation
* The re-exported goods must be original goods
,except depreciation .
(3) DRAWBACK (CONTINUED)
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FTAS
ASEAN Free Trade Area (AFTA)
ASEAN-Korea Free Trade Area (AKFTA)
ASEAN-Japan Free Trade Area (AJFTA)
ASEAN-China Free Trade Area (ACFTA)
ASEAN-Australia New Zealand Free Trade Area
(AANZ FTA)
ASEAN-India Free Trade Area (AIFTA)
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Tariff Reduction Schedule under ATIGA
(ASEAN)
Import with Form D can enjoy-------
In 2012, 80% Tariff Eliminated
In 2015, 97% Tariff Elimination
In 2018, 100% Tariff Elimination
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CUSTOMS DUTY FOR CONSTRUCTION
MATERIALS
Sr.No
Commodity Customs
duty rate
Commercial
tax rate
1 Preprinted Galvanized Sheet in
Coil
1% 5%
2 Aluminum Mirror (3mm) 7.5% 5%
3 Laminate Flooring 5% 5%
4 Paints 7.5% 5%
5 Steel Structure 1.5% 5%
6 Iron Scaffolding 1.5% 5%
32
CUSTOMS DUTY FOR CONSTRUCTION MATERIALS
Sr.No
Commodity Customs
duty rate
Commercial
tax rate
7 Gypsum Board 1.5% 5%
8 Flaxy Board 1.5% 5%
9 PVC Flooring 7.5% 5%
10 Stone Powder 3% 5%
11 Bolt & Nut (Multi Size) 1% 5%
12 Stainless Steel Pipe 1.5% 5%
33
Sr.No
Commodity Customs
duty rate
Commercial
tax rate
13 Celling Bar & Accessories 1.5% 5%
14 Iron Sheet 1% 5%
15 PVC Conduct Pipe 3% 5%
16 PVC Cable 1% 5%
17 Aluminum Composite Panel 3% 5%
18 Home Furniture 15 % 5%
34
CUSTOMS DUTY FOR CONSTRUCTION MATERIALS
Sr.No
Commodity Customs
duty rate
Commercial
tax rate
19 Fan 7.5% 5%
20 Air Compressor 1% 5%
21 Steel Door 1.5% 5%
22 Steel Door Hinges 1% 5%
23 Window Frame of Wood 3% 5%
24 Window Panes , Glass 3% 5%
35
CUSTOMS DUTY FOR CONSTRUCTION MATERIALS
Sr.No
Commodity Customs
duty rate
Commercial
tax rate
25 Windows, Aluminum including
Frames
3% 5%
26 Windows, Iron or Steel including
Frames
1.5% 5%
27 Section , U , I , or H Hot -Rolled 1.5% 5%
28 T Section 1.5% 5%
29 Deformed Bar 1% 5%
30 G.I Plain Sheet 1.5% 5%
36
CUSTOMS DUTY FOR CONSTRUCTION MATERIALS
Sr.No
Commodity Customs
duty rate
Commercial
tax rate
31 M.S Angle Channel 1.5% 5%
32 Bean 1.5% 5%
33 Iron Rod 1% 5%
34 Galvanized Steel Sheet 1% 5%
35 Roofing Titles 1.5% 5%
36 G. I Wire 1.5% 5%
37
CUSTOMS DUTY FOR CONSTRUCTION MATERIALS
38
CUSTOMS DEPARTMENT
FOR MORE INFO.
Public Relation Section
Customs Department
(or)
Import & Export Control Division
Customs Department
mmcustoms.intsec@gmail.com
mcd.ygn@mptmail.net.mm