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

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Main text(s) Main text(s) Myanmar, (Burmese) ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေြေိုပပင်ဆင်သည့်ဥပကေ (၂၀၁၅ ခုနှစ်၊ မတ်လ ၁၇ ရြေ်)          English Law on Amendments to the Sea Customs Act (Law No. 13/2015 of March 17, 2015)        
 Law Amending the Sea Customs Act (Law No. 13 of March 17, 2015)

The Law Amending the Sea Customs Act

The Law Amending the Sea Customs Act

(The Pyidaungsu Hluttaw Law No. 13, 2015)

The 13th Waning of Taboung, 1376 M.E.

(17 March, 2015)

The Pyidaungsu Hluttaw hereby enacts this Law.

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) 1. This Law shall be called the Law Amending the Sea Customs Act.

2. The expression “President of the Union”, the expressions “Union of Burma”, “the United Kingdom, India or

Pakistan and the Union of Burma”, the expression “Financial Commissioner”, the expression

“Commissioner of Customs”, the expression “Customs-collector”, the expression “real value”, the

expression “bill of entry”, the expression “vessel”, the expression “the Tariff Act, 1953”, the expression

“the Board of Management for the Port of Rangoon”, the expression “the Press Registration Act”

contained in the Sea Customs Act shall be substituted by the expression “Ministry of Finance”, the

expression “the Republic of the Union of Myanmar”, the expression “Union Minister of Finance”, the

expression “Director-General of Customs”, the expression “Competent Customs Official”, the expression

“customs value”, the expression “import declaration”, the expression “conveyance”, the expression “the

Tariff Law”, the expression “Myanmar Port Authority”, the expression “Printing and Publishing Law”

respectively.

3. Subsections (f) and (g) of section 3 of the Sea Customs Act shall be substituted as follows:

Interpretation.

“(f) “conveyance” means any vehicle which navigates by air, by sea or by land used for the industrial

or commercial transport of goods. Such expression includes lighters and barges, square-rigged or

ship borne, hovercraft, aircraft, road vehicle (including trailers, semi-trailers and combinations of

such vehicles), railway rolling stock which is used for the transport of persons for remuneration, or

which is driven whether or not for remuneration.”

“(h) “master” when used in relation to any conveyance means any person having command or charge

of such conveyance. This expression also includes such person having command or charge of any

kind of conveyance used to travel on and to convey anything by sea, by air or by land. But this

expression does not include “pilot” and “harbour-master”.”

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4. After subsection (k) of section 3 of the Sea Customs Act, subsections (l), (m) and (n) shall be inserted as

follows:

“Interpretation.

“(l) “Import Declaration” means all documents including but not limited to, Declarations, Permits,

Licenses, and Trade Documents that are required from time to time to be submitted to the Customs

Department for customs clearance or any other purpose, for the importation of goods shall be in

the form, including electronic documents and data messages, prescribed by the Director-General of

Customs.”

“(m) “Export Declaration” means all documents including but not limited to, Declarations, Permits,

Licenses, and Trade Documents that are required from time to time to be summited to the Customs

Department for customs clearance or any other purpose, for the exportation of goods shall be in

the form, including electronic documents and data messages, prescribed by the Director-General of

Customs.”

“(n) “Illegal Goods” means any goods which makes importation or exportation or transition to be

prohibited or restricted by this Act or any other existing laws.””

5. Subsection (d) of section 18 of the Sea Customs Act shall be inserted as follows:

“Prohibitions.

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

trade description.””

6. In section 18 of the Sea Customs Act,

(a) subsection (f) shall be deleted.

(b) subsection (g) shall be deleted.

7. Section 19 of the Sea Customs Act shall be inserted as follows:

“Power to prohibit or restrict importation or exportation of goods.

“19. Any Union Ministry or Ministry of Finance assigned by the Union Government may from time to time,

by notification in the Gazette, prohibit or restrict the bringing or taking by any means of transport for

those goods of any specified description into or out of the Republic of the Union of Myanmar, or any

specified region thereof, either generally or from or to any specified country, region, port or place

beyond the limits of the Republic of the Union of Myanmar.

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The Law Amending the Sea Customs Act

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

action by existing Laws.””

8. The expression “by sea” contained in section 22 of the Sea Customs Act shall be substituted by the

expression “by any means of transport”.

9. Section 30 of the Sea Customs Act shall be inserted as follows:

“Customs Value defined.

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) “30. Notwithstanding anything contained in any other existing laws as regards the determination of

customs value, in determining the customs value under this Act, the Ministry of Finance may, from

time to time, by notification in the Gazette, in order to levy customs duties according to the law on any

goods exported or imported by any means, impose the procedure, rules and regulations to be abided

in determining the customs value.””

10. The expression “one year” contained in third paragraph of section 39 of the Sea Customs Act shall be

substituted by the expression “seven years”.

11. The expression “three months” contained in section 40 of the Sea Customs Act shall be substituted by the

expression “one year”.

12. Section 42 of the Sea Customs Act shall be substituted as follows:

“Drawback allowable on re-export.

“42.When any goods, which have been imported by drawback system, by any means into any customs-

port from any foreign port, due customs duties shall be paid since such goods had been imported. If

such goods upon which duties of customs have been paid and are capable of being easily identified or

stores for use on board or ship equipment using on board are to be re-exported from such customs-

port to any foreign port, correspond with the provisions of importation, seven-eight of such duties

shall repaid as drawback.

Provided that, in every such case, the goods be identified to the satisfaction of Competent Customs

Official at such customs-port, and that the re-export be made within two years from the date of

importation, as shown by the records of the custom-house.

Provided further that, the Director-General of Customs may extend one year as the term of period. If it is

necessary to extend the term of period permitted by the Director-General of Customs, Union Minister

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

13. After section 43-A of the Sea Customs Act, section 43-B shall be inserted as follows:

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The Law Amending the Sea Customs Act

“Power to make Procedure concerning Temporary Admission.

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

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

goods.””

14. The expression “five kyats” contained in subsection (c) of section 50 of the Sea Customs Act shall be

substituted by the expression “the amount of money prescribed by the Director General of Customs from

time to time”.

15. The expression “not exceeding five kyats” contained in fourth paragraph of section 71 of the Sea Customs

Act shall be substituted by the expression “the amount of money prescribed by the Director-General of

Customs from time to time”.

16. The expression “the wharf belonging to any port commissioners, Port Trust or other public body or

company” contained in subsection (b) of section 85 of the Sea Customs Act shall be substituted by the

expression” “the wharf belonging to the Myanmar Port Authority or the government organization or

private or public company”.

17. Section 139 of the Sea Customs Act shall be substituted as follows:

Additional charge on goods cleared for shipment after port-clearance granted.

“139. When goods are cleared for shipment on an export declaration presented after port-clearance has

been granted, the Competent Customs Official may, if he thinks fit, levy, the amount of charge

prescribed by the Director-General of Customs from time to time, in addition to regular payable

customs duties for such goods”.”

18. The expression “steam vessel” contained in fourth paragraph of section 164 of the Sea Customs Act shall

be substituted by the expression “ship-borne”.

19. The expression “is square-rigged or propelled by steam” contained in first paragraph of section 165 of the

Sea Customs Act shall be deleted.

20. In section 167 of the Sea Customs Act,

(a) The expression “one hundred kyats”, the expression “two hundred kyats”, the expression “five

hundred kyats”, the expression “one thousand kyats”, the expression “two thousand kyats”, the

expression “four thousand kyats” contained in Penalties column of the schedule shall be substituted

by the expression “fifty thousand kyats”, the expression “ one hundred thousand kyats”, the expression

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“two hundred and fifty thousand kyats”, the expression “five hundred thousand kyats”, the expression

“ten hundred thousand kyats”, the expression “twenty hundred thousand kyats” respectively.

(b) The serial No.1 of the schedule shall be substituted as follows:

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) Offences

1._If any person fails to comply

with the issued rules,

regulations, orders,

notifications, directives and

procedures in respect of this

Act,

Section of this

Act to which

offence has

reference

General

Penalties

such goods shall be liable to confiscation or any person

concerned in any such offence shall be liable to a penalty not

exceeding three times of the customs value of the goods or

such person concerned shall, on conviction of any such

offence before a Magistrate, be liable to imprisonment for a

term not exceeding three years.

(c) The serial No.3 of the schedule shall be substituted as follows:

Offences

3._If any person ship or land goods, or aid in the shipment or landing

of goods, or knowingly keep or conceal, or knowingly permit or

procure to be kept or concealed, any goods shipped or landed, or

intended to be shipped or landed, contrary to the provisions of this

Act, or if any person be found to have been on board of any

conveyance liable to confiscation on account of the commission of an

offence under No.4 of this section, while such conveyance is within

any bay, river, creek or arm of the sea which is not a port for the

Section of this

Act to which

offence has

reference

General

Penalties

such person shall be

liable to a penalty not

exceeding three times of

the customs value of the

goods.

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shipment and landing of goods,

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

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(M LIS

) Section of this

Act to which Offences

offence has

reference

5._If any goods are put, without the authority of the proper

officer of Customs, on board of any tug-steamer or pilot-

conveyance from any seagoing conveyance inward-bound,

or if any goods are put, without such authority, out of any

tug-steamer or pilot-conveyance for the purpose of being 11

put on board of any such conveyance outward-bound, or if

any goods on which drawback has been granted are put,

without such authority, on board of any tug-steamer or pilot

conveyance for the purpose of being re-landed,

(e) The serial No.8 of the schedule shall be substituted as follows:

Offences

Section of

this Act to

which

offence has

reference

Penalties

such goods shall be liable to

confiscation; any person

concerned in any such offence

shall be liable to a penalty not

exceeding three times of the

customs value of the goods.

Penalties

8._If any goods, the importation or exportation of

which is for the time being prohibited or

restricted by or under chapter IV of this Act, be

imported into or exported from the Republic of

18 and 19

such goods shall be liable to confiscation; any

person concerned in any such offence shall be

liable to a penalty not exceeding three times

of the customs value of the goods or such

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The Law Amending the Sea Customs Act

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)

the Union of Myanmar contrary to such

prohibition or restriction, or if any attempt be

made so to import or export any such goods, or if

any such goods be found in any package

produced to any officer of Customs as containing

no such goods, or if any such goods, or any

dutiable goods, be found either before or after

landing or shipment to have been concealed in

any manner on board of any conveyance within

the limits of any port in the Republic of the Union

of Myanmar, or if any goods, the exportation of

which is prohibited or restricted as aforesaid, be

brought to any wharf in order to be put on board

of any conveyance for exportation contrary to

such prohibition or restriction,

(f) The serial No.10 of the schedule shall be substituted as follow:

Offences

10._If any goods, on the entry of

which for re-export drawback has

been paid, are not duly exported, or

are unshipped or re-landed at any

customs-port (not having been duly

re-landed or discharged under the

provisions of this Act),

Section of this

Act to which

offence has

reference

42 and 43

person concerned shall, on conviction of any

such offence before a Magistrate, be liable to

imprisonment for a term not exceeding three

years.

Penalties

such goods, together with any conveyance used in so

unshipping or re-landing them, shall be liable to

confiscation; and the master of the conveyance from

which such goods are so unshipped or re-land and any

person by whom or by whose orders or means such

goods are so unshipped or re-landed, or who aids or is

concerned in such unshipping or re-landing, shall be

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The Law Amending the Sea Customs Act

liable to a penalty not exceeding three times the

customs value of such goods.

(g) The serial No.11 of the schedule shall be deleted.

(h) The serial No.20 of the schedule shall be substituted as follows.

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(M LIS

)Section of this Act to which

Offences Penalties offence has

reference

20._If any bill of landing or copy required under section 58 is false

and the master is unable to satisfy the Competent Customs Official

that he was not aware of the fact, or if any such bill or copy has

been altered with fraudulent intent, or if the goods mentioned in

any such bill or copy have not been bona fide shipped as shown

therein, or if any such bill of lading, or any bill of landing of which

a copy is delivered, has not been made previously to the departure

of the conveyance from the place where the goods referred to in

such bill of lading were shipped, or if any part of the cargo has

been staved, destroyed or thrown overboard, or if any package

has been opened and such part of the cargo or such package be

not accounted for to the satisfaction of Competent Customs

Official,

the master of the

conveyance shall be liable

58 to a penalty not exceeding

three times the customs

value of the goods.

(i) The serial No.27 of the schedule shall be substituted as follows:

Section of this

Act to which Offences

offence has

reference

Penalties

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The Law Amending the Sea Customs Act

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27._If the master of any conveyance laid up by

the withdrawal of the officer of Customs shall,

before application is made by him for an officer

of Customs to superintend the receipt of cargo,

cause or suffer to be put on board of such

conveyance any goods whatever, in

contravention of section 70,

(j) The serial No.28 of the schedule shall be substituted as follows:

Offences

28._If any master of a conveyance, in any case

other than that provided for by No.27, causes or

suffers any goods to be discharged, shipped or

water-borne contrary to any of the provisio s of

section 70,72 or 75,

such master shall be liable to a penalty not

exceeding three times the customs value of

the goods, and the goods, if protected by a

70 pass, shall be liable to be re-landed for

examination at the expense of the

conveyance, and, if not protected by a pass,

shall be liable to confiscation.

Section of this

Act to which

offence has

reference

70, 72 and 75

Penalties

such master shall be liable to a penalty not

exceeding three times the customs value of

the goods and all goods so discharged,

shipped or water-borne shall be liable to

confiscation.

(k) The serial No.33 of the schedule shall be substituted as follow:

Section of this Act to

Offences which offence has Penalties

reference

33._If any master of a conveyance discharges or such master shall be liable to a

suffers to be discharged any goods not duly 55 and 82 penalty not exceeding three times

entered in the manifest of such conveyance, the customs value of the goods.

(l) The serial No.35 of the schedule shall be substituted as follows:

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Section of this Act

Offences to which offence Penalties

has reference

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)35._If any goods are found on board in excessof those entered in the manifest, or not 55 and 82

corresponding with the specification therein

contained,

(m) The serial No.37 of the schedule shall be substituted as follows:

Offences

37._If it be found, when any goods are entered

at, or brought to be passed through, a customs-

house, either for importation or exportation,

that- (a) the packages in which they are

contained differ widely from the description

given in the import declaration or application for

passing them, or (b) the contents thereof have

been wrongly described in such import

declaration or application as regards the

denominations, characters, or conditions

according to which such goods are chargeable

with duty, or are being imported or exported, or

(c) the contents of such packages have been

Section of

this Act to

which

offence has

reference

86 and 137

such goods shall be liable to confiscation,

or to charge with such a fine upon any

goods as the Chief Officer of Customs

prescribes.

Penalties

such packages, together with the whole of the

goods contained therein, shall be liable to

confiscation, and every person concerned in

any such offence shall be liable to a penalty

not exceeding three times the customs value of

the goods or every person concerned. shall, on

conviction of any such offence before a

Magistrate, be liable to imprisonment for a

term not exceeding three years.

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The Law Amending the Sea Customs Act

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mis-stated in regard to sort, quality, quantity or

value, or (d) goods not stated in the import

declaration or application have been concealed

in, or mixed with, the articles specified therein,

or have apparently been packed so as to deceive

the officers of Customs, and such circumstance

is not accounted for to the satisfaction of the

Competent Customs Official,

(n) The serial No.40 of the schedule shall be substituted as follows:

Offences

40._If any prohibited or dutiable goods

are found, either before or after landing,

concealed in any passenger’s baggage,

Section of this Act

to which offence

has reference

General

(o) The serial No.41 of the schedule shall be substituted as follows:

Offences

41._If any goods entered to be warehoused are carried

into the warehouse, unless with the authority, or under

the care, of the proper officers of Customs, and in such

manner, by such persons, within such time, and by

Penalties

such passenger shall be liable to a penalty not

exceeding three times the customs value of such

goods and such goods shall be liable to

confiscation.

Section of this

Act to which

offence has

reference

93

Penalties

such goods shall be liable to

confiscation and any person so

carrying them shall be liable to a

penalty not exceeding three times the

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such roads or ways, as such officers direct, customs value of the goods.

(p) The serial No.45 of the schedule shall be substituted as follows:

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)Offences

45._If the keeper of any public warehouse,

or the licensee of any private warehouse,

neglects to stow the goods warehoused

therein so that easy access may be had to

every package and parcel thereof,

Section of this

Act to which

offence has

reference

Chapter XI

(q) The serial No.50 of the schedule shall be substituted as follows:

Offences

50._ If any goods, after being duly warehoused, are

fraudulently concealed in, or removed from, the

warehouse, or abstracted from any package, or

transferred from one package to another, or

otherwise, for the purpose of illegal removal or

concealment,

Section of this

Act to which

offence has

reference

Chapter XI

(r) The serial No.52 of the schedule shall be substituted as follows:

Offences Section of this

Penalties

such keeper or licensee shall, for every such

neglect, be liable to a penalty not exceeding one

million kyats and shall further be liable to have

his license cancelled for his neglect to abide by

the Customs officer’s proper instructions.

Penalties

such goods shall be liable to

confiscation, and any person concerned

in any such offence shall be liable to a

penalty not exceeding three times the

customs value of such goods.

Penalties

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(M LIS

) 52._If any goods be removed from the warehouse

in which they were originally deposited, except in

the presence, or with the sanction, of the proper

officer, or under the proper authority for their

delivery,

(s) The serial No.53 of the schedule shall be substituted as follows:

Offences

53._If any person illegally takes

any goods out of any warehouse

without payment of duty, or aids,

assists, or is concerned therein,

Section of this

Act to which

offence has

reference

Chapter XI

Act to which

offence has

reference

Chapter XI

such goods shall be liable to confiscation

and any person so removing them shall be

liable to a penalty not exceeding three

times the customs value of such goods.

Penalties

such person shall be liable to a penalty not exceeding

three times the customs value of the goods or such

person shall, on conviction of any such offence before a

Magistrate, be liable to imprisonment for a term not

exceeding three years.

(t) The serial No.55 of the schedule shall be substituted as follows:

Section of this Act to

Offences which offence has Penalties

reference

56._If any goods be taken on board of any

conveyance at any customs-port in

contravention of section 136.

136

the master of such conveyance shall be

liable to a penalty not exceeding three times

the customs value of the goods.

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(u) The serial No.56 of the schedule shall be substituted as follows:

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) Offences

56._If any goods not specified in a duly passed

shipping bill are taken on board of any

conveyance, contrary to the provisions of

section 137,

Section of this Act

to which offence

has reference

137

(v) The serial No.57 of the schedule shall be substituted as follows:

Offences

57._If any goods specified in the manifest of any

conveyance, or in any shipping bill, are not duly

shipped before the departure of such conveyance, or

are re-landed, and notice of such short-shipment or re-

landing be not given as required by section 140,

Section of this

Act to which

offence has

reference

140

(w) The serial No.60 of the schedule shall be substituted as follows:

Penalties

the master of such conveyance shall be

liable to a penalty not exceeding three

times the customs value of such goods.

Penalties

the owner of such goods shall be

liable to a penalty not exceeding three

times the customs value of such

goods and such goods shall be liable

to confiscation.

Section of this Act to

Offences which offence has Penalties

reference

60._If any person, without a special pass from an such person shall be liable to a 154

officer of Excise at the place of exportation, re-lands penalty not exceeding three times

Page 14 of 21

The Law Amending the Sea Customs Act

or attempts to re-land any spirit shipped for the customs value of such spirit.

exportation,

(x) The serial No.61 of the schedule shall be substituted as follow:

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(M LIS

)Offences

61._If any person willfully

contravenes any rule relating to

spirits made under section 155,

Section of this Act to

which offence has

reference

155

Offences

62._If, in contravention of any rules made under

section 157, any goods are taken into, or put out of,

or carried in, any coasting-conveyance, or if any such

rules be otherwise infringed,

Section of this Act

to which offence

has reference

157

(z) The serial No.65 of the schedule shall be substituted as follow:

Section of this

Act to which Offences

offence has

reference

Penalties

such person shall be liable to a penalty not

exceeding three times the customs value of such

spirit and all such spirits shall be liable to

confiscation.

(y) The serial No.62 of the schedule shall be substituted as follows:

Penalties

the master of such coasting-

conveyance shall be liable to a

penalty not exceeding three times the

customs value of the goods.

Penalties

65._If the person executing any bond given 161 such person shall be liable to a penalty not

Page 15 of 21

The Law Amending the Sea Customs Act

under section 161 fails to produce the exceeding the amount of customs value which

certificate mentioned in the same section, would have been chargeable on the export-cargo

or to show sufficient reason for its non- of the conveyance had she been declared to be

production, bound to a foreign port.

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(M LIS

) (aa) The serial No.70 of the schedule shall be substituted as follows:

Offences

70._If, contrary to the provisions of this, or any other law for

the time being in force relating to the Customs, any goods

are laden on board of any conveyance in any customs-port

and carried coastwise, or if any goods which have been

brought coastwise are so unladen in any such port, or if any

goods are found on board of any coasting-conveyance

without being entered in the manifest or cargo-book or both

(as the case may be) of such conveyance,

(bb) The serial No.74 of the schedule shall be substituted as follow:

Offences

Section of this

Act to which

offence has

reference

Chapter XV

Section of this

Act to which

offence has

reference

Penalties

such goods shall be liable to

confiscation, and the master of

such coasting-conveyance shall be

liable to a penalty not exceeding

three times the customs value of

such goods.

Penalties

74._If any officer of Customs requires any person to be such officer shall, on conviction

searched for dutiable or prohibited goods, or to be detained, 169 before a Magistrate, be liable to

without having reasonable ground to believe that he has a fine not exceeding five

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such goods about his person, or has been guilty of an hundred thousand kyats.

offence relating to the Customs,

(cc) The serial No.77 of the schedule shall be substituted as follows:

My an

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(M LIS

)Offences 77._If any police-officer, whose duty it is, under

section 180, to send a written notice or cause

goods to be conveyed to a custom-house,

neglects so to do,

(dd) The serial No.78A of the schedule shall be substituted as follows.

Offences

78A._If any persons fails to

comply with the provisions

contained in section 194-

A(1),

Section of this Act

to which offence

has reference

194-A (1)

Section of this Act

to which offence

has reference

180

Penalties

such officer shall, on conviction before a

Magistrate, be liable to a penalty not

exceeding five hundred thousand kyats.

Penalties

such person shall be liable to a penalty not exceeding ten

million kyats or such person shall, on conviction of any such

offence before a Magistrate, be liable to imprisonment for a

term not exceeding three years.

(ee) After the serial No.78A of the schedule, 78B, 78C, 78D shall be substituted as follows:

Section of this

Act to which Offences Penalties

offence has

reference

78B._If any Competent Customs Official 194-A(2)(3) such person shall be liable to a penalty not exceeding

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(M LIS

)

ten million kyats or such person shall, on conviction

before a Magistrate, be liable to imprisonment for a

term not exceeding three years.

such person or any person concerned in any such

offence shall be liable to a penalty not exceeding three

times the customs value of such goods which is

altered, destroyed and cheated or such person or any

person concerned shall, on conviction before a

Magistrate, be liable to imprisonment for a term not

exceeding three years.

such person shall be liable to a penalty not exceeding

ten million kyats for refusal or such person shall, on

conviction of any such offence before a Magistrate, be

liable to imprisonment for a term not exceeding three

years.

and his staff who have been duly

authorized by Section 194-A(2) and

Section 194-A(3) are refused to accept

without hindrance and to provide

necessary assistance,

78C._If any person, with an intention to

cheat, illegally alters, adds, forges (or

counterfeits) the documents or destroys

the documents connected with the

importation or exportation of any

goods, required under section 194-A(1),

78D._If any person who is required and

responsible to be examined under

section 194-A(4), refuses to comply with

the Customs officer’s request to accept

and agree to his examination of goods

on land,

194-A(1)

194-A(4)

21. The expression “increased rates of duty” contained in sections 182, 186, 192 and 193 shall be substituted

by the expression “a fine upon any goods”.

22. Section 182 of the sea Customs Act shall be substituted as follows:

“Adjudication of confiscations and penalties.

“182. In every case, except the cases mentioned in section 167 [Nos. 23, 26, 72, and 74 to 78, both

inclusive], under this Act, the Director-General of Customs or the Competent Customs Official who has

been duly empowered by the Director-General of Customs has the power to determine the matters of

confiscation or a fine upon any goods or any person is liable to a penalty in accordance with law and

procedures.

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Furthermore, the Director-General of Customs may confer the power duly upon any other officer as he

thinks fit to perform the duties related with Customs and the powers referred to this section shall be

conferred to any other officer either by name or by his position.””

23. Section 194 of the Sea Customs Act shall be substituted as follow:

“Power to open packages and examine goods.

“194. Any Competent Customs Official may open package and examine any goods brought by sea to, or

shipped or brought for shipment at, any place of the Republic of the Union of Myanmar.

My an

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(M LIS

) The Director-General of Customs may issue the notification related to the customs procedures which are

based on the international customs standard procedure called “Risk Management””

24. Section 194-A of the Sea Customs Act shall be substituted as follow:

“Power to demand production of documents connected with importation and exportation of goods.

“194-A. The Competent Customs Official may request any books, receipts, records or any other documents

related to the importation or exportation of goods from any owner of the goods or his agent or the

person who takes in possession of the goods or the person who transports goods or the person who

store goods or any person who causes to be transported or any person who causes to be stored the

goods and such person shall comply in accordance with the request of the Competent Customs Official

as follows;

(1) such person shall keep the books, lists, receipts, other documents, computer records, any trading

records prepared by electronic means which are related to importation or exportation of goods for

seven years. And such person shall give to any Competent Customs Official who has been duly

empowered and shall answer the questions of such officer related to importation or exportation of

goods.

(2) Any duly empowered Competent Customs Official shall, at any appropriate time, enter to any

premises or any place where the documents or computer records or electronic records referred to

sub-section (1) are kept in there. Any such officer shall have the right of inspecting the documents

and the accounts or copying them or getting them copied and submitting to him, putting them on

record, putting seals thereon, taking photos of these, moving them from the original place or

getting them to be moved or preventing them.

(3) When any Competent Customs Official is sent on duty, to any premises or place, which is under the

control of any person, that person, referred to in sub-section (1) that person shall receive and

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accept the Competent Customs Official and his staff without hindering and responsible to provide

the necessary assistance.

(4) Any Competent Customs Official who has been duly authorized to examine any premises or any

place or any part which is under the control of any person mentioned in sub-section (1) may enter

any premises and place, if necessary, for the purpose of ground examination of package and

examine any goods. Such officer may lock, seal, mark or keep, by any means, any goods while

making ground examination.””

My an

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(M LIS

) 25. Section 195 of the Sea Customs Act shall be substituted as follows:

“Power to take samples of goods.

“195 (1). The Competent Customs Official may, on the entry of clearance of any goods or at any time

while such goods are being taken out or while necessary functions are being carried out by the

custom-house, take samples of such goods, for examination or for ascertaining the value thereof on

which duties are payable, or for any other necessary purpose. Every such sample may be restored to

him either selling or giving it originally according with his consent.

(2) The articles intended for home consumption as food or goods which consist of drugs are entitled to

take samples in order to inspect under this sub-section. In making laboratory test on such sample

goods, the value of sample goods and all expenses shall be borne by the owner.”

26. The expression “not exceeding ten kyats” contained in section 200 of the Sea Customs Act shall be

substituted by the expression “the amount of money prescribed by the Director-General of Customs from

time to time.”

27. The expression “one kyat” contained in section 201 of the Sea Customs Act shall be substituted by the

expression “the amount of money prescribed by the Director-General of Customs from time to time.”

28. The expression “not exceeding five thousand kyats” contained in second paragraph of section 202 of the

Sea Customs Act shall be substituted by the expression “the amount of money prescribed by the Director-

General of Customs from time to time”.

29. Section 204 of the Sea Customs Act shall be substituted as follows:

Rules making power.

“204. In the implementation of the provisions contained in this Act:

(a) the Ministry of Finance shall, with the approval of the Union Government, issue rules and

regulation;

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(b) the Ministry of Finance and Customs Department may issue procedures, notifications, orders and

directives.

30. The expression “exceeding two hundred and fifty kyats” contained in second paragraph of section 206 of

the Sea Customs Act shall be substituted by the expression “the amount of money prescribed by the

Director-General of Customs from time to time”.

31. After section 207 of the Sea Customs Act, sections 208 and 209 shall be substituted as follows:

“Transit Trade.

“208. The provisions of this Act shall be applicable to the matters relating to transit trade on importation

and exportation of goods”.

Electronic Customs or Single Window.

“209. The provisions of this Act shall be applicable to the matters relating to implementation of electronic

Customs (e-Customs) or Single Window of importation and exportation of goods.””

I hereby sign under the Constitution of the Republic of the Union of Myanmar.

Sd. Thein Sein

President

The Republic of the Union of Myanmar

My an

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(M LIS

)

Page 21 of 21

 ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေြေိုပပင်ဆင်သည့်ဥပကေ

ပင်လယ်က ြောင်းအကြောြေ်ခနွ်အြ်ေဥပကေြေိုပ င်ဆင်သည့်ဥပကေ

(၂၀၁၅ ခုနှစ်၊ ပ ည်ကောင်စုလွှတ်ကတာ်ဥပကေအမှတ် ၁၃ ။)

၁၃၇၆ ခုနှစ်၊ တကပါင်းလပ ည့်ကြေျော် ၁၃ ရြေ်

(၂၀၁၅ ခုနှစ်၊ မတ်လ ၁၇ ရြေ်)

ပ ည်ကောင်စုလွှတ်ကတာ်သည် ဤဥပကေြုိေပ ဋ္ဌာန်းလိုြ်ေသည်။

၁။ ဤဥပကေြေို ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေြေို ပပင်ဆင်သည့်ဥပကေဟု

ကခါ်တွင်ကစရမည်။

၂။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေတွင်ပါရှိကသာ“President of the Union”

ဆိုသည့် စြေားရပ်ြေို “Ministry of Finance” ဆိုသည့် စြေားရပ်ပြင့်လည်းကြောင်း၊ “Union

of Burma”, “the United Kingdom, India or Pakistan and the Union of Burma”

ဆိုသည့် စြေားရပ်ြေို “the Republic of the Union of Myanmar” ဆိုသည့် စြေားရပ်ပြင့်

လည်းကြောင်း၊ “Financial Commissioner” ဆိုသည့် စြေားရပ်ြေို “Union Minister of

Finance” ဆုိသည့် ်ြေစြေားရပ်ပြင့်လည်းကြောင်း၊ “Commissioner of Customs” ဆုိသည့်စြေားရပ ို

“Director-General of Customs” ဆုိသည့်စြေားရပ်ပြင့်လညးကြောင် ်း၊ “Customs-collector”

ဆိုသည့် စြေားရပ်ြုိေ “Competent Customs Official” ဆိုသည့် စြေားရပ်ပြင့် လည်းကြောင်း၊

“real value” ဆိုသည့် စြေားရပ်ြိေု “customs value” ဆိုသည့် စြေားရပ်ပြင့် လည်းကြောင်း၊

“bill of entry” ဆိုသည့် စြေားရပ်ြေို “import declaration” ဆိုသည့် စြေားရပ်ပြင့ ်

လည်းကြောင်း၊ “vessel” ဆိုသည့် စြေားရပ်ြေို “conveyance” ဆိုသည့် စြေားရပ်ပြင့ ်

လည်းကြောင်း၊ “the Tariff Act, 1953” ဆိုသည့် စြေားရပ်ြေို “the Tariff Law” ဆိုသည့်

စြေားရပ်ပြင့်လည်းကြောင်း၊ “the Board of Management for the Port of Rangoon”

ဆိုသည့် စြေားရပ်ြေို “Myanmar Port Authority” ဆိုသည့် စြေားရပ်ပြင့် လည်းကြောင်း၊

“the Press Registration Act” ဆိုသည့် စြေားရပ်ြေို “Printing and Publishing Law”

ဆိုသည့် စြေားရပ်ပြင့်လည်းကြောင်း အသီးသီးအစားေိုးရမည်။

၃။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေပုေ်မ ၃၊ ပုေ်မခွဲ (စ)နှင့် (ဇ)တိုြေို ကအာြေ်ပါ့

အတိုင်း အစားေိုးရမည်-

Interpretation. "( f ) “conveyance” means any vehicle which navigates by air, by sea or by land used for the industrial or commercial

transport of goods. Such expression includes lighters and

barges, square-rigged or ship borne, hovercraft, aircraft,

road vehicle (including trailers, semi-trailers and combinations

of such vehicles), railway rolling stock which is used for

the transport of persons for remuneration, or which is

driven whether or not for remuneration.”

"( h ) “master” when used in relation to any conveyance means any person having command or charge of such conveyance.

This expression also includes such person having command

or charge of any kind of conveyance used to travel on and to

convey anything by sea, by air or by land. But this expression

does not include “pilot” and “harbour-master”.”

၄။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၃၊ ပုေ်မခဲွ (ဋ) ၏ကနာြ်ေတွင် ပုေ်မခဲွ (ဌ)၊

(ဍ)နှင့် (ဎ)တို ့ ်ြေိုကအာြေပါအတိုင်း ပြည့်စွြ်ေရမည်-

Interpretation. "( l ) “import declaration” means all documents including but not limited to, Declarations, Permits, Licenses, and Trade

Documents that are required from time to time to be submitted

to the Customs Department for customs clearance or any

other purpose, for the importation of goods shall be in the

form, including electronic documents and data messages,

prescribed by the Director-General of Customs.”

"(m) “export declaration” means all documents including but not limited to, Declarations, Permits, Licenses, and Trade

Documents that are required from time to time to be

submitted to the Customs Department for customs clearance

or any other purpose, for the exportation of goods shall be

in the form, including electronic documents and data

messages, prescribed by the Director-General of Customs.”

J

"( n ) “illegal goods” means any goods which makes importation or exportation or transition to be prohibited or restricted by

this Act or any other existing laws.”

၅။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၁၈၊ ပုေ်မခွဲ (ဃ)ြေို ကအာြေ်ပါအတိုင်း

အစားေိုးရမည်-

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

၆။ ပင်လယ်က ြောင်းအကြောြ်ေခွန် အြ်ေဥပကေ ပုေ်မ ၁၈ တွင်-

(ြေ) ပုေ်မခွဲ(စ)ြုိေ ပယ်ြျေြ်ေရမည်။

( ခ ) ပုေ်မခွဲ (ဆ)ြုိေ ပယ်ြျေြ်ေရမည်။

၇။ ပင်လယက ြောင် ်းအကြောြေခွန် အြ်ေဥပကေ ပုေ်မ ၁၉ ြေ် ို ကအာြ်ေပါအတုိင်း အစားေုိးရမည်-

Power to prohibit "19. Any Union Ministry or Ministry of Finance assigned or restrict by the Union Government may from time to time, by

importation or notification in the Gazette, prohibit or restrict the bringing

exportation of or taking by any means of transport for those goods of any

goods. specified description into or out of the Republic of the

Union of Myanmar, or any specified region thereof, either

generally or from or to any specified country, region, port

or place beyond the limits of the Republic of the Union of

Myanmar.

Any person who imports or exports any illegal goods which

have prohibited or restricted shall be taken action by

existing Laws.”

၈။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၂၂ တွင် ပါရှိသည့် “by sea” ဆိုသည့်

စြေားရပ်ြုိေ “by any means of transport” ဆိုသည့် စြေားရပ်ပြင့် အစားေိုးရမည။်

၉။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၃၀ ြုိေ ကအာြ်ေပါအတုိင်း အစားေုိးရမည်-

Customs Value "30. Notwithstanding anything contained in any other defined. existing laws as regards the determination of customs value,

in determining the customs value under this Act, the

Ministry of Finance may, from time to time, by notification

in the Gazette, in order to levy the customs duties according

to the law on any goods exported or imported by any

means, impose the procedures, rules and regulations to be

abided in determining the customs value.”

၁၀။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၃၉ ၏ တတိယပိုေ်တွင် ပါရှိသည့် “one

year” ဆိုသည့် စြေားရပ်ြုိေ “seven years” ဆိုသည့် စြေားရပ်ပြင့် အစားေိုးရမည။်

၁၁။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၄၀ တွင်ပါရှိသည့် “three months”

ဆိုသည့် စြေားရပ်ြုိေ “one year” ဆိုသည့် စြေားရပ်ပြင့် အစားေိုးရမည်။

၁၂။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၄၂ ြုိေ ကအာြ်ေပါအတုိင်း အစားေုိးရမည်-

Drawback "42. When any goods, which have been imported by allowable on drawback system, by any means into any customs-port from

re-export. any foreign port, due customs duties shall be paid since

such goods had been imported. If such goods upon which

duties of customs have been paid and are capable of being

easily identified or stores for use on board or ship

equipments using on board are to be re-exported from such

customs-port to any foreign port, correspond with the

provisions of importation, seven-eighths of such duties

shall be repaid as drawback.

Provided that, in every such case, the goods be identified to

the satisfaction of Competent Customs Official at such

customs-port, and that the re-export be made within two

years from the date of importation, as shown by the records

of the custom-house.

Provided further that, the Director-General of Customs may

extend one year as the term of period. If it is necessary to

extend the term of period permitted by the Director-General

of Customs, Union Minister of Finance may extend the

term case by case for the interest of the state.”

9

၁၃။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၄၃-ြေ ၏ကနာြေ်တွင် ပုေ်မ ၄၃-ခ ြေို

ကအာြ်ေပါအတိုင်း ပြည့်စွြ်ေရမည်-

Power to make "43-B. The Director-General of Customs has the power to procedure concerning prescribe notification relating to the functions, procedures,

Temporary duration of time, security deposits and fines in respect of

Admission. the temporary admission of goods.”

၁၄။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၅၀၊ ပုေ်မခွဲ (ဂ)တွင် ပါရှိကသာ “five

kyats” ဆုိသည့် စြေားရပ်ြုိေ “the amount of money prescribed by the Director-General

of Customs from time to time” ဆိုသည့် စြေားရပ်ပြင့် အစားေိုးရမည်။

၁၅။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၇၁ ၏ စတုတ္ထ ပိုေ် တွင်ပါရှိကသာ “not

exceeding five kyats” ဆိုသည့် စြေားရပ်ြုိေ “the amount of money prescribed by the

Director-General of Customs from time to time” ဆိုသည့် စြေားရပ်ပြင့် အစားေိုးရမည်။

၁၆။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၈၅၊ ပုေ်မခွဲ (ခ)တွင် ပါရှိကသာ “the

wharf belonging to any port commissioners, Port Trust or other public body or

company” ဆိုသည့် စြေားရပ်ြုိေ “the wharf belonging to the Myanmar Port Authority

or the government organization or private or public company” ဆုိသည့် စြေားရပ်ပြင့်

အစားေိုးရမည်။

၁၇။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၁၃၉ ြုိေ ကအာြ်ေပါအတုိင်း အစားေုိးရမည်-

Additional charge "139. When goods are cleared for shipment on an export on goods cleared declaration presented after port-clearance has been granted,

for shipment after the Competent Customs Official may, if he thinks fit, levy,

the amount of charge prescribed by the Director-General ofport–clearance

Customs from time to time, in addition to regular payablegranted.

customs duties for such goods.”

၁၈။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၁၆၄ ၏ စတုတ္ထ အပိုေ်တွင် ပါရှိကသာ

“steam vessel” ဆိုသည့် စြေားရပ်ြိေု “ship-borne” ဆိုသည့် စြေားရပ်ပြင့် အစားေိုးရမည်။

၁၉။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၁၆၅ ၏ ပေမပိုေ်တွင် ပါရှိကသာ “is

square-rigged or propelled by steam” ဆိုသည့် စြေားရပ်ြုိေ ပယ်ြျေြ်ေရမည်။

j

၂၀။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၁၆၇ တွင်-

(ြေ) ပ စ်ေဏ်မျေားဇယားတွင်ပါရှိသည့် “one hundred kyats” ဆိုသည့် စြေားရပ်ြုိေ

“fifty thousand kyats” ဆိုသည့် စြေားရပ်ပြင့် လည်းကြောင်း၊ “two hundred

kyats” ဆိုသည့် စြေားရပ်ြေို “one hundred thousand kyats” ဆိုသည့်

စြေားရပ်ပြင့်လည်းကြောင်း၊ “five hundred kyats” ဆုိသည့် စြေားရပ်ြုိေ “two

hundred and fifty thousand kyats” ဆိုသည့် စြေားရပ်ပြင့်လည်းကြောင်း၊

“one thousand kyats” ဆိုသည့် စြေားရပ်ြေို “five hundred thousand

kyats” ဆိုသည့် စြေားရပ်ပြင့်လည်းကြောင်း၊ “two thousand kyats” ဆိုသည့်

စြေားရပ်ြေိ ု “ten hundred thousand kyats” ဆိ ုသည့ ် စြေားရပ်ပြင့ ်

လည်းကြောင်း၊ “four thousand kyats” ဆုိသည့် စြေားရပ်ြုိေ “twenty hundred

စြေားရပ ့် း အသ းအစားေုိးရမညthousand kyats” ဆုိသည့် ်ပြငလည်းကြောင် ီးသီ ်။

( ခ ) ဇယားအမှတ်စဉ် ၁ ြုိေကအာြ်ေပါအတိုင်းအစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

1._If any person fails to comply

with the issued rules, regulations,

orders, notifications, directives

and procedures in respect of

this Act,

General such goods shall be liable

to confiscation or any person

concerned in any such

offence shall be liable to a

penalty not exceeding three

times of the customs value

of the goods or such person

concerned shall, on conviction

of any such offence before a

Magistrate, be liable to

imprisonment for a term not

exceeding three years.

G

( ဂ ) ဇယားအမှတ်စဉ် ၃ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

3._If any person ship or land

goods, or aid in the shipment or

landing of goods, or knowingly

keep or conceal, or knowingly

permit or procure to be kept or

concealed, any goods shipped

or landed, or intended to be

shipped or landed, contrary to

the provisions of this Act, or

if any person be found to have been

on board of any conveyance liable

to confiscation on account of the

commission of an offence under

No.4 of this section, while such

conveyance is within any bay,

river, creek or arm of the sea

which is not a port for the

shipment and landing of goods,

General such person shall be liable

to a penalty not exceeding

three times of the customs

value of the goods.

(ဃ) ဇယားအမှတ်စဉ် ၅ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

5._If any goods are put, without the

authority of the proper officer of

Customs, on board of any tug-

11 such goods shall be liable

to confiscation; any person

concerned in any such offence

shall be liable to a penalty

'2

Offences

Section of this Act

to which offence

has reference

Penalties

steamer or pilot-conveyance

from any seagoing conveyance

inward-bound, or

if any goods are put, without such

authority, out of any tug-steamer

or pilot-conveyance for the

purpose of being put on board

of any such conveyance outward-

bound, or

i f any goods on which drawback

has been granted are put, without

such authority, on board of any

tug-steamer or pilot-conveyance

for the purpose of being re-

landed,

not exceeding three times

of the customs value of the

goods.

( င ) ဇယားအမှတ်စဉ် ၈ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

8._If any goods, the importation or

exportation of which is for the

time being prohibited or

restricted by or under chapter

IV of this Act, be imported into

or exported from the Republic

18 and 19 such goods shall be liable

to confiscation; any person

concerned in any such

offence shall be liable to a

penalty not exceeding three

times of the customs value

Cn( �/p>

Offences

Section of this Act

to which offence

has reference

Penalties

of the Union of Myanmar

contrary to such prohibition or

restriction, or

if any attempt be made so to

import or export any such goods,

or if any such goods be found

in any package produced to any

officer of Customs as containing

no such goods, or if any such

goods, or any dutiable goods,

be found either before or after

landing or shipment to have been

concealed in any manner on

board of any conveyance within

the limits of any port in the

Republic of the Union of

Myanmar, or

if any goods, the exportation of

which is prohibited or restricted

as aforesaid, be brought to any

wharf in order to be put on

board of any conveyance for

exportation contrary to such

prohibition or restriction,

of the goods or such person

concerned shall, on conviction

of any such offence before

a Magistrate, be liable to

imprisonment for a term

not exceeding three years.

( စ ) ဇယားအမှတ်စဉ် ၁၀ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

10._If any goods, on the entry of

which for re-export drawback

has been paid, are not duly

exported, or are unshipped or

re-landed at any customs-port

(not having been duly re-

landed or discharged under the

provisions of this Act),

42 and 43 such goods, together with

any conveyance used in so

unshipping or re-landing

them, shall be liable to

confiscation; and the master

of the conveyance from

which such goods are so

unshipped or re-landed and

any person by whom or by

whose orders or means such

goods are so unshipped or

re-landed, or who aids or is

concerned in such unshipping

or re-landing, shall be liable

to a penalty not exceeding

three times the customs

value of such goods.

(ဆ) ဇယားအမှတ်စဉ် ၁၁ ြုိေပယ်ြျေြ်ေရမည်။

( ဇ ) ဇယားအမှတ်စဉ် ၂၀ ြုိေကအာြ်ေပါအတိုင်းအစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

20._If any bill of lading or copy

required under section 58 is

58 the master of the conveyance

shall be liable to a penalty

00

Offences

Section of this Act

to which offence

has reference

Penalties

false and the master is unable

to satisfy the Competent Customs

Official that he was not aware

of the fact, or if any such bill or

copy has been altered with

fraudulent intent, or

if the goods mentioned in any

such bill or copy have not been

bona fide shipped as shown

therein, or

if any such bill of lading, or any

bill of lading of which a copy

is delivered, has not been made

previously to the departure of the

conveyance from the place where

the goods referred to in such

bill of lading were shipped, or

if any part of the cargo has been

staved, destroyed or thrown

overboard, or if any package

has been opened and such part

of the cargo or such package be

not accounted for to the

satisfaction of Competent Customs

Official,

not exceeding three times the

customs value of the goods.

00

( ဈ ) ဇယားအမှတ်စဉ် ၂၇ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

27._If the master of any conveyance

laid up by the withdrawal of

the officer of Customs shall,

before application is made by

him for an officer of Customs to

superintend the receipt of cargo,

cause or suffer to be put on board

of such conveyance any goods

whatever, in contravention of

section 70,

70 such master shall be liable

to a penalty not exceeding

three times the customs

value of the goods, and the

goods, if protected by a

pass, shall be liable to be

re-landed for examination

at the expense of the

conveyance, and, if not

protected by a pass, shall

be liable to confiscation.

(ည) ဇယားအမှတ်စဉ် ၂၈ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

28._If any master of a conveyance,

in any case other than that

provided for by No. 27, causes

or suffers any goods to be

discharged, shipped or water-

borne contrary to any of the

provisions of section 70, 72 or 75,

70, 72 and 75 such master shall be liable

to a penalty not exceeding

three times the customs value

of the goods and all goods

so discharged, shipped or

water-borne shall be liable

to confiscation.

Oj

( ဋ ) ဇယားအမှတ်စဉ် ၃၃ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

33._If any master of a conveyance

discharges or suffers to be

discharged any goods not duly

entered in the manifest of such

conveyance,

55 and 82 such master shall be liable

to a penalty not exceeding

three times the customs

value of the goods.

( ဌ ) ဇယားအမှတ်စဉ် ၃၅ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

35._If any goods are found on

board in excess of those

entered in the manifest, or not

corresponding with the specification

therein contained,

55 and 82 such goods shall be liable

to confiscation, or to charge

with such a fine upon any

goods as the Chief Officer

of Customs prescribes.

( ဍ ) ဇယားအမှတ်စဉ် ၃၇ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

37._If it be found, when any goods

are entered at, or brought to be

passed through, a custom-

house, either for importation or

86 and 137 such packages, together

with the whole of the goods

contained therein, shall be

liable to confiscation, and

Offences

Section of this Act

to which offence

has reference

Penalties

exportation, that-

(a) the packages in which they

are contained differ widely from

the description given in the

import declaration or application

for passing them, or

(b)the contents thereof have

been wrongly described in

such import declaration or

application as regards the

denominations, characters, or

conditions according to which

such goods are chargeable with

duty, or are being imported

or exported, or

(c) the contents of such packages

have been mis-stated in regard

to sort, quality, quantity or

value, or

(d)goods not stated in the import

declaration or application

have been concealed in, or

mixed with, the articles

specified therein, or have

apparently been packed so

as to deceive the officers of

Customs, and such circumstance

every person concerned in

any such offence shall be

liable to a penalty not

exceeding three times the

customs value of the goods

or every person concerned

shall, on conviction of any such

offence before a Magistrate,

be liable to imprisonment

for a term not exceeding

three years.

Offences

Section of this Act

to which offence

has reference

Penalties

is not accounted for to the

satisfaction of the Competent

Customs Official,

( ဎ ) ဇယားအမှတ်စဉ် ၄၀ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

40._If any prohibited or dutiable

goods are found, either before or

after landing, concealed in any

passenger’s baggage,

General such passenger shall be

liable to a penalty not

exceeding three times the

customs value of such goods

and such goods shall be

liable to confiscation.

(ဏ) ဇယားအမှတ်စဉ် ၄၁ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

41._If any goods entered to be

warehoused are carried into the

warehouse, unless with the

authority, or under the care, of

the proper officers of Customs,

and in such manner, by such

persons, within such time, and

by such roads or ways, as such

officers direct,

93 such goods shall be liable

to confiscation and any

person so carrying them

shall be liable to a penalty

not exceeding three times

the customs value of the

goods.

(တ) ဇယားအမှတ်စဉ် ၄၅ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

45._If the keeper of any public

warehouse, or the licensee of

any private warehouse, neglects

to stow the goods warehoused

therein so that easy access may

be had to every package and

parcel thereof,

Chapter XI such keeper or licensee shall,

for every such neglect, be

liable to a penalty not

exceeding one million kyats

and shall further be liable

to have his license cancelled

for his neglect to abide by

the Customs officer’s proper

instructions.

(ေ) ဇယားအမှတ်စဉ် ၅၀ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

50._If any goods, after being duly

warehoused, are fraudulently

concealed in, or removed from,

the warehouse, or abstracted from

any package, or transferred

from one package to another,

or otherwise, for the purpose of

illegal removal or concealment,

Chapter XI such goods shall be liable

to confiscation, and any

person concerned in any

such offence shall be liable

to a penalty not exceeding

three times the customs

value of such goods.

oG

( ေ ) ဇယားအမှတ်စဉ် ၅၂ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

52._If any goods be removed from

the warehouse in which they

were originally deposited, except

in the presence, or with the

sanction, of the proper officer,

or under the proper authority

for their delivery,

Chapter XI such goods shall be liable

to confiscation and any

person so removing them

shall be liable to a penalty

not exceeding three times

the customs value of such

goods.

( ဓ ) ဇယားအမှတ်စဉ် ၅၃ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

53._If any person illegally takes

any goods out of any warehouse

without payment of duty, or

aids, assists, or is concerned

therein,

Chapter XI such person shall be liable

to a penalty not exceeding

three times the customs

value of the goods or such

person shall, on conviction

of any such offence before

a Magistrate, be liable to

imprisonment for a term

not exceeding three years.

( န ) ဇယားအမှတ်စဉ် ၅၅ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

55._If any goods be taken on board

of any conveyance at any

customs-port in contravention

of section 136,

136 the master of such conveyance

shall be liable to a penalty

not exceeding three times the

customs value of the goods.

( ပ ) ဇယားအမှတ်စဉ် ၅၆ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

56._If any goods not specified in

a duly passed shipping bill are

taken on board of any conveyance,

contrary to the provisions of

section 137,

137 the master of such conveyance

shall be liable to a penalty

not exceeding three times

the customs value of such

goods.

( ြ ) ဇယားအမှတ်စဉ် ၅၇ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

57._If any goods specified in the

manifest of any conveyance, or

in any shipping bill, are not duly

shipped before the departure of

such conveyance, or are re-landed,

and notice of such short-shipment

or re-landing be not given as

required by section 140,

140 the owner of such goods

shall be liable to a penalty

not exceeding three times

the customs value of such

goods and such goods shall

be liable to confiscation.

00)

( ဗ ) ဇယားအမှတ်စဉ် ၆၀ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

60._If any person, without a special

pass from an officer of Excise at

the place of exportation, re-lands

or attempts to re-land any spirit

shipped for exportation,

154 such person shall be liable

to a penalty not exceeding

three times the customs

value of such spirit.

(ဘ) ဇယားအမှတ်စဉ် ၆၁ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

61._If any person wilfully

contravenes any rule relating

to spirits made under section

155,

155 such person shall be liable to

a penalty not exceeding three

times the customs value of

such spirit and all such spirits

shall be liable to confiscation.

( မ ) ဇယားအမှတ်စဉ် ၆၂ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

62._If, in contravention of any rules

made under section 157, any

goods are taken into, or put out of,

or carried in, any coasting-

conveyance, or if any such

rules be otherwise infringed,

157 the master of such coasting-

conveyance shall be liable

to a penalty not exceeding

three times the customs

value of the goods.

(ယ) ဇယားအမှတ်စဉ် ၆၅ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

65._If the person executing any

bond given under section 161

fails to produce the certificate

mentioned in the same section,

or to show sufficient reason

for its non-production,

161 such person shall be liable

to a penalty not exceeding

the amount of customs

value which would have

been chargeable on the export-

cargo of the conveyance

had she been declared to be

bound to a foreign port.

( ရ ) ဇယားအမှတ်စဉ် ၇၀ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

70._If, contrary to the provisions

of this, or any other law for

the time being in force relating

to the Customs, any goods

are laden on board of any

conveyance in any customs-

port and carried coastwise, or

if any goods which have been

brought coastwise are so

unladen in any such port, or

if any goods are found on board of

any coasting-conveyance without

being entered in the manifest

or cargo-book or both (as the

case may be) of such conveyance,

Chapter XV such goods shall be liable

to confiscation, and the master

of such coasting- conveyance

shall be liable to a penalty

not exceeding three times

the customs value of such

goods.

JO

(လ) ဇယားအမှတ်စဉ် ၇၄ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

74._If any officer of Customs requires

any person to be searched for

dutiable or prohibited goods, or

to be detained, without having

reasonable ground to believe

that he has such goods about his

person, or has been guilty of an

offence relating to the Customs,

169 such officer shall, on

conviction before a Magistrate,

be liable to a fine not

exceeding five hundred

thousand kyats.

( ဝ ) ဇယားအမှတ်စဉ် ၇၇ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

77._If any police-officer, whose

duty it is, under section 180, to

send a written notice or cause

goods to be conveyed to a custom-

house, neglects so to do,

180 such officer shall, on

conviction before a Magistrate,

be liable to a penalty not

exceeding five hundred

thousand kyats.

(သ) ဇယားအမှတ်စဉ် ၇၈ ြေ ြုိေ ကအာြ်ေပါအတိုင်း အစားေိုးရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

78A._If any person fails to comply

with the provisions contained

in section 194-A(1),

194-A (1) such person shall be liable

to a penalty not exceeding

ten million kyats or such

person shall, on conviction

JO

Offences

Section of this Act

to which offence

has reference

Penalties

of any such offence before

a Magistrate, be liable to

imprisonment for a term

not exceeding three years.

(ဟ) ဇယားအမှတ်စဉ် ၇၈ ြေ ၏ကနာြ်ေတွင် အမှတ်စဉ် ၇၈ ခ၊ ၇၈ ဂ၊ ၇၈ ဃ တိုြ့ုိေ

ကအာြ်ေပါအတိုင်း ပြည့်စွြ်ေရမည်-

Offences

Section of this Act

to which offence

has reference

Penalties

78B._If any Competent Customs

Official and his staff who have

been duly authorized by Section

194-A(2) and Section 194-A(3)

are refused to accept without

hindrance and to provide

necessary assistance,

194-A(2)(3) such person shall be liable

to a penalty not exceeding

ten million kyats or such

person shall, on conviction

before a Magistrate, be liable

to imprisonment for a term

not exceeding three years.

78C._If any person, with an intention

to cheat, illegally alters, adds,

forges (or counterfeits) the

documents or destroys the

documents connected with the

importation or exportation of

any goods, required under

section 194-A(1),

194-A(1) such person or any person

concerned in any such

offence shall be liable to a

penalty not exceeding three

times the customs value of

such goods which is altered,

destroyed and cheated or

such person or any person

concerned shall, on conviction

before a Magistrate, be liable

to imprisonment for a term

not exceeding three years.

JJ

Offences

Section of this Act

to which offence

has reference

Penalties

78D._If any person who is

required and responsible to be

examined under section 194-

A(4), refuses to comply with

the Customs officer’s request

to accept and agree to his

examination of goods on land,

194-A(4) such person shall be liable

to a penalty not exceeding

ten million kyats for refusal

or such person shall, on

conviction of any such offence

before a Magistrate, be liable

to imprisonment for a term

not exceeding three years.

၂၁။ ပုေ်မ ၁၈၂၊ ၁၈၆၊ ၁၉၂ နှင့် ၁၉၃ တိတုွင်ပါရှိသည့် “increased rates of duty” ဆိုသည့့်

စြေားရပ်ြုိေ “a fine upon any goods” ဆိုသည့် စြေားရပ်ပြင့် အစားေိုးရမည်။

၂၂။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၁၈၂ ြေို ကအာြေ်ပါအတိုင်း အစားေိုး

ရမည-်

Adjudication of "182. In every case, except the cases mentioned in section 167 confiscations and [Nos. 23, 26, 72, and 74 to 78, both inclusive], under this

penalties. Act, the Director-General of Customs or the Competent

Customs Official who has been duly empowered by the

Director-General of Customs has the power to determine

the matters of confiscation or a fine upon any goods or any

person is liable to a penalty in accordance with law and

procedures.

Furthermore, the Director-General of Customs may confer

the power duly upon any other officer as he thinks fit to

perform the duties related with Customs and the powers

referred to this section shall be conferred to any other

officer either by name or by his position.”

၂၃။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေပုေ်မ ၁၉၄ ြေို ကအာြေ်ပါအတိုင်း အစားေိုး

ရမည-်

Power to open "194. Any Competent Customs Official may open any packages and package and examine any goods brought by sea to, or

examine goods. shipped or brought for shipment at, any place of the

Republic of the Union of Myanmar.

The Director-General of Customs may issue the notification

related to the customs procedures which are based on the

international customs standard procedure called “Risk

Management”.”

၂၄။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၁၉၄-ြေ ြုိေ ကအာြ်ေပါအတုိင်း အစားေုိး

ရမည-်

P o w e r t o "194-A. The Competent Customs Official may request demand any books, receipts, records or any other documents related

production of to the importation or exportation of goods from any owner

documents of the goods or his agent or the person who takes in

connected with possession of the goods or the person who transports goods

importation or the person who store goods or any person who causes to

and exportation be transported or any person who causes to be stored the

of goods. goods;

and such person shall comply in accordance with the

request of the Competent Customs Official as follows;

(1) such person shall keep the books, lists, receipts, other

documents, computer records, any trading records

prepared by electronic means which are related to

importation or exportation of goods for seven years.

And such person shall give to any Competent Customs

Official who has been duly empowered and shall

J9

answer the questions of such officer related to

importation or exportation of goods.

(2) Any duly empowered Competent Customs Official

shall, at any appropriate time, enter to any premises or

any place where the documents or computer records or

electronic records referred to sub-section (1) are kept

in there. Any such officer shall have the right of

inspecting the documents and the accounts or copying

them or getting them copied and submitting to him,

putting them on record, putting seals thereon, taking

photos of these, moving them from the original place

or getting them to be moved or preventing them.

(3) When any Competent Customs Official is sent on duty,

to any premises or place, which is under the control of

any person, that person, referred to in sub-section (1)

that person shall receive and accept the Competent

Customs Official and his staff without hindering and

responsible to provide the necessary assistance.

(4) Any Competent Customs Official who has been duly

authorized to examine any premises or any place or

any part which is under the control of any person

mentioned in sub-section (1) may enter any premises

and place, if necessary, for the purpose of ground

examination of package and examine any goods. Such

officer may lock, seal, mark or keep, by any means,

any goods while making ground examination.”

၂၅။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၁၉၅ ြေို ကအာြေ်ပါအတိုင်း အစားေိုး

ရမည-်

Power to "195(1). The Competent Customs Official may, on the entry or

take samples clearance of any goods or at any time while such goods are

of goods.

being taken out or while necessary functions are being

carried out by the custom-house, take samples of such

goods, for examination or for ascertaining the value thereof

on which duties are payable, or for any other necessary

purpose. Every such sample may be restored to him either

selling or giving it originally according with his consent.

(2) The articles intended for home consumption as food or

goods which consist of drugs are entitled to take samples in

order to inspect under this sub-section. In making

laboratory test on such sample goods, the value of sample

goods and all expenses shall be borne by the owner.”

၂၆။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၂ဝဝ တွငပ်ါရှိကသာ “not exceeding

ten kyats” ဆိုသည့် စြေားရပ်ြုိေ “the amount of money prescribed by the Director-

General of Customs from time to time” ဆိုသည့် စြေားရပ်ပြင့် အစားေိုးရမည်။

၂၇။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၂ဝ၁ တွင်ပါရိှကသာ “one kyat'” ဆုိသည့်

စြေားရပ်ြုိေ “the amount of money prescribed by the Director-General of Customs

from time to time” ဆိုသည့် စြေားရပ်ပြင့်အစားေိုးရမည်။

၂၈။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၂ဝ၂ ၏ ေုတိယအပိုေ်တွင် ပါရှိသည့်

“not exceeding five thousand kyats” ဆိုသည့် စြေားရပ်ြုိေ “the amount of money

prescribed by the Director-General of Customs from time to time” ဆိုသည့်

စြေားရပ်ပြင့်အစားေိုးရမည်။

၂၉။ ပင်လယ်က ြောင်းအကြောြေ်ခွန်အြေ်ဥပကေ ပုေ်မ ၂ဝ၄ ြေို ကအာြေ်ပါအတိုင်း အစားေိုး

ရမည-်

Rules "204. In the implementation of the provisions contained in this Act: making

(a) the Ministry of Finance shall, with the approval of the power.

Union Government, issue rules and regulations;

(b) the Ministry of Finance and the Customs Department

may issue procedures, notifications, orders and

directives.

၃၀။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၂ဝ၆ ၏ ေုတိယအပိုေ်တွင် ပါရှိကသာ

“exceeding two hundred and fifty kyats” ဆိုသည့် စြေားရပ်ြုိေ “the amount of money

prescribed by the Director-General of Customs from time to time” ဆိုသည့်

စြေားရပ်ပြင့် အစားေိုးရမည်။

၃၁။ ပင်လယ်က ြောင်းအကြောြ်ေခွန်အြ်ေဥပကေ ပုေ်မ ၂ဝ၇ ၏ကနာြ်ေတွင် ပုေ်မ ၂ဝ၈ နှင့် ၂၀၉

တို ့ ိြုေ ကအာြ်ေပါအတိုင်း ပြည့်စွြ်ေရမည်-

Transit "208. The provisions of this Act shall be applicable to the Trade. matters relating to transit trade on importation and

exportation of goods.”

Electronic "209. The provisions of this Act shall be applicable to the Customs or matters relating to implementation of electronic Customs

Single (e-Customs) or Single Window of importation and

Window. exportation of goods.”

ပ ည်ကောင်စုသမ္မတပမန်မာနုိင်ငံကတာ် ွဲစည်းပံုအကပခခံဥပကေအရ ြေနု်ပ်လြေမှတ်ကရးေုိးသည်။ြ ့ ျွ ်

(ပု)ံသိန်းစိန်

နိုင်ငံကတာ်သမ္မတ

ပ ည်ကောင်စုသမ္မတပမန်မာနိုင်ငံကတာ်

J'2


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WIPO Lex No. MM034