THE SEA CUSTOMS ACT 1
[INDIA ACT VIII, 1878.] (1 st
April, 1878.)
[As modified up to the 17 th
March,2015.] 2
CHAPTER I.
PRELIMINARY.
1-2. x x x x
3. In this Act, unless there be something repugnant in the
subject or context,- [ (a) ["Union Minister of Finance"]
2 means [the Union
Minister of Finance] 2
appointed by the President of
the Republic of the Union of Myanmar] 3
(b) ["Director-General of Customs"] 2
denotes the Chief
Executive Officer of Sea-customs for [all ports] 4
to
which this Act applies :
(c) ["Competent Customs Official"] 2
includes every
officer of Customs for the time being in separate
charge of a custom-house, or duly authorized to
perform all, or any special duties of an officer so in
charge :
(d) "customs-port" means any place declared under
section 11 to be a port for the shipment and landing
of goods :
(e) "foreign port" means any place beyond the limits of
[the Republic of the Union of Myanmar ] 2 :
(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.‖ ] 2
(g) "coasting vessel " denotes any [conveyance] 2
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:
1 The Inland Bonded Warehouses Act is to be read with and taken as part of
this Act(see section 1 of that Act). 2
Substituted by the Sea Customs (Amendment) Act, 2015. 3 Inserted and Substituted by the Sea Customs (Amendment) Act, 1959.[Act
No. XIX of 1959]. 4 Substituted by the Sea Customs (Amendment) Act, 1956.[Act No. XIV of
1956].
“Interpretation”.
[“Union Minister of
Finance”]2.
[“Director-General of
Customs”]2.
[“Competent Customs
Official”]2.
“Customs-port”.
“Foreign Port”.
[“Conveyance”]2.
“Coasting vessel”.
2
“Master”. (h) [―master‖ when used in relation to any 1
[conveyance] means any person having command
or charge of such [conveyance] 1 . This expression
also includes such person having command or 1
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 1
―harbour-master‖. ]
“Warehousing (i) "warehousing port " means any customs-port declared port”. under section 14 to be a warehousing port:
“Warehouse”. (j) "warehouse" denotes any place appointed or licensed
under section 15 or section 16. “Shipment” [ (k)―shipment‖ means loading of goods on board a
1 [conveyance] bound for a customs-port or a foreign
2 port.]
[“Import declaration”]1. [ (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.
[“Export declaration”]1. (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.
[“Illegal goods”]1. (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.] 1
Agent of owner of 4. When any person is expressly or impliedly authorized by goods to be deemed the owner of any goods to be his agent in respect of such goods owner for certain for all or any of the purposes of this Act, and such authorization purposes.
is approved by the [Competent Customs Official] 1 , such person
shall, for such purposes, be deemed to be the owner of such
goods.
1 Inserted and Substituted by the Sea Customs (Amendment) Act, 2015.
2 Inserted and Substituted by the Sea Customs (Amendment) Act, 1959.[Act
No.XIX of 1959].
3
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] 1 ,
be done by a ship's agent.
CHAPTER II.
APPOINTMENT AND POWERS OF OFFICERS, ETC.
6. The [Ministry of Finance] 1
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.
7. The [Ministry of Finance] 1
may delegate to the
[ [Director-General of Customs] 1
any power conferred upon him
by section 6, and the [Director-General of Customs] 1
may
delegate to any other officer of Customs any power so delegated
to him.] 2
8. At any place for which there is no custom-house, the
Collector of the district and the officers subordinate to him shall,
unless [Ministry of Finance] 1
otherwise directs, perform all
duties imposed by this Act on a [Competent Customs Official] 1
and other officers of Customs.
9. The [Ministry of Finance] 1
may from time to time make
rule 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
(c) generally to carry out the provisions of this Act.
10. [ [The Director-General of Customs]1 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] 2 .
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Substituted by the Sea Customs (Amendment) Act, 1959.[Act No. XIX of 1959].
When ship’s
agent may
act for
master.
Appointment
of Customs-
Officer.
Delegation of
powers under
section 6.
Performance
of duties of
[Competent
Customs
Official ]1,
where no
Customs.
Power to make
rules.
[[The Director-
General of Customs]1
and other officers
exempted from
service on jury or
inquest or assessors]2.
Power to appoint
ports, wharves
and custom-
houses.
Power to
declare places
to be ports for
coasting-trade.
Power to declare
that foreign ports
shall be regarded
as customs-ports
for certain
purposes.
Power to
declare
warehousing
port.
Power to
appoint public
warehouses.
Power to license
private ware -
houses.
Form of application
for licence.
4
CHAPTER III.
APPOINTMENT OF PORTS, WHARVES, CUSTOM-
HOUSES, WAREHOUSES AND BOARDING AND
LANDING STATIONS.
11. The [Director-General of Customs] 1
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;
(c) appoint proper places therein to be wharves for the
landing and shipping of goods, or of particular
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.
12. The [Director-General of Customs] 1
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.
13. The [Ministry of Finance] 1
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.
14. The [Director-General of Customs] 1
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.
15. At any warehousing port the [Director-General of Customs]
1 may, from time to time, appoint public warehouses
wherein dutiable goods may be deposited without payment of duty on the first importation thereof.
16. At any warehousing port the [Director-General of Customs]
1 may from time to time, license private warehouses
wherein dutiable goods may be deposited as aforesaid. Every application for a licence for a private 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]
1
and shall be signed by the applicant.
1 Substituted by the Sea Customs (Amendment) Act, 2015
5 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]
1 .
17. The [Director-General of Customs] 1
may from time to time appoint, in or near any customs-port, stations or limits at or within which [conveyances]
1 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 [conveyances]
1 , not brought into port by pilots,
shall anchor or moor.
CHAPTER IV. PROHIBITIONS AND RESTRICTIONS OF
IMPORTATION AND EXPORTATION.
18. No goods specified in the following clauses shall be
brought, whether by land or sea, into [the Republic of the Union
of Myanmar:] 1 —
(a) x x x x
(b) counterfeit coin ; or coin which purports to be
current coin but which is not of the established
standard in weight or fineness:
(c) any obscene book, pamphlet, paper, drawing,
painting, represent -ation, figure or article:
(d) [goods applied to counterfeit trade-mark or any other
existing laws, goods which import a false trade
description:]1
(e) goods made or produced beyond the limits of [the
Republic of the Union of Myanmar] 1
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] 1
unless_
(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;] 1
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 :
Revocation of
licence .
Stations for
Customs-
officer to
board and
land.
Prohibitions.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
6
[ (f) x x x x
Power to
prohibit or
restrict im -
portation or
exportation of
goods.
Detention and
confiscation of
goods whose
importation is
prohibited.
(g) x x x x ] 1
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.
Any person who imports or exports any illegal goods
which have prohibited or restricted shall be taken action by
existing Laws.]2
19-A (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] 2
or other officer appointed by the [Ministry of
Finance] 2
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 [Ministry of Finance] 2
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.
(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] 2
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] 2 .
1 Deleted by the Sea Customs (Amendment) Act, 2015.
2 Substituted by the Sea Customs (Amendment) Act, 2015.
7
(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.
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 sea into or from any
customs-port from or to any foreign port;
(b) [x x x x] 1
(c) goods brought from any foreign port to any customs-
port, and, without payment of duty, there
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.
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]2 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 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.
1 Deleted by the Sea Customs (Amendment) Act, 1959.[Act No.XIX of 1959]
2 Substituted by the Sea Customs (Amendment) Act, 1959.[Act No.XIX of 1959]
Goods dutiable.
Goods partially
composed of
dutiable articles.
Proviso.
Power to fix
tariff-values.
General power
to exempt from
customs- duties.
Power to
authorize, in
special cases,
exemption from
duty.
Baggage not
subject to duty.
Re-imported
articles of
country-produce.
Proviso.
Excise-duty on
importation of
certain country
goods.
8
22. The [Ministry of Finance] 1
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 means of
transport] 1
on which customs-duties are by law imposed and alter
any such values fixed by any Tariff Act for the time being in
force.
23. The [Ministry of Finance] 1
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] 1 , or into
or from any specified port therein, from the whole or any part of
the customs-duties leviable on such goods.
[The Ministry of Finance] 1
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] 1
may from time to
time prescribe by notification the articles which shall be treated
as passenger‘s baggage not subject to duty.] 2
25. If goods produced or manufactured in [the Republic of
the Union of Myanmar] 1
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:
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] 1
that the
property in such goods has continued in the person by whom, or
on whose account, they were exported, the goods may be
admitted without payment of duty.
26. Any goods produced or manufactured in [the Republic
of the Union of Myanmar] 1
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] 1
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.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Substituted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of 1956].
.
9
27. All goods derelict, jetsam, flotsam and wreck, brought or
coming into [or found in] 1
any place in [the Republic of the
Union of Myanmar] 2 , 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] 2
that such goods are the produce or manufacture of
anyplace from which they are entitled to be admitted duty-free.
28. Provisions and stores produced or manufactured in [the
Republic of the Union of Myanmar,] 2
required for use on board
of any [conveyance] 2
proceeding to any foreign port, may be
shipped free of duty, whether of customs or excise, in such
quantities as the [Competent Customs Official] 2
determines with
reference to the tonnage of the [conveyance] 2 , the numbers of the
crew and passengers, and the length of the voyage on which the
[conveyance] 2
is about to depart:
Provided that no rum shall be so shipped on any
[conveyance] 2
going on a voyage of less than thirty days'
probable duration.
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] 2
or
shipping bill, as the case may be, state the [customs value] 2 ,
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.
In case of doubt, the [Competent Customs Official] 2
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] 2 , 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] 2 , to the
effect that he is unable, from want of full information, to state
the [customs value] 2
or contents of any case, package or parcel
of goods, the [Competent Customs Official] 2
[may permit] 3
him,
previous to the entry thereof, (1) to open such case, package or
Goods derelict
and wreck.
Country
provisions and
stores may be
shipped free of
duty.
Owner to declare
[customs value]2, etc., of goods in [import
declaration ]2 or
shipping bill.
Power to require
production of
invoice, etc.
1 Inserted by the Sea Customs (Amendment) Act, 1959.[Act No.XIX of 1959].
2 Substituted by the Sea Customs (Amendment) Act, 2015.
3 Substituted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of 1956].
[“Customs
Value”
defined].1
Examination of
ad valorem goods.
Procedure where
such goods are
under valued by
owner.
10
parcel, and examine the contents in presence of an officer of
Customs, or (2) to deposit such case, package or parcel in a
public warehouse appointed under section 15 without
warehousing the same, pending the production of such
information.
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 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]1.
31. Goods chargeable with duty upon the value thereof, but
for which 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] 1
of such goods is correctly stated in the [import
declaration] 1
or shipping bill, the goods shall be assessed in
accordance therewith.
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] 1
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] 1
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] 1
shall cause the full amount stated
in the bill as their [customs value] 1
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 un-necessary
delay, cause them to be put up to public auction in wholesale lots
for cash on delivery.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
11
If the [Competent Customs Official] 1
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]1, be payable to the officer who detected the
undervaluation of the goods.
Nothing in this section shall prevent the [Director-
General of Customs] 1 , 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] 1
may determine.
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] 1 , of value less than that stated such bill, the
[Competent Customs Official] 1 , on being satisfied of the fact,
may allow abatement of duty accordingly.
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] 1
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] 1 ) and at such
place, as the [Competent Customs Official] 1
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.
Abatement
allowed on
damaged goods.
Reduced duty
how determined.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
Deterioration
of tariff value
goods.
Abatement of
duty on goods
on which duty
is levied on
quantity.
No abatement
when duty is
levied on
quantity.
Restriction on
amendment of
[import
declaration]1 or
shipping bill.
Alteration of
import-duty or
tariff-valuation.
12
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] 1 , 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] 1
of such goods shall be ascertained
as provided in section 33, and the duty shall be assessed thereon.
34-A. Where the [Competent Customs Official] 1
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 [Ministry of
Finance] 1
has, by notification in the Gazette, declared that the
provisions of this section shall apply, have before delivery of the
[import declaration] 1
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.
35. No abatement of duty on account of any deterioration
shall be allowed on wine, spirit or beer, or save as provided by
section 34-A on any other articles on which duties are levied on
quantity and not on value.
36. Except as provided in section 94, no amendment of an
[import declaration]1 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.
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] 1
thereof is
delivered to the [Competent Customs Official] 1
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.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
13 Explanation.—An [Import declaration]
1 shall, for the
purposes of this section, be deemed to be delivered when it is first presented to the proper officer of Customs.
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.
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] 1 , 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,
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] 1
from the date of the
first assessment or making of the refund;
and the [Competent Customs Official] 1
may refuse to pass
any goods belonging to such person until the said deficiency or
excess be paid or repaid.
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] 1
from the date of such payment.
41. The [Competent Customs Official] 1
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] 1
to
cover the amount which may at any time be due from then in
respect of such duties and charges.
Alteration of
export-duty or
tariff-valuation.
Payment of
duties short-
levied or
erroneously
refunded.
No refund of
charges
erroneously
levied or paid,
unless claimed
within [one
year].1
Power to give
credit for, and
keep account-
current of, duties
and charges.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
----------------------------------------------------------
Drawback
allowable on
re-export.
Drawback on
goods exported
to customs-port
and thence to
foreign port.
Proviso.
Drawback on
goods taken into
use between
importation and
re-exportation.
14
CHAPTER VI.
DRAWBACK.
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 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.]1
43. When any goods, having been charged with import-duty
at one customs-port and thence exported to another, are re-
exported by sea as aforesaid, drawback shall be allowed on such
goods as if they had been so re-exported from the former port:
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]1.
43-A. (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 [Ministry of Finance] 1
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,_
1 Substituted by the Sea Customs (Amendment) Act, 2015.
15
(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
(c) varying the conditions for the grant of drawback on
any such goods or class of such goods by
restricting the period after importation within
which the goods must be re-exported.
[ 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.]1
[ 44. x x x x x
45. x x x x x
46. x x x x x
47. x x x x x
48. x x x x x] 2
49. The [Ministry of Finance] 1
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] 3
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.
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
[Power to
make
procedure
concerning
Temporary
Admission]1.
Power to
declare what
goods are
unidentifiable,
and to prohibit
drawback in
case of speci -
fied foreign
port.
When no
drawback
allowed.
1Inserted and Substituted by the Sea Customs (Amendment) Act, 2015. 2
Deleted by the Sea Customs (Amendment) Act, 1959.[Act No.XIX of 1959]. 3Substituted by the Sea Customs (Amendment) Act, 1959.[Act No.XIX of 1959].
Time to claim
drawback.
When payment
made.
Declaration by
parties claiming
drawback.
Power to fix places
beyond which
inward-bound
[conveyances]1are
not to proceed
until manifest
delivered.
Delivery of
manifest when
[conveyance ] 1
anchors below
place so fixed.
16
(c) where the claim is for drawback amounting, in
respect of any single shipment, to less than [the
amount of money prescribed by the Director-
General of Customs from time to time] 1 , and the
[Competent Customs Official] 1
thinks fit to reject it,
[ (d) x x x x x x] 2
51. No drawback shall be allowed unless the claim to
receive such drawback be made and established at the time of re-
export.
No such payment of drawback shall be made until the
[conveyance] 1
carrying the goods has put out to sea, or unless
payment be demanded within six months from the date of entry
for shipment.
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 [CONVEYANCES] 1 .
Arrival and Entry of [Conveyances] 1
inwards.
53. The [Director-General of Customs] 1
may, by
notification in the Gazette, fix a place in any river or port,
beyond which no [conveyance] 1
arriving shall pass until a
manifest has been delivered to the pilot, officer of Customs or
other person duly authorized to receive the same.
If, in any river or port wherein a place has been fixed by
the [Director-General of Customs] 1
under this section, the master
of any [conveyance] 1
arriving remains outside or below the place
so fixed, such master shall, nevertheless, within twenty-four
hours after the [conveyance] 1
anchors deliver a manifest to the
pilot, officer of Customs or other person authorized to receive
the same.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Deleted by the Sea Customs (Amendment) Act, 1959.[Act No.XIX of 1959].
17
54. If any [conveyance] 1
arrives at any customs-port in
which a place has not been so fixed, the master of such
[conveyance] 1
shall, within twenty-four hours after such
[conveyance] 1
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.
55. Every manifest shall be signed by the master, and shall
specify all goods imported in such [conveyance] 1 , 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] 1
may from time to time
direct.
The [Competent Customs Official] 1
[may permit] 2
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] 1
from time to time directs.
Except as herein provided, no import manifest shall be
amended.
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] 1
from time to time directs in
this behalf.
57. No [conveyance] 1
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] 1
inwards, has been presented by the master to the [Competent
Customs Official] 1 , and an order has been given thereon for such
entry.
Delivery of
manifest where
no place has
been so fixed.
Signature and
contents of
manifest.
Amendment
of errors in
manifest.
Duty of person
receiving
manifest.
Bulk not to be
broken until
manifest, etc.,
delivered, and
[conveyance]1
entered
inwards.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Substituted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of 1956].
Master, if
required, to
deliver bill of
lading ,etc., to
[Competent
Customs Official]1
and answer
questions.
Special pass
for breaking
bulk.
Manifest, etc.,
may be
delivered by
ship's agent.
Order for entry
outwards to be
obtained before
export cargo is
shipped.
18
58. The master shall, if required so to do by the [Competent
Customs Official] 1
at the time of presenting such application,
deliver to the [Competent Customs Official] 1
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] 1
at the place from which she is stated to have
come, and shall answer all such questions relating to the
[conveyance] 1 , cargo, crew and voyage as are put to him by such
officer.
The [Competent Customs Official] 1
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.
59. Notwithstanding anything contained in section 57, the
[Competent Customs Official] 1
may grant, prior to receipt of the
manifest, and to the entry inwards of the [conveyance] 1 , 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 [Ministry of Finance.] 1
60. Notwithstanding anything contained in section 53, 54,
57 or 58, the [Competent Customs Official] 1
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.] 2
Entry outwards, Port-Clearance and Departure of
[Conveyances] 1
61. No [conveyance] 1
shall take on board any part of her
export cargo, until a written application for entry of such
[conveyance] 1
outwards, subscribed by the master of such
[conveyance] 1 , has been made to the [Competent Customs
Official] 1 , or before an order has been given thereon by such
officer for such entry.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Substituted and Inserted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of
1956].
No pilot to
take charge of
conveyance
procee -ding to
sea without
production of
port-clearance.
19
Every application made under this section shall specify
the name, tonnage and national character of the [conveyance] 1 ,
the name of the master, and the name of every place for which
cargo is to be shipped.
62. No [conveyance] 1 , whether laden or in ballast, shall
depart from any customs-port until a port-clearance has been
granted by the [Competent Customs Official] 1
or other officer
duly authorized to grant the same.
And no pilot shall take charge of any [conveyance] 1
proceeding to sea, unless the master of such [conveyance] 1
produces a 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] 1 .
The master shall at the time of applying for port-
clearance_
(a) deliver to the [Competent Customs Official] 1
a
manifest in duplicate, in such form as may from time
to time be prescribed by the [Director-General of
Customs] 1 , signed by such master, specifying all
goods to be exported in the [conveyance] 1
and
showing separately all goods and stores entered in
the import manifest, and not landed or consumed on
board or transshipped:
(b) deliver to the [Competent Customs Official] 1
such
shipping bills or other documents as such
[Competent Customs Official] 1
acting under the
general instructions of such [Director-General of
Customs] 1
requires ;and
(c) answer to the proper officer of Customs such
questions touching the departure and destination of
the [conveyance] 1
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.
64. The [Competent Customs Official] 1
may refuse port-
clearance to any [conveyance] 1
until_
(a) the provisions of section 63 are complied with ;
No [conveyance]1
to depart without
port-clearance.
No Pilot to take
charge of
[conveyance]1
Proceeding to sea
without production
of port-clearance.
Application
for port-
clearance.
Master on
applying for
port-clearance
to deliver docu -
ments and ans -
wer questions.
Power to refuse
port-clearance.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
Grant of port-
clearance.
Grant of port-
Clearance on
security of
ship's agent.
20
(b) all port-dues and other charges and penalties due by
such [conveyance] 1 , or by the owner or master
thereof, and all duties payable in respect of any
goods shipped there in, have been duly paid, or their
payment secured by such guarantee, or by deposit at
such rate, as such [Competent Customs Official] 1
directs;
(c) the ship's agent (if any) delivers to the [Competent
Customs Official] 1
a declaration in writing to the
effect that he will be liable for any penalty imposed
under section 167, No.17, and furnishes security for
the discharge of the same;
(d) the ship's agent (if any) delivers to the [Competent
Customs Official] 1
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] 1 ]
2 .
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.
65. When the [Competent Customs Official] 1
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.
66. Notwithstanding anything contained in sections 64 and 65, the [Competent Customs Official]
1 may(subject to such rules
as the [Ministry of Finance] 1
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]
1
deems sufficient for duly delivering, within five days from the date of such grant, the manifest and other documents specified in section63.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Inserted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of 1956].
21
CHAPTER VIII.
GENERAL PROVISIONS AFFECTING
[CONVEYANCES] 1
IN PORT.
67. The [Competent Customs Official] 1
at any customs-port
may at any time depute at his discretion one or more officers of
Customs to board any [conveyance] 1
in or arriving at such port.
Every officer of Customs so sent shall remain on board
of such [conveyance] 1
by day and by night unless or until the
[Competent Customs Official] 1
otherwise orders.
68. Whenever an officer of Customs is so deputed on board
of any [conveyance] 1 , the master of such [conveyance]
1 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.
69. Every officer of Customs so deputed shall have free
access to every part of the [conveyance] 1 , 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] 1 .
If any box, place or closed receptacle in any such
[conveyance] 1
be locked, and the key be withheld, such officer
shall report the same to the [Competent Customs Official] 1 , 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.
70. Unless with the written permission of the [Competent
Customs Official] 1 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 [conveyances] 1 ‘ safety, shall be shipped or water-borne to be
shipped or discharge from any [conveyance] 1
in any customs-
port, except in the presence of an officer of Customs.
Power to depute
Customs-officer
to board ships.
Duty of such
officer.
Officer and
servant to be
received.
Accommodation
of officer and
servant.
Officers of
Customs to have
free access to
every part of ship,
and may seal and
secure goods.
Power to autho -
rize search and
opening of locks.
Goods not to be
shipped, dis -
charged or
water-borne
except in pre -
sence of officer.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
Persons not to
go on board or
leave conveyan –
ces without per -
mission.
Period allowed
for discharge
and shipment of
cargo.
Consequence of
exceeding same.
Allowance for
period during
which conve -
yance is laid
up.
Goods not to be
landed,etc.,on
Sundays or
holidays, without
permission, nor
except within fix-
ed hours.
22
[70-A. No person shall go on board or leave any [conveyance] 1
in any customs-port except with the permission of an officer of
Customs on board or with the permission of the [Competent
Customs Official] 1 ]
2 .
71. When an officer of Customs is deputed under section 67
to remain on board a [conveyance] 1
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] 1 ,
or such additional period as the [Competent Customs Official] 1
directs, shall be allowed for the discharge of import-cargo and
the shipment of export-cargo on board of such [conveyance] 1 .
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.
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]1 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] 1
(Sundays
and holidays excepted) for such excess period.
In calculating any period allowed, or any charge made
under this section, the period (if any) during which a
[conveyance] 1 , 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.
72. Except with the written permission of the [Competent
Customs Official] 1 , no goods, other than passengers' baggage,
shall in any customs-port be discharged from any [conveyance] 1 ,
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] 1 ;
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Inserted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of 1956].
Landing-fees.
Boat-note.
23
(b) on any day, except between such hours as such
authority from time to time appoints by notification
in the Gazette.
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] 1 , 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.
74. Notwithstanding anything contained in section 70 or 73,
the [Director-General of Customs] 1
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.
75. The [Director-General of Customs] 1
may from time to time
prescribe by notification the procedure for the landing, shipping
and clearing of [passengers‘ baggage and of articles] 2
forwarded
by Government or other mails, or by other regular packets and
passenger-vessels.
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] 1 ]
2 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.
76. When any goods are water-borne for the purpose of
being landed from any [conveyance] 1
and warehoused or cleared
for home consumption, or of being shipped for exportation on
board of any [conveyance] 1 , 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.
Each boat-note for goods to be landed shall be signed by
an officer of the [conveyance] 1 , 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.
Goods not to be
shipped, etc.,
except at
wharves.
Power to exempt
from sections 70
and 73.
Power to make
rules regarding
baggage and
mails.
Landing-fees.
Boat-note.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Substituted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of 1956].
Goods water-
borne to be
forthwith landed
or shipped.
Such goods not
to be tran -
shipped without
permission.
Power to
prohibit
plying of
unlicensed
cargo-boats.
Issue of licences
and registration
of cargo-boats.
Power to require
goods to be
weighed or
measured on
board before
landing or after
shipment.
24
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] 1
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] 1 , or to an officer of the [conveyance]
1
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] 1
may from time
to time direct.
The [Ministry of Finance] 1
may from time to time, by
notification in the Gazette, suspend the operation of this section
in any customs-port or part thereof.
77. All goods water-borne for the purpose of being landed or
shipped shall be landed or shipped without any unnecessary
delay.
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 of Customs.
79. The [Director-General of Customs]1 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.
In any port with regard to which such notification has
been issued, the [Director-General of Customs] 1
or other officer
whom the [Director-General of Customs] 1
appoints in this behalf
may, subject to such rules and on payment of such fees as the
[Director-General of Customs] 1
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.
80. The [Competent Customs Official] 1
may, whenever he
thinks fit, require that goods stowed in bulk, and brought by sea
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.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
25
CHAPTER IX.
OF DISCHARGE OF CARGO AND ENTRY INWARDS
OF GOODS.
81. When an order for entry inwards of any [conveyance] 1
which has arrived in any Customs-port or a special pass
permitting such [conveyance] 1
to break bulk has been given, the
discharge of the cargo of such [conveyance] 1
may be proceeded
with.
82. Except as otherwise provided in this Act, no goods shall
be allowed to leave any such [conveyance] 1 , unless they are
entered in the original manifest of such [conveyance] 1 , or in an
amended or supplementary manifest received under section 55.
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]1 importing the same, as the [Director-General
of Customs] 1
from time to time appoints by notification in the
Gazette, or
if the cargo of any [conveyance] 1 , 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] 1 or, on his application,
the proper officer of Customs, may then carry such goods to the
custom-house, there to remain for entry.
The [Competent Customs Official] 1
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] 1
shall hold such goods until he
receives notice in writing that the said charges are paid.
84. At any time after the arrival of any [conveyance] 1
the
[Competent Customs Official] 1
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.
Discharge of
cargo may
commence on
receipt of due
permission.
Goods not to
leave ship unless
entered in
manifest.
Procedure in
respect of goods
not landed within
time allowed.
Power to land
small parcels.
Substituted by the Sea Customs (Amendment) Act, 2015. 1
Notice regarding
unclaimed
packages.
Power to permit
immediate dis
−charge.
Entry for
home
consumption
or warehousing.
26
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] 1
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.
85. Notwithstanding anything contained in sections 83 and
84, the [Competent Customs Official] 1
in any customs-port to
which the [Director-General of Customs] 1 , by notification in the
Gazette, declares this section to be applicable, may permit the
master of any [conveyance] 1 , immediately on receipt of an order
under section 57 or a special pass under section 59, to discharge
the cargo of such [conveyance] 1 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.] 1
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 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] 1
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] 1 .
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] 1
an [import-declaration] 1
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] 1 .
1 Substituted by the Sea Customs (Amendment) Act, 2015.
27
The particulars of such entry shall correspond with the
particulars given of the same goods in the manifest of the ship.
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.
88. If any goods are not entered and cleared for home
consumption or warehoused within [two months] 1
from the date
of entry of the [conveyance] 2 , such goods may, after due notice
to the owner, if his address can be ascertained, [x x x] 3
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 [Competent Customs Official] 2
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] 2
in respect of the same.
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.
If any goods of which the [Competent Customs
Official] 2
has taken charge under section 83, 84 or 85 be of a
perishable nature, the [Competent Customs Official] 2
may at any
time direct the sale thereof, and shall apply the proceeds in like
manner:
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] 2 ) and in such
manner, as the[ [Ministry of Finance] 2
may] 1
direct:
Provided also that nothing in this section shall authorize
the removal for home consumption of any dutiable goods
without payment of duties of customs thereon.
Assessment of
dutiable goods.
Procedure in
case of goods
not cleared or
warehoused
within [two
months]1 after
entry of
[conveyance.]2
Power to direct
sale of perishable,
goods.
Proviso.
1Substituted by the Sea Customs (Amendment) Act, 1959.[Act No.XIX of 1959]. 2 Substituted by the Sea Customs (Amendment) Act, 2015.
3The Words ‗‘and in the Gazette‘‘ were deteled by the Sea Customs (Amendment) Act,
1959.[Act No.XIX of 1959].
Clearance for
home consump -
tion.
Application to
warehouse.
Form of
application.
Warehousing
bond.
Form of bond.
28
CHAPTER X.
OF CLEARANCE OF GOODS 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 charger payable under this Act in respect of
the same, the Customs-offices 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.
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.
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]
1 .
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] 1 : and
(c) to discharge all penalties incurred for violation of
the provisions of this Act in respect of such goods. 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]
1 and shall relate to the cargo or
portion of the cargo of one [conveyance] 1
only.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
Receipt of
goods at
warehouse.
29 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]
1 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.
94. On receipt of the goods, the pass shall be examined by
the warehouse-keeper, and shall be returned to the [Competent
Customs Official] 1 .
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]1, 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] 1 , the error may be
rectified at any time before the warehousing of the goods
is completed, and not subsequently.
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.
96. Whenever any goods are lodged in a public warehouse
or a licensed private warehouse, the warehouse-keeper shall
deliver a warrant signed by him as such to the person lodging the
goods.
Such warrant shall be in the form B hereto annexed, and
shall be transferable by endorsement; and the endorse 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.
Forwarding of
goods to ware-
house.
Receipt of
goods at
warehouse.
Goods how
warehoused.
Warrant to be
given when
goods are
warehoused.
Form of
warrant.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
Access of
Customs-
officer to
private ware
−house.
Power to
cause
packages
lodged in
warehouse
to be opened
and
examined.
Access of
owners to
warehoused
goods.
Owner's power
to deal with
warehoused
goods.
30
[x x x x x x x x x x x x x x x x x x x] 1
Rules relating to Goods in a Warehouse.
97. The [Competent Customs Official] 2 , or any officer
deputed by him for the purpose, shall have access to any private
warehouse licensed under this Act.
98. The [Competent Customs Official] 2 , 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 any 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] 2 ; 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.
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]2, 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] 2
so
require, be paid by such owner to the
[Competent Customs Official] 2 , and such sum shall, if the
[Competent Customs Official] 2
so direct, be paid in advance.
100. With the sanction of the [Competent Customs Official] 2 ,
and after such notice given, and under such rules and conditions
as the [Ministry of Finance] 2
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] 2
permits);
1 Deleted by the Sea Customs (Amendment) Act, 1959.[Act No.XIX of 1959].
2 Substituted by the Sea Customs (Amendment) Act, 2015.
31
(b) fill up any casks of wine, spirit or beer from any
casks of the same secured in the same warehouse ;
(c) mix any wines or spirit of the same sort secured in
the same warehouse, erasing from the casks all
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;
(e) take such samples of goods as may be allowed by
the [Competent Customs Official]1 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.
After any such goods have been so separated and
repacked in proper or approved packages, the [Competent
Customs Official] 1
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.
101. If goods be lodged in a public warehouse, the owner
shall pay monthly, on receiving a bill or written demand for the
same from the [Competent Customs Official] 1
or other officer
deputed by him in that behalf, rent and warehouse- dues at such
rates as the [Director-General of Customs] 1
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 [Competent Customs Official] 1
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] 1
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.
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.
Payment of
rent and
warehouse-
dues.
Goods not to
be taken out
of ware
−housed,
except as pro
-vided by this
Act.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
Goods in
private ware-
house on
cancellation of
licence.
Period for
which goods
may remain
warehoused
under bond.
Power to
remove goods
from one
warehouse to
another in
same port.
Power to
remove goods
from one port
to another.
Procedure.
Transmission
of account of
goods to
officers at
port of des
−tination.
32
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:
Provided that when the licence for any private
warehouse is cancelled, and the [Competent Customs Official]1
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.
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] 1 , 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] 1
from time to time prescribes.
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 sea or by inland carriage, in order to
be re-warehoused at any other warehousing port.
When any owner desires so to remove any goods for
such purpose, he shall apply to the [Director-General of
Customs]1 stating the particulars of the goods to be removed,
and the name of the port to which it is intended that they shall be
removed, together with such other particulars, and in such
manner and form, as the [Director-General of Customs] 1
from
time to time prescribes.
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;
1 Substituted by the Sea Customs (Amendment) Act, 2015.
Bond for due
arrival and
rewarehousi
−ng.
33
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] 1
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.
107. The [Director-General of Customs]1 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] 1
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.
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 warehoused 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.
109. Every bond executed under section 92 in respect of any
goods shall, unless the [Director-General of Customs] 1
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.
Remover may
enter into a
general bond.
Goods on
arrival at port
of destination
to be subject to
same laws as
goods on first
importation.
Bond under
section 92 to
continue in
force not −
withstanding
removal.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
--------------------------
Clearance of
bonded goods
for home con-
sumption.
Clearance
of same for
shipment to
foreign port.
Clearance of
same for
shipment as
provisions, etc.,
on [conveyance]1
proceeding to
foreign ports.
Form of
application for
clearance of
goods.
Application
when to be
made.
Re-assessment
of ware -
housed goods
when damaged.
34
Clearance for Home Consumption or Shipment
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] 1
in respect of such
goods.
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 [Ministry of the Finance] 1
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.
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]1 proceeding to a foreign port.
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] 1
from time to time prescribes.
Such application shall ordinarily be made to the
[Competent Customs Official] 1
at least twenty-four hours before
it is intended so to clear such goods.
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.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
35
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.
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]1, 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] 1
and
notified in the Gazette:
For any time not exceeding 6months 21/2 per cent
exceeding 6 months and not exceeding 12months 5 per cent
exceeding 12 months and not exceeding 18months 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
(b) in the case of salt warehoused in a public warehouse,
only the amount actually cleared shall be charged
with customs-duties:
(c) in the case of salt warehoused in a private
warehouse, wastage shall be allowed at such rate as
may be prescribed from time to time by the
[Director-General of Customs] 1
and notified in the
Gazette.
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] 1
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.
Re-assessment
on alteration
of duty or
tariff-
valuation.
Allowance in
case of wine,
spirit, beer or
salt.
Further special
allowance.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
If goods are
improperly
removed from
warehouses or
allowed to re -
main beyond
time fixed, or
lost or des -
troyed, or taken
as samples.
Collector may
demand duty, etc.
Procedure on
failure to pay
duty, etc.
36
Of the Forfcilure and Discharge of the Bond.
118. If any warehoused goods are removed from the
warehouse in contravention of section102; 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] 1 ; or
if any such goods have been taken under section 100 as
samples without payment of duty;
the [Competent Customs Official] 1
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] 1
on account of
the same.
119. If any owner fails to pay any sum so demanded, the
[Competent Customs Official] 1
may forthwith either proceed
upon the bond executed under section 92, or cause such portion
as he thinks fit of the goods (if 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 of such detention (due notice thereof being given
to the owner), the goods so detained may be sold by public
auction [x x x] 2
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]1 from proceeding against such
goods in the manner above provided for any amount due thereon.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 The words ― duly advertised in the Gazette‖ were deleted by the Sea Customs
(Amendment) Act, 1959.[Act No.XIX of 1959].
37
120. When any warehoused goods are taken out of any
warehouse the [Competent Customs Official] 1
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 of 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 sea or of the
[import declaration] 1
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.
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]1 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.
Miscellaneous.
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] 1
may in his
discretion remit the duties due thereon:
Provided that, if any such goods be so lost or destroyed
in a private warehouse, notice thereof be given to the
[Competent Customs Official] 1
within forty eight hours after the
discovery of such loss or destruction.
123. The warehouse-keeper in respect of goods lodged in a
public warehouse, and the licensee in respect of goods lodged in
a private 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, if necessary, for ullage and
wastage as provided in sections 116 and 117:
Provided that no owner of goods shall be entitled to
claim from the [Competent Customs Official]1, or from any
keeper of a public 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
Noting
removal of
goods.
Register of
bonds.
Cancellation
and return
of bonds.
Power to
remit duties
on ware -
housed goods
lost or
destroyed.
Responsibility
of warehouse-
keeper.
Compensation
for loss or
injury.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
Public ware –
house to be
locked.
Power to
decide where
goods may be
deposited in
public ware -
house, and on
what terms.
Expenses of
carriage, pack -
ing, etc., to be
borne by
owners.
Power to
permit tran-
shipment
without pay –
ment of duty.
38
act or neglect of the warehouse-keeper or of an officer of
Customs.
124. Every public warehouse shall be under the lock and key
of a warehouse-keeper appointed by the [Director-General of
Customs] 1 .
125. The [Director-General of Customs] 1
may from time to
time determine in what division of any public 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.
126. The expenses of carriage, packing and storage of goods
on their reception into or removal from a public warehouse shall,
if paid by the [Competent Customs Official] 1
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. x x x x
CHAPTER XII. TRANSHIPMENT.
128. In the ports of Yangon, Mawlamyine, Sittwe, and such other ports as the [Director-General of Customs]
1 may from time
to time, by notification in the Gazette, direct in this behalf, the [Competent Customs Official]
1 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] 1
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] 1
directs.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
39
129. An officer of Customs shall, in every case, be deputed
free of charge to superintend the removal of transhipped goods
from [conveyance] 1
to [conveyance.] 1
130. The powers conferred on the [Competent Customs
Official] 1
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 [Ministry of Finance] 1 .
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 [Ministry of Finance] 1
may in each
case appoint in this behalf.
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.
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]1, be transhipped from one such [conveyance] 1
to any
other such [conveyance] 1
without payment of import-duty.
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 [Ministry of
Finance] 1
may from time to time, by notification in the Gazette,
prescribe for each port.
134. The [Ministry of Finance] 1
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, generally
or when destined for any specified ports, or prescribe any special
mode of transhipping any specified class of goods.
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] 1 .
Superintendence of
transhipment.
Subsidiary
rules as to
transhipment.
Entry and
warehousing on
arrival of goods
transhipped
under section
128, clause 2.
Transhipment
of provisions
and stores from
one
[conveyance ] 1
to another of
same owner
without pay -
ment of duty.
Levy of tran -
shipment-fee.
Power to
prohibit
tran-
shipment.
No goods to
be transhipp -
ed except as
provided.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
No goods to be
shipped, etc.,
till entry
outwards of
[conveyance]1.
Clearance for
shipment.
Bond require
-ed in certain
cases before
exportation.
40
CHAPTER XIII.
EXPORTATION OR SHIPMENT AND RE-LANDING.
136. Except with the written permission of the [Competent
Customs Official] 1 , no goods, other than passengers' baggage, or
ballast urgently required for a [conveyance's] 1
safety, shall be
shipped or water-borne to be shipped in any [conveyance] 1
in a
customs-port until an order has been obtained under section 61
for entry outwards of such [conveyance] 1 .
When such order has been obtained, the export-cargo of such [conveyance]
1 may be shipped, subject to the provisions
next hereinafter contained.
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] 1 , 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] 1 ;
(b) such owner has paid the duties (if any) payable on
such goods; and
(c) such bill has been passed by the [Competent
Customs Official] 1 :
Provided that the [Director-General of Customs] 1
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, 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.
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
[Competent Customs Official]1 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.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
-----------------------------------------------------------------
41
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.] 1
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] 1
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.] 1
Upon an application being made to the [Competent
Customs Official] 1 , 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.
141. If, after having cleared from any customs-port, any
[conveyance] 1 , 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
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] 1
in that behalf.
The [Competent Customs Official] 1 , 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] 1 , or are transshipped under such custody.
All expenses attending such custody shall be borne by
the owner.
142. In either of the cases mentioned in section 141, the master
of the [conveyance] 1 may enter such [conveyance]
1 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.
Additional
charge on goods
cleared for ship
-ment after
port-clear –
ance granted.
Notice of
non-
shipment or
re-landing,
and return
of duty there
on.
Goods re-
landed or
transhipped
from a [conve
–yance]1
returning to
port, or
putting into
another port.
[conveyance]1
returning to
port may enter
and
land goods
under import-
rules.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
Landing of
cargo dur -
ing repairs.
Rules for
removal of
spirit from
distillery
without
payment of
duty for
exportation.
42
In every such case, any export-duty levied shall be
refunded to, and any amount paid in drawback shall be recovered
from, such owner.
143. The [Competent Customs Official] 1
may, on application by
the master of any [conveyance] 1 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.
144. The [Union Minister of Finance] 1
may from time to time
make rules prescribing the conditions on which spirit
manufactured in [the Republic of the Union of Myanmar] 1
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 of Finance]1 is
within six months from the date of the bond proved
to the satisfaction of the proper officer.
The [Competent Customs Official] 1
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.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
43 145. 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.
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.
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
of Finance] 1
and notified in the Gazette.
148. Notwithstanding anything in [the Tariff Law] 1 , 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 at such port: Provided that the [Union Minister of Finance]
1 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 of Finance]
1
in this behalf, and the excise-duty thereon is to be paid on the, removal of the spirit from a warehouse so appointed. 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.
150. A drawback of excise-duty paid on spirit manufactured
in [the Republic of the Union of Myanmar] 1
and exported to any
foreign port under the provisions of section 138 shall be allowed
by the [Competent Customs Official] 1
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.
Spirit for
export to be
taken direct
from distillery
to custom-
house under
pass.
Gauging and
proving of
spirit.
Duty to be
recovered on
any deficiency
in spirit under
bond.
Duty on spirit
exported under
bond from one
Myanmar port
to another.
Removal for
local consump -
tion of spirit
intended for
exportation.
Drawback of
excise-duty on
spirit exported.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
Differential
duty to be
levied in cer -
tain cases.
Rum-shrub,
etc., how
charged with
duty.
Provisions
respecting spirit
applied to such
liquors.
Conditions of
drawback and
remission of
duty on spirit.
Re-land of spirit
shipped.
44
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] 1
from malt and so exported] 2 .
Miscellaneous.
151. Notwithstanding anything in [the Tariff Law] 1 , if spirit
manufactured in [the Republic of the Union of Myanmar] 1
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
[Ministry of Finance] 1
may, by notification in the Gazette, from
time to time prescribe:
Provided that the [Union Minister of Finance] 1
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
of Finance] 1
in this behalf, and the differential duty is to be paid
on the removal of the spirit from a warehouse so appointed.
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.
The provisions of this Act respecting spirit, except such
as relate to gauge and proof, shall apply to such liquor.
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.
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.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 This provision was inserted by the Burma Laws (Adaptation) Act, 1940. (Burma Act
XXVII, 1940), in order to give effect to section 9 of the Excise (Malt Liquors) Act,
1890.[India Act XIII,1890].
45
155. When, by any law for the time being in force, a special
duty is imposed on denatured spirit, the [Ministry of Finance] 1
may make rules for ascertaining and determining what spirit
imported into [the Republic of the Union of Myanmar] 1
shall be
deemed to be denatured spirit for the purposes of 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] 1
shall
decide what spirit is subject only to the said special duty, and
such decision shall be final.
CHAPTER XV.
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- vessels or to goods imported or exported
in such [conveyances] 1 .
157. The [Ministry of Finance] 1
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-vessels or to any
goods imported or exported in such [conveyances] 1 ;
(b) exempting any such [conveyances] 1
or goods from
any of the other provisions of this Act except those
contained in this Chapter;
(c) prescribing the conditions on which goods, or any
specified class of goods, may be (1) carried in a
coasting-vessel, 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-
vessel before all dutiable goods and goods brought
in such [conveyance]1 from a foreign port have been
unladen;
(d) prohibiting the [conveyance] 1
of any specified class
of goods generally, or to or between specified ports,
in a coasting-vessel.
Power to make
rules for ascer -
taining that
imported spirit
has been ren -
dered unfit for
human con -
sumption.
Decision where
no rules, or
their applica -
bility disputed.
Chapters VII,
IX,X and part
of XIII inappli
-cable to
coasting-trade.
Power to
regulate
coasting-trade.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
Coasting-
vessels to
deliver
manifest
and obtain
port-
clearance
before
leaving port
of lading.
Delivery of
manifest, etc.,
on arrival.
46
158. Before any coasting-vessel 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] 1
a manifest in duplicate,
containing a true specification of all goods to be carried in such
[conveyance] 1 , 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] 1 .
If the [Competent Customs Official] 1
sees no objection
to the departure of the [conveyance] 1 , 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] 1 , unless, under the
general orders of the [Director-General of Customs] 1 , a separate
port-clearance be prescribed.
159. Within twenty-four hours after the arrival of any
coasting-vessel 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] 1 , who
shall note on the manifest the date of delivery.
If the [conveyance] 1
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]1 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-
vessel 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.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
47
The [Competent Customs Official] 1 , when satisfied with
the manifest and other documents, shall grant an order to break
bulk.
160. Before any coasting-vessel 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] 1 , 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] 1
sees no objection
to the departure of the [conveyance] 1 , he shall proceed as
prescribed in the second clause of section 158.
161. The [Competent Customs Official] 1
may, for sufficient
reason, refuse port-clearance to any coasting-vessel 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] 1
deems sufficient, for the
production to the [Competent Customs Official] 1
of a certificate
from the proper officer of the port to which such [conveyance] 1
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] 1 .
162. When permission has been granted by the [Competent
Customs Official] 1
for the discharge of cargo from any coasting-
vessel —
(a) if the [conveyance] 1
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] 1
may from time to
time by rules prescribe;
(b) if the [conveyance] 1
has so touched at any such port
or has on board any such goods, such [conveyance] 1
shall be subject to all the provisions of Chapter VII
of this Act relating to [conveyances] 1
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.
Departure
from inter -
mediate port.
Power to
require bond
before port-
clearance is
granted.
Discharge of
cargo.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
Goods on coasting-
vessels, if excisable,
not to be unladen
without permission.
Grant and
revocation of
general pass.
Rules respe -
cting cargo-
books to be
kept by
masters of
coasting-
vessels.
48
163. If any of the goods on board of any coasting-vessel be
subject to any excise-duty, they shall not be unladen without the
permission of the proper officer of Excise.
164. Notwithstanding anything hereinbefore contained, the
[Director-General of Customs] 1
may grant or authorize the
[Competent Customs Official] 1
to grant a general pass, on any
conditions which the [Director-General of Customs] 1
thinks
expedient for the lading and clearance, and for the entry
and unlading, of any coasting [ship-borne] 1
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] 1 , 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] 1
by whom the grant thereof was
made or authorized by notice in writing under the hand of the
[Director-General of Customs] 1
delivered to the master or to the
owner of such [ship-borne] 1 , or to any of the crew on board.
165. [The Director-General of Customs] 1
may direct that the
master of any coasting-vessel which [xxxxxxxxxxxxxxxxxxxx
xxxxx] 2 shall keep, or cause to be kept, a cargo-book, stating the
name of the master, the [conveyance] 1 , 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] 1 , 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]1.
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.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 The words ― is square-rigged or propelled by steam‖ were deleted by the Sea Customs
(Amendment) Act, 2015.
49
The [Director-General of Customs] 1
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.
166. Any duly empowered officer of Customs may go on
board of any coasting-vessel in any port or place in [the Republic
of the Union of Myanmar] 1 , and may at any period of a voyage
search any such [conveyance] 1
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] 1 .
The [Competent Customs Official] 1
may further require
that any such document belonging to any coasting-vessel then in
port shall be brought to him for inspection.
CHAPTER XVI.
OFFENCES AND PENALTIES.
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:-
Power to board
and examine
coasting-vessels.
Punishments for
offences.
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 1
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 1
three years.]
Substituted by the Sea Customs (Amendment) Act, 2015. 1
50
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
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 ships or
lands 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 1
[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
11
[Such person shall be
liable to a penalty not
exceeding three times
of the customs value 1
of the goods.]
1 Substituted by the Sea Customs (Amendment) Act, 2015.
51
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
1 4._If any [conveyance] ,
which has been within
the limits of any port in
[the Republic of the 1
Union of Myanmar]
with cargo on board, be
afterwards found in any
port, bay, river, creek or
arm of the sea in [the
Republic of the Union of 1
Myanmar] , light or in
ballast, and if the master
be unable to give a due
account of the customs-
port where such 1
[conveyance] lawfully
discharged he cargo,
11 1
Such [conveyance]
shall be liable to
confiscation
5._If any goods are put,
without the authority of
the proper officer of
Customs, on board of
any tug-steamer or pilot-
vessel from any 1
seagoing [conveyance]
inward-bound, or
if any goods are put,
without such authority,
out of any tug-steamer
or pilot-vessel for the
purpose of being put on
board of any such 1
[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-vessel
for the purpose of being
re-landed,
11 [Such good shall be
liable to confiscation;
any person concerned
in any such offence
shall be liable to a
penalty notexceeding
three times of the
customs value of the 1
goods.]
Substituted by the Sea Customs (Amendment) Act, 2015. 1
52
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
1 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-Generalof 1
Customs] for the
boarding or landing of
an officer of Customs,
17 The master of such 1
[conveyance] shall
be liable to a penalty
not exceeding
[twenty hundred 1
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, obtained in
accordance with the
provisions of the Ports
Act, of other lawful
authority, to some other
place of mooring or
unlading, or 1
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 1
Customs] officer under
section 17,
….
17
The master of such 1
[conveyance] shall
be liable to a penalty
not exceeding [ten
hundred thousand 1
kyats] and the
conveyance, if not
entered, shall not be
allowed to enter until
the penalty is paid.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
53
Offences.
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
Union of Myanmar]
into or exported from
[the Republic of the 1
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] 1
within the
limits of any port in [the
Republic of the Union of
Myanmar] 1 , 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] 1
for
exportation contrary to
such prohibition or
restriction,
Section of
this Act to
which Penalties.
offence has
reference.
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 Magistrate,
be liable to
imprisonment for a
term not exceeding 1
three years.]
Substituted by the Sea Customs (Amendment) Act, 2015. 1
54
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
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 1
kyats] .
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 1
goods.]
11. [ x x x x xxx 2
xxxxxxxxxxxxxxx]
1Substituted by the Sea Customs (Amendment) Act, 2015. 2
Deleted by the Sea Customs (Amendment) Act, 2015.
41
41
55
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
12._If any goods be 50 Such goods shall be
entered for drawback, liable to confiscation.
which are of less value
than the amount of the
drawback claimed, 13._If, in any river or 53 The master of such port wherein a place has 1[conveyance] shall been fixed under section be liable to a penalty 53 by the [Director-
1 General of Customs] ,
not exceeding
1 any [conveyance] arriving passes beyond
[twenty hundred 1
thousand kyats] .
such place before delivery of manifest to the pilot, officer of Customs, or other person duly authorized to receive the same,
14._If the master of any 1
[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 1
kyats] .
15._If, after any 1
[conveyance] arriving
has entered any customs
- port in which a place
has not been fixed under
section 53, the master of 1
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 1
kyats] .
1Substituted by the Sea Customs (Amendment) Act, 2015.
56
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
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 such particulars are applicable to the ship, cargo and voyage, or
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
1 [conveyance] ,[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
1 2 the [conveyance] ,]
55,60 & 63 The person delivering
such manifest shall
be liable to a penalty
not exceeding[twenty
hundred thousand 1
kyats] .
17._If any goods entered
in the import manifest of 1
a [conveyance] are not
found on board of the 1
[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 1
[conveyance] shall
be liable to a penalty
not exceeding [three
time the value of
missing or deficient
goods, or is such
value cannot be
ascertained, to a
penaltynot exceeding
[ten hundred 1 2
thousand kyats] ] for
every missing or
deficient package or
separate article.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Inserted and Sbstituted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of
1956].
57
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
18._If any person
required by this Act to
receive a manifest from
any master of a 1
[conveyance] refuses
so to do, or fails to
countersign 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 1
kyats] .
19._If bulk be broken in 1
any [conveyance]
previous to the grant by
the [Competent Customs 1
Official] of an order for
entry inwards or a
special pass permitting
bulk to be broken,
57 & 59 The master of such 1
[conveyance] shall
be liable to a penalty
not exceeding
[twenty hundred 1
thousand kyats] .
20.If any bill of lading or copy required under section 58 is false and the master is unable to satisfy the [Competent
1 Customs Official] that he was not aware of the
58 [The master of the
conveyance shall be
liable to a penalty not
exceeding three times
the customs value of 1
the goods] .
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
1 [conveyance] from the
Substituted by the Sea Customs (Amendment) Act, 2015. 1
58
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
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
1 Official,] 21._If any master of a 62 Such master shall be
1 [conveyance] attempts liable to a penalty not to depart without a port- exceeding [ten clearance, hundred thousand
1 kyats] .
1 22._If any [conveyance] 62 The master of such actually departs without 1[conveyance] shall a clearance, be liable to a penalty
not exceeding
[twenty hundred 1
thousand kyats] . 23._If any pilot takes 62 Such pilot, on charge of any conviction before a
1 [conveyance] Magistrate, shall be proceeding to sea, not- liable to fine not withstanding that the master of such
exceeding [twenty 1
[conveyance] does not produce a port-
hundred thousand 1
kyat] .
clearance,
24._If any master of a 68 Such master shall be 1
[conveyance] refuses to liable to a penalty not
receive on board an exceeding [ten
hundred thousand officer of Customs 1
kyats.] for each deputed under section day during which
67, such officer is not
1 Substituted by the Sea Customs (Amendment) Act, 2015.
59
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
received on board,
and the 1
[conveyance] , if not
entered, shall not be
allowed to enter until
such penalty is paid.
25._If any master of a 1
[conveyance] 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 due allowance of
fresh water, and with the
means of cooking on
board,
68 Such master shall, in
each such case, be
liable to a penalty not
exceeding [ten
hundred thousand 1
kyats.]
26._If any master of a 1
[conveyance] refuses to
allow such 1
[conveyance] , or any
box, place or closed
receptacle in such 1
[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 1
[conveyance] , and such
lock, mark or seal is
willfully opened, altered
or broken, before due
delivery of such goods,
or
69 The master of such 1
[conveyance] shall
be liable, upon
conviction before a
Magistrate, to
imprisonment for a
term not exceeding
[ three years and shall
also be liable to fine 2
]
1Substituted by the Sea Customs (Amendment) Act, 2015. 2
Substituted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of 1956].
60
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
if any such goods are
secretly conveyed away,
or
if any hatchway or
entrance to the hold of a 1
[conveyance] , after
having been fastened
down by an officer of
Customs, is opened
without his permission,
27.If the master of any 1
[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 1
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 1
to confiscation.]
27A._[If any person
goes on board or leaves
any vessel in
contravention of section 2
70A]
2 [70A] [Such person shall be
liable to a penalty not
exceeding [five 1 2
hundred kyats] ]
28. If any master of a 1
[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 & 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 1
to confiscation.]
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Inserted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of 1956].
61
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
29._If, when a boat-note is required by section 76, any goods water- borne for the purpose of being landed from any
1 [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
1 [conveyance] .
76 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 2
greater] .
30._If any person 76 Such person, master refuses to receive, or or officer shall be fails to sign, or to note liable to a penalty not the prescribed exceeding [ten particulars upon, any boat-note, as required by section 76, or if any
hundred thousand 1
kyats] .
master or officer of a 1
[conveyance] receiving the same fails to deliver it when required so to do by any officer of Customs authorized to make such requisition.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Substituted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of 1956].
62
Offences.
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] 1
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] 1 , or
if any goods are
transhipped contrary to
the provisions of section
78,
Section of
this Act to
which
offence has
reference.
73
Penalties.
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 1
of the [conveyance]
employed in
conveying them,
77 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 2
greater] .
……
78
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Substituted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of 1956].
63
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
32._If, after the issue of 79 Such goods, unless
a notification under they are covered by a
section 79 with regard to special permit from
any port, any goods are the [Competent
found within the limits 1
Customs Official] ,
of such port on board of shall be liable to
any boat not duly confiscation, and the
licensed and registered, owner or the person
in charge of the boat
shall be liable to a
penalty not exceeding
[five hundred 1
thousand kyats] .
33._If any master of a 1
[conveyance]
discharges or suffers
to be discharged any
goods not duly entered
in the manifest of such 1
[conveyance,]
55 & 82 [Such master shall be
liable to a penalty not
exceeding three times
the customs value of 1
the goods.]
34._If any goods are
found concealed in any
place, box or closed
receptacle in any 1
[conveyance] , and are
not duly accounted for to
the satisfaction of the
officer in charge of the
custom house,
General Such goods shall be
liable to confiscation
[and the person in
whose charge,
custody or
possession, the goods
are found shall be
liable to a penalty not
exceeding three times
the value of such 2
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 1
goods] as the Chief
Officer of Customs
prescribes.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Inserted and Substituted by the Sea Customs (Amendment) Act, 1956.[Act
No.XIV of 1956].
64
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
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 duly
leviable thereon can
be ascertained, or
otherwise to a
penalty not exceeding
[twenty hundred 1
thousand kyat] 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 1
declaration] or
application for
passing them, or (b) the contents thereof
have been wrongly described in such
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 Magistrate,
be liable to
imprisonment for a
term not exceeding 1
three years.]
1 Substituted by the Sea Customs (Amendment) Act, 2015.
65
Section of
this Act to
Offences. which Penalties.
offence has
reference.
[import declaration] 1
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] 1
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,] 1
Substituted by the Sea Customs (Amendment) Act, 2015. 1
66
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
38._If, when goods are 86 & 94 The person guilty of passed by tale or by such omission or package, any omission misdescription shall or misdescription thereof be liable to a penalty tending to injure the not exceeding ten revenue be discovered, times the amount of
duty which might have been lost to Government by such omission or misde- scription, unless it be proved to the satis- faction 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,
86 The person so taking or passing such goods shall, in every such case, be liable to a penalty not exce- eding [ten hundred
1 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 confi-
1 scation.]
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 1
value of the goods.]
1 Substituted by the Sea Customs (Amendment) Act, 2015.
67
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
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 exami- nation before they have been examined and certified by the proper officer,
94 Such goods shall be
deemed not to have
been duly ware-
housed, and shall be
liable to confiscation.
43._If any warehoused goods be not ware- housed in accordance with sections94 and 95,
94 & 95 Such goods shall be
liable to confiscation.
44._If the licensee of 97 Such licensee shall any private warehouse licensed under this Act
be liable to a penalty
does not open the same notexceeding [twenty
when required so to do hundred thousand by any officer entitled to 1kyat] , and shall have access thereto, or, upon demand made by
further be liable to
any such officer, refuses have his licence
access to any such forthwith cancelled. officer, 45._If the keeper of any Chapter.XI [Such keeper or public warehouse, or the licensee shall, for
licensee of any private every such neglect,
warehouse, neglects to be liable to a penalty not exceeding one
stow the goods million kyats and warehoused therein so shall further be liable that easy access may be to have his license had to every package cancelled for his and parcel thereof, neglect to abide by
the Customs officer‘s 1
proper instructions.] 46._If the owner of any warehoused goods, or any person in the employ of such owner, clandestinely opens any warehouse, or, except in presence of the proper
99 Such owner or person
shall, in every such
case, be liable to a
penalty not exce-
eding[twentyhundred 1
thousand kyat] .
officer of Customs, gains access to his goods,
Substituted by the Sea Customs (Amendment) Act, 2015. 1
68
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
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 warehouse
are found at the time of
delivery therefrom to be
deficient, and such defi-
ciency 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 1
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 warehouse, or the
licensee of any private
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 1
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 2
goods] .
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Substituted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of 1956].
69
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
to a penalty not
exceeding three times
the customs value of 1
such goods.]
51._If any goods lodged Ditto Such excess, unless
in a private warehouse accounted for to the
are found to exceed the satisfaction of the
registered quantity, officer in charge of
the custom-house ,
shall be charged with
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,
Ditto [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
1 goods.]
53._If any person Ditto [Such person shall be
illegally takes any goods liable to a penalty not
out of any warehouse exceeding three times
without payment of the customs value of the goods or such
duty, or aids, assists or is person shall, on
concerned therein, conviction of any such offence before a Magistrate, be liable to imprisonment for a term not exceeding
1 three years.]
Substituted by the Sea Customs (Amendment) Act, 2015. 1
70
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
54._If any person
contravenes any rules
regarding the process of
transhipment made by
130 Such person shall be
liable to a penalty not
exceeding [twenty
hundred thousand
the [Ministry of 1
Finance] or any prohi-
bition or order relating
to transhipment notified
by the [Ministry of 1
Finance] ,or tranships
goods not allowed to be
transhipped,
134 1
kyat] , and any goods
in respect of which
such offence has
been committed shall
be liable to confi-
scation.
55._If any goods be 136 [The master of such
taken on board of any conveyance shall be 1
[conveyance] at any liable to a penalty not
customs-port in contra- exceeding three times
vention of section 136, the customs value of 1
the goods.]
56._If any goods not
specified in a duly
passed shipping bill are
taken on board of any 1
[conveyance] , contrary
to the provisions of
section 137,
137 [The master of such conveyance shall be liable to a penalty not exceedingthree times the customs value of
1 such goods. ]
57._If any goods specified in the manifest
1 of any [conveyance] , or in any shipping bill, are not duly shipped before the departure of such
1 [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 1
to confiscation] .
58._If any goods duly 141 The master of such
shipped on board of any 1[conveyance] shall 1
[conveyance] be landed, unless the landing be except under section accounted for to the 141, 142 or 143, at any satisfaction of the place other than that for [Competent Customs
1 Substituted by the Sea Customs (Amendment) Act, 2015.
71
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
which they have been
cleared,
1 Official] , be liable to
a penalty not
exceeding three times
the customs value of
such goods so landed.
59._If any goods on 142 The master of such
account of which 1
[conveyance] shall
drawback has been paid be liable to a penalty
be not found on board of not exceeding the 1
any[conveyance] refer- entire customs value
red to in section 142, of such goods, unless
the fact be accounted
for to the satisfaction
of the [Competent 1
Customs Official] .
60._If any person,
without a special pass
from an officer of Excise
at the place of export-
tation, re-lands or
attempts to re-land any
spirit shipped for export-
ation,
154 [Such person shall be
liable to a penalty not
exceeding three times
the customs value of 1
such spirit.]
61._If any person 155 [Such person shall be
wilfully contravenes any liable to a penalty not
rule relating to spirits exceeding three times
made under section 155, the customs value of
such spirit and all
such spirits shall be
liable to confi- 1
scation.]
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-vessel, or if any
such rules be otherwise
infringed,
157 [The master of such
coasting-vessel shall
be liable to a penalty
not exceeding three
times the customs 1
value of the goods.]
Substituted by the Sea Customs (Amendment) Act, 2015. 1
72
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
63._ If, contrary to any 159 The master of such
such rules, any coasting- 1
[conveyance] shall
vessel touches at any be liable to a penalty
foreign port, or deviates not exceeding [twenty hundred
from her voyage, unless 1 thousand kyat] and if
forced by unavoidable any goods liable to circumstances , or export-duty have
if the master of been landed from, or 1
any such [conveyance] any goods liable to which has touched at a import-duty have
foreign port fails to been shipped in, such
declare the same in 1
[conveyance] at such
writing to the foreign port, such master shall further
[Competent Customs 1
Official] at the customs- be liable to a penalty not exceeding three
port at which such times the duty which 1
[conveyance] would have been afterwards first arrives, 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 158, 159 & The master of such
coasting-vessel any of 160 1
[conveyance] shall
the provisions of section in each such case be
158, 159 or 160 are not liable to a penalty not
complied with. exceeding [ten
hundred thousand 1
kyats] .
65._If the person 161 [Such person shall be
executing any bond liable to a penalty not
given under section 161 exceeding the amount
fails to produce the of customs value
certificate mentioned in which would have
the same section, or to been chargeable on
show sufficient reason the export-cargo of
for its non-production, the conveyance had
she been declared to
be bound to a foreign 1
port.]
1 Substituted by the Sea Customs (Amendment) Act, 2015.
73
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
66._If the master of any
coasting-vessel violates
any of the conditions
under which a general
pass for such 1
[conveyance] has been
granted,
164 Such master shall be
liable to a penalty not
exceeding [twenty
hundred thousand 1
kyat] .
67._If any master of a 165 Such master shall be
coasting-vessel contra- liable to a penalty not
venes any of the provi- exceeding [ten
sions of section 165, hundred thousand 1
kyats] . 68._If, upon exami- nation, 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-vessel 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
1 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 1
kyats] .
Substituted by the Sea Customs (Amendment) Act, 2015. 1
74
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 1
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-vessel without
being entered in the
manifest or cargo-book
or both (as the case may
be) of such 1
[conveyance,]
Chapter.XV [Such goods shall be
liable to confiscation,
and the master of
such coasting-vessel
shall be liable to a
penalty not exceeding
three times the
customs value of 1
such goods.]
71. If the master of any
coasting-vessel refuses
to bring any document to
the [Competent Customs 1
Official] when so
required under section
166,
166 Such master shall be
liable to a penalty not
exceeding [five
hundred thousand 1
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
1 believe ] such declaration or document to be false in any particular, or counterfeits, falsifies or fraudulently alters or
General Such person shall ,
on conviction of any
such offence before a
Magistrate, be liable
to [imprisonment for
a term not exceeding
three years or to fine 2
or to both ] .
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Inserted and substituted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of
1956].
75
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
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,
73._If any person on
board of any 1
[conveyance] or boat in
any customs-port , or
who has landed from 1
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,
found about his person
or in his possession,
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.
Substituted by the Sea Customs (Amendment) Act, 2015. 1
76
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 exce- eding five hundred
1 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
Magistrate, be liable
to simple impri-
sonment 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 smug- gling, 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 froud.
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 Magistrate, be
liable to a penalty not
exceeding five
hundred thousand 1
kyats.]
1 Substituted by the Sea Customs (Amendment) Act, 2015.
77
Offences.
Section of
this Act to
which
offence has
reference.
Penalties.
78. If any person General Such person shall on intentionally obstructs conviction before a any officer of Customs Magistrate, be liable or other person duly to imprisonment for employed for the any term not prevention of any exceeding six powers given under this months, or to a fine Act to such officer or not exceeding [five person. hundred thousand
1 kyats.]
78A._[If any person 194-A (1) [Such person shall be liable to a penalty not
fails to comply with the exceeding ten million provisions contained in kyats or such person
1 section 194-A (1),] shall, on conviction
of any such offence before a Magistrate, be liable to imprisonment for a term not exceeding
1 three years.]
[78B.If any Competent
Customs Official and his
staff who have been duly
194-
A(2)(3)
[Such person shall be liable to a penalty not exceeding ten million
authorized by Section kyats or such person 194-A(2) and Section shall, on conviction
194-A(3) are refused to before a Magistrate,
accept without hindrance be liable to impri-
and to provide necessary sonment for a term 2
assistance,] not exceeding three
2 years.]
[78C.If any person, with 194-A(1) [Such person or any person concerned in
an intention to cheat, any such offence illegally alters, adds, Shall be liable to a forges (or counterfeits) penalty not exceeding
the documents or three times the
destroys the documents customs value of
connected with the such goods which is
importation or export- altered, destroyed and cheated or such
tation of any goods, person or any person required under section concerned shall, on
2 194-A(1),] conviction before a
Magistrate, be liable to imprisonment for a term not exceeding
2 three years.]
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Inserted by the Sea Customs (Amendment) Act, 2015.
.
78
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 1
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 1
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 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,
195 He shall be liable to a
penalty not exce-
eding [five hundred 2
thousand kyats ] .
80._If any person,
without the approval of
the [Competent Customs 2
Official] under section
202, acts as an agent for
the transaction of
business as therein
mentioned,
202 Such person shall be
liable to a penalty not
exceeding [ten
hundred thousand 2
kyats] .
1 Inserted by the Sea Customs (Amendment) Act, 2015.
2 Substituted by the Sea Customs (Amendment) Act, 2015.
79
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.] 1
[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] 3
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] 2 .
168. The confiscation of any goods under this Act includes
any package in which they are found, and all the other contents
thereof.
Every [conveyance] 3 , cart or other means of conveyance,
and every horse or other animal, used [for the removal] 4
of any
goods liable to confiscation under this Act, shall in like manner
be liable to confiscation.
The confiscation of any [conveyance] 3
under this Act
includes her tackle, apparel and furniture.
CHAPTER XVII 5 .
PROCEDURE RELATING TO OFFENCES, APPEALS,
ETC.
169. Any officer of Customs duly employed in the prevention
of smuggling may search any person on board of any
[conveyance] 3
in any port in [the Republic of the Union of
Myanmar] 3 , or any person who has landed [from or is about to
board, any [conveyance] 3 ]
6 :
1 Inserted by the Sea Customs (Amendment) Act, 1953 [Act No.XVI of 1953], dated 21st
March 1953 2
Inserted by the Sea Customs (Amendment) Act, 1959.[Act No.XIX of 1959]. . 3
Substituted by the Sea Customs (Amendment) Act, 2015. 4
Union Bank of Burma Act,1952. [Act No., IX of 1952]. 5
Section 29 of the Emigration Act says that all the powers conferred by law on officers
of sea customs may be exercised by them for the prevention of offences against that Act. 6
Substituted by the Sea Customs (Amendment) Act, 1956. (Act No XIV of 1956)
[Burden of
proof.]1
[Attempt.]2
Packages and
contents
included in
confiscation of
goods.
Also conve -
yances and
animals used
in removal.
Tackle, etc.,
included in
confiscation of
conveyances.
Power to search
on reasonable
suspicion.
Persons may,
before search,
require to be
taken before
Magistrate or
[Competent
Customs
Official].1
Power to stop
[conveyances]1,
carts, etc., and
search for goods
on reasonable
suspicion.
Power to issue
search-
warrants.
[Power of
[Director
General of
Customs]1 to
search.]2
80
Provided that such officer has reason to believe that such
person has dutiable or prohibited goods secreted about his
person.
170. When any officer of Customs is about to search any
person under the provisions of section 169, such person may
require the said officer to take him, previous to search, before the
nearest Magistrate or [Competent Customs Official] 1 .
If such requisition be made, the officer of Customs may
detain the person making it until he can bring him before the
nearest Magistrate or [Competent Customs Official.] 1
The Magistrate or [Competent Customs Official] 1
before
whom any person is so brought shall, if he sees no reasonable
ground for search, forthwith discharge such person ; but if
otherwise, shall direct that the search be made.
A female shall not be searched by any but a female.
171. Any duly empowered officer of Customs, or other
person duly employed for the prevention of smuggling, may stop
and search for smuggled goods any [conveyance] 1 , cart or
other means of conveyance :provided that he has reason to
believe that smuggled goods are contained therein.
172. Any Magistrate may, on application by a [Competent
Customs Official] 1 , stating his belief that dutiable or prohibited
goods are secreted in any place within the local limits of the
jurisdiction of such Magistrate, issue a warrant to search for such
goods.
Such warrant shall be executed in the same way, and
shall have the same effect, as a search-warrant issued under the
law relating to Criminal Procedure.
[172A. If the [Director-General of Customs] 1
or any [Competent
Customs Official] 1
in charge of a custom-house has reason to
believe that dutiable or prohibited goods illegally imported or to
be illegally exported are stored or secreted in any building,
[conveyance] 1
or place, within his jurisdiction, and that a search-
warrant under section 172 cannot be obtained without affording
the offender an opportunity of escape or of concealing or
destroying evidence of the offence, he may authorize any officer
of customs in writing is such form as may be prescribed by the
[Director-General of Customs] 1
to, or may himself,
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Inserted by the Sea Customs (Amendment) Act, 1959.[Act No.XIX of 1959]. .
81
(a) enter into any such building, [conveyance] 1
or
place;
(b) in case of resistance, break open any door and
remove any other obstacle to such entry;
(c) seize any goods which he has reason to believe to
be liable to confiscation under this Act;
(d) detain and search, and, if he thinks proper, arrest any
person whom he has reason to believe to be guilty of
any offence under this Acts; and
(e) seize any book, receipt, record or other document or
anything which he has reason to believe to be
connected with the importation of, or the attempt to
export, the goods seized or liable to be seized under
the provisions of this Act.
The written authority for the search shall have the same
effect as a search-warrant issued under the Code of Criminal
Procedure and all searches under this section shall be made in
accordance with the provision of the said Code.]2
173. Any person against whom a reasonable suspicion exists
that he has been guilty of an offence under this Act may be
arrested in any place, either upon land or water, by any officer
of Customs or other person duly employed for the prevention of
smuggling.
174. Every person arrested on the ground that he has been guilty of an offence under this Act shall forthwith be taken before the nearest Magistrate or [Competent Customs Official.]
1
175. When any such person is taken before a Magistrate, such Magistrate may, if he thinks fit, either commit him to gaol or order him to be kept in the custody of the police for such time as is necessary to enable such Magistrate to communicate with the proper officers of Customs :
Provided that any person so arrested, committed or kept shall be released on giving security to the satisfaction of the Magistrate to appear at such time and place as such Magistrate appoints in this behalf. 176. If any person liable to be arrested under this Act is not arrested at the time of committing the offence for which he is so liable, or after arrest makes his escape, he may at any time afterwards be arrested and taken before a Magistrate, to be dealt with as if he had been arrested at the time of committing such offence.
177. When any person employed on the crew of any of the ships of the Myanmar Navy is arrested under this Act, the
Persons
reasonably
suspected may
be arrested.
Persons arrested to
be taken to nearest
Magistrate or
[Competent
Customs Official]1.
Persons taken
before Magistrate
may be detained
or admitted to
bail.
Persons escap-
ing may be
afterwards
arrested.
Persons in the
Myanmar Navy,
when arrested,
to be secured on
board until warrant 1
Substituted by the Sea Customs (Amendment) Act, 2015. procured. 2 Interested by the Sea Customs (Amendment) Act, 1959. [Act No. XIX of 1959.]
------------------------------------------
Seizure of
things liable to
confiscation.
Things seized
how dealt with.
Procedure in
respect of things
seized on sus -
picion.
When seizure or
arrest is made,
reason in writing
to be given.
82
arresting officer shall forthwith give notice thereof to the commanding officer of the ship, who shall thereupon place such person in security on board of such ship, until the arresting officer has obtained a warrant from a Magistrate for bringing up such person to be dealt with according to law.
The Magistrate shall grant such warrant upon complaint
made to him by the arresting officer, stating the offence for
which the person is detained.
178. Any things liable to confiscation under this Act may be
seized in any place, either upon land or water, by any officer of
Customs or other person duly employed for the prevention
of smuggling.
179. All things seized on the ground that they are liable to
confiscation under this Act shall, as soon as conveniently may
be, be delivered into the care of any Customs-officer authorized
to receive the same.
If there be no such officer at hand, all such things shall
be carried to and deposited at the custom-house nearest to the
place of seizure.
If there be no custom-house within a convenient
distance, such things shall be deposited at the nearest place
appointed by the [Director-General of Customs]1 for the deposit
of things so seized.
180. When any things liable to confiscation under this Act are
seized by any police-officer on suspicion that they have been
stolen, he may carry them to any police-station or Court at which
a complaint connected with the stealing or receiving of such
things has been made, or an enquiry connected with such
stealing or receiving is in progress, and there detain such things
until the dismissal of such complaint or the conclusion of such
enquiry or of any trial thence resulting.
In every such case the police-officer seizing the things
shall send written notice of their seizure and detention to the
nearest custom-house ; and immediately after the dismissal of
the complaint or the conclusion of the enquiry or trial he shall
cause such things to be conveyed to, and deposited at, the nearest
custom-house, to be there proceeded against according to law.
181. When anything is seized, or any person is arrested under
this Act, the officer or other person making such seizure or arrest
shall, on demand of the person in charge of the thing so seized,
1 Substituted by the Sea Customs (Amendment) Act, 2015.
83
or of the person so arrested, give him a statement in writing of
the reason for such seizure or arrest.
181A. (1) The [Director-General of Customs] 1
or other officer
authorized by the [Ministry of Finance] 1
in this behalf may
detain any package, brought whether by land or sea into [the
Republic of the Union of Myanmar] 1 , which he suspects to
contain—
(a) any newspaper or book as defined in [Printing
and Publishing Law] 2
or
(b) any document,
containing any seditious matter, that is to say, any matter the
publication of which is punishable under section 124A of the
Penal Code, and shall forward such package to such officer as
the [Ministry of Finance] 1
may appoint in this behalf.
(2) Any officer detaining a package under the provisions
of sub-section (1) shall, where practicable, forthwith send by
post to the addressee or consignee of such package notice of the
fact of such detention.
(3) The [Ministry of Finance] 1
shall cause the contents of
such package to be examined, and if it appears to the [Ministry
of Finance] 1
that the package contains any such newspaper, book
or other document, containing any such seditious matter, may
pass such orders as to the disposal of the package and its
contents as he may deem proper, and, if it does not so appear,
shall release the package and its contents unless the same be
otherwise liable to seizure under any law for the time being in
force :
Provided that any person interested in any package
detained under the provisions of this section may, within two
months from the date of such detention, apply to the [Ministry of
Finance]1 for release of the same, and the [Ministry of Finance] 1
shall consider such application and pass such orders thereon as
he may deem to be proper:
Provided further that, if such application is rejected, the
applicant may, within two months from the date of the order
rejecting the application, apply to the High Court for release of
the package or its contents on the ground that the package did
not contain any such newspaper, book or other document
containing any such seditious matter.
(4) In this section " document " includes also any
painting, drawing or photograph, or other visible representation.
Power to detain
packages contain
-ing certain
publications
imported into
[the Republic of
the Union of
Myanmar.]
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Substituted by the Printing the publishing Law 2014.
Procedure for
disposal by
High Court of
applications
for release of
packages so
detained.
Jurisdiction
barred.
Adjudication of
confiscations
and penalties.
Option to pay
fine in lieu of
confiscation.
On confiscation,
property to vest in
the State.
Levy of
penalty
for failure to
bring-to.
84
181B. Every application under the second proviso to sub-
section (3) of section 181A shall be heard and determined, in the
manner provided by section 99D to 99F of the Code of
Criminal Procedure, by a Special Bench of the High Court
constituted in the manner provided by section 99C of that Code.
181C. No order passed or action taken under section 181A
shall be called in question in any Court otherwise than in
accordance with the second proviso to sub-section (3) of that
section.
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.
Furthermore, the Director-General of Customs may
confer the power duly upon any other officer as he thinks fit to
perform the duty related with Customs and the powers referred
to this section shall be conferred to any other officer either by
name or by his position.]1
183. Whenever confiscation is authorized by this Act, the
officer adjudging it [may] 2
give the owner of the goods an option
to pay in lieu of confiscation such fine as the officer thinks fit.
184. When anything is confiscated under section 182, such
thing shall thereupon vest in the State.
The officer adjudging confiscation shall take and hold
possession of the thing confiscated, and every officer of police,
on the requisition of such officer, shall assist him in taking and
holding such possession.
185. If any [conveyance] 1
actually departs without a port-
clearance, or after failing to bring-to when required at any station
appointed under section 17, the penalty to which the master of
such [conveyance] 1
is liable may be adjudged by the [Competent
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Substituted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of 1956]. .
85
Customs Official] 1
of any customs-port to for which such
[conveyance] 1
proceeds, or in which she is.
A certificate of such departure or failure to bring-to
when required purporting to be signed by the [Competent
Customs Official] 1
of the port from which the [conveyance] 1
is
stated to have so departed, shall be prima facie proof of the fact
so certified.
186. The award of any confiscation, penalty or [a fine upon
any goods] 1
under this Act by an officer of Customs shall not
prevent the infliction of any punishment to which the person
affected thereby is liable under any other law.
186A. [The provisions of section 403 of the Code of Criminal
Procedure shall not apply to any proceeding before an officer of
Customs under sections 167 and 183 or to any appeal or revision
under section 188 or 191] 2 .
187. All offences against this Act, other than those cognizable
under section 182 by officers of Customs, may be tried
summarily by a Magistrate.
188. Any person deeming himself aggrieved by any decision
or order passed by an officer of Customs under this Act may
within [one month from the date of such decision or order,
appeal therefrom to the [Union Minister of Finance]1, or, in such
cases as the [Ministry of Finance] 1
directs, to any officer of
Customs not inferior in rank to a [Competent Customs Official] 1
and empowered in that behalf by name or in virtue of his office
by the [Ministry of Finance] 1 . Such officer may, on sufficient
cause being shown, extend the period of appeal from one month
to a period not exceeding three months] 3 .
[Such officer] 4
may thereupon make [such further
inquiry, giving the appellant, on his request, permission to make
an oral statement,] 4
and pass such order as he thinks fit,
confirming, altering or annulling the decision or order appealed
against:
Provided that no such order in appeal shall have the
effect of subjecting any person to any greater confiscation,
penalty or rate of duty than has been adjudged against him in the
original decision or order.
Penalty under
Act not to inter
-fere with
punishment
under other
law.
The Code of
Criminal Proce
-dure not to
apply.
Offences not
specially provi -
ded for how
tried.
Appeal from
subordinate to
[Union Minister of
Finance.]1
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Inserted by Sea Customs (Amendment), Act 1950. [Act No. LI of 1950]. 3
Substituted by the Sea Customs (Amendment) Act, 1959.[Act No.XIX of 1959]. 4
Substituted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of 1956].
Deposit pending
appeal, of duty
demanded.
Review and
Revision.
86
[Every order passed in appeal under this section shall,
subject to the power of review and revision conferred by section
191, be final] 1 .
189. Where the decision or order appealed against relates to
any duty or penalty leviable in respect of any goods, the owner
of such goods, if desirous of appealing against such decision or
order, shall, pending the appeal, deposit in the hands of
the [Competent Customs Official] 2
at the port where the dispute
arises the amount demanded by the officer passing such decision
or order.
When delivery of such goods to the owner thereof is
withheld merely by reasons of such amount not being paid, the
[Competent Customs Official] 2
shall, upon such deposit being
made, cause such goods to be delivered to such owner.
If upon any such appeal it is decided that the whole or
any portion of such amount was not leviable in respect of such
goods, the [Competent Customs Official] 2
shall return such
amount or portion (as the case may be) to the owner of such
goods on demand by such owner.
190. [x x x x] 3
1 191. (1) An officer of Customs or the [Union Minister of
Finance] 2
or [the Ministry of Finance] 2
may, either of his own
motion or on the application of any party interested, review, and
on so reviewing modify, reverse or confirm, any order [other
than one made on review] 4
made by himself or by any of his
predecessors in office:
Provided as follows:_
(a) when an officer of Customs below the rank of
[Competent Customs Official] 2
proposes to review
any order, whether made by himself or by any of
his predecessors in office, he shall first obtain the
sanction of the [Competent Customs Official] 2
;
(b) an application for review of an order shall not be
entertained unless it is made within ninety days from
the making of the order, or unless the applicant
satisfies the officer of Customs or the [Union
Minister of Finance] 2
or [the Ministry of Finance] 2 ,
as the case may be, that he had sufficient cause for
not making the application within that period ;
1 Substituted by the Sea Customs (Amendment) Act, 1949.[Act No.XXXIII of 1949]. .
2 Substituted by the Sea Customs (Amendment) Act, 2015.
3 Deleted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of 1956].
4 Inserted and Substituted by the Sea Customs ( Second Amendment) Act, 1949 [Act No LIX of 1949].
87 (c) an order shall not be modified or reversed unless
reasonable notice has been given to the parties affected thereby to appear and be heard in support of the order;
(d) an order against which an appeal has been preferred shall not be reviewed;
(e) [a review by a reviewing authority under this section on the own motion of such authority shall not be made after the expiry of two years from the making of the order.]
1
(2) (a) The [Union Minister of Finance] 2
[or the [Director-General of Customs]
2 may]
3 , at any time and on
application or otherwise, call for the record of any case disposed of by any officer of Customs subordinate to him, and
(b) the [Ministry of Finance] 2
may, at any time and on application or otherwise, call for the record of any case disposed of by any officer of Customs or the [Union Minister of Finance]
2
for the purpose of satisfying himself as to the correctness, legality or propriety of any decision or order made and may make such order as he thinks fit :
[Provided that before any such decision or order is modified or reversed in revision the party concerned shall be given an opportunity to file a written statement, but he may not be permitted to give any oral statement, as to why such decision or order should not be modified or reversed]
4 . [Provided also that
no application under this sub-section shall be entertained unless the party concerned has exercised the right of appeal under section 188 and complied with the provisions of section 189]
5 .
192. When any fine, penalty or [a fine upon any goods] 2
is leviable under this Act, the goods in respect of which such fine, penalty or rate is leviable shall not be removed by the owner until such fine, penalty or rate is paid.
If any person has become liable to any such fine, penalty or rate in respect of any goods, the [Competent Customs Official]
2 may detain any other goods belonging to such person
passing through the custom-house until such fine, penalty or rate is paid. 193. When a penalty or [a fine upon any goods]
2 is adjudged
against any person under this Act by any officer of Customs, such officer, if such penalty or increased rate be' not paid, may levy the same by sale of any goods of the said person which may be in his charge or in the charge of any other officer of Customs.
1 Inserted and Substituted by the Sea Customs ( Second Amendment) Act, 1949 [Act No LIX of 1949].
2 Substituted by the Sea Customs (Amendment) Act, 2015.
3 Substituted by the Sea Customs (Amendment) Act, 1956.[Act No.XIV of 1956].
4 Inserted by Sea Customs (Amendment), Act 1950. [Act No. LI of 1950]. 5
Inserted by the Sea Customs (Amendment) Act, 1959.[Act No.XIX of 1959].
Goods on which
penalty incurred
not to be removed
till payment.
Other goods
of person
liable to fine
or penalty
may be
detained.
Enforcement
of payment of
penalty.
Power to open
packages and
examine goods.
Power to
demand produc -
tion of docu -
ments connected
with importation
and exportation
of goods.
88
When an officer of Customs who has adjudged a penalty
or increased rate of duty against any person under this Act is
unable to realize the unpaid amount thereof from such goods,
such officer may notify in writing, to any Magistrate within the
local limits of whose jurisdiction such person or any goods
belonging to him may be, the name and residence of the said
person and the amount of penalty or increased rate of duty
unrecovered: and such Magistrate shall thereupon proceed to
enforce payment of the said amount in like manner as if such
penalty or increased rate had been a fine inflicted by himself.
CHAPTER XVIII.
MISCELLANEOUS.
194. [Any Competent Customs Official may open any
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.
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.]1
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.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
89
(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.]1
195. [(1) The Competent Customs Official may, on the entry
or 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.]1
2 195A. x x x x x
196. The unshipping, carrying, shipping and landing of all
goods; and the bringing of them to the proper place for
examination or weighing, and the putting of them into and out of
the scales, and the opening, unpacking, bulking, sorting, lotting,
marking and numbering of goods, where such operations are
necessary or permitted,
and the removing of goods to, and the placing of them
in, the proper place of deposit, shall be performed by or at the
expense of the owner of such goods.
197. No owner of goods shall be entitled to claim from any
officer of Customs compensation for any loss or damage
occurring to such goods at any time while they remain or are
Power to take
samples of
goods.
Owner to pay
expense inci -
dental to
compliance
with Customs-
law.
No compen -
sation for loss
or injury except
on proof of
neglect or
wilful act. 1
Substituted by the Sea Customs (Amendment) Act, 2015. 2
Deleted by the Sea Customs (Amendment) Act, 1959. [Act No. XIX of 1959.]
----------------------------------------------------------------
Notice of
proceedings.
Limitation.
Wharfage-fees.
Duplicates of
documents may
be granted on
payment of fee.
Amendment of
documents.
Custom-house
agents.
90
lawfully detained in any custom-house, or on any custom-house
wharf, or under charge of any officer of Customs, unless it be
proved that such loss or damage was occasioned by the neglect
or wilful act of such officer of Customs.
198. No proceeding other than a suit shall be commenced
against any person for anything purporting to be done in
pursuance of this Act without giving to such person a month's
previous notice in writing of the intended proceeding and of the
cause thereof; or
after the expiration of three months from the accrual of
such cause.
199. The [Director-General of Customs]1 may from time to
time fix the period after the expiration of which goods left on
any custom-house wharf, or other authorized landing-place or
part of the custom-house premises, shall be subject to payment
of fees and the amount of such fees.
200. A duplicate of any certificate, manifest, bill or other
custom-house document may, on payment of a fee, [the amount
of money prescribed by the [Director-General of Customs]1 from
time to time] 1 , be furnished at the discretion of the [Competent
Customs Official] 1
to any person applying for the same, if the
[Competent Customs Official] 1
is satisfied that no fraud has been
committed or is intended by the applicant.
201. Except in the cases provided for by sections 36, 55, 63
and 94, the [Competent Customs Official] 1
may in his discretion,
upon payment of [the amount of money prescribed by the
Director-General of Customs from time to time] 1 , authorize any
document, after it has been entered and recorded in the custom-
house, to be amended.
202. No person authorized to act as an agent for the
transaction of any business relating to the entrance or clearance
of any [conveyance] 1
or the import or export of goods or
baggage shall so act in any custom-house unless such
authorization is approved by the [Competent Customs Official] 1 .
Such officer may require any person so authorized to
give a bond with sufficient security in any sum [the amount of
money prescribed by the Director-General of Customs from time
to time] 1
for his faithful behaviour as regards the custom-house
regulations and officers.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
Rules making
power.
91
Such officer may, in case of misbehaviour of the person
so authorized, suspend or withdraw such approval, but an appeal
against every such suspension or withdrawal shall lie to the
[Union Minister of Finance] 1 , whose decision thereon shall be
final.
Every appeal under this section shall be made within
one month of the suspension or withdrawal.
203. When any person applies to any officer of Customs for
permission to transact any specified business with him on behalf
of any other person, such officer may require the applicant to
produce a written authority from the person on whose behalf
such business is to be transacted, and in default of the production
of such authority may refuse such permission.
The clerk, servant or agent of any person or mercantile
firm may transact business generally at the custom-house on
behalf of such person or firm : Provided that the [Competent
Customs Official]1 may refuse to recognize such clerk, servant or
agent unless such person or a member of such firm identifies
such clerk, servant or agent to the [Competent Customs
Official] 1
as empowered to transact such business, and deposits
with the [Competent Customs Official] 1
an authority in writing
duly signed, authorizing such clerk, servant or agent to transact
such business on behalf of such person or firm.
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 regulations;
(b) the Ministry of Finance and the Customs
Department may issue procedures, notifications,
orders and directives.]1
205. x x x x
206. If, in any case relating to the removal of goods from a
warehouse without payment of duty, the person offending be an
officer of Customs not acting in execution of his duty, and be
prosecuted to conviction by the owner of such goods, no duty
shall be payable in respect of such goods. For any damage so
occasioned' by such officer, the [Director-General of Customs] 1 ,
or the [Competent Customs Official] 1
with the sanction of the
[Director-General of Customs] 1 , shall make due compensation to
such owner :
Agents to produce
authority if
required.
Rules Making
Power.
Remission of
duty and
compensation
to owner in
certain cases.
1 Substituted by the Sea Customs (Amendment) Act, 2015.
Saving of
[Myanmar
Port
Authority
Law].2
Transit Trade.
Electronic
Customs or
Single Window.
92
Provided that compensation exceeding [the amount of
money prescribed by the Director-General of Customs from time
to time] 1
shall be paid with the sanction of the [Ministry of
Finance] 1 .
207. Nothing in this Act shall affect any law for the time being
in force relating to [Myanmar Port Authority Law] 2
or any like
body created for any other port.
[208. The provisions of this Act shall be applicable to the
matters relating to transit trade on importation and exportation of
goods.] 3
[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.] 3
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Substituted by the Pyidaungsu Hluttaw Law No( 21/ 2015).
3 Inserted by the Sea Customs (Amendment) Act, 2015.
93
SCHEDULE
* * PART I. * *
PART II.
FORMS.
A
FORM OF BOND FOR IMPORT-DUTY.
(See section 92.)
BOND.
No. 19
We, A.B,
now of
,and C.D.,
of the same place, are jointly and severally bound to the
Government of [ the Republic of the Union of Myanmar]1 in the
sum of [kyats] 2
,to be paid to the Government of
[the Republic of the Union of Myanmar] 1
for which payment we
jointly and severally bind ourselves and our legal
representatives.
(Date)
(Signed)
The above bounden having
applied to the
Officer-in-charge of the Custom- house at
for and obtained permission to lodge in the warehouse
for a period ofthe following goods,
that is to say_
imported by sea from
on board of the ship and entered in
the Custom-house books as No. of the Register of
Goods imported by sea;
The condition of this Bond is that;
If the ,or their legal
representatives, shall observe all the rules prescribed in the Sea
Customs Act to be observed by owners of goods warehoused,
and by persons obtaining permission to warehouse goods under
the provisions thereof;
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Union Bank of Burma Act, 1952. [Act No. IX of 1952].
94
And if, the said , or their legal
representatives, shall pay to the officer in charge of the Custom-
House at the port of all dues, whither customs-duties,
warehouse-dues, recent or other lawful charges which shall be
demandable on the said goods, or on account of penalties
incurred in respect to them, within
from the date of this Bond, or within
such further time as [the Director-General of Customs] 1
shall
allow in that behalf, together with interest on every such sum at
the rate of six per cent per annum from the date of demand
thereof being made in writing by the said officer in charge of the
Custom- house; And if, within the term so fixed or enlarged, the said
goods, or any portion thereof, having been removed from the said warehouse for home consumption or re-exportation by sea, the full amount of all custom-duties, warehouse-dues, rent and other lawful charges, penalties and interest demandable as aforesaid shall have been first paid on the whole of the said goods;
This obligation shall be void, Otherwise, and on breach or failure in the performance
of any part of this condition, the same shall be in full force. (Date)
(Signed)
B
FORM OF BONDED WAREHOUSE WARRANT. (See section 96.)
I do hereby certify that have deposited in the warehouse of the undermentioned goods , which goods, the
engage on demand, after payment of rent and incidental charges and Government dues or customs chargeable thereon, to deliver to the said or their assigns, or to the holder of this warrant to whom it may be transferred by endorsement.
C
FORM OF BOND FOR THE REMOVAL OF SPIRIT FROM A LICENSED DISTILLERY
(See sections 144 and 152.) We,
are jointly and severally bound to the Government of [the Republic of the Union of Myanmar]
1 in the sum of [Kyats]
2
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Union Bank of Burma Act, 1952. [Act No. IX of 1952].
95 to be paid to the Government of [the Republic of the
Union of Myanmar] 1
for which payment we jointly and severally bind ourselves and our legal representatives.
Dated this day of 19. (Signed)
The above bounden being indebted to the Government of the [Republic of the Union of Myanmar]
1
in the sum of [Kyats] 2
, being the amount of duty payable at the rate of [Kyats]
2 per imperial gallon London proof,
for gallons of (or for gallons of proof spirit used in the
preparation of dozens of bottles, or gallons of cordials and liquors, as specified in the annexed schedule) manufactured at which the said
have been allowed to remove thence for exportation by sea subject to the provisions of the Sea Customs Act without having paid such duty.
The condition of this obligation is that, if the above bounden
, or their legal representatives, shall, at the
expiration of four calendar months from the date of this
obligation, pay or cause to be paid to the Government of [the
Republic of the Union of Myanmar] 2
duty at the rate of
[Kyats] 2
per imperial gallon of proof spirit for all or any
portion of the above- mentioned which shall not have been then
exported by sea to a foreign port subject to the aforesaid
provisions ( of which exportation, if any, due proof shall be
given), or passed for local consumption on payment of duty, then
this bond shall be void; otherwise the same shall remain in full
force.
Signed in the presence of
Place Date
If the bond be for cordials and other liquors under section 152, add-
Schedule. Description of Quantity in bottles Quantity of proof cordials or spirit
and liquors gallons (1) (2) (3)
1 Substituted by the Sea Customs (Amendment) Act, 2015.
2 Union Bank of Burma Act, 1952. [Act No. IX of 1952].