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海洋海关法(1878年印度第八号法令)(最新由2015年3月17日第13/2015号法修改), 缅甸

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详情 详情 版本年份 2015 日期 最新修正: 2015年3月17日 制定: 1878年4月1日 文本类型 知识产权相关法 主题 商标, 其他 This consolidated version of the Sea Customs Act, also known as the "India Act VIII, 1878" takes into account amendments up to the Law No. 13/2015 of March 17, 2015, also called "Pyidaungsu Hluttaw Law No. 13/2015" or the Sea Customs (Amendment) Act, 2015. The consolidated Act contains provisions relating to trademark protection (see sections 18 (d) and 18 (e) under Chapter IV)).

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主要文本 相关文本
主要文本 主要文本 英语 The Sea Customs Act (India Act VIII, 1878) (as amended up to Law No. 13/2015 of March 17, 2015)        
 Sea Customs Act No. 8 of 1878 (as amended up to Act No. 13/ 2015)

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].


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