Myanmar Customs Department

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Importation by cutting, making and packaging (CMP)

1.     Importation by C.M.P require the following conditions:-

(a)                CMP system is regarded as piece of work.

(b)               Garment such as cloth, cotton, wool and leather etc. is importable by this system.

(c)                Fixture such as button, belts etc is importable by this system.

(d)               Chemicals for garment making are importable by this system eg. Softener, deodorizer.

(e)                The raw material are possessed into finished good manually, packaged and re-exported.

(f)                Assignor shall pay for cutting, tailoring and prosing charge.

(g)               Besides garment making raw material, all similar yield piece of work material are importable under CMP system. (Export / Import procedure by Directorate of Trade para 8. July 1998.

2.     When raw material imports are processed into finished, goods and re-export commercial tax exemption is placed on raw material import and finished goods re-export as per tax section-8, sub-section (a) and (b). But if the raw material imports is sold or damaged, the imports are duty bound for which the entrepreneur or in-charge shall submit bond for taxation.

Notification No.155, dated 1-12-90 Ministry of National Planning and Finance.

3.     When packaging material imports are used for packaging and re-exported commercial tax exemption is placed on the above matter under tax law section-8 sub (a) for which entrepreneur shall submit bond to perform the above function.

Notification No.(6)(8-12-91) Ministry of National Planning and Finance.

118.     The raw material import for re-export and the packaging material imports for re-export after processing under consignment base by legal organization are duty free as per marine customs law section 23 subject to the following condition.

(a)        The said function shall be done within (1) year from port clearance date.

(b)        The relevant importing entrepreneur shall make bond for the above function on importation.

(c)        The relevant importer shall make bond for the above function on every importation complete.

(d)       Inability to complete above function in specified period require extension application to  director general, customs department who can extend for (3) years, yearly.

(e)        Except unavoidable damage or loss, wasteful loss of raw material and packaging material imports shall be duty-bound.

(f)        Sale of finished goods out of raw and packaging material imports shall require payment of duty on original imports.

(g)        Raw material standardization for (1) unit of finished goods shall be informed to Customs House as well as in case of any change for inspection.

(h)        Lists and tables for the above functions shall be ready for customs officers on inspection.

(i)         Misrepresentation on duty-bone goods shall undergo extra fine by customs department on discovery.

(j)         The importers shall make bond to operate the above function as per customs rules failing which to pay the due duty.

(k)        Sale of finished goods out of raw material and packaging material import of consignment for profit shall require payment of due duty.

(l)         Balance sheet of duty free raw and packaging material for (1) year shall be submitted to customs house an final month of fiscal year

            Notification No (10) of Ministry of Planning and Finance

4.     In duty free temporary importation the bond with invoice, packing list, and import declaration shall be submitted. Besides the standardization for per limit finished goods is also submitted for finished goods production. For special order import declaration, performer invoice is submitted if invoice has not been received. In re-export of finished goods and repackaged goods the export declaration is submitted. For inspection, temporary import raw material list and temporary packaging material import list shall be compiled. The balance sheet as to non-exportation for raw material and packaging material shall be submitted in February fiscal year.

Notification No. 140/94 (7-11-94) Ministry of Finance and Revenue.

Remark : to see the form in the notification.

5.     The container imported under the following conditions shall be made duty free by director general or his representative.

(a)        Oversea private organization ownership.

(b)        No use in Myanmar except the following. Exception issue of container, empty or loaded from port or airport by importer and delivery with export.

(c)        Delivery of container empty or loaded in (2) months.

(d)       The importer of container or agent shall make bond to deliver in (12) months stuck undelivered container with 3k stamp in (12) month shall be subject to action.

(e)        Container lists shall be attached to import list in importation and the same shall be attached to export list on delivery.

            The container                                                     not taken out the port and delivered shall be subject to action as per order No.3/81 customs department order 1/90 (16-4-90) of customs department.

Imports as per Investment Law

6.     For the prompt and smooth operation of foreign investment, importation without license  order No.2194, (16-6-94) of Ministry of Commerce and Import Bill Exemption certificate of letter No. 1/244 (21-6-9) Myanmar central Bank was issued (Myanmar Investment commission)letter No.7 (a) 171408.197(1424) paragraph.(1)(29-6-94)

Remark: Foreign investment valuation commission memo require import license in same matter.

7.     Imports, raw material and requirement and equipment for foreign investment does not require IBR (Import Bill Receivable)Exemption Certificate as per letter No.FE . 1/244(26-6-441)Central Bank of Myanmar but out of importation of raw material and equipment under (a) c m p and (b)raw material give and finished goods task, the re-export of finished goods need.(Export Bill receivable Exemption Certificate), the importation of sand non material and equipment also need IBRFC except L/C operation.

Letter No.7 (a)-17/408/94(0424) paragraph.(5)(6) of Myanmar investment commission.

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