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Tariff Law

The State Law and Order Restoration Council
The Tariff Law
(The State Law and Order Restoration Council Law No. 2/92)
The 9th
 Waxing day of Tabaung, 1353 M.E
(12th
 March, 1992)
       
 The State Law and Order Restoration Council hereby enacts the following law;
 
Chapter I
Title and Definition
 
1. This law shall be called the Tariff Law.
2. The following expressions contained in this Law  shall have the meanings given here under;-
     (a)  Customs- Duties means the duties to be paid in respect of goods exported from Myanmar
           or goods imported into Myanmar;
     (b)  Tariff Value means determination of value of tariff of goods on which customs- duties are assessable
            under this law;
     (c)  Tariff means the percentage determined to be levied   on the value of tariff of goods on which
            customs-duties are assessable under this Law. In addition, this expression also includes the rate
            determined to be levied on the quantity, weight or measurement of goods on which customs-duties
            are assessable under this Law;
     (d)  Minister means the Minister of the Ministry of Planning and Finance.

2
Chapter II
Determination of Tariff
 
   3.          The Minister may, by notification in respect of goods exported from
Myanmar of goods imported into Myanmar by Land, sea or air-
        (a) determine the nature and type of goods on which customs-
                            duties are assessable and also cancel or insert any goods in  
                            the list of goods on which customs-duties are assessable;
        (b) classify the quality of each goods in determining under sub-
                             section (a) and lower or raise the grade in such classification   
                            of quality;
               (c) determine the tariff value on goods on which customs-duties  
                            are assessable under sub-section (a) and (b) and reduce or  
                            enhance the tariff value so determined;
               (d) determined the tariff based upon the tariff value and reduce  
                            or enhance the tariff  so determined;
4. The Minister may , in determining  the tariff under section 3, sub-
section (d) determine, by notification tariff  at  a special reduced rate in respect
of goods exported or imported by the border areas and may reduce on enhance
the tariff so determined.
 
 
Chapter III
Assessment and Levy of Customs-duties
 
 5. The Customs Department shall make an assessment and levy
according to the tariff of the tariff value determined type wise and quality wise
of goods on which customs- duties are assessable under section 3 or section 4.
   3
6. (a)  No assessment and levy of customs-duties shall be made
again at any other customs-port in Myanmar in respect of
goods on which customs-duties have already been fully
levied in accordance with this law at any customs-port in
Myanmar.
  (b)  In making an assessment and levy of customs-duties under
sub-section (a), where it is found, on scrutiny that  customs-
duties have been short- levied, there shall be the right to re-
assess and levy the deficiency of customs-duties from the
person concerned. If it is also found that assessment and levy
has been made in excess of the amount due, the customs-
duties levied in excess shall be refunded to the person
concerned.
 
 
Chapter IV
Exemption
 
7.  In  the  interest  of  the  State, The  Minister  may,  by    notification
exempt  partially  or  wholly  from  levy  of  customs-duties  in respect of any
of the following cases:-
(a) nature and type of goods exported from Myanmar  or
imported into Myanmar;
(b) nature and type of goods exported from Myanmar  or
imported into Myanmar by any Government department  or any
organization.
 
 
   4
 
Chapter V
Submitting and Reporting to the Government
 
8.            The Minister shall submit promptly to the Government measures taken
under section 3 and section 4 and obtain approval of there.
 9.   The Minister shall proceed as necessary in accordance with the
decision of the Government.
 
 
Chapter VI
Appeal
10.  If dissatisfied with and order decision passed by the Director General
of the Customs Department under section 5, section 6 or section 12, an appeal
may be filed with the Minister within 30 days of the receipt of such order or
decision.
11.        The decision of the Minister shall be final and conclusive.
 
 
Chapter VI
Miscellaneous
 
12. The Director General of the Customs Department  has the right to
determine the country of production or country of origin of any goods.
13. For the purpose of carrying out the provisions  of this Law, the
Ministry of Planning and Finance may;-
  (a) with the approval of the Government issue such rules and  
procedures as may be necessary;
(b) issue such orders and directives as may be necessary.   5
 
14.  The Tariff Act, 1953 is hereby repealed.
 
                                                                              
                                                                              (Sd.) Saw Maung
                                                                                  Senior General
                                                                                          Chairman
                                The State Law and Order Restoration Council

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