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October 2012
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THE REPUBLIC OF THE UNION OF MYANMAR
MINISTRY OF FINANCE &REVENUE
CUSTOMS DEPARTMENT
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CUSTOMS REGULATIONS AND REFORMS
2ND NEW MYANMAR INVESTMENT SUMMIT
YANGON, MYANMAR
17-18 OCTOBER, 2012
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{ }
CUSTOMS REGULATIONS AND REFORMS
MISSION
� THE MISSION OF MYANMAR CUSTOMS IS TO
ACHIEVE TRADE FACILITATION THROUGH
SIMPLIFICATION OF CUSTOMS PROCEDURES
WITHOUT ADVERSELY AFFECTING CUSTOMS
CONTROL OBJECTIVES TO MAINTAIN
PROPER COLLECTION OF REVENUE.
{VISION
� Myanmar Customs is 109th member of the
World Customs Organization and intend
to create Customs service which
generates the security and facilitation of
international trade, protection of social
well-being and partnership with
stakeholder.
{Vision Statement1. To provide better service to the public and the tradingcommunity on the basis of the Customs Service Charters andestablished service performance indicators.2. To promote transparency and full access to all regulationsand legislations being enforced by the Customs and statutoryrequirements for the movement and circulation of goods andcommodities, means of transport and passengers.3. To accelerate the Customs reform and modernization andenhancement of public accountability.4. To foster sustainable human resource development andstrengthen the capacity of Customs officers.5. To provide a consistent and uniform classification of goodsand commodities for tariff purpose in line with international standardsand practices.6. To apply uniform methods of valuation of goods andcommodities for Customs purpose on the basis of internationalconventions and commitments.7. To achieve a consistent, uniform determination of origin ofgoods in accordance with established rules and practices to facilitatetrade and investment.
{OBJECTIVES
- To enhance revenue collection through trade promotion.
- To prevent evasion and loss of revenue by implementingeffective control.
- To collect data for compilation of statistics oninternational trade.
- To modernize and standardize customs procedures to bein line with international practices.
- To cooperate and coordinate with other allied lawenforcement agencies, and
- To promote public image by enhancing integrity ofcustoms personnel.
MEMBERSHIP
10/8/2012 Mr.Sein Myint Deputy Director 7
ASEAN DIRECTORS-GENERAL MEETING
COORDINATING COMMITTEE ON CUSTOMS
CUSTOMS PROCEDURES &
TRADE FACILITATION
WORKING GROUP
CUSTOMS ENFORCEMENT &
COMPLIANCE WORKING GROUP
CUSTOMS CAPACITY BUILDING
WORKING GROUP
ASEAN ECONOMIC COMMUNITY
BALI SUMMIT IN OCTOBER 2003BALI CONCORD II
ASEAN ECONOMIC COMMUNITYASEAN SOCIO-CULTURAL COMMUNITYASEAN SECURITY COMMUNITY
12TH ASEAN SUMMIT (SINGAPORE) IN JANUARY 2007TO HASTEN THE ESTABLISHMENT OF ASEAN ECONOMIC COMMUNITY BY 2015
ASEAN ECONOMIC COMMUNITY
The ASEAN aims to develop Asean Economic
Community by the year 2015 in order to introduce
the free flow of goods, services, investment and
skilled labour, and freer flow of capital.
-Customs integration in the region is a key element
in realization of the ASEAN Economic Community.
-Strategic Plan of Customs Development was
formulated for customs integration.
{STRATEGIC PLAN OF CUSTOMS DEVELOPMENT
1. Tariff Classification
2. Customs Valuation3. Origin Determination4. Establishment of e-customs and ICT application5. Customs Clearance6. Customs Transit
7. Partnership with Businesses and Trading Community8. Authorized Economic Operator 9. Customs Post Clearance Audit10. Customs Enforcement And Mutual Assistance11. Public Security and Protection of the Society
12. Customs Reform and Modernization13. Customs Human Resource Development 14. Narrowing the Development Gap15. Knowledge-based Service
CUSTOMS PROCEDURES AND TRADE FACILITATION WORKING GROUP
� Tariff Classification;� Customs Valuation;� Origin Determination of ASEAN Trade in Goods Agreement;� Establishment of ASEAN e-Customs and ICT applications in Customs
for Trade Facilitation;� Customs Clearance;� Customs Transit ;� Partnership with businesses and the trading community;� Authorized Economic Operator ;
CUSTOMS ENFORCEMENT AND COMPLIANCE WORKING GROUP
� Customs Post Clearance Audit� Customs Enforcement and Mutual Assistance Public
� Security and Protection of the Society
CUSTOMS CAPACITY BUILDING WORKING GROUP
� Customs Reform and Modernization� Customs Human Resource Development
� Narrowing the Development Gap� Knowledge Based Service
{CUSTOMS REFORM AND MODERNIZATION (SPCD-12)
a. this SPCD pursues the modernization of customs
administration based on the following values:- integrity- accountability- transparency
- Enhancement of the quality of Customs services to the public;
- Enhancement of customs integrity
One of the objectives of Myanmar Customs is to
modernize and standardize customs procedures
to be in line with international standards.
{CUSTOMS REFORM AND MODERNIZATION (SPCD-12)
With globalization, it becomes a necessity for customsadministrations to provide efficient and effective service to thetrading community.
Towards this end, Customs administration should invest onreforms and modernization.
Similarly, Customs administration should continuouslyenhance its capacity building effort in facing the challenges ofthe globalized world.
Customs reform and modernization (CRM) is one of theStrategic Plan of Customs Development (SPCD) endorsedunder the Vientiane Action Program (VAP).
{CUSTOMS LAWS
� THE SEA CUSTOMS ACT (1878)� THE LAND CUSTOMS ACT (1924)� THE TARIFF LAW (1992)
- “THE LAW AMENDING THE SEA CUSTOMS ACT”has been submitted to the Office of Attorney-General for approval.
- World Trade Organization Valuation Agreement(WTOVA) and Post Clearance Audit can bepracticed when the above-mentioned law isapproved and enacted.
{TARIFF ELIMINATION
Tariff on all intra-ASEAN goods will be eliminated in
accordance with the schedules and commitments.
2003 2007 2008 2010 2012 2015 2018
Asean 6 60% 80% - 100% - - -
CLMV - - 60% - 80% 93% 100%
{TARIFF CLASSIFICATION
Being a member of the World Customs
Organization (WCO) and the Association of
South East Asian Nations (ASEAN),
Contracting party of Harmonized System (HS)Convention, Myanmar Customs has amended
Custom Tariff of Myanmar every four or five
years.
CUSTOMS TARIFF OF MYANMAR (2012), basedon WCO HS amendment (2012) and ASEAN
Harmonized Tariff Nomenclature (2012/1) has
been implemented since 1st January 2012.
{CUSTOMS VALUATION
World Trade Organization Valuation
Agreement will be implementedafter the approval of the
amendment of the Sea CustomsAct.
Currently, customs valuation ispracticed in accordance with Sea
Customs Act 30 (a) and (b).
{IMPORT CLEARANCE
Normally, the import requirement for
clearance are as follows:-
(a) Import license ( Ministry of Commerce)
(b) Invoice
(c) Packing List
(d) Airway bill / Bill of lading
(e) Letter of Credit
(f) Recommendation from the department
concerned if necessary.
{EXPORT CLEARANCE
As a developing country majority of Myanmar Exportcover agricultural products, marine products and
forest products. The requirement are simply asfollows:
(a) Export license (Ministry of Commerce)(b) Letter of credit
(c) Invoice(d) Packing list(e) Pre-shipment Inspection Certificate (Agricultural
products)(f) Other Related documents from the departments
concerned (if necessary)
{ E-CUSTOMS AND ICT APPLICATION
Myanmar E-Customs System was introduced on
29th August , 2011. E-customs is being
implemented as follows:
(a) (29.8.2011) Export(b) (17.10.2011) CMP Import
(c) (14.12.2011) CMP Export
(d) (2.1.2012) Import / SO Case
E-customs system is being developed by a localICT Company and now foreign companies are
proposing for National Single Window (NSW).
MYANMAR E-CUSTOMS SYSTEM TRAINING
23
E-CUSTOMS ACTIVITIES TO NSW
Phase-2
Phase-3
Phase -4
NSW
ASW
2008-2011
2013-2015
e-Customs Single
Window
Phase-1
2011-2012
2012-2013
2012-2014
{SINGLE WINDOW
ASEAN SINGLE WINDOW AGREEMENT WAS SIGNED ATTHE MEETING OF ASEAN ECONOMIC MINISTERSMEETING IN 2005 .
The Asean single Window is an environment where
ten National Single Windows of individual membercountries operate and integrate.
National Single Window enables a single submissionof data and information, a single and synchronousprocessing of data and information and a single
decision-making for customs clearance of cargo,which expedites the customs clearance, reduce
transaction time and costs, and thus enhance tradeefficiency and competitiveness.
{POST CLEARANCE AUDIT
OBJECTIVES
- To ensure fairness of taxation- To keep order of Customs Clearance
procedures- Not to disturb smooth flow of cargo
distribution
CUSTOMS MEASURES
To verify declarations after clearance in order to confirmappropriate declarations were done by importers.When wrong or inappropriate declarations are found in
the Audit, Customs give instructions, advices toimporters and urge them to amend declarations and pay
the shorted amount of duty/tax.
{ RISK MANAGEMENT IN FUTURE
RISK MANAGEMENT -Aims to reduce or avoid the chance of injury, damage , loss or danger.
RISK MANAGEMENT IN CUSTOMS- Risk is the potential for non-compliance with customs laws.
-A useful tool for trade facilitation
{NON-INTRUSIVE INSPECTION (NII) EQUIPMENTS
Non intrusive inspection (NII) equipment and
radiation detection equipment should beavailable and used for conducting
inspections, where available and inaccordance with risk assessment. This
equipment is necessary to inspect high-risk
containers or cargo quickly, withoutdisrupting the flow of legitimate trade.
X-RAY SCANNING MACHINE AT MUSE CHECKPOINT (MYANMAR-CHINA BORDER)
X-RAY SCANNING MACHINE AT ASIA WORLD PORT TERMINAL (YANGON)
{EXPANSION OF ORGANIZATION
Myanmar is going to develop three SpecialEconomic Zones :
- Thilawa SEZ in Yangon region,- Dawei Deep-sea SEZ in Taninthayi Region inthe southern part of Myanmar
- Kyaukphyu Deep-sea SEZ in Rakhine Regionin the east part of Myanmar.
Due to increasing workload, MyanmarCustoms will have to recruit more officers to bedesignated in those SEZs.
{
THANK YOU THANK YOU THANK YOU THANK YOU
FOR FOR FOR FOR
YOUR ATTENTIONYOUR ATTENTIONYOUR ATTENTIONYOUR ATTENTIONCooperation of other government Cooperation of other government Cooperation of other government Cooperation of other government
administrations and business sector administrations and business sector administrations and business sector administrations and business sector
is much appreciated. is much appreciated. is much appreciated. is much appreciated.