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Source:  UN (Publisher) Tampere convention, Date accessed: 26 Nov 2014

Emergency Response

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In the event of an emergency, all humanitarian aid organizations must liaise with the Relief and Resettlement Department (RRD) of Ministry of Social Welfare, Relief and Resettlement for all topics including customs and excise. The RRD will liaise with the National Disaster Preparedness Management Working Committee (NDPMWC) and this committee will decide if any special customs measures and exemptions would apply.

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National Customs Legislation and Regime (provide a brief summary and list available resource documents)

The Sea Customs Act (1878), Customs valuation is practised in accordance with sea customs act 30 (a) and (b). The Land Customs Act (1924) The Tariff Law (1992) Ministry of Finance (Customs Branch) Notification no. 586, and exemption from Import Regulation and Permission to import made under Ministry of Trade Development Memorandum, no 33. Hta Kha 55 dated 6 March 1956. United Nations Agencies have a basic agreement with the Government of the Union of Myanmar granting tax exemption status. According to this agreement a tax-free certificate must be obtained per shipment being imported.

Exemption Regular Regime (Non-Emergency Response)

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[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]

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Organizational Requirements to obtain Duty Free Status
United Nations Agencies
A request for Tax Exemption status must be sent to the Ministry of Border Affairs and to the Foreign Economic Relations Department (Ministry of National Planning & Economic Development)
Non Governmental Organizations
NGO’s must be registered with the relevant Government authority, depending on their scope of work (e.g at the Ministry of Social welfare or the Ministry of Health) They need to sign a MOU or LOU with the respective Ministry/Department to carry out their intended project activities and acquire a permit/license to import cargo. A request for Tax Exemption status must be sent to the relevant ministry where the NGO has registered. These ministries will liaise with Ministry of Commerce, who will issue a letter to the NGO.

Exemption Certificate Application Procedure

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Organisations can defer from the standard customs declaration procedure to a “special order” procedure to request for exemption of customs duties and taxes.

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Customs Clearance Document Requirements (by commodity)
	Food	Shelter, WASH & Education	Medicines	Vehicles & Spare Parts	Staff & Office Supplies	Telecoms Equipment
D&T Exemption Certificate	Yes, if available, Original, 1 copy, applies to UN and NGOs	Yes, if available, Original, 1 copy, applies to UN and NGOs	Yes, if available, Original, 1 copy, applies to UN and NGOs	Yes, if available, Original, 1 copy, applies to UN and NGOs	Yes, if available, Original, 1 copy, applies to UN and NGOs	Yes, if available, Original, 1 copy, applies to UN and NGOs
Invoice	Yes, pro-forma invoice, 1 copy applies to UN and NGOs	Yes, pro-forma invoice, 1 copy applies to UN and NGOs	Yes, pro-forma invoice, 1 copy applies to UN and NGOs	Yes, pro-forma invoice, 1 copy applies to UN and NGOs	Yes, pro-forma invoice, 1 copy applies to UN and NGOs	Yes, pro-forma invoice, 1 copy applies to UN and NGOs
AWB, BL, Other Transport Docs	Yes, 3 copy applies to UN and NGOs	Yes3 copy applies to UN and NGOs	Yes, 3 copy applies to UN and NGOs	Yes3 copy applies to UN and NGOs	Yes, 3 copy applies to UN and NGOs	Yes, 3 copy applies to UN and NGOs
Donation/Non-Commercial Certificates	Yes, one original and one copy, same for NGO and UN	Yes, one original and one copy, same for NGO and UN	Yes, one original and one copy, same for NGO and UN	Yes, one original and one copy, same for NGO and UN	Yes, one original and one copy, same for NGO and UN	Yes, one original and one copy, same for NGO and UN
Packing Lists	Yes, 2 copy for NGO and UN	Yes, 2 copy for NGO and UN	Yes, 2 copy for NGO and UN	Yes, 2 copy for NGO and UN	Yes, 2 copy for NGO and UN	Yes, 2 copy for NGO and UN
Phytosanitary Certificate	Yes, 2 copy, for UN and NGOs	No	No	No	No	No
Other Documents	1 copy of catalogue (proof of usage intensions),  Covering Request Letter,     for UN and    NGOs	1 copy of catalogue (proof of usage intensions),  Covering Request Letter,  for UN and NGOs	1 copy of batch certificate,  certificate of analyses, usage instructions and Covering Request Letter for UN and NGOs	Catalogue (proof of what kind of vehicle and usage) Covering Request Letter for UN and NGOs	1 copy of catalogue (proof of usage intensions),  Covering Request Letter,  for UN and NGOs	1 copy of catalogue (proof of usage intensions),  Covering Request Letter,  for UN and NGOs
Additional Notes

 Transit Regime

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