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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

Transit Regime

Transit Procedure

All commodities, not for domestic consumption and imported for transit trade, are required to furnish the prescribed form, ie. CUSDEC - 3, attached with the following documents:

1. Bill of Lading or air consignment note or truck note
2. Transit Trade Licence or permit issued by the Ministry of Trade
3. Commercial Invoice
4. Sales contract between seller and buyer or contract between seller and authorised agent
5. Guarantee bond, undertaken in strict compliance with regulations: failure to export will be dealt with according to the existing law.
Transit duty is based on the C.l.F. value of the imported goods and will be levied at 2.5% ad valorum rate.

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