Background

According to the evidence of recorded history, Myanmar Customs Department was established since the Royal Kingdom of Myanmar. As from March 1755, Dagon (Yangon) became modern port, after King Alound Phaya had occupied Dagon (Yangon), in 1754. King Alound Phaya appointed Mr. Gregory, Armenian nationality to act as Collector of Customs. Mr. Gregory is the first and fore most Director General of Myanmar Customs Department.

Myanmar Customs Department passed through the following eras by playing key role in collection of duty and taxes:

a) Myanmar dynasty

b) British Colony

c) Japanese Army

d) Before Independence

e) After Independence

f) Socialist

Now Myanmar Customs Department is under the control and guidance of Ministry of Finance and Revenue.

Mission

The mission of the Myanmar customs is to "achieve trade facilitation through simplification of customs procedures, without adversely effecting customs control objectives to maintain proper collection of revenue".

Objectives

In order to meet the mission the below-mentioned objectives had been drawn up:

a) To enhance revenue collection through trade promotion;

b) To prevent evasion and loss of revenue by implementing effective control measures;

c) To collect data for compilation of statistics on international trade;

d) To modernize and standardize customs procedures to be inline with international practices;

e) To co-operate and co-ordinate with other allied law enforcement agencies; and

f) To promote public image by enhancing integrity of customs personal.

Role & functions

The Role & functions were set up and stipulated so as to implement the objectives:

a) To examine and monitor importation and exportation of goods;

b) To examine passengers and their baggage entering or leaving Myanmar ;

c) To assess and levy duties and taxes;

d) To enforce the provisions of the Sea Customs Act, Land Customs Act ,Tariff Law and other related acts and laws ;

e) To combat commercial fraud; and

f) To ensure that all goods entering or leaving the territory of Myanmar are; and correctly entered in conformity with the laws and procedure of the customs duty.

Organization structure

There are two types of organization such as profit organization and non-profit organization around the world. Myanmar Customs Department is non-profit organization and organizational structure is divisional structure, an organization in which departments are grouped based on similar organization output. She was organized with seven divisions have managed by Director General through Deputy Director General and each division is head by Director and namely:

a) Administrative Division;

b) Export, Import Control Division;

c) Preventive Division;

d) Investigation Division;

e) Finance and Inspection Division;

f) Supply and Transport Division; and

g) Outstations Control Division.

Regional customs offices

Regional customs offices were divided into six regions and Township Custom Offices were established under each State and division Customs Office:

a) Region 1: Mandalay/Sagaing divison /Kachin 8

Chin State

b) Region 2: Eastern/Southern shan/Kayah state 7

c) Region 3: Mon/ Kayin state 4

d) Region 4: Rakhine state 4

e) Region 5: North Eastern shan state 2

f) Region 6: Taninthari division 3

g) Pathein ( direct control by HQ ) 1

TOTAL 29

Laws, rules and regulations

Customs Serviced play an integral role in world commerce. They have the essential task of enforcing the law, collecting duties and taxes, providing prompt clearance of goods and ensuring compliance. Two types of laws, rules and regulations were mandated:

a) Main laws, rules and regulations

1) The Sea Customs Act (1787)

2) The Land Customs Act (1924)

3) The Tariff Law(1992)

b) Related laws, rules and regulations