1 commercial invoice in 3 copies. Invoices used to collect customs duties must be filled with all descriptions in English according to commercial practices: detailed commodity name, import license number and foreign exchange license number, quantity and origin, and the unit price and total price of the goods should be indicated separately in the case of providing discounts and their forms. The CIF price must be marked: FOB price, CIF fee and CIF price.
If the importer only wants to calculate on FOB basis, the CIF fee should be listed on the special invoice. At the end of special invoices and commercial invoices, importers must generally submit the following signature statement: "We hereby declare that this invoice is true and correct. English: We are sure that this invoice is true and correct. ) The invoice does not need to be notarized.
Free certificate of origin. Only in a few cases.
The ocean bill of lading does not need notarization. In addition to the name and address of the consignee, the ocean bill of lading must also have the name of the Myanmar bank that issued the corresponding letter of credit and entrusted the collection. If the off-site ocean bill of lading is to be forwarded as the bill of lading of Myanmar Bank, its name and address should also be indicated on the ocean bill of lading.
The export of pharmaceutical products must be approved by the Myanmar Medical Council.
6 1 Veterinary Certificate must be provided for the export of live animals.
For chemicals imported for the first time, Myanmar Customs sometimes sends samples to Yangon Institute of Practical Studies for inspection.
Only labeled samples that are not used, consumed or sold are exempt from tax. Other commodity samples need to be taxed.
Myanmar customs tax system and customs clearance procedures [from: website of Ministry of Commerce]
I. Customs taxation system
(1) Valuation system: The basic principle of Myanmar's modern valuation system is that the real price of goods is the normal price or import price based on the time and place when the goods are imported, provided that the goods are sold between independent qualified buyers and sellers in the open market. According to the Maritime Customs Law, Myanmar basically adopts the CIF system for imports and the FOB system for exports.
(2) Tariff: The highest import tariff rate of Myanmar Customs is 40%, and the lowest is zero. The import tax rate of agriculture, medicine, machinery and spare parts is generally between 0.5% and 3%. Generally speaking, export tax is not levied, and the goods subject to tax are only divided into five grades, that is, rice and flour are taxed at a rate of 100 kyat per ton, bamboo products are taxed at a specific rate of 10%, and rice bran, fur, oil cakes, beans and grains other than rice and rice products are taxed at a specific rate of 5%.
Since the official price of the US dollar is more than 40 times different from the market price of the US dollar and the Myanmar dollar, after 1996, the Myanmar government abandoned the previous method of converting the official price of 1 US dollar into 6 Myanmar dollars and adopted the middle price, that is, according to 1 = 100 US dollars.
1. Taxes payable on imported goods include:
(1) Import duty
(2) Business tax
(3) License fee
2. Customs duties and other taxes can be paid in the following two ways:
(1) Cash or check
Cash up to 5,000 kyats can be paid at the customs. If the amount exceeds 5,000 kyats, it will be paid by cheque provided by Myanmar Economic Bank and private banks.
In the following cases, customs duties or other taxes exceeding 5,000 kyats may be paid in cash as an exception:
A. Port clearance
B. Customs clearance at the post office
C. luggage of seafarers and passengers
D. auction deposit
(2) Withdrawal from current deposit account
Importers and exporters and joint ventures may open current accounts at the customs. Their import and export duties and other taxes can be deducted from these accounts.
Two. Customs clearance procedure
(1) import.
According to the current laws and regulations, all imported goods must be declared to the customs. Fill in the import declaration form (CUSDEC- 1) for customs declaration, and attach the following documents:
1, import license
2. Invoice
3. Bill of lading or air consignment note
4. Packing list
5. Import licenses issued by other relevant departments.
The customs shall pay import duties according to the customs tariff table. The import tax in Myanmar is denominated in C.I.F Imported goods must pay not only import tax, but also commercial tax, which is calculated according to the landed cost of goods, that is, the sum of the measurable value of goods and import tax. These taxes are levied when the goods enter the country for customs clearance.
(2) entrepot trade declaration form
All imported non-local export commodities, that is, export commodities, must fill in the prescribed form, namely CUSDEC-3, and attach the following documents:
1, bill of lading or air consignment note or road consignment note
2. Re-export trade license issued by the Ministry of Trade
3. Trade invoice for official visa
4. The sales contract signed by the buyer and the seller or the contract signed by the exporter and the authorized agent.
5. Guarantee contracts that strictly comply with laws and regulations, if they cannot be exported, shall be handled according to the existing laws.
The entrepot trade tax is based on the CIF price of imported goods, and an ad valorem tax of 2.5% is levied.
(4) Customs clearance of special goods
The following special imported goods by sea and air will be cleared quickly.
1, perishable goods
2. Commodities urgently needed by the government and enterprises.
3. Fresh animals and human remains
Commodity inspection in Myanmar is mainly handled by the Commodity Inspection Committee. The purpose is to check whether the variety, quality, weight and packaging of export commodities are in conformity with those stipulated in the purchase and sale contract, mainly through sampling inspection of variety and quality. Inspection of imported goods:
Content sampling rate (%)
Variety and quality account for at least 20%
Weight and specification shall account for at least 10%.
Packaging and marking 100%
In the process of inspection of imported goods, if the specified inspection ratio is inaccurate, the inspection ratio can be increased. It is stipulated that inspection fees shall be charged for import and export commodities. Export commodities: inspection fees are charged for the inspection times of varieties, quality, weight, quantity and packaging. Imported goods: Inspectors charge an inspection fee of 200 kyats per person per day. According to the inspection rules for import and export commodities, after explaining the quality, weight and packaging style of import and export commodities, it is also necessary to specify the delivery place, receiving place and delivery time of the commodities. After the import and export commodities pass the inspection, the relevant departments will issue inspection certificates.
Myanmar Import and Export Management1988110/0. In October, Myanmar established the Import and Export and Agency Work Registration Committee, with the Minister of Trade as the director. The Committee is responsible for registering importers and exporters and issuing import and export licenses.
Import management
To obtain an import license, the importer must first apply to the Trade Commission for registration and obtain a registration license. The registration certificate is updated once a year, and the registration fee is different according to different types of importers and different import businesses. The following persons have the right to apply for registration as importers:
1. An existing joint venture or joint stock limited company established in accordance with Myanmar Company Law or Special Company Law 1950, a cooperative registered in accordance with Myanmar Federation Cooperative Law 1970, or an ordinary importer, exporter, industrialist or joint venture;
2. Existing personnel who can actually engage in import and export business;
3. Those who have a business foundation in the Union of Myanmar.
4. Enterprises that comply with the relevant import and export regulations promulgated by the Ministry of Trade from time to time;
5. Existing citizens, partnership citizens or naturalized citizens applying for sole proprietorship.
Registered importers can apply for import commodity licenses. An application stamped with 3 kyats must be submitted for import, and the materials required by the Trade Bureau, such as the valuation sheet or the original sales contract, must be provided; Reliable proof of payment of import fees in foreign currency; If it is a duty-free commodity, there must be proof that foreign currency has not been transferred or exported as a domestic commodity; If it is the same as the goods imported before, it must be proved by the customs clearance record of Myanmar Port Authority. After examination by the Trade Commission, import licenses may be issued to legal persons.
Persons who have obtained import licenses must also meet the following requirements:
1. Within one month from the date of issuing the import license, collect 5% of the CIF price of the goods according to one license and remit it to the customs;
2. Without the approval of the Bureau of Trade, the import license shall not be transferred;
If the goods cannot be shipped within 6 months from the date of issuing the license, you must apply for extending the validity of the license.