G/VAL/W/329  
 
17 May 2019 
(19-3439) Page: 1/4 
Committee on Customs Valuation  Original: English  
 
NOTIFICATIONS UNDER ARTICLE 22 OF THE CU STOMS  
VALUATION AGREEMENT  
MYANMAR  
Questions  from the United States  to Myanmar   
regarding document G/VAL/ N/1/MMR/1  
 
The following submission, dated 15 May 2019, is being circulated at the request of the delegation of 
the United States . 
 
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We would like to thank the Government of Myanmar for notification of its customs laws, Government 
Notification 91/2017, circulated as document G/VAL/N/1/MMR/1. The United States has the following 
questions about the notification.   
 
1. With respect to Chapter 1(2)(b) of Government Notification 91/2017, please clarify whether, 
in the definition for "transaction value of identical goods, " the term  "sale value " refers to a 
previously accepted  transaction value . 
2. With respect to Chapter 1(2)(d)  of Government Notification 91/2017, please clarify whether, 
in the definition for "transaction value of similar goods, " the term "sale value " refers to a 
previously accepted transa ction value . 
3. Would Myanmar please provide further information on the meaning of the term "service fee " 
in Chapter 1(2)(o) of Government Notification 91/2017?  Could Myanmar please clarify under 
what circumstances, if any, such fees are included in the customs value of merchandise ? 
4. Chapter 1(2)(q)(1) of Government Notification 91/2017 states that "[p]artici pation as an 
officer or director in a business of a person " is grounds for persons to be considered related 
persons. Could Myanmar please confirm that persons are considered related under this 
subsection only if they are officers or directors in one anothe r’s businesses, in accordance with 
Article 15.4(a) of the CVA?  
5. Chapter 1(2)(q)(2) of Government Notification 91/2017 states that "[b]eing a shareholder of 
a business " is grounds for persons to be considered related persons.  Could Myanmar please 
explain wh ether this provision is implementing Article 15.4.(b) of the CVA, which provides that 
persons are related if they are legally recognized partners in business? If  Chapter 1(2)(q)(2)  
of Government Notification 91/2017 is not implementing Article  15.4.(b) of the CVA, would 
Myanmar please explain the basis for this requirement?  
6. Chapter 2(5) of Government Notification 91/2017 provides that "[i]f an importer requests, 
Method 4 and 5 may be interchangeable by applying in order. " Will Myanmar Customs  grant 
the requ est of an importer to reverse the application of Method 4 and 5, or does Myanmar 
Customs have discretion to deny the importer’s request?  
7. Chapter 3(7)(c) of Government Notification 91/2017 states that "[i]f the reasonable valuation 
could not be done under t he provisions of this Chapter, any resale, disposal or utilization of 
the goods by the buyer shall have directly or indirectly no benefit to the seller. "  Please explain G/VAL/W/329  
 
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  how this provision is consistent with Article 1 .1.(c) of the CVA, which provides that "that no 
part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will 
accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in 
accordance with the provisions of Article 8. " Does Chapter 3 (7)(c) of Government Notification 
91/2017 disallow the use of transaction value even in cases where an appropriate adjustment 
can be made, in accordance with Article 8 of the CVA, for any proceeds accruing to the seller?  
8. Chapter 3(7)(c)  of Government Notif ication 91/2017 states that "[b]uyer and seller shall not 
be related persons. " Please explain how this provision implements  Article 1 .1.(d) and 
Article  1.2 of the CVA. Does Myanmar disallow the use of transaction value in all cases where 
the buyer and sell er are related? Or, as provided in  Article 1 .1.(d) and Article 1 ,2 of the CVA, 
is transaction value acceptable where the buyer and seller are related but the relationship did 
not influence the price?  
9. Would Myanmar please explain the meaning of "consultatio n value " as used in Chapter 3 of 
Government Notification 91/2017 ? 
10. Chapter 3(8)  of Government Notification 91/2017 states that "[t]he value actually paid or to 
be paid shall be added the following …" Please explain when these a djustments are made.  Are 
these adjustments added only "in cases where specific elements which are considered to form 
a part of the value for customs purposes are incurred by the buyer but are not included in the 
price actually paid or payable for the imported goods ," or are they added more generally?  
11. Chapter 3(8)(c)  of Government Notification 91/2017 provides an addition  for "[f]ees for 
intellectual right and license directly or indirectly paid by the buyer for the goods being valued 
under a purchase agreement. " Please explain whether this provision implements the 
requirement in Article 8 .1(c) of the CVA that in order to be added to the value the royalty and 
license fee must be paid as a condition of sale of the imported merchandise. Please also explain 
whether, under Chapter 3(8)(c), the obligation must arise from a "purchase agreement " in 
order to be added as an adjustment to the price actually paid or payable.  
12. Would Myanmar p lease explain the meaning of the term "class" as used in Chapters 4 and 5  
of Government  Notification 91/2017 ? Is this meant to implement "commercial level " as used 
in Articles 2 and 3 of the CVA?  
13. Would Myanmar please confirm whether Chapter 4(14) and (15), as well as Chapter 5(19) 
and (20)  of Government Notification 91/2017  are meant to implement Article 2 .1(b) and 
Article 3 .1(b) of the CVA?  
14. With respect to Chapter 4(16)(c) and Chapter 5(21)(c)  of Government Notification 91/2017 , 
does Customs have the authority to interpret the 30 -day timeframe flexibly in accordance with 
the nature of the go ods or the industry?  
15. Would Myanmar please clarify how Chapters 4 and 5 of Government Notification 91/2017 
implement Articles 2 .2 and 3 .2 of the CVA, which provide that "[w]here the costs and charges 
referred to in paragraph  2 of Article 8 are included in the transaction value, an adjustment 
shall be made to take account of significant differences in such costs and charges between the 
imported goods and [the identical or similar goods] in question arising from differences in 
distances and modes of transport "? 
16. Would Myanmar please explain the meaning of the phrase "the supplier who sells large amount 
of quantity " in Chapter 6(22) of Government Notification 91/2017 ? Is this article meant to 
implement Article 5 .1(a) of the CVA ? 
17. Would Myanmar please explain the meaning of the phrase "being valued under the same 
conditions of goods " in Chapter 6(22)  of Government Notification 91/2017 . Is this a 
requirement in addition to those set forth in Article 5 .1(a) of the CVA?  
18. With respect to Chapter 6(22)(a) and  (b) of Government Notification 91/2017 , would Myanmar 
please clarify whether a deduction is made for the "regular commission fee " and the "profit G/VAL/W/329  
 
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  and general cost, " or whether, in accordance with Article 5 .1(a)(i) of the CVA, a deduction is 
made for one o r the other?  
19. With respect to Chapter 6(22)(a) and (b)  of Government Notification 91/2017  please also 
clarify whether, in accordance with Article 5 .1(a)(i) of the CVA, any deduction for commission 
or profit and general expenses must be in line with the usua l amounts for sales in the country 
of importation of goods of the same class or kind.  
20. Can Myanmar clarify whether  the "[t]ransport charge, insurance fee, and their related costs " 
set out in Chapter 6(22)(c)  of Government Notification 91/2017  refers  to such  charges that 
are incurred within the country of importation, outside the country of importation , including 
for international transport , or for all?  
21. Would Myanmar please clarify whether the "other fees of the importing country " referenced 
in Chapter 6(22)( d) of Government Notification 91/2017  is meant to implement the provision 
in Article 5 .1(a)(iv)  of the CVA with respect to, "national taxes payable in the country of 
importation by reason of the import ation or sale of the goods? " 
22. Could Myanmar explain which provision of the CVA is implemented by Chapter 6(23) and (24)  
of Government Notification 91/2017 ? 
23. Would Myanmar please indicate whether Article 5(2) of the CVA is implemented in its domestic 
legislation and, if so, where?  
24. Would Myanmar please explain the meaning of the phrase "of first trade class " in 
Chapter  6(25)(c)  of Government Notification 91/2017 ? 
25. Please clarify whether Chapter 7(26)(a)  of Government Notification 91/2017  is meant to 
implement Interpretative Note to Article 6 of the CVA,  which allows the customs authority 
under certain circumstances to consider information obtained from outside the country of 
importation.  
26. Please confirm that Chapter 8(28) of Government Notification 91/2017  is intended to  read, in 
relevant par t, "no customs value shall be determined based on the following provisions " 
instead of "no customs value shall not  be based on the following provisions " (emphasis added).  
27. Please explain the meaning of "[t]he lowest customs value " as used in Chapter 8(28)(f ) of 
Government Notification 91/2017 . Is this mean t to implement  the prohibition of "minimum 
customs values " in Article 7.2(f) of the CVA?  
28. Chapter 9(32) of Government Notification 91/2017  states that "[f]or some matters, tariff shall 
be upon the value of r e-imported goods. " Could Myanmar please explain under wh ich 
circumstances duties are imposed on the full value of the reimported goods and under which  
circumstances duties are imposed on the value of the overseas processing of the reimported 
goods?  
29. Article  9.2 of the CVA states that "[t]he conversion rate to be used shall be that in effect at 
the time of exportation or the time of importation, as provided by each Member. " 
Has Myanmar implemented this article in domestic legislation?  If so, can you please n otify 
this legislation?  
30. Chapter 14(43) of Government Notification 91/2017  provides, in part, that "[c]onfidential 
information shall not be disclosed without permission of the Director General of the Customs 
Department or the Customs Department other than the requirement of the law. " Would 
Myanmar please specify under what conditions the Director General gives permission to 
disclose confidential information and under the provisions of which laws confidential 
information may be disclosed?  
31. Does Chapter 14(44)  of Government Notification 91/2017 provide for an appeal to the 
administrative authority, a judicial authority, or elsewhere? Is this provision intended to 
implement Articles 11.2 of the CVA? Does Myanmar have legislation  otherwise implementing G/VAL/W/329  
 
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  the requir ement of Article 11 .2 of the CVA or implementing Article 11.3 of the CVA, which 
provides for written decisions on appeal? If so, could you please notify this legislation?  
32. Chapter 15(50)(l) of Government Notification 91/2017  provides that "[o]ther related 
documents " must be submitted to the customs officer for valuation. Wi ll Myanmar please 
specify what documents are included in "other related documents? " 
33. Chapter 15(52)  of Government Notification 91/2017  provides that "[i]f the procedures on 
customs valuati on are not complied, the Sea Customs Act shall be applied. " Can Myanmar 
provide further explanation of the application of this provision  and notify the Sea Customs 
Act? 
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