G/VAL/N/1/MMR/1  
 
14 March 2019  
(19-1561) Page: 1/11 
Committee on Customs Valuation  Original: English  
 
NOTIFICATIONS UNDER ARTICLE 22 OF THE AG REEMENT ON  
IMPLEMENTATION OF AR TICLE VII OF THE GEN ERAL  
AGREEMENT ON TARIFFS  AND TRADE 1994  
 
MYANMAR  
The following communication, dated 11 March 2019, is being circulated at the request of the 
delegation of Myanmar.  
 
_______________  
 
 
Pursuant to the provisions of Article 22 of the Agreement on Implementation of Article VII of the 
General Agreement on Tariffs and Trade 1994, I have the honour to submit Myanmar's notification 
concerning the Government Regulation on Cu stoms Valuation for the Calculation of Import Duties1. 
It is highly appreciated if the Secretariat could circulate this notification to the Members of the 
Committee on Customs Valuation of the WTO.  
_______________  
 
 
 
 
 
  
                                                
1 The original notification in English Version can be found at the official website of Myanmar Customs at 
https://www.myanmarcustoms.gov.mm/pd f/Notification%2091%20 -
2017%20(Translation%20to%20English).pdf .  G/VAL/N/1/MMR/1  
 
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  The Government of the Republic of the Union of Myanmar  
Ministry of Planning and Finance  
NOTIFICATION  
No. 91/2017  
8th Waning of Tawthalin 1379 ME  
13 September 2017  
PROCEDURES ON CUSTOMS VALUATION  
The Ministry of Planning and Finance, by exercising its power conferred by Section 30 of the Sea 
Customs Act, issues the following procedures.  
CHAPTER 1  
Title and Definition  
1.  These procedures shall be called the Procedures on Customs  Valuation.  
2.  The expressions in this procedure shall have the same meaning as described in the Sea Customs 
Act and the following expressions shall have the meaning set forth  herein:  
(a) Transaction Value  means the total price paid or payable for the imported goods by the buyer 
which is calculated in accordance with Article 8 of the Customs Valuation Agreement of t he 
World Trade  Organization.  
(b) Transaction Value of Identical Goods means sale value of those which are imported at or 
about the same time when the goods under valuation process are imported.  
(c) Identical Goods  means goods which are the same in all respects, including physical 
characteristics, quality and  reputation.  
Note:  Minor difference in appearance would not preclude goods otherwise conforming to 
the definition from being regarded as identical.  
(d) Transaction Value of Similar Goods  means s ale value of those which are imported at or 
about the same time when the goods under valuation process are imported.  
(e) Similar Goods  means goods which, although not alike in all respects, have like characteristics 
and like component materials which enable them to perform the same functions and to be 
commercially  interchangeable.  
Note:  (i)  Such goods may be commercially interchangeable in the nature of sale.  
 (ii) The quality of the goods, their reputation and the existence of a trademark are 
among the factors to be considered in determining whether goods are similar.  
(f) Deductive Value means the value of imported goods or identical or similar goods after 
deducting commission fee based on a unit price which is sold to persons having no relation 
with the supplier who sells large amount of quantity at one time in the domestic market under 
the same conditions of goods being imported or other general expenses and profit, local tax 
and other fees, and costs.  
(g) Computed Value  means CIF value  for which all of the costs are computed from 
manufacturing to final goods including costs for raw materials, same amount of profit and 
general costs of the goods which class and kind are same as the goods being valued, transport 
costs and insurance  expens es. 
(h) Fall-Back Value  means reasonable value determined based on, as much as possible, previous 
valuation method for the imported goods and information available in the Republic of the 
Union of Myanmar.  
(i) Customs Value of Imported Goods  means customs v aluation based on the value of goods 
to be imposed for customs  duties.  
(j) Production  means production of agriculture and industry products, handiwork, resource, 
mineral.  G/VAL/N/1/MMR/1  
 
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  (k) Cost means costs, fee, amount paid or to be paid in respect of production and sal e of the  
goods.  
(l) General expense  means costs and fees directly or indirectly paid for exporting the goods and 
the costs for production of goods.  
(m) Selling Commissions  means the fee paid or to be paid to the overseas agent of the seller for 
its service in selling  goods.  
(n) Buying Commissions  means the fee paid to the agent of local importer for representing the 
importer to buy the goods being  valued.  
(o) Service Fee  means amount paid for service provided by agent or intermediator who do not 
represent as the agent of seller or buyer to cause transaction. Such service fee is only subject 
to the value of the goods being  transacted.  
(p) Goods of the same class or kind  include identical or similar goods and the goods which are 
in a group or gr oups of goods produced from specific industry or industry  sector.  
(q) Related Persons  means those who meet the following requirements:  
(1) Participation as an officer or director in a business of a person;  
(2) Being shareholder of a business;  
(3) Being emp loyee and employer;  
(4) Possessing or controlling 5% or above of the shares directly or indirectly;  
(5) Controlling directly or indirectly one another among buyer and seller;  
(6) Controlling by third person on both seller and buyer;  
(7) Both seller and buyer control directly or indirectly third person;  
(8) Being members of a family.  
CHAPTER 2  
Primary Basis for Customs Value  
3.  Valuation of imported goods is not imaginary. It must be a value which reflects reasonable, fair, 
equal and actual transaction without partiality and it shall be based on the actual transaction value 
as much as possible.  
4.  Any of the following methods shall be applied in customs valuation. In doing so, the order starting 
from Method 1 shall be used u ntil the customs value is completed:  
(a) Method 1:  Transaction Value Method  
(b) Method 2:  Transaction Value of Identical Goods Method  
(c) Method 3:  Transaction Value of Similar Goods Method  
(d) Method 4:  Deductive Value Method  
(e) Method 5:  Computed Value Method  
(f) Method 6:  Fall-Back Value Method  
5.  If an importer requests, Method 4 and 5 may be interchangeable by applying in order.  
CHAPTER 3  
Transaction Value Method  
6.  Customs Value of imported goods shall be transaction value. It means that if the fol lowing 
provisions are met in the transaction, it shall be the actual value paid or to be paid in the transaction 
of goods to import to the Republic of the Union of Myanmar and calculated in accordance with the 
provisions of the General Agreement on Customs  and Trade of the World Trade  Organization.  
7.  The following shall be observed in applying Transaction Value  Method:  
(a) No restriction is applied other than the following for disposal or utilization of goods by the  
buyer:  
(1) Restrictions stipulated or required by the laws of imported country or authorities;  
(2) Area restrictions for resale of  goods;  
(3) Restrictions not affecting the value of goods  significantly;  G/VAL/N/1/MMR/1  
 
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  (b) The sale or price shall not be under the stipulation or consideration which has no cause to 
valuation of goods being  valued;  
(c) If the reasonable valuation could not be done under the 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;  
(d) Buyer and seller shall not be related  persons.  
Consultation value  
8.  The value actually paid or to be paid shall be added the  following:  
(a) The following costs and fees caused by the buyer and not included the actual value of the  
goods:  
(1) Commission an d brokerage other than buying  commission;  
(2) Packing costs for the goods together with the relevant goods being  valued;  
(3) Costs for labour or raw material in respect of  packing;  
(b) The proportionate value of the following goods and services which are n ot included in the 
value actually paid or to be paid and which are provided directly  or indirectly by the buyer 
with free of charge or  discount:  
(1) Raw materials , components and elements of imported  goods;  
(2) Equipment, images on metal, models and similar goods to be used for the production of 
imported  goods;  
(3) Raw materials  which are non -reusable after using in the production of imported goods;  
(4) Industrial construction, art, design and sketch developed in a place other tha n in the 
importing  country;  
(c) Fees for intellectual right and license directly or indirectly paid by the buyer for the goods 
being valued under a purchase  agreement  
(d) Value of any process by which importer receives profit in resale, disposal or utilization of 
imported  goods.  
9.  Customs value of imported goods is the value based on CIF value and includes the following costs 
and fees: 
(a) Costs for transport at the imported port or place;  
(b) Loading fee and maintenance charge for transport at the imported port or  place;  
(c) Costs for  insurance.  
10.  In consultation, computed amount to the value actually paid or to be paid shall be based on 
reasonable and measurable  information.  
11.  Except the above clause 8, 9 and 10, nothing shall be computed to the value actually paid or to 
be paid in order to consider customs  valuation.  
CHAPTER 4  
Transaction Value of Identical Goods Method  
12.  In applying transaction value of identical goods method, transaction value of identical goods 
which have same class and quantity of the goods being valued shall be applied in determining its  
value.  
13.  Identical goods shall meet the following  requirements:  
(a) External  appearance;  
(b) Quality;  
(c) Reputation;  
(d) Manufacturing country is same;  
(e) Producer is same.  G/VAL/N/1/MMR/1  
 
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  14.  If any of the following three events is occurred, a sale of identical goods is applied:  
(a) Sale of goods having same class but different  quantity;  
(b) Sale of goods having different class but same  quantity;  
(c) Sale of goods having different class and quantity.  
15.  If any of the following three events is occurred, consultation value shall be made for the following 
matters according to the relevant  situation:  
(a) Information for  quantity;  
(b) Information for  class;  
(c) Information for both of class and  quantity.  
16.  The requirements are as follows in order to make valuation of imported goods for applying 
identical goods  method:  
(a) Goods must be identical with the imported  goods;  
(b) The country of manufacturing the goods being valued shall be the same;  
(c) The goods being valued shall be imported at or about the same time (30 days before or after 
import) ; 
(d) The quantity and class of the identical goods previously imported shall be significantly same 
with the quantity and class of  goods being valued. (Consultation value may be made by 
adjusting the difference of quantity and class.) ; 
(e) When there are two or more transaction values for identical goods, the lowest value shall be  
applied.  
CHAPTER 5  
Transaction Value of Similar Goods  Method  
17.  In applying the transaction value of similar goods method, the transaction value of  similar goods 
which have same class and quantity of the goods being valued shall be applied in determining its  
value.  
18.  Similar goods shall meet the followi ng requirements:  
(a) External appearance and components shall be almost same;  
(b) Having same performance and it shall be replaceable;  
(c) Manufacturing country is same;  
(d) Producer is same ; 
(e) It shall be imported at or about the same time. 
19.  If any of the following three events is occurred, a sale of similar goods is applied:  
(a) Sale of goods having same class but different  quantity;  
(b) Sale of goods having different class but same  quantity;  
(c) Sale of goods having different class and quantity.  
20.  If any of the following three events is occurred, consultation value shall be made for the following 
matters according to the relevant  situation:  
(a) Information for  quantity;  
(b) Information for  class;  
(c) Information for both of class and  quantity.  
21.  The requirements are as follows in order to make valuation of imported goods for applying 
similar goods method:  
(a) Goods must be similar with the imported  goods;  
(b) The country of manufacturing the goods being valued shall be the same;  
(c) The goods  being valued shall be imported at or about the same time (30 days before or after 
import) . G/VAL/N/1/MMR/1  
 
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  (d) The quantity and class of the similar goods previously imported shall be significantly same 
with the quantity and class of goods being valued. (Consultation val ue may be made by 
adjusting the difference of quantity and class.)  
(e) When there are two or more transaction values for similar goods, the lowest value shall be 
applied.  
CHAPTER 6  
Deductive Value Method  
22.  Customs value of imported goods shall be based on a unit price, after allowing the following 
deduction, which is sold to persons having no relation with the supplier who sells large amount of 
quantity at or about the time of importing goods being valued under the same conditions of goods 
being  imported:  
(a) Regular commission  fee; 
(b) Profit and general  cost; 
(c) Transport charge, insurance fee, and their related  costs;  
(d) Customs duties and other fees of the importing  country.  
23.  If any identical or similar goods are not purchased at or abou t the time of importing goods being 
valued, the value shall be based on a unit price of imported goods which are earliest purchased under 
the same conditions of goods being imported in the importing country within 90 days after goods 
being valued are  impor ted. 
24.  If the goods are not purchased under the same conditions being imported in the Republic of the 
Union of Myanmar and the importer requests, the customs value shall be based on a unit price sold 
to persons in the Republic of the Union of Myanmar who sell large amount of quantity of imported 
goods after allowing deduction of computed value and deduction.  
25.  The following requirements shall meet to apply deductive value  method:  
(a) Such imported goods or identi cal or similar goods in the Republic of the Union of Myanmar 
shall be sold in domestic  market;  
(b) The sale of imported goods or identical or similar goods shall be at the same conditions when  
imported;  
(c) When resale is made after imported for valuation with deductive value method, it shall be 
made to the buyer who is not a related person and of first trade class;  
(d) Each price for deduction shall be the price of goods sold with largest  quantity;  
(e) Resale of imported g oods or identical or similar goods shall be at or about the same time of 
importing the goods being  valued;  
(f) It shall not be used for the sale to a person who receives goods supported and services directly 
or indirectly with free of charge or discount as stated in clause 8(b) to support the seller in the 
Republic of the Union of  Myanmar;  
(g) If imported goods or identical or similar goods are not sold on the date of importing or such 
period, the transaction value at the date earlie r than the importing date or the earliest 
transaction value within 90 days after importing may be applied.  
CHAPTER 7  
Computed Value Method  
26.  The following values shall be added when computed value method is applied:  
(a) costs for imported goods from man ufacturing stage to final goods including costs for raw 
materials, costs for final production, costs or value for other production process;  
(b) Same amount of profit and general costs of the goods which class and kind are same as the 
goods being valued and  made by producers in exporting  country;  
(c) Costs of transport by ship or flight, loading costs, fees and insurance  expenses.  G/VAL/N/1/MMR/1  
 
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  27.  The following shall be considered in computed value  method:  
(a) Customs value shall be based on information available in the Republic of the Union of  
Myanmar;  
(b) In applying computed value method, there shall be restriction for the matters in which buyer 
and seller are  related;  
(c) Producer shall, according to the process, develop and provide to the authorities of the Republic  
of the Union of Myanmar about information related to the production costs and necessary for  
verification;  
(d) Information for costs related to imported goods shall be based on transaction account of 
producer and such account shall be in accordance with th e financial principles generally  
accepted;  
(e) Information for profit and general costs shall reflect the amount of selling goods which class 
and kind are same with the goods being valued.  
CHAPTER 8  
Fall-Back Value Method  
28.  When customs valuation is undertaken with fall -back value method, no customs value shall not 
be determined based on the following provisions:  
(a) Sale price of goods produced in the Republic of the Union of  Myanmar;  
(b) Higher price between two  prices;  
(c) Price of goods in domestic market of exporting  country;  
(d) Other production costs except computed value determined for identical or similar goods in 
accordance with the provisions of Method 5 – computed value method;  
(e) Price of goods exported to other country except importing to the Republic of the Union of  
Myanmar;  
(f) The lowest customs  value;  
(g) Imaginary or unreasonable  value.  
29.  The following shall be met in applying fall -back value  method:  
(a) Making decision until the customs value is set by reasonably defining according to previous 
valuation methods;  
(b) Ensuring to be consistent with the provisions and theory of Chapter 7 of General Agreement 
on Trade and Customs of the World Trade  Organization;  
(c) Based on information available in the Republic of the Union of  Myanmar.  
30.  If importer requests, he shall be notified in writing the provisions for customs valuation and the 
method being  applied.  
CHAPTER 9  
Producing, Assembling or Re-Importing the Modified Goods  
31.  If the goods which is produced, assembled or modified overseas are re -imported by declaring 
that they will be only used in domestic, the whole or part of tariff to be paid for those goods under 
the Sea Customs Act may be exempted. However, valuation for those re-imported goods shall be 
undertaken in accordance with the provisions of this  Procedure.  
32.  In relation to such matter, imposing the import duty and taxes shall be based on computed 
value done overseas for re -imported goods. In such case, the value of re -imported goods shall be 
determined bet ween the value of temporary export to overseas and that of goods modified overseas. 
For some matters, tariff shall be upon the value of re-imported goods. If the re -imported goods 
under the sale contract are under the term of guarantee, the import duties a nd tariff imposed for 
the substituted re -imported goods shall be exempted. The list of value of goods modified or 
substituted overseas shall be submitted to the Customs  Department.  
33.  In all matters of re -import, the whole value of re -imported goods shal l be firstly determined and 
valuation shall be based on such value and shall be undertaken in accordance with the procedures G/VAL/N/1/MMR/1  
 
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  of the above clause 31 and 32. The application, valuation method and outcome for such matters 
shall be the same for all offices of the Customs  Department.  
CHAPTER 10  
Procedures for Partially Exports  
34.  "Partially export " between seller and buyer for the matters such as distribution, transportation 
or payment may be made through a customs office or other customs offices for importing  partially 
but not at one time. 
35.  The following types are included in partially  export:  
(a) Partially export from different places : The reasons for partially export of industrial 
components and factory construction materials are that they are supplied from different places 
or they are so huge to deliver by a shipment or delivery is according to the schedule of factory 
installation. The customs value of each import is only based on the value actually paid or to 
be paid for all of imported goods. Buyer makes payment to seller or seller's beneficiary by 
dividing total amount to be paid into reasonable payments. If the separate list of value for 
partially import is submitted, consultation value may be made according to calculation of 
transaction value method. If the separate list of value is not submitted, valuation shall be 
made upon total transaction value with reasonable method in accordance with general ly 
accepted financial principles.  
(b) Partially export due to quantity : Customs value shall be based on the value actually paid 
or to be paid without considering fluctuation of price occurred in the market at or after 
execution of sale contract according to the description of transaction value  method.  
(c) Partially export due to geographically distribution : Valuation of customs value for 
partially import through each customs office shall be based on the value of each partially 
import. Value actually paid s hall be computed after final import is completed.  
CHAPTER 11  
Goods not Consistent with Sale Contract or Invoice  
36.  The valuation methods for damaged goods, under standard goods and substituted goods for 
such goods are as follows:  
(a) Damaged goods : Valua tion for damaged goods shall be made as  follows:  
(1) Totally damaged goods : No valuation shall be made if there is a process that totally 
damaged goods are re -exported, abandoned or destroyed.  
(2) Having value at partially damaged goods or piece of damaged  goods : In the 
event that there is value at partially damaged goods or piece of damaged goods, 
transaction value method shall represent the value of the rest of goods which are not 
damaged. Customs value shall be determined by applying other valuation meth ods in 
order for the damaged amount.  
(b) Goods not consistent with stipulated standards: Valuation shall be made by the following 
methods for the goods which are not consistent with stipulated standards:  
(1) Re-export, abandon or destroy : No valuation shal l be made if there is a process that 
goods not consistent with stipulated standards are re -exported, abandoned or  
destroyed.  
(2) Incorrect goods or goods not consistent with standards : If goods are delivered 
even they are not consistent with stipulated sta ndards or they are delivered by mistake 
and if buyer accepts them, valuation shall be made as follows:  
(aa) Transaction value method  (Method  1): This could  not be applied because there is 
no transaction.  G/VAL/N/1/MMR/1  
 
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  (bb)  Transaction value of identical or similar method (Method 2 or 3): This may be 
applied in order from top to  down.  
(cc) Deductive value method (Method 4): This may be applied.  
(dd) Computed Value method (Method 5): This may be applied.  
(ee) Fall-back Value  method (Method 6): This may be applied.  
(c) Substitution  of goods : Valuation for substituted goods is made as  follows:  
(1) Consecutively import : For consecutively import, purchase order shall be issued that 
goods are purchased at original price. Transaction value method (Method 1) may be 
applied in the specific arrangement for original goods. Transaction value shall be 
accepted for determining customs value by transaction value method (Method 1). First 
import shall be deemed as a specific  matter.  
(2) Simultaneously import : Transaction value shall be deemed as the value for total 
numbers of import. Separate substitution with free of charge and the quantity further 
delivered shall not be considered in valuation.  
CHAPTER 12  
Computing Delivery Fee and Insurance Cost  
37.  Incoterms shall be considered in customs valuation and freight and insurance costs shall be 
computed according to the provisions of Chapter 3 of this Procedure.  
CHAPTER 13  
Self Assessment  
38.  In applying self -assessment, information provided by the seller shall be used for customs 
declaration by importer, valuation and taxation upon the imported goods because buyer fully 
possesses information relating to transaction value and commercial  information.  
39.  Self-assessment by importer itself is generally the form which facilitates trade a nd importer or 
trader is allowed to pay taxes for import as he is trusted. The amount of tariff to be paid by importer 
or buyer is known in advance through such  performance.  
40.  For self -assessment, importer may apply one of the following two  methods:  
(a) Importer may perform declaration of customs value for imported goods and make payment of 
import duties before submitting import  documents;  
(b) Though importer fulfilled the above requirements, taxes are paid after the Customs Office 
checked customs valuat ion for import, classification and other legal  requirements.  
41.  In applying self -assessment for customs valuation, importer shall observe the following 
obligations:  
(a) All of declaration documents and information required for customs valuation and ratif ication 
shall be submitted;  
(b) If the Customs Office requests, buyer or importer or agent shall accurately and correctly 
submit how transaction is made based on other information related to transaction or imported 
goods, parts included in customs value an d reasonable information for customs  value.  
CHAPTER 14  
Administrative Provisions  
Currency Exchange Rate  
42.  Valuation shall be made with weekly average exchange rate stipulated by the Customs 
Department based on daily exchange rate issued by the Central B ank of  Myanmar.  G/VAL/N/1/MMR/1  
 
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  Confidentiality  
43.  The relevant authorities shall strictly keep all information as confidentiality for mutual trust or 
customs valuation. Such confidential 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. 
Appeal against the valuation determined by the customs office  
44.  Importer has a right to appeal for the value determined by the Customs Department. The 
decision of th e Director General of the Customs Department shall be final and binding. There shall 
be no fine for doing appeal against such  valuation.  
Deposit  
45.  Importer may take the goods if he provides enough deposit which covers the highest customs 
duties to be paid for the goods being levied by guarantee of a person or by providing deposit or 
other reasonable warranty without preventing the goods by the Customs Department when final 
customs valuation is required to suspend or valuation process could not be complet ed. 
Written Request  
46.  Importer may have a right to request in writing to officer -in-charge of Valuation Unit how 
customs valuation for the goods is made. And if so requested, such officer shall reply.  
Authority of The Customs Department  
47.  If the Customs Department requests to submit statement, document, and correctness and 
accuracy of declaration submitted for customs valuation, the importer shall submit  them.  
Burden of Proof  
48.  If the Customs Department has a reason of doubt in respect o f documents declared for customs 
valuation, the importer shall be responsible for burden of proof upon such  doubt.  
CHAPTER 15  
Miscellaneous  
49.  The documents including e -documents submitted for customs valuation shall be kept up to 
seven years in accordan ce with Sub -section (a) (i) of Section 194 of the Sea Customs Act and they 
shall be submitted without fail to the Customs Officer when requested for  inspection.  
50.  The following documents shall be submitted to the Customs Officer for customs valuation:  
(a) Invoice ; 
(b) Packing List; 
(c) Letter of  Credit ; 
(d) Freight  Bill; 
(e) Insurance Bill ; 
(f) Firm Order/Purchase  Order ; 
(g) Sale Contract ; 
(h) Catalogue Price/Price List ; 
(i) Advertisements, Brochure,  Pamphlet ; 
(j) Cash Receipt/Voucher ; 
(k) Import Licence/Import  Permit ; 
(l) Other related  documents . 
51.  The decision of the Customs Department shall be final and binding in relating to customs 
valuation.  G/VAL/N/1/MMR/1  
 
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  52.  If the procedures on customs valuation are not complied, the Sea Customs Act shall be applied.  
53.  This Notification shall come into effect on the date of  publishing.  
Stipulated in Myanmar  
At the date of 13 September  2017 
            XXX 
       (Kyaw Win)  
Union Minister of Planning and Finance           
Letter: SaBa/ Finance -2/1/295 (3929/2017)  
Date: 13th September 2017  
Circulation:  
President Office;  
Office of the Union Government;  
Office of the Pyidaungsu Hluttaw;  
Office of Pyithu Hluttaw;  
Office of Amyotha Hluttaw;  
The Supreme Court of the Union;  
The Constitutional Tribunal;  
The Union Election C ommission;  
All of the Ministries;  
Union Attorney General's Office;  
Union Auditor General's Office;  
Union Civil Service Board'  
Central Bank of Myanmar;  
Nay Pyi Taw Council;  
Nay Pyi Taw Development Committee;  
All of the State/Region Government Offices;  
Anti-Corruption Commission Office;  
Myanmar National Human Rights Commission Office;  
Customs Department;  
All Other Departments of this Ministry;  
Printing and Publishing Department (With the request for dissemination in the Myanmar 
Gazette);  
All Other Divisi ons of this Ministry . 
                               Sd.  xxxx 
                                           Tun Tun Naing  
Permanent Secretary  
 
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