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Myanmar Customs: Advanced Yellow Card Guide

The document outlines advanced lessons on Myanmar Customs, covering HS code classification, customs duty valuation, handling restricted goods, refund processes, and the MACCS profile system. It emphasizes the importance of accurate documentation and compliance with customs regulations to avoid penalties. Additionally, it discusses ASEAN Free Trade agreements and provides case studies on common import items and their requirements.

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khanthtetmin41
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79 views2 pages

Myanmar Customs: Advanced Yellow Card Guide

The document outlines advanced lessons on Myanmar Customs, covering HS code classification, customs duty valuation, handling restricted goods, refund processes, and the MACCS profile system. It emphasizes the importance of accurate documentation and compliance with customs regulations to avoid penalties. Additionally, it discusses ASEAN Free Trade agreements and provides case studies on common import items and their requirements.

Uploaded by

khanthtetmin41
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Advanced Yellow Card Lessons - Myanmar Customs

Lesson 1: HS Code Classification Deep Dive

- Learn the tariff chapters (01-99).

- Know how to classify: electronics (85 series), medicines (30 series), textiles (61-63).

- Use Myanmar Customs Tariff Book for accuracy.

- Wrong HS Code = Red Profile or Over/Under Tax.

Lesson 2: Valuation & Customs Duty

- CIF = Cost + Insurance + Freight.

- Understand invoice value vs customs value.

- Know the difference between FOB, CIF, and C&F.

- Customs checks if declared value is too low.

Lesson 3: Restricted Goods Handling

- Identify restricted goods (e.g., lithium batteries, medicine).

- Approval by: FDA (meds), DRI (drones/explosives), MOC (cosmetics).

- ILNS is needed for many goods, sometimes with license.

Lesson 4: Refund & Re-Declaration

- Refund allowed for: overpaid taxes, double payment.

- Submit refund request via MACCS.

- Re-declaration is for wrong HS code, invoice error, or missing docs.

Lesson 5: MACCS Profile System (Green/Yellow/Red)

- Green: Auto release.

- Yellow: Document check.

- Red: Physical inspection.

- Risk factors: wrong HS, undervalue, new importer.

Lesson 6: MACCS System Codes (Common Examples)


Advanced Yellow Card Lessons - Myanmar Customs

- IDA: Air Import

- IDB: Air Import Bonded

- IDC: Courier

- IDI: Import for Investment

- IDP: Import Permit Required

- IDS: Border Trade

- EXA: Export

- TNP: Transit Non-payment

Lesson 7: ASEAN Free Trade & Form D / E

- Form D (ASEAN) and Form E (China-Myanmar) give tax exemption.

- Must be original and issued by exporting country.

- Fake or missing forms mean no exemption.

Lesson 8: Common Import Case Studies

- Phones: Restricted

- Clothing: Often license-free

- Power Banks: Need ILNS

- Cosmetics: Needs FDA or MOC approval

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