Myanmar

According to the Sea Customs Act, there is no requirement for the mandatory use of customs brokers in Myanmar. In addition, current regulations and procedures, there is no stipulation for the mandatory use of customs brokers.

Section 4 of the Sea Customs Act mentioned that the agent of the owner of goods will be deemed the owner for certain purposes. Section 202 states that the responsibilities of the Customs-house agent for Customs declaration, calculation, and payment of duties and taxes and other amounts payable.

According to Sea Customs Act, Section203, The clerk, servant or agent of any person or mercantile firm may transact business generally at the custom-house on behalf of such person or firm: Provided that the (Competent Customs Official) may refuse to recognize such clerk, servant or agent unless such person or a member of such firm identifies such clerk, servant or agent to the (Competent Customs Official) as empowered to transact such business, and deposits with the (Competent Customs Official) an authority in writing duly signed, authorizing such clerk, servant or agent to transact such business on behalf of such person or firm.

The procedures for customs brokers were outlined in Notification No. 74/2020 by the Ministry of Planning, Finance, and Industry. Paragraph No. 4 of the notification provides that any person who meet the standard qualification by customs department may make a customs declaration for their own business. This notification and its implementations were properly published and communicated to the National Committee on Trade Facilitation (NCTF).

Further information related to the law and regulation can be accessed online through the website of the Myanmar Customs Department:
https://www.customs.gov.mm/.