This law shall be called the Tariff Law.
2. The following expressions contained in this Law shall have the meanings given here under;-
(a) Customs- Duties means the duties to be paid in respect of goods exported from Myanmar
or goods imported into Myanmar;
(b) Tariff Value means determination of value of tariff of goods on which customs- duties are assessable
under this law;
(c) Tariff means the percentage determined to be levied on the value of tariff of goods on which
customs-duties are assessable under this Law. In addition, this expression also includes the rate
determined to be levied on the quantity, weight or measurement of goods on which customs-duties
are assessable under this Law;
(d) Minister means the Minister of the Ministry of Planning and Finance.