The Minister may, by notification in respect of goods exported from
Myanmar of goods imported into Myanmar by Land, sea or air-
(a) determine the nature and type of goods on which customs-
duties are assessable and also cancel or insert any goods in
the list of goods on which customs-duties are assessable;
(b) classify the quality of each goods in determining under sub-
section (a) and lower or raise the grade in such classification
of quality;
(c) determine the tariff value on goods on which customs-duties
are assessable under sub-section (a) and (b) and reduce or
enhance the tariff value so determined;
(d) determined the tariff based upon the tariff value and reduce
or enhance the tariff so determined;
4. The Minister may , in determining the tariff under section 3, sub-
section (d) determine, by notification tariff at a special reduced rate in respect
of goods exported or imported by the border areas and may reduce on enhance
the tariff so determined.