အေမး။
အေမြေပးရန္ ရည္ရြယ္ၿပီး ကိတၱိမ သားသမီးအျဖစ္ ေမြးစားရာတြင္ အရပ္စာခ်ဳပ္ျဖင့္ ေမြးစားႏုိင္သလား။
အေျဖ။
ကိတၱိမ ေမြးစားစာခ်ဳပ္ျပဳလုပ္လွ်င္ စာခ်ဳပ္စာတမ္း မွတ္ပံုတင္႐ံုးတြင္ မွတ္ပံုမတင္မေနရ မွတ္ပံုတင္ရသည္။

[စာခ်ဳပ္စာတမ္းမွတ္ပံုတင္ဥပေဒ ပုဒ္မ-၁၇]

အေမး။
ဗုဒၶဘာသာ ဓေလ့ထံုးတမ္းအရ အဆန္ဘက္တြင္ရွိေသာ ေသြးရင္းေဆြမ်ိဳးမ်ားႏွင့္ အစုန္ဘက္တြင္ရွိေသာ ေသြး၀က္ ေဆြမ်ိဳးမ်ား ယွဥ္ၿပိဳင္ၿပီး အေမြလုေသာ္ မ်ိဳးဆက္တူလွ်င္ မည္သည့္ဘက္က ရမည္နည္း။
အေျဖ။
မ်ိဳးဆက္တူေစဦးေတာ့ အဆန္ဘက္မွာရွိေသာ ေသြးရင္းေဆြမ်ိဳးမ်ားက ရရွိသည္။

[မစၥစ္ကတ္၀ု ႏွင့္ ေမာင္ဆင္၊ ေအအုိင္အာရ္၊ ၁၉၃၈၊ ရန္ကုန္ ၇၄]

အေမး။
လက္ထပ္ေပါင္းသင္းပါမည္ဟူေသာ ကတိျပဳခ်က္မပါဘဲ မိိန္းမႏွင့္ ေယာက္်ား ႏွစ္ဦးသေဘာတူ ဆက္ဆံခဲ့ၾကၿပီးေနာက္ မိန္းမတြင္ ပဋိသေႏၶရွိလာရာ မိန္းမက ေယာက္်ားအေပၚ ေလ်ာ္ေၾကးေတာင္းခြင့္ ရွိသလား။
အေျဖ။
ဤကိစၥမ်ိဳးသည္ ႏွစ္ဦးႏွစ္ဖက္ ကုိယ့္က်င့္တရား ပ်က္ျပားေစျခင္းေၾကာင့္ ေပၚေပါက္လာသည့္ ကိစၥျဖစ္သည္။ ထို႔ေၾကာင့္ မိမိကုိယ္တုိင္ အက်င့္စာရိတၱ ပ်က္ျပားသျဖင့္ ေပၚေပါက္လာသည့္ကိစၥတြင္ တရားဥပေဒ၏ အကူအညီကို ေတာင္းဆိုရန္မသင့္။ ႏွစ္ဦးစလံုး ညီတူညီမွ် အျပစ္ရွိသူမ်ား ျဖစ္ျခင္းေၾကာင့္ ႐ံုးေတာ္ အကူအညီကို မည္သူမွ် မရထိုက္။ တရားမွ်တမႈကို လိုလားသူသည္ မိမိကုိယ္တုိင္ သန္႔ရွင္းရမည္ဟူေသာ ေရာမလူမ်ိဳးတို႔၏ ဆို႐ိုးစကားကိုလည္း သတိခ်ပ္သင့္ေပသည္။
[ေမာင္သန္းေဌး ႏွင့္ မပု (ေခၚ) မသန္းရင္၊ ၁၉၆၆၊ ျမန္မာႏိုင္ငံ စီရင္ထံုး၊ ၁၀၂၁]



အေမး။
သြာႏုတၱသားသမီး ျဖစ္သည့္အခ်က္ ထင္ရွားလွ်င္ မိဘအေမြ ဆက္ခံရန္ ဆံုး႐ံႈးသည္ျဖစ္ရာ ယင္းဆံုး႐ံႈးမႈသည္ ေျမးမ်ားတုိင္ေအာင္ အက်ံဳး၀င္သလား။
အေျဖ။
သြာႏုတၱသားသမီး ျဖစ္သည္မွာ ထင္ရွားလွ်င္ မိဘအေမြ ဆက္ခံရန္ ဆံုး႐ံႈးေသာ္လည္း အဆိုပါသားသမီးမွေမြးသည့္ ေျမးမ်ားသည္ အဘိုးအဘြား၏ အေမြကို ဆက္ခံခြင့္ရွိသည္။

[ခ်န္ယူဂီး ႏွင့္ မစၥစစ္အိုင္းရစ္ေမာင္စိန္၊ ၁၉၅၃၊ ျမန္မာႏိုင္ငံစီရင္ထံုး၊ စာ ၂၉၄]

အေမး။
မုသားသက္ေသခံရန္ ေမာင္ေမာင္က ေမာင္ဘကို လံႈ႔ေဆာ္သည္။ သို႔ေသာ္ ေမာင္ဘက မုသားသက္ေသ မျပဳ။ ယင္းအတြက္ ေမာင္ေမာင္တြင္ အျပစ္ရွိပါသလား။
အေျဖ။
ေမာင္ေမာင္သည္ ျပစ္မႈကို က်ဴးလြန္ရာေရာက္သည္။ အျပစ္ရွိသည္။
[ျပစ္မႈဆုိင္ရာဥပေဒပုဒ္မ ၁၁၆]

အေမး။
လင္သည္ မယား၏ ခြင့္ျပဳခ်က္ျဖင့္ ရဟန္းျပဳ (ဒုလႅဘရဟန္းမဟုတ္) ၿပီး လူျပန္ထြက္ေသာ္ လင္ခန္း မယားခန္း ျပတ္သလား၊ မယားစရိတ္ေပးရန္ လိုသလား။
အေျဖ။
လင္သည္ မယား၏ သေဘာတူညီခ်က္ျဖင့္ ရဟန္းျပဳသည္။ (ဒုလႅဘရဟန္းမဟုတ္) ေလးႏွစ္ေက်ာ္သည့္အခါ ထိုသူ လူထြက္လာရာ မယားက မယားႏွင့္ကေလးစရိတ္ရလုိေၾကာင္း ေလွ်ာက္ထားသည္။ ၎အမႈတြင္ ေယာက္်ားသည္ မယား၏ သေဘာတူညီခ်က္ျဖင့္ လူ႔ေလာကကို စြန္႔ခြာရန္ ရည္ရြယ္၍ ရဟန္းေဘာင္သို႔ ကူး၀င္ျခင္းျဖစ္ေသာေၾကာင့္ လင္ခန္းမယားခန္း ျပတ္စဲခဲ့ၿပီးျဖစ္သည္။ ထို႔ေၾကာင့္ မယားတြင္ စားစရိတ္ရပိုင္ခြင့္မရွိ၍ ကေလးစရိတ္သာရသည္။

[ေမာင္ၫြန္႔တင္ ႏွင့္ မပု၊ ၁၉၅၄၊ ျမန္မာႏုိင္ငံစီရင္ထံုး၊ စာ ၇၆]

Background

According to the evidence of recorded history, Myanmar Customs Department was established since the Royal Kingdom of Myanmar. As from March 1755, Dagon (Yangon) became modern port, after King Alound Phaya had occupied Dagon (Yangon), in 1754. King Alound Phaya appointed Mr. Gregory, Armenian nationality to act as Collector of Customs. Mr. Gregory is the first and fore most Director General of Myanmar Customs Department.

Myanmar Customs Department passed through the following eras by playing key role in collection of duty and taxes:

a) Myanmar dynasty

b) British Colony

c) Japanese Army

d) Before Independence

e) After Independence

f) Socialist

Now Myanmar Customs Department is under the control and guidance of Ministry of Finance and Revenue.

Mission

The mission of the Myanmar customs is to "achieve trade facilitation through simplification of customs procedures, without adversely effecting customs control objectives to maintain proper collection of revenue".

Objectives

In order to meet the mission the below-mentioned objectives had been drawn up:

a) To enhance revenue collection through trade promotion;

b) To prevent evasion and loss of revenue by implementing effective control measures;

c) To collect data for compilation of statistics on international trade;

d) To modernize and standardize customs procedures to be inline with international practices;

e) To co-operate and co-ordinate with other allied law enforcement agencies; and

f) To promote public image by enhancing integrity of customs personal.

Role & functions

The Role & functions were set up and stipulated so as to implement the objectives:

a) To examine and monitor importation and exportation of goods;

b) To examine passengers and their baggage entering or leaving Myanmar ;

c) To assess and levy duties and taxes;

d) To enforce the provisions of the Sea Customs Act, Land Customs Act ,Tariff Law and other related acts and laws ;

e) To combat commercial fraud; and

f) To ensure that all goods entering or leaving the territory of Myanmar are; and correctly entered in conformity with the laws and procedure of the customs duty.

Organization structure

There are two types of organization such as profit organization and non-profit organization around the world. Myanmar Customs Department is non-profit organization and organizational structure is divisional structure, an organization in which departments are grouped based on similar organization output. She was organized with seven divisions have managed by Director General through Deputy Director General and each division is head by Director and namely:

a) Administrative Division;

b) Export, Import Control Division;

c) Preventive Division;

d) Investigation Division;

e) Finance and Inspection Division;

f) Supply and Transport Division; and

g) Outstations Control Division.

Regional customs offices

Regional customs offices were divided into six regions and Township Custom Offices were established under each State and division Customs Office:

a) Region 1: Mandalay/Sagaing divison /Kachin 8

Chin State

b) Region 2: Eastern/Southern shan/Kayah state 7

c) Region 3: Mon/ Kayin state 4

d) Region 4: Rakhine state 4

e) Region 5: North Eastern shan state 2

f) Region 6: Taninthari division 3

g) Pathein ( direct control by HQ ) 1

TOTAL 29

Laws, rules and regulations

Customs Serviced play an integral role in world commerce. They have the essential task of enforcing the law, collecting duties and taxes, providing prompt clearance of goods and ensuring compliance. Two types of laws, rules and regulations were mandated:

a) Main laws, rules and regulations

1) The Sea Customs Act (1787)

2) The Land Customs Act (1924)

3) The Tariff Law(1992)

b) Related laws, rules and regulations