COUNTRIES IMPORT GUIDES

MYANMAR

KEY CONTROLLED COMMODITIES

Certain products will require import licenses prior to importation according to the import negative lists. Category of products subject to licensing requirements are recommended by relevant Ministries. The import license may also not be applicable to express cargo for the purpose of commercial samples and advertisement with values below US $500

For details, please visit https://eservice.myanmartradenet.com/Login/

The Government of Myanmar is currently liberalizing this requirement for obtaining an import license as a precondition to importing goods. The requirement may also not be applicable to consumers when they make e-commerce purchases.

KEY PROHIBITED COMMODITIES

BANTIQUES AND ARCHAEOLOGICALLY VALUABLE ITEMS

GOODS BEARING THE EMBLEM OF BUDDHA AND PAGODAS OF MYAN

NARCOTICS

PLAYING CARDS

GOODS APPLIED TO COUNTERFEIT TRADE-MARK OR ANY OTHER EXISTING LAW

ANY GOODS PROHIBITED BY EXISTING LAW AND REGULATION

DUTY & TAX

Duty and tax exemption threshold:The government may approve a request for tax exemption for certain kinds of shipments, following the standard customs declaration procedure.

Duty: Customs duty is levied according to the 2017 Customs Tariff of Myanmar (https://www.maccs.gov.mm/hst/Customs%20Tariff%20of%20Myanmar%202017.pdf)

TAX:

  • An advanced income tax rate of 2% is levied.
  • A specific goods tax (SGT) is levied on goods in connection with the specific goods described in the Union Tax Law
  • Commercial tax rate of 5% may apply based on the product’s classification

Value for duty and tax assessment: Duties and taxes are assessed based on the cost, insurance and freight (CIF) value.

KEY PROHIBITED COMMODITIES

In addition to commercial invoices, import licenses from the Ministry of Commerce and permission letters from relevant ministries (in case of products such as medicines, vehicles, telecommunications equipment) are required.