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Myanmar Procedures for Export and Import and Customs Clearance

1. Procedures for Export and Import

An enterprise permitted under the Foreign Investment Law has to be registered as exporter importer upon business recuirement. with the Export Import Registration Office, Directorate of Trade.

The Registration of Exporters/Importers

The following persons or enterprises can be registered at the Ministry of Trade as exporters/importers:

- A citizen or an associate citizen or a naturalized citizen of the Union of Myanmar
- Partnership firms
- Limited companies or joint venture corporations, formed under the Myanmar Companies Act 1958 or Special Company Act 1950
- Co-operative societies, registered under the Union of Myanmar Co-operative Law, 1970

Registration Fee

The fee for registration as exporter/importer is Ks 5,000 for one year and Ks 10,000 for three years. The same fees are payable on renewal.

Goods which may be Exported

Myanmar products can be exported with the exception of some selected items like teak, rice, etc. under the export licence issued by Ministry of Trade.

Export Licence Fee

Generally there is no export licence fee. However, if hardwoods are to be exported in log form. the following service fees are payable to the Ministry of Trade.

Validity Period of Export Licence

The validity period of export licence is normally 6 months. If necessary, the period may be extended by the Ministry of Trade.

Goods which may be Imported

All goods which are not prohibited by the respective government department, can be imported under the import licence issued by the Ministry of Trade.

Import Licence Fee

Import licence fees are payable on all imports from abroad, it includes those imports for which import permits are not required, those imported by means of a permit, an import licence or open general licence; imports through the border and those imported for general trading purposes by the State Economic Enterprises (SEEs), government departments, co-operatives and private enterprises. Licence fees must be paid according to the specified rate for import of goods on consignment basis either by SEEs or private enterprises and entrepreneurs.With a view to reducing the cost of living and to being competitive under the market economy, the Ministry ofTrade has issued an Import Licence Fees Order on June 28, 1991, revising the licence fees payable on commodities imported from abroad with effect from July 1, 1991.

The import licence fees payable on the C.I.F (Yangon) value of goods imported from abroad ranges from a minimum fee of K 250 to a maximum of K 50,000 as follows:

Licence fees must be paid before the date prescribed in the import licence/permit. Those import licence/permit for which licence fees have been paid may be extended by another three months, if such extension is necessary.

If amendment of any item mentioned in the original import licence/permit is to be made, a fee of 500 Kyats for each item so revised or 2 per cent of the total value of the licence or permit, whichever is less, must be paid as correctional fees.

Exemption from licence fee has been granted to organisations, companies and joint venture corporations permitted by the Union of Myanmar Foreign Investment Law on the import of such goods as machinery, equipment, instruments, machinery components, spare parts and materials used in the enterprise and imported as they are actually required for use during the period of construction, with foreign capital prescribed by the Union of Myanmar Foreign Investment Commission. Such exemption also includes raw materials and packing materials imported for the first 3 years commercial production in order to export finished goods following the completion of construction.

Note: If it is beneficial to the State and to the organisations, companies and joint venture corporations in which investment is made, exemption from the levy of import licence fee will be granted as may be appropriate for a further period after the completion of the said 3 years.

Although the enterprises permitted under the Union of Myanmar Foreign Investment Law are granted exemption from import licence fees they will be allowed to import only after obtaining an Import Licence or Open General Licence.

Exemption of import licence fee on imported raw materials for the production of finished goods for general trading within the Union of Myanmar, which is not covered by the permit of the Union of Myanmar Foreign Investment Commission will not be granted. With effect from February 1993, the following items have been exempted from licence fees:

a. fertilisers.
b. agricultural machinery and implements.
c. pesticides.

Validity Period of Import Licence

The validity period of import licence is normally 6 months. However, if requested, this period may be extended by the Ministry of Trade.

Export Procedure

1. Registered exporter must obtain an export licence, in conformity with the rules and regulations laid down by the Directorate of Trade. No fee is charged for the issuance of an export licence.

2. An irrevocable Letter of Credit has to be opened at the Myanma Investment and Commercial Bank by the buyer through a correspondent or acceptable bank.

3. The vessel the cargo is to be shipped by has to be nominated by the buyer.

4. Myanma Port Authority has to be contacted for the shipment of cargo that is to be shipped on F.O.B. basis.

5. Preshipment inspection, if required, will be conducted by Inspection and Agency Services with respect to specification, weight, quality and packing.

6. Details of the cargo, such as shipping bills, other shipping documents and customs pass etc., must be presented to the Bank for transaction.

Import Procedure

1. Registered importer is required to open foreign exchange account at a Bank in order to apply for an import licence from the Directorate of Trade.

2. In applying for an import licence, the application shall have attached the sales contract and/or proforma invoice mentioning detailed specifications, mode of packing, and delivery phasing.

3. Import licence fees payable on the C.l.F. (Yangon ) value of the goods imported from abroad is mentioned under Chapter IV.

4. An irrevocable letter of credit (L/C) has to be opened by the importer at the Bank.

5. If the purchase is made on F.O.B. basis, the importer has to secure insurance from Myanma Insurance and freight booking from Myanma Five Star Line.

6. After receiving shipment advice from the suppliers, the importer has to arrange for the clearance of the goods.

2. Customs Clearance Procedures for Export and Import

The Tariff Law was enacted on March 12, 1992 with a view to assisting the market economy system in order to facilitate external trade. In accordance with the Law, a notification was issued to regulate the classification of imported goods and assessment of duties. For modernisation and standardisation, in line with the international practice, the Harmonized Commodity Description and Coding System (H.S) was introduced in April 1992.

Customs Declaration Form for Import/Export Clearance

Under the existing rules and regulations all incoming consignments of goods must be cleared through the Customs Department under an Import Declaration form (CUSDEC - 1). The Import Declaration form is to be accompanied by the following documents:

1. Import licence / permit
2. Invoice
3. Bill of Lading or Air Consignment Note
4. Packing list
5. Other Certificates and permits issued by the relevant Government Departments as a condition for Import.

Customs duty is payable according to the tariff schedule. Import duty is levied on the tax base, assessable value, which is the sum of C.l.F. value and landing charges of 0.5 per cent of C.I.F. value. Together with customs duty, Commercial tax is levied on the imported goods basing on the landed cost which is the sum of assessable value and import duty. These taxes are collected at the point of entry and the time of clearance.


On the shipment of export commodities an Export Declaration Form (CUSDEC - 2) must be submitted to the Customs Department together with the following documents:

1. Export licence / permit
2. Invoice
3. Packing list
4. Sales Contract
5. Shipping Instruction
6. Letter of Credit or General Remittance Exemption Certificate
7. Payment advice referring Inward Telegraphic Transfer Private No./Inward Telegraphic Transfer Government No.
8. Sample of goods
9. Forest pass for the shipment of forestry produce
10. Health Certificate for the export of live animals
11. Forest permit for the export of wild live animals
12. Other certificates and permits as required by the government agencies concerned.

Customs duty is levied on exported goods according to the tariff schedule and export duty is levied on the tax base F.O.B value.

Customs Declaration Form for Transit Trade

All commodities, not for domestic consumption and imported for transit trade, are required to furnish the prescribed form, ie. CUSDEC - 3, attached with the following documents:

1. Bill of Lading or air consignment note or truck note

2. Transit Trade Licence or permit issued by the Ministry of Trade

3. Commercial Invoice

4. Sales contract between seller and buyer or contract between seller and authorised agent

5. Guarantee bond, undertaken in strict compliance with regulations: failure to export will be dealt with according to the existing law.

Transit duty is based on the C.l.F. value of the imported goods and will be levied at 2.5% ad valorum rate.

Clearance under Special Order

A special order may be granted for rapid clearance of the following types of goods imported by sea or air:

1. Perishable goods

2. Goods immediately required by government projects and enterprises

3. Live animals, human remains.

Temporary Importation

Commodities, imported temporarily for inward processing. such as industrial raw materials, packing materials are exempted from customs duty for a period of two years under bond to re-export within a time limit.

Claims for Drawback

Seventh-eighth of the customs duty paid on goods that could be easily identified will be refunded when such goods are withdrawn from the country again under the drawback facility in accordance with the following conditions :-

1. The re-export goods must be identical with those imported on payment of duty.

2. Two years must not have elapsed since their importation in cases where the port of re-export is the same as that of import. The time may be extended up to three years on application.

3. The re-export goods must not be included among the articles declared to be incapable of being identified.

4. The goods must not be re-exported to a port to which shipment under claim for drawback is prohibited.

5. The goods exported must not be of less value than the amount of drawback claimed.

6. The claim for drawback should not ordinarily be less than 5 kyats in respect of any single shipment.

7. The goods must not be included among the articles declared to be prohibited or restricted.

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