Myanmar Customs Information

Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below: 

4.2.1 Myanmar Government Contact List

Emergency Response:

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government.  When this occurs, there is usually a streamlined process to import goods duty and tax free.]

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones

Agreements / Conventions Description

Ratified by Country?

(Yes / No)

WCO (World Customs Organization) member

Yes

Annex J-5 Revised Kyoto Convention

Yes

OCHA Model Agreement

Yes

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

n/a

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

Transit duty was abolished with effect from 1st January 2000 as a fulfillment of our commitment to the ASEAN agreement on the Facilitation of Goods in Transit. The Green Lane System has been laid out by ASEAN Customs Administrations for the rapid clearance of goods of ASEAN origins for the development of intra-ASEAN Trade. The GLS has been being implemented in Myanmar since 1st January 1999. Customs Value Declaration Form (CUSDEC 4) was prescribed with effect from 1st April 1999 to provide the implementation of the WTO Valuation Agreement. One of the ASEAN commitments, CEPT Product List and Tariff Reduction Plan, was notified accordingly as it is a basic need for the implementation of the Agreement of the CEPT Scheme for AFTA. Although the notification for the whole CEPT package had been issued, with intention to clarify the importers and exporters concerning with the CEPT, CEPT products list has been notified by the Ministry of Finance and Revenue to reduce the tariff to 5% on 62 CEPT products in compliance with H.S Code with effect from 1 January 2000.

Exemption Regular Regime (Non-Emergency Response)

[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]

Ministry of Finance and Revenue (Customs Branch) Notification no 586, and exemption from Import Regulation and Permission to import made under Ministry of Trade Development Memorandum, no 33. Hta Kha 55 dated 6 March 1956. However, the procedure was given to us by the Customs Clerance Office and Ministry of Commerce and WFP has Basic Agreement between the Government of the Union of Myanmar and the United Nations World Food Programme. The tax free certificate has to be obtained on a case to case basis for all commodities coming in. No written documentation provided.

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

  •  Firstly the request for exemption is sent to the counterpart ministry for eg. to the Progress of Border Areas & National races of Myanmar. Further to, the initially approved request is forwarded to Foreign Economic Relations Department (Ministry of National Planning & Economic Development). The second and final approval is basically final confirmation of the duty free status.

Non Governmental Organizations

  •  Request for Exemption is sent to relevant authority for e.g. Ministry of Social Welfare or Health (each INGO oftenly has a different relevant Ministry appointed to deal with in this regard, it is usually relevant to the type of programmes). Further to, the Request is approved by Ministry of Commerce and the final approval letter isssued to an NGO.

Exemption Certificate Application Procedure

Please note that in Myanmar the exemption certificate procedure is not very clear and defers often subject to sudden changes in the internal system. The below explained procedure is the standard one in addition to special order procedure, both are used simultaniously. This is called the “special order” procedure which is normally used to expidite the process

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

  •  Commercial Invoice, Packing list, Bill of Lading/Air Way bill, Covering Request Letter

Process to be followed (step by step or flowchart)

  •  Request for Exemption is sent to its counterpart ministry of Progress of Border Areas & National races and development affair of Myanmar, further to Request to Foreign Economic Relations Department (Ministry of National Planning & Economic Development) – it takes about two to three weeks to receive an approval – after approval is received it is handed of to the freight forwarding agent for handling custom clearance.

Exemption Certificate Document Requirements

 

FoodShelter,Wash and educationMedicinesVehicles and Spare partsStaff and office suppliesTelecoms equiment
Invoice
Yes, pro-forma invoice, 1 copy applies to UN and NGOs
Yes, pro-forma invoice, 1 copy applies to UN and NGOs
Yes, pro-forma invoice, 1 copy applies to UN and NGOs
Yes, pro-forma invoice, 1 copy applies to UN and NGOs
Yes, pro-forma invoice, 1 copy applies to UN and NGOs
Yes, pro-forma invoice, 1 copy applies to UN and NGOs
AWB, BoL, or Other Transport Documents
Yes, 3 copy applies to UN and NGOs
Yes, 3 copy applies to UN and NGOs
Yes, 3 copy applies to UN and NGOs
Yes, 3 copy applies to UN and NGOs
Yes, 3 copy applies to UN and NGOs
Yes, 3 copy applies to UN and NGOs
Donation Non-Commercial Certificate
Yes, one original and one copy, same for NGO and UN
Yes, one original and one copy, same for NGO and UN
Yes, one original and one copy, same for NGO and UN
Yes, one original and one copy, same for NGO and UN
Yes, one original and one copy, same for NGO and UN
Yes, one original and one copy, same for NGO and UN
Packing List
-
Yes, 2 copy for NGO and UN
Yes, 2 copy for NGO and UN
Yes, 2 copy for NGO and UN
Yes, 2 copy for NGO and UN
Yes, 2 copy for NGO and UN
Other Documents
1 original and 1 copy of  phyto sanitary, fuminigation, radiation and GMO  certificates with covering request letter for UN and NGOs
Covering Request Letter for UN and NGOs
1 original and 1 copy of batch certificate,  cerificate of analyses, usage instructions and Covering Request Letter for UN and NGOs
1 copy of Cataloge (proof of what kind of vehicle and usage) Covering Request Letter for UN and NGOs
1 copy of cataloge (proof of usage intensions Covering Request Letter for UN and NGOs
1 copy of cataloge (proof of usage intensions),  Covering Request Letter,  for UN and NGOs

Customs Clearance

General Information 

Customs Information

Document Requirements

Invoice, Packing List, AWB/BL, Donation Certificate

Embargoes

Arms

Prohibited Items

Explosives and Arms; playing cards, gambling equipment, antiques, archaeological items and pornography are prohibited. Jewelery, electrical goods and cameras must be declared; failure to do so may result in visitors being refused permission to export it on departure. Video cameras will be held in safe custody at the airport and will be returned on departure. Currency restrictions: The import and export of local currency is prohibited

General Restrictions

Example: Genetically Modified Organisms (GMO) commodities are not allowed in the country.

Customs Clearance Document Requirements

 

FoodShelter,Wash and educationMedicinesVehicles and Spare partsStaff and office suppliesTelecoms equiment
D&T Exemption Certificate
Yes, if available, Original, 1 copy, applies to UN and NGOs
Yes, if available, Original, 1 copy, applies to UN and NGOs
Yes, if available, Original, 1 copy, applies to UN and NGOs
Yes, if available, Original, 1 copy, applies to UN and NGOs
Yes, if available, Original, 1 copy, applies to UN and NGOs
Yes, if available, Original, 1 copy, applies to UN and NGOs
Invoice
Yes, pro-forma invoice, 1 copy applies to UN and NGOs
Yes, pro-forma invoice, 1 copy applies to UN and NGOs
Yes, pro-forma invoice, 1 copy applies to UN and NGOs
Yes, pro-forma invoice, 1 copy applies to UN and NGOs
Yes, pro-forma invoice, 1 copy applies to UN and NGOs
Yes, pro-forma invoice, 1 copy applies to UN and NGOs
AWB, BoL, or Other Transport Documents
Yes, 3 copy applies to UN and NGOs
Yes, 3 copy applies to UN and NGOs
Yes, 3 copy applies to UN and NGOs
Yes, 3 copy applies to UN and NGOs
Yes, 3 copy applies to UN and NGOs
Yes, 3 copy applies to UN and NGOs
Donation Non-Commercial Certificate
Yes, one original and one copy, same for NGO and UN
Yes, one original and one copy, same for NGO and UN
Yes, one original and one copy, same for NGO and UN
Yes, one original and one copy, same for NGO and UN
Yes, one original and one copy, same for NGO and UN
Yes, one original and one copy, same for NGO and UN
Packing List
Yes, 2 copy for NGO and UN
Yes, 2 copy for NGO and UN
Yes, 2 copy for NGO and UN
Yes, 2 copy for NGO and UN
Yes, 2 copy for NGO and UN
Yes, 2 copy for NGO and UN
Phytosanitry Certificate
Yes, 2 copy, for UN and NGOs
No
No
No
No
No

NOTE: There is no written document or information which can be obtained from the Customs Department as such. It will depend on the type of emergency, area where the emergency occurs and other factors to establish and streamline the emergency customs clerance procedure, the information will be kindly provided at the time by the respectful relevant department. Please find an Interagency and WFP Contingency plans for more information.

For information on Myanmar customs contacts and focal point details, please see the following link: 

4.2.1 Myanmar Government Contact List