Goods are imported into Myanmar when they enter Myanmar’s customs territory. Different rules from relevant trade-related agencies apply to imports depending on whether they are commercial or non-commercial in nature. (Articles accompanying a traveler, such as personal clothing articles in actual use and small quantities of tobacco and alcohol are usually considered to be non-commercial and duty and tax exempt.)
The laws and regulations governing imports serve several purposes and most importers use professional agents, known as freight forwarders and customs brokers, to assist them in planning and carrying out import transactions. Below are the required steps for importing goods into Myanmar.
Registration of a Business
Sanitary and Phytosanitary (SPS) Requirements
Technical Barriers to Trade (TBT) Requirements
Customs Declaration and Required Accompanying Documents
Classification and Value
Payment of Customs Duties and Taxes
Customs Inspection of Imports
Duty Exemption under Special Order
Spotlight on the Garment Industry
In order to import goods into Myanmar, a business must first register as a company authorized to engage in international trade with the Directorate of Investment and Company Administration (DICA) through the company registry website, Ministry of Planning and Finance. According to the Myanmar Companies Law (2017), subsection 5(a)(i), there is no limitation on the length of the registrations period. For more details about registration of a business More.
The Government of Myanmar prohibits the importation of certain goods. For details about prohibited goods More.
Some goods require an import license for importation. For details about which goods require import licenses More.
If the goods importers intend to import are subject to sanitary and phytosanitary (SPS) measures, the importers will have to comply with the regulations relating to those products. For details about SPS requirements, More.
For certain types of products, it may be necessary to obtain a permit that certifies that these products conform to certain technical regulations/standards. For details about TBT requirements, More.
In order to clear Customs, imports must be accompanied by a customs declaration and required accompanying documents. For details about customs declarations, More.
Customs duty is payable on imported goods as a percentage of their declared value. For details about customs duty, More.
Once a declaration has been submitted and accepted by the Customs, the importer will be required to pay the duties. For details about assessment of customs duty, More.
Myanmar Customs examines imports to assure that they have been properly declared. For details about inspection of imports, More.
Temporary admission of imports is the procedure where goods are brought into the customs territory conditionally relieved from the payment of duties and taxes if they are intended for a specific purpose and are re-exported within a specified time frame without change in condition. For details about temporary admission, More.
A Special Order is the power of the Director General, Customs and the Minister of Planning and Finance, to permit imports to enter without the payment of duties and taxes at the time of entry. For details about Special Orders, More.