Special Customs Procedures

The following special customs procedures may apply to certain imports:

Special Order Procedure for Duty Free Imports

Transit and transhipment

Temporary admission

Customs bonded warehouse (duty free store)

Inward processing

Outward processing

Duty Drawback

Travelers (passengers)

Imports of goods by truck

Special economic zones (SEZs)


Special Order Procedure for Duty Free Imports

A Special Order is the power of the Director General, Customs and the Minister of Finance, to permit imports to enter without the payment of duties and taxes at the time of entry. This procedure can apply to highly perishable goods, the goods of diplomats, and certain other products. The importer must post a financial guarantee (deposit) to be permitted to use this procedure. For more information, click here. Top.


Transit and transhipment

Customs transit is the procedure where goods are transported under customs control from one customs office to another without the payment of duties and taxes. Traders that wish to tranship should file a transhipment declaration with Customs using the CUSDEC-3 Customs Transhipment Form.

In Myanmar, the ASEAN transit agreement has not yet been implemented. However, Customs applies limited trade transit procedures, permitting the movement of cargo from one vessel to another in port or the movement of goods to the port and then to another vessel (known as “retention procedures”). In addition, transit is permitted between customs offices and through Myanmar to another country. For all transit procedures Customs assesses a fee of 2.5% of the value of the cargo. For more information on transit procedure, click hereTop.


Temporary admission

Temporary admission 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. This is useful for trade shows, visiting musicians traveling with their instruments, etc.  Internationally, ATA carnets, serving as both a customs declaration and financial guarantee, are used to effect temporary admission in most countries. Myanmar has not adopted ATA carnets but does have a temporary admission procedure. Top.


Customs bonded warehouses (duty free store)

Customs warehousing procedure is the procedure where goods are stored under Customs control without the payment of duties and taxes. (Myanmar has currently implemented this only for duty free shops but is in the process of adopting this procedure generally.) Myanmar currently has only an airport warehouse. Duty free stores at airports and land borders are a special form of customs warehouse where international travelers can purchase goods without the imposition of duties and taxes. Warehouse operators must provide a financial guarantee to Customs. For more information, click hereTop.


Inward processing

Inward processing is the procedure where goods can be brought into the customs territory conditionally relieved from the payment of duty and taxes, on the basis that they are intended for manufacturing, processing or repair and they will then be exported. Myanmar currently has an inward processing procedure known as importation by “cutting, making and packaging” (CMP) in the garment industry and “contract, manufacturing, practices” in certain other industries (industrial and fishery enterprises). Manufacturers using this procedure must provide a financial guarantee to Customs and normally export the finished product within one year. Click here  for more information about CMT. Top.


Outward processing

Outward processing is the procedure where goods that are in free circulation in the customs territory may be temporarily exported for manufacture, processing or repair and then returned with a total or partial exemption from duties and taxes. Myanmar has a customs procedure called “repair and return” that is equivalent to outward processing. A repair and return license is required from the Ministry of Commerce. Top.


Duty Drawback

Drawback procedure means the Customs procedure, when goods are exported, that provides for a total or partial repayment of duties and taxes. In Myanmar imports of machinery and equipment that are re-exported are eligible for duty drawback. The goods must be re-exported within two years of importation, however a one-year extension is possible. Under the current procedure, seven eighths of the customs duty paid on the goods will be refunded on re-export. The drawback claim must be made at the time of re-export and the goods must be easily identifiable. Claims are normally processed within six months. Top.


Travelers (passengers)

A traveler is a person who temporarily enters a country in which he or she does not normally reside or a person who leaves or returns to a country in which he or she normally resides. Travelers entering Myanmar must submit a customs declaration using the CUSDEC-CR Customs Declaration Form for passengers. 

Myanmar has adopted a dual channel customs control system, allowing travelers on arrival to chose between the green “nothing to declare” channel and the red “something to declare” channel. A foreign traveler’s personal effects are exempt from duty and tax. Foreigners must declare foreign currency exceeding USD 10,000; citizens of Myanmar must declare all foreign currency. Duty and tax free allowances apply to up to 2 liters of beverage alcohol, up to 150 ml of perfume, up to 400 cigarettes, and certain other items.  For more information on Customs regulations for passengers, visit the Myanmar Customs Website. Top.


Myanmar requires cargo trucks and trailers from other countries to be offloaded and then on-loaded to Myanmar registered trucks and trailers at border crossing points. In other countries in the region only the truck and driver are exchanged at the border. Top.


Special economic zones (SEZs)

Myanmar has created special economic zones to encourage foreign direct investment and the export of manufactured goods. Special economic zones are areas that are geographically within a nation but are outside a nation’s customs territory for the purpose of the collection of customs duties and other indirect taxes (such as excise and sales taxes). Businesses located in SEZs frequently conduct export processing operations, taking advantage of duty and indirect tax exemptions. SEZs have been used by China, Vietnam and other countries to encourage FDI and to experiment with new economic policies. Myanmar’s SEZ legislation was revised in 2014. Under this law, investors who carry out business in a SEZ are eligible for a variety of tax exemptions and reductions. For details, click here to review the SEZ law. The Government currently plans to establish 3 SEZs: Dawei, Kyaukphyu, and Thilawa. Infrastructure is being developed for Dawei. Dawei is not operational. Kyaukphyu is also at an early stage of development. Factories have located in Thilawa but only one has started operations. Top.