မြန်မာနိုင်ငံမှကုန်စည်တင်သွင်းခြင်းဆိုင်ရာလမ်းညွှန်

တင်သွင်းသူတစ်ယောက်သည် စီးပွားရေးနှင့်ကူးသန်းရောင်းဝယ်ရေးဝန်ကြီးဌာန၊ ကုန်သွယ်ရေးဦးစီးဌာနတွင် တင်ပို့သူ/တင်သွင်းသူအဖြစ် မှတ်ပုံတင်ရမည်။ မှတ်ပုံတင်သက်တမ်းသည် ၃ နှစ် ဖြစ်သော်လည်းရင်းနှီးမြှုပ်နှံမှုနှင့်ကုမ္ပဏီများညွှန်ကြားမှုဦးစီးဌာနတွင် မှတ်ပုံတင်သက်တမ်း (သို့) သက်တမ်းလက်ကျန်ထက်ကျော်လွန်၍ ခွင့်မပြုပါ။ မှတ်ပုံတင်ကြေးမှာသက်တမ်း ၁ နှစ်အတွက် ကျပ်- ၅၀,၀၀၀ ဖြစ်ပါသည်။

တင်သွင်းသူသည် ပြည်ထောင်စုသမ္မတမြန်မာနိုင်ငံတော် ကုန်သည်များနှင့်စက်မှုလက်မှုလုပ်ငန်းရှင် များအသင်းချုပ် တွင်လည်းအသင်းဝင်ရပါမည်။

နိုင်ငံတကာကုန်သွယ်မှုကိုဆောင်ရွက်ရာတွင် မြန်မာနိုင်ငံသားကိုသာလျှင် ဆောင်ရွက်ခွင့်ပြုပါသည်။ နိုင်ငံခြားသားနှင့်နိုင်ငံခြားကုမ္ပဏီများအတွက် နိုင်ငံတကာကုန်သွယ်မှုဆောင်ရွက်ရန် မြန်မာနိုင်ငံသားကုမ္ပဏီများနှင့် Joint Venture ဆောင်ရွက်ရန် သီးခြားကြေငြာချက် ထုတ်ပြန်၍ ခွင့်ပြုလုပ်ကိုင်စေပါသည်။ သို့သော် နိုင်ငံခြားရင်းနှီးမြှုပ်နှံမှုဥပဒေအောက်တွင် မှတ်ပုံတင်ထားသောနိုင်ငံခြားကုန်ထုတ်လုပ်မှုလုပ်ငန်းများအတွက် သွင်းအားစုသွင်းကုန်များတင်သွင်းခြင်းအတွက် ကုန်သွယ်ရေးဦးစီးဌာနတွင် မှတ်ပုံတင်ထားပါကနိုင်ငံသားဖြစ်ရန်မလိုအပ်ပါ။ Top.

WTO’s GATT, Article XX and XXI, permit WTO members to prohibit the importation of certain articles that endanger public morals, threaten human, plant or animal life, involve the importation of gold and silver, arms and ammunition, and similar items. Prohibited goods cannot be imported, exported, transited, sold or circulated in Myanmar. The Directorate of Trade of the Ministry of Commerce has exercised its rights under these GATT provisions to prohibit the following importations:

1. Counterfeit currency and coins
2. Pornographic material
3. All kinds of narcotic drugs and psychotropic substances
4. Playing cards
5. Goods bearing the emblem of Buddha and pagodas of Myanmar
6. Arms and ammunition
7. Antiques and archeologically valuable items
8. Wildlife endangered species
9. Other prohibited commodities in accord with existing law

If in doubt you should seek advice from the Directorate of Trade of the Ministry of Commerce. Top.

The Government of Myanmar is currently liberalizing requirements for obtaining an import license as a precondition to importing goods. However, 4405 tariff items still require an import license (out of 9558 tariff items at the 8 digit level and an additional 418 items at the 10 digit level);

1. Import Licenses - The Department of Trade of the Ministry of Commerce issues import licenses. Applications for import licenses have been automated. See the tradenet website, eservice.myanmartradenet.com. However, manual applications are also accepted. Applications are accepted at the Trade Department’s Headquarters at Nay Pyi Taw, and in Yangon, Mandalay and certain border offices. (Myanmar Customs operates a Border Trade Online System (BTOS) for processing import licenses at border posts.).  Forms and procedures for obtaining automated licenses are contained on this website under the category of good being imported which you can find using the Commodity Search function.
2. Recommendation by Relevant Ministries - Some licenses are automatic but in many cases import licenses are issued based upon the recommendations by relevant ministries, agencies and business associations.  Forms and procedures for obtaining recommendations by the relevant ministries are contained on this website under the category of good being imported which you can find using the Commodity Search function.
   1. Automatic licenses are used to monitor trade flows and for the licensing revenue. Automatic licenses require no approvals from other government ministries or agencies and are automatically issued by the Ministry of Commerce.
   2. Non-automatic licenses are required when an advice letter or permit or certificate from another government ministry or agency is a precondition to importation. For information about licenses required for specific commodities please click here .
   3. The Ministry of Commerce requires that import transactions take place using CNF or CIF Incoterms. Other Incoterms are not currently authorized.
   4. The Ministry of Commerce reviews the price levels of import transactions and may deny an import license if the price level of a particular import transaction is deemed contrary to the national economic interest.
3. The main ministries and agencies providing recommendations for import licenses are: Ministry of Health (Food and Drug Administration); Ministry of Science and Technology; Ministry of Livestock, Fisheries and Rural Development (Department of Fisheries, Department of Livestock, Breeding and Veterinary); Ministry of Agricultural and Irrigation (Department of Agriculture, Plant Protection Division and Pesticide Division); Ministry of Information (Myanmar Film Enterprise); Ministry of Energy (Department of Myanmar Petroleum Products); Ministry of Environmental Conservation and Forestry (Forest Department, Environmental Conservation Department); Ministry of Mines; Ministry of Home Affairs (Central Committee of Drug Abuse Control); Ministry of Communication and Information Technology (Myanmar Communications Department); Ministry of Transport (Inland Water Transport); Ministry of Rail Transportation (Road Transport Administration Department); Ministry of Finance (Customs Administration, Internal Revenue), Ministry of National Planning and Economic Development (Myanmar Investment Commission).
4. Cost - For import licensing applications, a processing fee from K250 to K50,000 is charged.
5. Duration - License requirements are reviewed on an annual basis each July and there may also be occasional additional changes during each year
6. Required certificates, permits or advice letters, etc. - Depending upon the nature of the non-automatic license import, certificates, permits or import recommendation letters may be required from regulatory authorities. A country of origin (COO) certificate from the appropriate foreign government ministry or chamber of commerce is normally required in order for imports to qualify for ASEAN or other preferential duty treatment. In addition to exports from ASEAN members, Myanmar (through ASEAN) has entered into free trade agreements with Korea, Japan, India, China and Australia-New Zealand. Top.

Automation of import-export processes by Myanmar Customs

Myanmar Customs is currently developing an automated cargo clearance system (MACCS) designed to automate a number of areas of customs operations. These include user registration, clearance of goods, cargo management, payment, information technology, and the helpdesk. MACCS will connect with shipping and airlines, the Port Authority, warehouse operators, brokers and importer/exporters and also with other government agencies. It will initially be installed in Yangon and later in other customs offices throughout Myanmar. Eventually MACCS will provide the basis for a National Single Window (NSW) where submission for licenses to other government agencies and approvals or rejections may be made using MACCS.  It is planned for MACCS to be operational by late 2016. MACCS should significantly reduce the time for customs processing of imports and exports and also improve the collection of revenue and enforcement of import restrictions. Top.

You can find out on this website which commodities are subject to these requirements by using the search facilities on the Commodity Search page. The Ministry of Agriculture and Irrigation and the Ministry of Livestock, Fisheries and Rural Development are responsible for sanitary and phytosanitary (SPS) measures in Myanmar. SPS standards adopted by Myanmar follow those of CODEX, ASEAN, and the OIE. The Directorate of Investment and Company Administration (DICA), Ministry of National Planning and Economic Development, is the national enquiry point to the WTO. A detailed description of the procedures and documentation required can be found on the Procedures page of this website. Top.

These technical regulations are administered by the Department Of Research and Innovation (DRI), Ministry of Eudcation. You can find out on this website which commodities are subject to these requirements by using the search facilities on the Commodity Search page.  A detailed description of the procedures and documentation required can also be found on the Procedures page of this website. Myanmar has established a TBT Enquiry Point as required by the WTO TBT Agreement.  You can contact the TBT Enquiry Point if you have any questions regarding technical standards. 

Labeling requirements

Labeling regulations apply to imported goods.

1. Under the National Food Law and the National Drug Law, food and pharmaceutical products must be labeled.
2. Food labels must clearly state the name of the product, contents including name and net weight, the manufacturer’s name and address, batch number, manufacturing date, expiry date, and required storage conditions.
3. Pharmaceutical labels must clearly state the brand name, generic name, active pharmaceutical ingredients (API), and contents, including name and amount, batch number, date of manufacture, expiry date, and manufacturer’s name and address, in English. Top.

1. All imports must be cleared through Customs using the CUSDEC–1 Import Declaration Form along with the CUSDEC-4 Customs Valuation Form. 
2. Required accompanying documents include:
   1. An import license (when required)
   2. The invoice
   3. Bill of lading, air consignment note, or truck note
   4. Packing list
   5. Other certificates, permits or import recommendations, as required (for example, a country of origin or SPS or FDA certificate)
3. The customs declaration and supporting documents must be submitted to Customs at the time that the goods arrive. (Customs has not yet adopted pre-arrival processing.). Top.

The rate of duty payable on goods imported into Myanmar varies according to the commodity and the country of origin.   Commodities are classified using the 8-digit Harmonized System (HS) Code which is maintained and, from time to time, amended by the World Customs Organization (WCO).  The Myanmar tariff classification conforms with ASEAN’s AHTN standard (ASEAN Harmonized Tariff Nomenclature). You can view the full Myanmar Tariff Classification and Tariff rates on this website with the Commodity Search facility. It is your responsibility to declare the correct classification, origin, value and quantity of the goods you are importing.  If in doubt please seek advice from the Department of Customs. The basis for the calculation of duties is the actual transaction value of the goods (as evidenced by the commercial invoice or other contract of sale document).  If the value of the goods cannot established by this method Customs will attempt to establish the value of the goods using 5 more methods in line with Article 7 of the General Agreement on Tariffs and Trade (GATT 1947). Top.

1. Customs duties assessed on imports are determined based upon three factors:
   1. The customs classification of the imported goods.
      1. The classification, or legal description, is based upon the goods classification under an international tariff nomenclature, the Harmonized Commodity Description and Coding System, or “HS”, an international agreement administered by the World Customs Organization (WCO) that categorizes all goods into about 5000 commodity groups, each identified by a six-digit code. 
      2. Myanmar applies the ASEAN 8 customs code, which is based on the HS. This is comprised of 9558 tariff lines at the 8-digit level and an additional 418 lines at the 10-digit level.
      3. Based upon tariff classification and country of origin, either a Most Favored Nation (MFN) tariff rate or preferential tariff rate is applied. 
      4. MFN tariff rates in Myanmar are arranged in 15 tariff bands ranging from zero to 40%. Most ASEAN FTA rates (93% or about 8800 lines) are duty free.
      5. Click here  to go to the Myanmar tariff schedule.
   2. The customs valuation of goods
      1. Myanmar Customs plans to implement the WTO Agreement on Customs Valuation in 2016. The WTO Agreement requires the use of the “price paid or payable” (contract price) as the primary valuation methodology.  Myanmar’s current valuation approach is to use 5 methods: the c.i.f. invoice price of the goods, sales contracts, insurance information, internet prices and other recorded prices.
   3. The origin of goods.
      1. Origin is determined mainly for assessing preferential duty rates, such as rates established by the ASEAN Trade in Goods Agreement (ATIGA). Under ATIGA, over 8800 tariff lines are duty free. ASEAN has specific rules for determining ASEAN origin.
      2. Myanmar (through ASEAN) also has preferential tariff agreements with China, Korea, India, Japan, Australia and New Zealand. 
2. After Customs has assessed the duty payable, the importer may pay the duty in cash, or by a payment order (a bank money order)..
   1. Cash payments are only permitted for debts less than K5000.
   2. The daily exchange rate as determined by the Central Bank of Myanmar is used for duty assessment.
3. A commercial tax and/or an excise tax may be applied to imports, depending on the import’s “classification”.  To view the applicable commercial and excise tax schedule, click here . (The Union Tax Law is revised on an annual basis with new provisions taking effect on 1 April.)
4. A specific goods tax (SGT) was recently approved and will become law on 1 April 2016. Commercial taxes may be phased out and replaced by the SGT.
5. Customs collects a 2% advance income tax on imports for the Internal Revenue Department. Top.

Customs reviews all import documents and physically inspects imports based upon its assessment of risk. Imports are divided into three categories: green, yellow and red. Green denotes the least risk, yellow, an intermediate risk, and red denotes high risk. Overall, about 10% of imports are physically inspected and additional imports are subject to x-ray scan. Top.

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.

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. Top.

A foreign agent provides the fabric and other materials to produce garments according to contract specifications. An import license to import the fabric and other materials is obtained from the Ministry of Commerce, based upon recommendation letters from the Ministry of Industry and the UMFCCI. No export license for the finished garments is required. Imported materials and exported finished garments are duty and tax free. The Ministry of Industry monitors the production of factories through daily statistical reports and also issues non-preferential certificates of origin.  This has helped the garment industry to develop into a leading sector of the economy in Myanmar, with more than 300 factories employing more than 250,000 workers. About half the factories are foreign-owned. All garment production is exported to customers located in many countries around the world. Export sales exceed USD$1.6 billion. Special, simplified procedures have been developed to expedite the production and export of clothing articles.