Labeling requirements

Labeling regulations apply to imported goods. For details about labeling requirements, click here.

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.

Payment of customs duties and taxes

Customs duties and taxes may be assessed on imports. For information about when duties and taxes are assessed and the assessment process, click here.

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 digit customs code, which is based on the HS. This is comprised of 9558 tariff lines at the 8-digit level and an additional 300 lines at the 9 and 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 rates (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 only 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 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.
4. Customs collects a 2% income tax on imports.

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