www.statusin.org

Organization : Myanmar Customs
Type of Facility : Import/ Export/ Transit Procedure
Country: Myanmar

Website : http://www.myanmarcustoms.gov.mm/home.aspx

Import/ Export/ Transit Procedure :

Import Procedure:
Customs Declaration Form for Import Clearance:
Under the existing rules and regulations all incoming consignments of goods must be cleared through the Customs Department under an Import Declaration form (CUSDEC – 1).

Related : Ministry of Immigration & Population Visa Application & Status Enquiry Myanmar : www.statusin.org/9330.html

The Import Declaration form is to be accompanied by the following documents:
1. Import licence / permit
2. Invoice
3. Bill of Lading or Air Consignment Note
4. Packing list
5. Other Certificates and permits issued by the relevant Government Departments as a condition for Import.

Customs duty is payable according to the tariff schedule. Import duty is levied on the tax base, assessable value, which is the sum of C.l.F. value and landing charges of 0.5 per cent of C.I.F. value. Together with customs duty, Commercial tax is levied on the imported goods basing on the landed cost which is the sum of assessable value and import duty. These taxes are collected at the point of entry and the time of clearance.

Import Documentations:
1. Import licence / permit
2. Invoice
3. Bill of Lading or Air Consignment Note
4. Packing list
5. Other Certificates and permits issued by the relevant Government Departments as a condition for Import.

Import Prohibition Restriction:
Common types of goods prohibited from importation into Myanmar are as follows:
1. Counterfeit coins and currencies
2. Pornographic articles
3. Piece goods without stamped measurement
4. Goods having counterfeit trade mark
5. All kinds of narcotic drugs and psychotropic substances
6. playing cards
7. Goods bearing the imprint or reproduction of the flag of the Union of Myanmar
8. Goods bearing the emblem of Buddha and pagodas of Myanmar

Duty and Reliefs Exemptions:
Customs duties are exempted :
a. Personal effects in actual use by the passenger
b. 400 sticks of cigarettes
c. 2 litres of wine. spirit or liquor
d. 250 gm of tobacco
e. 100 sticks of cigars
f. 0.5 litre of perfume

Export Procedure:
Export:
On the shipment of export commodities an Export Declaration Form (CUSDEC – 2) must be submitted to the Customs Department together with the following documents:
1. Export licence / permit
2. Invoice
3. Packing list
4. Sales Contract
5. Shipping Instruction
6. Letter of Credit or General Remittance Exemption Certificate
7. Payment advice referring Inward Telegraphic Transfer Private No./Inward Telegraphic Transfer Government No.
8. Sample of goods
9. Forest pass for the shipment of forestry produce
10. Health Certificate for the export of live animals
11. Forest permit for the export of wild live animals
12. Other certificates and permits as required by the government agencies concerned.

Customs duty is levied on exported goods according to the tariff schedule and export duty is levied on the tax base F.O.B value.

Export Documentations:
1. Export licence / permit
2. Invoice
3. Packing list
4. Sales Contract
5. Shipping Instruction
6. Letter of Credit or General Remittance Exemption Certificate
7. Payment advice referring Inward Telegraphic Transfer Private No./Inward Telegraphic Transfer Government No.
8. Sample of goods
9. Forest pass for the shipment of forestry produce
10. Health Certificate for the export of live animals
11. Forest permit for the export of wild live animals
12. Other certificates and permits as required by the government agencies concerned.

Export Prohibition Restriction:
Common types of goods prohibited from exportation out of Myanmar are as follows:
1. Arms and ammunitions
2. Pornographic articles
3. Antiques
4. All kinds of narcotic drugs and psychotropic substances

Transit Procedure:
All commodities, not for domestic consumption and imported for transit trade, are required to furnish the prescribed form, ie. CUSDEC – 3, attached with the following documents:
1. Bill of Lading or air consignment note or truck note
2. Transit Trade Licence or permit issued by the Ministry of Trade
3. Commercial Invoice
4. Sales contract between seller and buyer or contract between seller and authorised agent
5. Guarantee bond, undertaken in strict compliance with regulations: failure to export will be dealt with according to the existing law.

Transit duty is based on the C.l.F. value of the imported goods and will be levied at 2.5% ad valorum rate.

Transit Documentation:
All commodities, not for domestic consumption and imported for transit trade, are required to furnish the prescribed form, ie. CUSDEC – 3, attached with the following documents:
1. Bill of Lading or air consignment note or truck note
2. Transit Trade Licence or permit issued by the Ministry of Trade
3. Commercial Invoice
4. Sales contract between seller and buyer or contract between seller and authorised agent
5. Guarantee bond, undertaken in strict compliance with regulations: failure to export will be dealt with according to the existing law.

Transit duty is based on the C.l.F. value of the imported goods and will be levied at 2.5% ad valorum rate.