Directorate of TradeAdvance forward through commerce 
Export Import Procedures
Laws and Orders
The law governing export, import, carriage of passenger baggage, etc. by the state owned organizations or private enterprises or private individuals of the Union of Myanmar, is the control of Imports and Exports (Temporary) Act, 1947, which is till 0in force up to now.
Registration of Exporter/Importer
The following enterprises desirous of carrying on export/import business may apply to the Directorate of Trade, Ministry of Commerce for registration as exporter/importer:
(a) The following enterprises registered under Myanmar Companies Act and Special Company Act of 1950
-Limited Companies (inclusive of foreign companies /branches)
-Joint Venture Corporation.
(b) Co-operatives societies registered under the Co-operative Societies Law.
Term of Registration Fee and Extension Fee
Term of registration fee and extension Fee for exporter/importer are as follows:
(a) Term of registration fee and extension fee for one year 50,000/- Kyat
(b) Term of registration fee and extension fee for two years 100,000/- Kyat
Rights of the Registered Exporter/Importer
The following are the rights of registered exporter/importer:
(a) To export all products in accordance with the prescribed rules and regulation except for those which are prohibited by the state and the products prescribed to be solely undertaken by the state-owned economic enterprise;
(b) To import all products in accordance with the prescribed rules and regulation, with the foreign exchange (earned on export) or using any other permitted methods of import;
(c) To do border trade business in accordance the prescribed rules and regulations, but registered exporter/importer should not be a foreign firm;
(d) To distribute by whatever means available in the local market;
(e) To apply for issuance of business pass-port;
(f) To receive the foreign guest for business negotiation.
Export Policy
Myanmar 's export policy is to export all exportable surplus and diversify foreign markets by using of natural and human resources. Increasing and diversifying exports and improving the quality of products are among the main objectives of the export promotion policy.
We give top priority for the development of agriculture as the base and all - round development of the economy as well. A number of new items in the manufacturing and processing sectors have been introduced in the past few years. Main export items include agricultural products, forest products, fishery products, metals & minerals, precious stones and industrial products.
The registered exporter / importer have the right to do trading business. The registered exporters / importers are allowed to enjoy 100 percent export retention money for the import of goods. There exists neither export quota nor ceiling for any exportable product or any individual or organization.
Import Policy
Regarding the import policy, import is allowed against the export earnings with a view to promote export and to overcome the balance of trade deficit problems.
The private businessmen are encouraged to import capital goods, industrial machineries including raw materials and other essential items while the consumer choices can be fulfilled equally at the same time.
License should be applied for any export or import. The authority to issue export/import licenses and permits is dedicated to Directorate of Trade and Department of Border Trade under the Ministry of Commerce. Directorate of Trade is authorized to issue export/import licenses and permits for conventional export/import by overseas. The Department of Border Trade is authorized to issue export/import licenses for overland trade with the neighboring countries.
The validity of export / import license / permit issued by the Directorate of Trade is three months from the date of issue, and it cannot be extendable.
Export license fee is not payable on export of any commodity including agricultural crops. All the imports are subject to pay the license fees, customs duty and commercial tax.
Customs duty together with the commercial tax is collected at the point of entry and the time of clearance of imported goods. Raw materials and other essential imports are taxed at very low rates, while the highest rate is applied to luxury items.
Commercial tax is levied according to the Schedules appended to the Commercial Tax Act 1991, and the rates vary depending on the types of goods and services. For the items not exempted from commercial tax, the rates of tax on imported goods are 5%, 10%, 20% 25% according to the respective schedule of goods. Another schedule represents specific types of foods such as cigarette, liquor, etc. carrying rates above 25%.
Assessment of Import Duty is based on the assessable value, which is the sum of CIF value and the landing charge (0.5 % of the CIF value) for the goods imported. The commercial tax together with the custom duty is collected at the point of entry and the time of clearance of imported goods.
There are three state banks namely Myanmar Foreign Trade Bank - MFTB, Myanmar Investment and Commercial Bank -MICB and Myanmar Economic Bank - MEB, conducting foreign trade transactions of t he Union of Myanmar. MEB opens branch offices at the border checkpoints for the commercial transactions of overland trade with the neighboring countries.
Documents attached for applying Import Licenses
- Import License application letter with company’s letter head
- Import License application letter (with 6ks revenue stamp)
- The original copy of Proforma Invoice
- Sales contract
- Export Earning recommendation
- Recommendation from government departments concern of and organization concerned (If needed)
Necessities for the application of Export Licenses
- Application Form with the company’s Letter Head
- Online Export Application Form
- Proforma Invoice/Sales Contract
- Copy of Certificate of Exporter & Importer Registration
- Necessary documents to be submitted for the exported commodity
- Recommendations from related ministries concerned