Myanmar introduces new import and export compliance procedures

11 August 2026

On 6 July 2026, the Myanmar Ministry of Finance and Revenue issued Notification No. 115/2026 (“Notification 115”). Notification 115 prescribes the conditions governing the import and export of goods and establishes a detailed framework of fines, enforcement measures, and confiscation for non-compliance. It applies to both import and export activities and, for the first time, introduces a dedicated schedule of penalties for export-related breaches.

Compliance obligations

Importers must ensure that the country of origin, branding, labelling, and other product information are consistent with the relevant import licence or permit, the import declaration and the imported goods themselves. In the case of vehicles and machinery, the model year must also correspond with the year approved by the Ministry of Commerce.

Goods must not be imported before the relevant import licence or permit has been issued or after it has expired, and the quantity imported must remain within the approved limit.

Exported goods must correspond in all respects with the particulars recorded in the relevant export licence or permit, the export declaration and the supporting documentation. In addition, cut-make-pack (“CMP”) products must bear a “Made in Myanmar” label and be exported as products of Myanmar origin.

Penalties and enforcement

Goods imported without the required import licence, permit, or import declaration may attract fines ranging from one to three times the assessable value, depending on the category of goods. Certain vehicles and machinery, as well as products such as vape products, cigarettes, beer and playing cards, may also be confiscated where they are imported without the required approvals.

Notification 115 also recalibrates the penalties applicable where goods arrive before the relevant import licence or permit has been issued or where amendments are sought after the goods have arrived. Confiscation generally applies where the period of non-compliance reaches 61 days or more. Materials imported for CMP manufacturing benefit from a longer grace period of up to 50 days, while aircraft spare parts remain exempt from the prior-arrival penalties.

Goods exported without the required export licence, permit, or export declaration may be subject to confiscation.

Notification 115 also prescribes penalties for a range of export-related discrepancies, including misstatements of the country of origin, quality, measurement, and product-category discrepancies; inconsistencies between export licences, declarations, invoices, packing lists, and other supporting documents; and exports exceeding the quantity approved under the relevant export licence or permit. In the case of Myanmar-origin goods, a misstatement of the country of origin attracts a lower penalty and the goods may be re-exported once the origin designation has been corrected.