# Myanmar (MM)

**Capital:** Naypyidaw  
**Currency:** Kyat (MMK) (MMK)  
**Population:** 51,316,756 — Older stored figure; source year not documented.  
**Area:** 676,578 km²

> Myanmar is an import-dependent market in Southeast Asia with a coastline on the Bay of Bengal. The Port of Yangon and the Thilawa terminal handle over 90 percent of foreign trade. There is no VAT, but a commercial tax (standard rate 5 percent) and duties under the 2022 customs tariff apply. As an ASEAN and RCEP member the country enjoys preferences, yet political instability since 2021, EU and US sanctions and foreign-exchange controls shape its logistics.

Myanmar (ISO code: MM) lies in Southeast Asia, bordering Thailand, Laos, China, India and Bangladesh, with a coastline on the Bay of Bengal and the Andaman Sea. Since the military coup of February 2021 the armed forces hold strong influence over government and administration. The climate is tropical monsoon, with a rainy season from May to October. The economy relies on natural resources such as gas, gems and timber, plus agriculture and textile manufacturing. Foreign trade is dominated by exports of raw materials and garments, while machinery, fuels and consumer goods drive import dependence. There is no VAT; instead a commercial tax (standard rate 5 percent) and customs duties under the 2022 tariff apply. The ports of Yangon and Thilawa handle over 90 percent of trade. Myanmar is a member of ASEAN/AFTA and RCEP, but political instability, EU and US sanctions and foreign-exchange controls strongly shape its logistics. The currency is the kyat (MMK).

**Top Import Partners:** CN, TH, SG, JP, KR

**Top Export Partners:** CN, TH, IN, JP, SG

**Top Import Goods:** Petroleum products, Machinery, Vehicles, Chemicals

**Top Export Goods:** Natural gas products, Clothing, Agricultural products, Wood

**Key Airports:**
- [Mandalay International Airport (MDL)](https://www.freight-academy.com/en/information/airports/mandalay-international-airport-mdl)
- [Yangon International Airport (RGN)](https://www.freight-academy.com/en/information/airports/yangon-international-airport-rgn)
- [Dawei Airport (TVY)](https://www.freight-academy.com/en/information/airports/dawei-airport-tvy)
- [Kawthoung Airport (KAW)](https://www.freight-academy.com/en/information/airports/kawthoung-airport-kaw)
- [Kengtung Airport (KET)](https://www.freight-academy.com/en/information/airports/kengtung-airport-ket)
- [Kyaukpyu Airport (KYP)](https://www.freight-academy.com/en/information/airports/kyaukpyu-airport-kyp)
- [Lashio Airport (LSH)](https://www.freight-academy.com/en/information/airports/lashio-airport-lsh)
- [Loikaw Airport (LIW)](https://www.freight-academy.com/en/information/airports/loikaw-airport-liw)
- [Meiktila Air Base](https://www.freight-academy.com/en/information/airports/meiktila-air-base-airport-21044)
- [Mong Hsat Airport (MOG)](https://www.freight-academy.com/en/information/airports/mong-hsat-airport-mog)

## Customs & Import

**Import VAT:** No value added tax. Instead, Commercial Tax (sales tax) of 0 to 15 percent, standard rate 5 percent, which is also levied on imports.  
**Customs complexity:** High  
**Customs system:** Electronic clearance via MACCS (Myanmar Automated Cargo Clearance System); many goods require an import licence.  
**Customs authority:** [Myanmar Customs Department (customs division within the Ministry of Finance)](https://www.customs.gov.mm)

## Logistics & Risk

**Logistics role:** Raw materials and textile exporter, dependent on imports, transit between China, India and ASEAN  
**Economic area:** ASEAN / RCEP  
**Logistics risk:** High  
**Dangerous goods relevance:** medium  
**Pharma/cold chain:** medium

## FAQ

### Is there a VAT in Myanmar?

No. Myanmar levies no VAT but a commercial tax of 0 to 15 percent with a standard rate of 5 percent. It also applies to imported goods, on top of customs duties.

### Which system is used for customs clearance?

Import and export clearance is processed electronically via MACCS (Myanmar Automated Cargo Clearance System) of the Myanmar Customs Department. Many goods require import or export licences.

### Which ports are most important for Myanmar?

The Port of Yangon with the Thilawa terminal handles over 90 percent of foreign trade. The Kyaukphyu deep-sea port in Rakhine is gaining importance through Chinese infrastructure projects; further ports include Mawlamyine, Sittwe and Dawei.

### Which sanctions must I observe when trading with Myanmar?

The EU has extended an arms embargo and a dual-use export ban for military end users until April 2027. The US (OFAC) sanctions include state-owned MOGE and the jet-fuel sector. Careful screening of business partners is essential.

### Does Myanmar benefit from free trade agreements?

Yes. As an ASEAN member since 1997, the ATIGA agreement applies with Form D origin proof. RCEP has been in force since 4 March 2022; in trade with China Form E can also be used. A regional value content of at least 40 percent is usually required.

### Which currency and customs exchange rate apply?

The currency is the kyat (MMK). Since January 2026 a Central Bank reference rate of 2,100 kyat per US dollar applies for calculating duties and import/export taxes. Foreign-exchange controls complicate international payments.

### What logistics risks exist in Myanmar?

Since the 2021 coup, political instability and armed conflict shape the country. Added to this are the southwest monsoon from May to October with flooding and the seismic risk demonstrated by the severe earthquake of March 2025.

## Sources & Last Verified

- [https://www.customs.gov.mm](https://www.customs.gov.mm)
- [https://taxsummaries.pwc.com/myanmar/corporate/other-taxes](https://taxsummaries.pwc.com/myanmar/corporate/other-taxes)
- [https://www.trade.gov/country-commercial-guides/burma-import-tariffs](https://www.trade.gov/country-commercial-guides/burma-import-tariffs)
- [https://maccs.gov.mm/Import](https://maccs.gov.mm/Import)
- [https://www.dfdl.com/insights/legal-and-tax-updates/myanmar-mopf-reinstates-cbms-reference-exchange-rate-for-customs-duties-and-import-export-taxes/](https://www.dfdl.com/insights/legal-and-tax-updates/myanmar-mopf-reinstates-cbms-reference-exchange-rate-for-customs-duties-and-import-export-taxes/)
- [https://www.consilium.europa.eu/en/press/press-releases/2026/04/27/myanmar-eu-restrictive-measures-extended-until-april-2027/](https://www.consilium.europa.eu/en/press/press-releases/2026/04/27/myanmar-eu-restrictive-measures-extended-until-april-2027/)
- [https://ofac.treasury.gov/sanctions-programs-and-country-information/burma](https://ofac.treasury.gov/sanctions-programs-and-country-information/burma)
- [https://www.mpa.gov.mm/ports-in-myanmar/](https://www.mpa.gov.mm/ports-in-myanmar/)

*Last verified: 2026-06-26*

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