Country profile
Myanmar
MM · MMRAs of: 6/26/2026Raw materials and textile exporter, dependent on imports, transit between China, India and ASEAN
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.
Overview
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).
Mentioned countries
Glossary terms
Customs & Import/Export
Import system
Electronic clearance via MACCS (Myanmar Automated Cargo Clearance System); many goods require an import licence.
Export system
Export clearance also via MACCS; numerous goods require an export licence from the trade authority.
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.
Import documents
- Commercial invoice
- Packing list
- Bill of Lading / Air Waybill
- Import licence
- Certificate of origin
Export documents
- Commercial invoice
- Packing list
- Export licence
- Certificate of origin (Form D / Form E)
- Bill of Lading
Origin proofs / FTA
ASEAN trade with Form D (ATIGA), RCEP origin declaration and Form E (ASEAN-China); regional value content usually at least 40 percent.
Restricted & prohibited goods
Extensive licensing requirements for imports and exports; restrictions apply to gemstones, jade, teak and rice, among others; illegal trade is a risk.
Export controls & sanctions
EU arms embargo and dual-use export ban for military use until April 2027; US sanctions (OFAC) against, among others, MOGE and the aircraft turbine sector.
Without warranty — always verify with freight forwarder/customs agent and official authorities.
Customs / Import / Export (Asia) — General process
Quick operational overview for international shipments to Asia. Product requirements, certificates, and clearance processes can vary significantly by destination.
Documents (typical)
- Commercial invoice (description, value, Incoterms)
- Packing list (weights, dimensions, packages)
- HS code / tariff classification
- Proof of origin / preference docs (where relevant)
- Depending on goods: certificates/compliance documents
Process (simplified)
- Prepare export (docs, HS code, origin)
- Import clearance in destination country (declaration, possible checks)
- Release and delivery; duties/taxes according to classification and value
Important: Requirements depend on goods, origin, Incoterms, value, and consignee. When in doubt, confirm with your broker/forwarder and official sources.
Official links
Note: regional/general sources. Country-specific authority links will be added iteratively.
Trade
Freight Infrastructure & Transport Network
Transport relevance
Cargo airports
- Yangon International Airport (RGN)
- Mandalay International Airport (MDL)
- Nay Pyi Taw International Airport (NYT)
Seaports / access ports
- Port of Yangon
- Thilawa (MITT)
- Kyaukphyu Deep Sea Port
- Mawlamyine
- Sittwe
- Dawei
Inland ports & terminals
- Mandalay (Ayeyarwady River)
- Bhamo
- Pakokku
Road corridors & border crossings
- Yangon-Mandalay-Muse (China border, Ruili)
- Yangon-Myawaddy (Thailand border, Mae Sot)
- Mandalay-Tamu (India border)
Rail corridors
- Yangon-Mandalay
- Mandalay-Myitkyina
- Yangon-Mawlamyine
Top trade lanes
- China (Muse / Kyaukphyu)
- Thailand
- Singapore
- India
- Japan
Risk & Operational Notes
Risk notes
Political instability and armed conflict since the 2021 military coup; complex sanctions situation, foreign exchange controls and a fluctuating kyat complicate payments and planning.
Seasonal & weather risks
Southwest monsoon from May to October with flooding and cyclone risk; the severe earthquake in March 2025 (Sagaing/Mandalay region) shows the seismic risk.
Current logistics notes
Since January 2026, a central bank reference rate of 2'100 kyat per US dollar applies for customs as well as import and export taxes. Yangon handles over 90 percent of foreign trade.
As of: 2026-06-26
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
Airports in this country
Latest News
Sources & Data Confidence
Official sources
- customs.gov.mm
- mpa.gov.mm
- consilium.europa.eu
Source references without warranty. For legal/tax decisions consult official authorities.
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.
Which trade partners are important for Myanmar?
Which logistics terms are especially relevant for Myanmar?
For international shipments, these terms are a good quick start:
Next steps
Matching tools and partners