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.

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.

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.

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.

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.

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.

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.

Esta página enlaza países socios importantes (importación/exportación) para contexto rápido.

• CN
• TH
• SG
• JP
• KR
• IN

Para transportes internacionales, estos términos son un buen punto de partida:

• Incoterms
• AWB (guía aérea)
• Bill of Lading (B/L)
• Código HS / nomenclatura aduanera
• UN/LOCODE