  
  
WT/TPR/S/405/Rev.1  
8 April 2021  
(21-2925) Page: 1/117 
Trade Policy Review Body   
 
 
TRADE POLICY REVIEW  
REPORT BY THE SECRETARIAT  
MYANMAR  
Revision  
This report, prepared for the second Trade Policy Review of Myanmar, has been drawn up by the 
WTO Secretariat on its own responsibility. The Secretariat has, as required by the Agreement 
establishing the Trade Policy Review Mechanism (Annex 3 of the Marrakesh Agreement Establishing 
the World Trade Organization), sought clarification from Myanmar on its trade policies and practices.  
 
Any technical questions arising  from this report may be addressed to Mr. Masahiro Hayafuji, 
Tel: 022 739 5873, email: masahiro.hayafuji@wto.org; Mr. Thomas Friedheim, Tel: 022 739 5083, 
email: thomas.friedheim@wto.org; and Mr. Usman Ali Khilji, Tel: 022 739 6936, email: 
usmanali.khilji@ wto.org.  
 
Document WT/TPR/G/405 contains the policy statement submitted by Myanmar.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Note: This report was drafted in English.  
  WT/TPR/S/ 405/Rev.1 • Myanmar  
 
- 2 - 
 
 CONTENTS  
SUMMARY  ................................ ................................ ................................ ........................  7 
1   ECONOMIC ENVIRONMENT  ................................ ................................ ........................  10 
1.1   Main Features of the Economy  ................................ ................................ ..................... 10 
1.2   Recent Economic Developments  ................................ ................................ ................... 10 
1.2.1    Monetary and exchange rate policy  ................................ ................................ ............ 15 
1.2.2    Fiscal policy  ................................ ................................ ................................ ............ 15 
1.2.3    Balance of payments  ................................ ................................ ................................ 16 
1.3   Developments in Trade and Investment  ................................ ................................ ........ 18 
1.3.1    Trends and patterns in merchandise and services trade  ................................ ................ 19 
1.3.2    Trends and patterns in FDI  ................................ ................................ ....................... 21 
2   TRADE AND INVESTMENT REGIMES ................................ ................................ ...........  23 
2.1   General Framework  ................................ ................................ ................................ ....23 
2.1.1    Overview  ................................ ................................ ................................ ................ 23 
2.1.2    General constitutional and legal framework  ................................ ................................ .23 
2.2   Trade Policy Formulation and Objectives  ................................ ................................ ........ 24 
2.2.1    Main trade laws  ................................ ................................ ................................ .......24 
2.2.2    Agencies involved in trade policy implementation  ................................ ........................ 24 
2.2.3    Trade policy objectives  ................................ ................................ ............................. 26 
2.3   Trade Agreements and Arrangements  ................................ ................................ ........... 26 
2.3.1    WTO ................................ ................................ ................................ ...................... 26 
2.3.2    Regional and preferential agreements  ................................ ................................ ........ 29 
2.3.2.1    Association of Southeast Asian Nations (ASEAN)  ................................ ....................... 29 
2.3.2.2    ASEAN regional trade agreements (RTAs)  ................................ ................................ 29 
2.3.2.3    Global System of Trade Preferences among Developing Countries (GSTP)  .................... 31 
2.3.2.4    Bay of Bengal Initiative for Multi -Sectoral Technical and Economic Co -operation 
(BIMSTEC)  ................................ ................................ ................................ ........................ 31 
2.3.3    Other agreements and arrangements  ................................ ................................ ......... 31 
2.4   Investment Regime  ................................ ................................ ................................ ....31 
2.4.1    Overview  ................................ ................................ ................................ ................ 31 
2.4.1.1    Sectors restricted or prohibited to foreign investors  ................................ ................... 32 
2.4.1.2    Equity restrictions and minimum capital requirement  ................................ ................. 32 
2.4.1.3    Tax and incentives  ................................ ................................ ................................ 33 
2.4.1.4    Land lease terms  ................................ ................................ ................................ ..34 
2.4.2    Procedures  ................................ ................................ ................................ .............. 35 
2.4.3    Legal framework for businesses  ................................ ................................ ................. 35 
2.4.4    Bilateral investment agreements (BIAs) and double -taxation avoidance  
agreements (DTAs)  ................................ ................................ ................................ ............ 36 WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 3 - 
 
 3   TRADE POLICIES AND PRACTICES BY MEASURE  ................................ ........................  37 
3.1   Measures Directly Affecting Imports  ................................ ................................ .............. 37 
3.1.1    Customs procedures, valuation, and requirements  ................................ ....................... 37 
3.1.1.1    Customs valuation  ................................ ................................ ................................ 38 
3.1.2    Rules of origin  ................................ ................................ ................................ ......... 39 
3.1.3    Tariffs  ................................ ................................ ................................ .................... 39 
3.1.3.1    Structure  ................................ ................................ ................................ ............. 39 
3.1.3.2    Applied tariff  ................................ ................................ ................................ ........ 40 
3.1.3.3    Tariff bindings  ................................ ................................ ................................ ......41 
3.1.3.4    Tariff preferences  ................................ ................................ ................................ ..41 
3.1.4    Other charges affecting imports  ................................ ................................ ................. 42 
3.1.5    Import prohibitions, restrictions, and licensing  ................................ ............................ 44 
3.1.5.1    Import prohibitions  ................................ ................................ ............................... 44 
3.1.5.2   Import restrictions  ................................ ................................ ................................ 44 
3.1.5.3    Import licensing  ................................ ................................ ................................ ....47 
3.1.6    Anti-dumping, countervailing, and safeguard measures  ................................ ................ 48 
3.1.7    Other measures affecting imports  ................................ ................................ .............. 49 
3.2   Measures Directly Affecting Exports  ................................ ................................ .............. 49 
3.2.1    Customs procedures and requirements  ................................ ................................ .......49 
3.2.2    Taxes, charges, and levies  ................................ ................................ ........................ 51 
3.2.3    Export prohibitions, restrictions, and licensing  ................................ ............................. 51 
3.2.3.1    Export prohibitions and restrictions  ................................ ................................ ......... 51 
3.2.3.2    Export licensing  ................................ ................................ ................................ ....52 
3.2.4    Export support and promotion  ................................ ................................ ................... 52 
3.2.5    Export finance, insurance, and guarantees  ................................ ................................ ..54 
3.3   Measures Affecting Production and Trade  ................................ ................................ .......54 
3.3.1    Incentives  ................................ ................................ ................................ ............... 54 
3.3.1.1    Taxation  ................................ ................................ ................................ .............. 54 
3.3.1.1.1    Commercial tax and specific goods tax  ................................ ................................ ..54 
3.3.1.1.2    Income tax  ................................ ................................ ................................ ........ 54 
3.3.1.2    Incentives and support  ................................ ................................ .......................... 55 
3.3.1.3    Small and medium -sized enterprises (SMEs) and assistance  ................................ .......55 
3.3.2    Standards and other technical requirements  ................................ ............................... 57 
3.3.3    Sanitary and phytosanitary measures  ................................ ................................ ......... 59 
3.3.4    State trading, state -owned enterprises, and privatization  ................................ ............. 61 
3.3.4.1    State trading  ................................ ................................ ................................ ........ 61 
3.3.4.2    State -owned economic enterprises and privatization  ................................ ................. 61 
3.3.5    Government procurement  ................................ ................................ ......................... 65 
3.3.6    Competition policy and price controls  ................................ ................................ ......... 65 
3.3.6.1    Competition policy  ................................ ................................ ................................ 65 WT/TPR/S/ 405/Rev.1 • Myanmar  
 
- 4 - 
 
 3.3.6.2    Price controls ................................ ................................ ................................ ........ 67 
3.3.7    Intellectual property rights  ................................ ................................ ........................ 67 
3.3.7.1    Copyright and related rights  ................................ ................................ ................... 67 
3.3.7.2    Patents  ................................ ................................ ................................ ................ 68 
3.3.7.3    Trademarks  ................................ ................................ ................................ .......... 68 
3.3.7.4    Industrial design  ................................ ................................ ................................ ...68 
3.3.7.5    Protection of plant varieties  ................................ ................................ .................... 68 
3.3.7.6    Enforcement  ................................ ................................ ................................ ......... 68 
4   TRADE POLICIES BY SECTOR  ................................ ................................ .....................  70 
4.1   Agriculture, Forestry, and Fisheries  ................................ ................................ ............... 70 
4.1.1    Agriculture  ................................ ................................ ................................ .............. 70 
4.1.1.1    Market access  ................................ ................................ ................................ .......72 
4.1.1.2    Domestic support  ................................ ................................ ................................ ..72 
4.1.1.3    Export measures  ................................ ................................ ................................ ...73 
4.1.2    Forestry  ................................ ................................ ................................ .................. 74 
4.1.3    Fisheries  ................................ ................................ ................................ ................. 76 
4.2   Mining and Energy  ................................ ................................ ................................ ......78 
4.2.1    Mining  ................................ ................................ ................................ .................... 78 
4.2.2    Electricity  ................................ ................................ ................................ ............... 80 
4.2.3    Petroleum products and natural gas  ................................ ................................ ........... 81 
4.3   Manufacturing  ................................ ................................ ................................ ............ 82 
4.4   Services  ................................ ................................ ................................ .................... 84 
4.4.1    Features  ................................ ................................ ................................ ................. 84 
4.4.2    Financial services  ................................ ................................ ................................ .....84 
4.4.2.1    Banking services  ................................ ................................ ................................ ...84 
4.4.2.2    Insurance services  ................................ ................................ ................................ 86 
4.4.2.3    Capital market  ................................ ................................ ................................ ......87 
4.4.3    Transport services  ................................ ................................ ................................ ...87 
4.4.3.1    Air transport  ................................ ................................ ................................ ......... 87 
4.4.3.2    Maritime transport  ................................ ................................ ................................ 90 
4.4.3.3    Rail transport  ................................ ................................ ................................ .......92 
4.4.4    Telecommunications  ................................ ................................ ................................ .92 
4.4.5    Tourism  ................................ ................................ ................................ .................. 94 
4.4.6    Education services  ................................ ................................ ................................ ...95 
4.4.7    Health services  ................................ ................................ ................................ ........ 95 
4.4.8    Distribution services  ................................ ................................ ................................ .95 
4.4.8.1    Electronic commerce  ................................ ................................ ............................. 96 
5   APPENDIX TABLES  ................................ ................................ ................................ .... 97 
 WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 5 - 
 
 CHARTS  
 
Chart 1.1 Product composition of merchandise trade, by main HS section, 2013 and 2019  .......... 20 
Chart 1.2 Direction of merchandise trade, 2013 and 2019  ................................ ....................... 21 
Chart 1.3 Foreign direct investment, 2000 -19 ................................ ................................ ........ 22 
Chart 3.1 Distribution of MFN tariff rates, 2020  ................................ ................................ ......41 
Chart 4.1 Crop production, FY 2008/09 – FY 2018/19  ................................ ............................. 71 
Chart 4.2 Fisheries and aquaculture production, FY 2017/18  ................................ ................... 77 
Chart 4.3 Fishery exports, FY 2008/09 – FY 2017/18  ................................ .............................. 77 
Chart 4.4 Production and exports of natural gas, 2010 -18 ................................ ....................... 81 
 
TABLES  
 
Table 1.1 Selected macroeconomic indicators, 2013 -20 ................................ .......................... 10 
Table 1.2 GDP by economic activity and employm ent, 2013 -20 ................................ ............... 12 
Table 1.3 Balance of payments, 2013 -20 ................................ ................................ .............. 16 
Table 1.4 Trade in services, 2013 -19 ................................ ................................ .................... 17 
Table 2.1 Commissions  ................................ ................................ ................................ .......25 
Table 2.2 WTO notifications, 30 September 2020  ................................ ................................ ...26 
Table 2.3 RTAs  ................................ ................................ ................................ .................. 29 
Table 2.4 Legislation on business  ................................ ................................ ......................... 35 
Table 2.5 BIAs and DTAs  ................................ ................................ ................................ .....36 
Table 3.1 Import documents  ................................ ................................ ............................... 38 
Table 3.2 Structure of the tariff schedule, 2008, 2013, and 2020  ................................ ............. 40 
Table 3.3 Summary analysis of the preferential tariff, 2020  ................................ ..................... 42 
Table 3.4 Specific Goods Tax  ................................ ................................ ............................... 42 
Table 3.5 Tax revenue, 2013 -20 ................................ ................................ .......................... 43 
Table 3.6 Recommendations for import  ................................ ................................ ................. 45 
Table 3.7 Export recommendation  ................................ ................................ ........................ 50 
Table 3.8 Export licence recommendations  ................................ ................................ ............ 52 
Table 3.9 SEZ incentives  ................................ ................................ ................................ .....53 
Table 3.10 Sectoral distribution of large companies and SMEs, end -May 2020  ........................... 55 
Table 3.11 Financial assistance programmes for SMEs, 2020  ................................ ................... 57 
Table 3.12 Change of situations regarding SOEs  ................................ ................................ ....62 
Table 3.13 State -owned economic enterprises, July 2020  ................................ ........................ 63 
Table 3.14 Losses by SEEs  ................................ ................................ ................................ ..64 
Table 3.15 Share of public/private sectors in GDP (end -September 2019)  ................................ .64 
Table 4.1 Monthly rice export volumes following the outbreak of COVID -19, 2020 ...................... 74 
Table 4.2 Ch anges in land use, 1990 , 2000, 2005, 2010, and 2015 ................................ .......... 75 
Table 4.3 Reserved Forests, Protected Public Forests, and Protected Areas, 2019  ....................... 75 
Table 4.4 Trade in electricity  ................................ ................................ ............................... 80 WT/TPR/S/ 405/Rev.1 • Myanmar  
 
- 6 - 
 
 Table 4.5 Electricity tariffs, 2020 ................................ ................................ .......................... 81 
Table 4.6 Bank assets, 2014 -19 ................................ ................................ ........................... 84 
Table 4.7 Air transport, 2014 -19 ................................ ................................ .......................... 88 
Table 4.8 Bilateral air services agreements, 2019  ................................ ................................ ..89 
Table 4.9 Regional or multilateral air services agreements, 2019  ................................ ............. 89 
Table 4.10 General cargo turnover, 2013 -19 ................................ ................................ ......... 91 
Table 4.11 Container turnover, 2013 -19 ................................ ................................ ............... 91 
Table 4.12 Telecom reforms, 2013 -20 ................................ ................................ .................. 93 
Table 4.13 Tourism, 201 4-19 ................................ ................................ .............................. 94 
 
APPENDIX TABLES  
 
Table A1.1 Merchandise exports, by HS section and major HS chapter, 2013 -19 ........................ 97 
Table A1.2 Merchandise imports, by HS section and major HS chapter, 2013 -19 ........................ 98 
Table A1.3 Merchandise exports, by destination, 2013 -19 ................................ ....................... 99 
Table A1.4 Merchandise imports, by origin, 2013 -19 ................................ ............................  100 
 
 
Table A2.1 Major trade -related legislation  ................................ ................................ ...........  101 
Table A2.2 Main trade -relate d ministries and agencies  ................................ ..........................  103 
Table A2.3 Sectors restricted regarding investment  ................................ ..............................  104 
Table A2.4 Sectors promoted for investment  ................................ ................................ ....... 108 
 
 
Table A3.1 MFN applied summary, 2020  ................................ ................................ .............  112 
Table A3.2 Tariff lines where the MFN applied exceeds the bound rate, 2020  ...........................  113 
Table A3.3 Domestically produced goods and services exempt from commercial tax  .................  115 
 
 
Table A4.1 Exports of timber, 2014 -20 ................................ ................................ ...............  117 
 
  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 7 - 
 
 SUMMARY  
1. Between fiscal year (FY) 2013/14 and FY 2018/19 , Myanmar's economic growth averaged a 
robust 7.1% annually . It made progress in reducing poverty and inequality; Myanmar's per cap ita 
GDP grew to over USD 1,300 . However, the COVID -19 pandemic significantly impacted the growth  
rate, which is expected to decline to 1.5% in FY 2019/20. Prudent macro -economic management 
and the country's relatively moderate level of economic exposure to the global economy  are expected 
to prevent an economic contraction.   
2. The services sector continue d to be the largest contributor to GDP , accounting for around 41% 
in FY 2018/19, up from 38% in FY 2013/14 . During the same period, the share of manufacturing 
also rose from 20% to 25% ; by contrast , the share of agriculture, forestry , and fishing declined 
considerabl y from nearly 30% to 21%.  
3. To mitigate the impact of the pandemic, the authorities implemented a number of measures , 
including budgetary support, preferential loans, tax waivers and deferments, and credit guarantees.  
Trade and investment measures , including changes in import and export licensing requirements on 
some products,  were also implemented.  The authorities pursue d an expan sionary fiscal policy, which 
is expected to result in a worsening of the fiscal deficit  on account of lower revenue s and increased 
expenditures.  The Central Bank of Myanmar (CBM)  also loosened monetary policy , by cutting the 
policy interest rate by  a cumul ative 3% between March and May 2020  and easing reserve 
requirements; however, despite these measures, inflation declined as domestic demand remained 
moderate.  
4. In 2018, the CBM allowed market forces to play a larger role in exchange rate determination. 
As at February 2019, the transaction -based exchange rate was used as the reference rate, which 
removed the difference between the reference and market exchange rates. More recently, the CBM 
implemented a rule s-based foreign exchange auction mechanism that elim inates multiple currency 
practices.  
5. Because of the COVID -19 pandemic, t he current account deficit is expected to widen to 4% of 
GDP in FY 2019/20 , up from 2.6% in FY  2018/19. This figure reflects a projected decline in exports 
and lower intermediate imports (while COVID -related imports of medicines and medical equipment 
are expected to rise), as well as a decline in tourism receipts and a weakening in remittances. 
Exports and imports increased during the review  period . Exports were dominated by textiles and 
textile articles, whose share increased, and petroleum gases and other gaseous hydrocarbons. The 
main export markets were China, the European  Union, and Thailand; the European Union incr eased 
its share substantially, while that of Thailand decreased. Major imports were petroleum, machinery, 
and textile raw materials, whose share substantially increased; the main suppliers were China, 
Singapore, and Thailand, unchanged since the previous R eview.  
6. Foreign direct investment (FDI) was concentrated in the oil and gas, power, transport and 
communications, and manufacturing sectors. Most FDI originate d from Singapore, followed by China 
and Hong Kong, China. The stock of FDI in 2019 was more than USD 34 billion.  
7. Several new ministries were established , including two dealing with trade – the Ministry of 
Investment and Foreign Economic Relations , and the M inistry of International Cooperation. The 
country's trade policy aims to reinforce its development objectives, expand domestic and 
international trade, establish an enabling business environment, and support private -sector 
development. Myanmar supports tra de liberalization, and it desires free and  fair international trade. 
It grants at least most -favoured nation (MFN) treatment to all of its trading partners. According to  
the Corruption Perceptions Index, Myanmar ranked 130th out of 180 countries in 2019 (c ompared 
with 172nd out of 176 countries in 2012) . 
8. Myanmar is an original Member of the WTO. It has not been a party to any dispute settlement 
proceeding at the WTO, as complainant, respondent, or third party. During the review period, it 
made a number of notifications concerning, inter alia , import licensing, customs valuation, sanitary 
and phytosanitary measures,  and technical barriers to trade. Some notifications remain outstanding, 
including those concerning state trading. Myanmar's objective in regional trade agreements, 
particularly those related to the Association of Southeast Asian Nations (ASEAN), is to sup port a 
free, open, transparent, and integrated investment regime in the ASEAN region. Myanmar has six WT/TPR/S/ 405/Rev.1 • Myanmar  
 
- 8 - 
 
 RTAs in force, up from five at the time of the previous Review ; the ASEAN -Hong Kong, China, Free 
Trade Agreement entered into force on 11 June 2019.  
9. Myanm ar continued to make economic reforms by amend ing a number of trade - and 
investment -related laws, some of which were outdated, or adopting new laws. These include the 
Myanmar Investment Law, the Myanmar Companies Law, the Myanmar Competition Law, the 
Consu mer Protection Law, the Industrial Design Law, the Trademark Law, the Patent Law, and the 
Copyright Law. The Myanmar Investment Law, which entered into force on 18  October  2016, 
generally allows FDI except in activities that are specifically prohibited or restricted. Under the Law, 
the Myanmar Investment Commission may endorse long -term land lease s and tax exemption/relief, 
based on proposals by investors.   
10. Myanmar made significant changes to its import and export regimes. In 2016, it launched the 
Myanmar A utomated Cargo Clearance System (MACCS) for both imports and exports. The MACCS 
automates a number of customs procedures. In 2017, Myanmar started implementing the WTO 
Customs Valuation Agreement. Furthermore, Myanmar reduced the number of tariff bands fro m 15 
to 11. The simple average applied MFN tariff rate in 2020 was 7.1%, an increase from 5.5% in 2013. 
The increase is due to the reduction in the number of bands and the change in nomenclature; another 
consequence of these changes was that the number of tariff lines exceeding the bound rates more 
than doubled to 70 from 32 at the time of the previous Review. Myanmar has bound 18.4% of its 
tariffs. In 2016, Myanmar introduced a specific goods tax (SGT) on 14 groups of products; the SGT 
essentially serves a s an excise tax, or an export tax in the case of timber. Additionally, imports are 
subject to a standard commercial tax rate of 5% on the CIF value.  
11. A considerable change occurred in the import and export licensing regimes, both of which 
moved from a posit ive list to a negative list. Currently, 3,931 tariff lines require an automatic or 
non-automatic import licence, while 1,224 tariff lines require an export licence. A t the time of the 
last Review, 1 ,900 tariff lines were exempt  from import licensing requir ements , and 983 tariff lines 
did not require an export licence.  
12. Myanmar does not have any anti -dumping or countervailing  duty legislation, and it notified 
this to the WTO. The Safeguard Law was enacted on 29 December 2019 , and will enter into force 
on 1 July 2021 . 
13. Under the Union Taxation Law of 2019 , Myanmar rescinded export taxes on all products except 
timber exports. Incentives are provided to e xporters under the Special Economic Zone (SEZ) Law, 
2014. 
14. During the review period, the Small and Medium Enterprise Development Law and the Small 
and Medium -sized Enterprise Development Policy were adopted . Financial assistance programmes 
for SMEs are prov ided for under both the Law and the Policy.   
15. The Law on Standardization was promulgated on 3 July 2014 , and is currently being amended. 
The main legislation covering sanitary and phytosanitary (SPS) measures are the Animal Health and 
Development Law, 2020 (adopted on 26 August 2020), the Plant Pest Quarantine Law, 1993, and 
the National Food Law, as amended in 2013. During the review period, Myanmar made several 
notifications to the WTO TBT and SPS Committees . 
16. According to the authorities, there are no state-trading requirements. Some restructuring and 
privatization of state-owned enterprises ( SOEs) occurred . Currently, there are 30 S OEs. Myanmar is 
neither a party to , nor an observer of , the WTO  Agreement  on Government Procurement. The 
authorities state tha t Myanmar is considering requesting o bserver status. Myanmar has no specific 
legislation governing public procurement, and there is no centralized procurement agency.  
17. Myanmar adopted a new Competition Law , which entered into force on 24 February 2017 . The 
Law covers all sectors of the economy ; there are no exempt activities/sectors.  The Competition 
Rules were issued on 9 October 2017 , and t he Myanmar Competition Commission, the enforcement 
authority that controls and monitors competition, was established on 31 October 2018.  
18. Myanmar reformed its intellectual property rights (IPR) legislation , including the Industrial 
Design Law, the Trademark Law, the Patent Law, and the Copyright Law ; Myanmar has not yet WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 9 - 
 
 submitted notifications concerning these  laws to the WTO.  According to the authorities, the 
implementation of the new IP legislation will start with the Trademark Law.  Myanmar does not have 
legislation to protect the layout designs of integrated circuits and trade secrets.  The Intellectual 
Prope rty Central Committee , chaired by the Vice President,  was formed in 2020 to supervise IPR -
related matters ; the Ministry of Commerce  is the focal ministry for IP administration . Data are not 
available on the enforcement of IPR protection.  
19. Agriculture is the  main pillar of the economy, as farming is the principal livelihood for most of 
the population. The sector contributed 24.3% to total exports in 2019 , and t he country is a net 
exporter of agricultural products. Following the declaration of COVID -19 as a pa ndemic, Myanmar 
applied export restrictions with the aim of prevent ing shortages of the country's main staple, rice. 
The restrictions, implemented through a temporary rice export quota, were lifted in May 2020. In 
response to the pandemic , Myanmar also est ablished a small public rice reserve (about 50,000 
tonnes) that was procured through mandatory sales by rice exporters.  
20. The mining sector (including quarrying) contributed 1% to GDP in FY 2018/19. Mineral 
production was carried out by the private sector t hrough joint ventures with designated SOEs. 
Myanmar introduced significant changes to its mining regime by allowing , inter alia , foreign 
investment  in activities previously closed to FDI.  
21. The manufacturing sector grew by almost 10% annually since the last  Review, due in part to 
a reform of the Myanmar I nvestment Law in 2016. The main subsectors were  the food and beverages  
industry , and textiles and clothing  industry.   
22. The services sector  is generally characterized by state involvement through SOEs and  
restrictions on private -sector and foreign participation. However, since the last Review, Myanmar 
has significantly liberalized foreign investment.  In the WTO, Myanmar made specific commitments 
in 2 of the 12 major sectors in the GATS classification list (tourism and travel -related services, and 
transport services).   
23. Myanmar's financial sector is small (0.4% of GDP in FY 2018/19) . Banking services were 
opened  up to foreign bank branches , and seve ral subsidiaries of foreign banks obtained approval to 
operate in the country. The insurance sector was gradually liberalized by opening the market first to 
private domestic insurers , and then, in 2019, to foreign insurers. The telecom s regime changed from  
a government monopoly to a fully liberalized sector, which led to a substantial improvement in 
telecoms connectivity. The distribution services sector also transformed significantly. Foreign 
investment in the sector picked up, partly as a result of a libe ralization of the import licensing 
procedures and the market access regime for foreign services providers. Fully foreign -owned 
companies established in Myanmar can now engage in retail and wholesale services. Myanmar's 
tourism sector was hard-hit because o f airport closures and travel restrictions due to the COVID -19 
pandemic . 
  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 10 - 
 
 1  ECONOMIC ENVIRONMENT  
1.1  Main Features of the Economy  
1.1.  Myanmar is a least developed country (LDC). Strong growth since its reintegration into the 
world economy has resulted in a reduction in poverty and inequality1, with gross domestic product 
(GDP) per capita growing to over USD 1,300. The services sector is the largest contributor to GDP, 
accounting for 40.7% in fiscal year  (FY) 2018/19 , followed by manufacturing ( 24.8%), and 
agriculture, forestry, and fishing (2 1.3%). In recent years, the construction sector also became an 
important contributor. According to the International Monetary Fund (IMF), the informal economy 
accoun ts for the majority of employment, suggesting that a significant proportion of the economy is 
informal2, and implying that GDP and GDP per capita are underestimated. Thus, policy planning and 
implementation could face challenges, especially during the cur rent pandemic.   
1.2.  Trade (merchandise and services) as a proportion of GDP grew from around 42% in FY 2013/14 
to nearly 50% in FY 2018/19, which shows its increasing importance in the economy. The relatively 
low ratio also suggests a low level of interconnec tedness with the global economy, thereby insulating 
the country from the full impact of the pandemic. The ratio of total public and publicly guaranteed 
debt to GDP was less than 40% in FY 2018/19, which, according to the IMF, is sustainable and would 
hold Myanmar in good stead to be able to borrow to meet its needs to fight the pandemic.  
1.2  Recent Economic Developments  
1.3.  Between FY 2013/14 and FY 2018/19, real GDP growth averaged 7.1% annually (Table 1.1). 
During this period, growth was driven by manufacturing,  which was led by the garment sector; 
construction activity; electricity, gas, and water supply; information and communications services; 
and financial and insurance activities  (Table 1.2). However, growth had started to moderate due to 
weak domestic deman d, a correction in real estate prices, and declining investment; this moderation 
was further compounded by the onset of the pandemic.  
Table 1.1 Selected macroeconomic indicators, 2013 -20 
  FY 
2013/  
14 FY 
2014/  
15 FY 
2015/  
16 FY 
2016/  
17 FY 
2017/ 
18 Transition 
period  FY 
2018/  
19 FY 
2019/20a 
National accounts  
Real GDP  8.4 8.0 7.0 5.9 6.8 6.2 6.5 1.4 
Consumption  13.7 11.1 4.7 2.2 4.3 .. .. .. 
Private  .. .. .. .. .. .. .. .. 
Government  .. .. .. .. .. .. .. .. 
Gross fixed capital 
formation  14.4 7.8 16.7 1.2 6.6 .. .. .. 
Exports of goods 
and services  12.9 18.7 15.1 -0.4 19.0 .. .. .. 
Imports of goods 
and services  54.4 22.3 21.6 -11.4 9.4 .. .. .. 
Prices and interest rates  
Inflation (consumer 
price index (CPI) % 
change)  5.7 5.1 10.0 6.8 4.0 7.1 8.6 5.76 
Lending rate (%)  13.0 13.0 13.0 13.0 13.0 13.0 13.0 10 (for 
secured 
loans) 14.5 
(unsecured 
loans) 
effective 
since 
1 May 2020 
Deposit rate (%)  8.0-10.0 8.0-10.0 8.0-10.0 8.0-10.0 8.0-10.0 8.0-10.0 8.0-10.0  5.0-7.0 
Exchange rate  
MMK/USD  
(annual average)  
Central Bank of 
Myanmar’s reference 
rate 964.4  995.1  1,222.4  1,260.6  1,355.8  1,413.8  1,531.9  1,425.9  
 
1 UNDP Myanmar. Viewed at: 
https://www.mm.undp.org/content/myanmar/en/home/presscenter/articles/2019/mlcs -poverty -report.html ; 
and World Bank. Viewed at: https://data.worldbank.org/indicator/SI.POV.GINI?locations=MM . 
2 IMF Country Report No. 20/215.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 11 - 
 
   FY 
2013/  
14 FY 
2014/  
15 FY 
2015/  
16 FY 
2016/  
17 FY 
2017/ 
18 Transition 
period  FY 
2018/  
19 FY 
2019/20a 
Nominal effective 
exchange rate  
(July 2012 = 100)  91.9 91.3 79.6 78.0 70.5 67.6 63.5 .. 
Real effective exchange 
rate (July 2012 = 100)  94.6 96.8 92.0 95.1 88.2 87.7 87.1 .. 
Money and credit (% change, end -period)  
Broad money (M2)  31.7 17.6 26.3 19.4 18.0 18.6 15.4 14.1 
Claims on domestic 
sector  24.6 23.0 31.3 25.4 20.2 21.9 17.4 15.8 
Claims on private sector  52.5 36.5 34.2 33.4 23.4 21.3 16.4 14.4 
Consolidated public sector         
Total revenue  20.1 22.0 19.5 18.8 17.1 23.3 16.0 14.8 
Tax revenue  7.3 7.8 6.1 6.5 6.7 8.4 6.6 6.0 
Social contributions  .. .. 0.1 0.1 0.1 0.2 0.1 0.1 
Grants  0.3 0.3 0.4 0.4 0.2 0.3 0.4 0.4 
Total expenditure  21.4 22.9 23.9 21.3 19.7 24.8 20.0 20.6 
Expenses  13.8 16.1 15.9 14.8 13.7 18.2 13.4 14.2 
Net acquisition of 
non-financial assets  7.6 6.8 8.0 6.5 6.0 6.6 6.6 6.4 
Gross operating balance  5.2 5.9 3.7 4.0 3.3 5.1 2.6 0.7 
Net lending 
(+)/borrowing ( -) -1.3 -0.9 -4.3 -2.5 -2.7 -1.5 -4.0 -5.8 
Total public debt  .. .. .. .. .. .. 38.8 42.7 
Domestic public debt  16.2 16.0 20.5 20.9 20.4 21.2 .. .. 
External sector (% of GDP, unless otherwise indicated)  
Current account balance  -2.1 -3.4 -5.3 -4.4 -4.9 -6.9 -2.6 -4.0 
Net merchandise trade  -2.2 -2.8 -6.8 -7.0 -7.0 -10.5 -4.3 -3.4 
Exports  15.8 15.9 15.9 14.9 15.7 23.6 15.2 13.1 
Imports  18.1 18.7 22.7 21.9 22.7 34.1 19.5 16.5 
Services balance  0.9 2.0 1.8 1.9 1.5 2.0 1.1 0.1 
Financial account  .. -4.2 -6.6 -7.6 -7.6 -5.5 -4.1 -4.7 
Balance of payments  5.2 1.7 -0.7 0.6 0.3 -0.1 0.3 0.7 
Goods exports  
(% change in USD)b 16.7 8.8 -8.5 -0.4 10.5 16.4 -6.8 -12.4 
Goods imports  
(% change in USD)b 45.8 12.5 10.6 2.4 9.3 5.9 -13.8 -14.0 
Service exports  
(% change in USD)b 63.7 32.6 2.1 -1.1 11.8 22.2 4.4 -30.9 
Service imports  
(% change in USD)b 40.4 7.3 13.0 -6.0 26.7 34.2 9.3 -20.0 
International reserves 
(end-period, USD 
million)  4,592.3  5,125.8  4,766.2  5,134.6  5,367.4  5,299.4  5,667.0  6,840.0  
in months of 
prospective 
goods and 
services imports  3.7 3.8 3.5 3.4 3.3 .. 4.6 5.0 
Total external debt  
(USD billion, end -period)  10.2 8.8 12.7 12.3 17.9 17.9 19.1 .. 
.. Not available.  
a Estimates.   
b Compared with the same period one year before.  
Note:  Fiscal year was April to March until FY 2017/18. Since FY 2018/19, the FY has been October to 
September. Transition period was April to September 2018.  
Source:  Central Statistics Organization, Central Bank of Myanmar; Asian Development Bank; and IMF.  
1.4.  The outbreak of COVID -19 resulted in a sharp decline in global economic activity, with the 
Myanmar economy also being adversely impacted. GDP  growth is estimated to range between 0.5% 
and 1.8% under different baseline scenarios.3 The fact that there is no expected contraction in the 
economy is due to strong economic performance in the first half of the fiscal year and the relative 
insulation o f the Myanmar economy from the global economy.  
  
 
3 IMF Country Report No. 20/215; Asian Development Bank: Asian Development Outlook 2020 Update ; 
and World Bank (2020), Myanmar Economic Monitor , June.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 12 - 
 
 Table 1.2 GDP by economic activity and employment, 2013 -20 
    FY 
2013/14a  FY 
2014/15a FY 
2015/16b FY 
2016/17b FY 
2017/18b FY 
2018/19b FY 
2019/20b 
Real GDP (MMK billion)  48,879.2  52,785.1  74,215.7  78,483.2  83,510.0  89,147.3  .. 
Current GDP (MMK billion)  58,011.6  65,261.9  74,215.7  827,000.0  92,789.0  105,258.5  .. 
GDP per capita at current 
market price (MMK)  1,133,394  1,255,254  1,408,696  1,555,916  1,730,330  1,945,593  .. 
GDP by economic activity at constant 2010 -11 prices (% change)  
Agriculture, forestry and 
fishing  3.6 2.8 .. -1.5 0.1 1.6 .. 
 
Agriculture  2.2 1.4 .. -1.5 -3.4 0.3 ..  
Livestock and fishery  8.1 7.4 .. -0.3 7.2 4.1 ..  
Forestry  -6.7 -25.3 .. -53.9 35.3 -3.5 .. 
Mining and quarrying  26.3 48.0 .. 8.1 3.1 5.1 .. 
Manufacturing  9.5 9.5 .. 9.8 9.9 9.7 .. 
Electricity, gas and water 
supply  14.0 14.8 .. 3.6 3.3 3.1 .. 
Construction (incl. real 
estate activities)  16.4 15.9 .. 9.7 8.1 8.7 .. 
Services  10.3 9.1 .. 8.1 8.7 8.3 ..  
Wholesale and retail 
trade; repairs of 
vehicles; 
accommodation and 
food service activities  5.8 5.1 .. 7.6 7.9 7.9 .. 
 
Transport and storage  11.7 5.9 .. 7.4 8.2 8.1 ..  
Information and 
communication  27.6 41.3 .. 13.2 14.3 12.0  
 
Financial and insurance 
activities  34.0 22.1 .. 39.9 27.0 11.5 .. 
 
Public administration 
and defence; 
compulsory social 
security  12.5 11.8 .. 4.2 5.9 4.4 .. 
 
Other services  15.8 10.8 .. 13.2 12.7 12.9 .. 
GDP by economic activity at current basic prices (%)  
Agriculture, forestry and 
fishing  29.5 27.8 26.8 24.9 23.0 21.3 .. 
 
Agriculture  21.2 19.6 18.2 16.8 15.0 13.7 ..  
Livestock and fishery  8.0 8.0 8.4 8.0 7.9 7.5 ..  
Forestry  0.3 0.2 0.2 0.1 0.1 0.1 .. 
Mining and quarrying  6.0 7.4 1.1 1.1 1.0 1.0 .. 
Manufacturing  19.9 19.9 21.3 23.0 24.2 24.8 .. 
Electricity, gas and water 
supply  1.2 1.4 5.6 5.2 5.2 5.8 .. 
Construction (incl. real 
estate activities)  5.3 5.8 5.9 6.2 6.3 6.4 .. 
Services  38.1 37.7 39.3 39.6 40.3 40.7 ..  
Wholesale and retail 
trade; repairs of 
vehicles; 
accommodation and 
food service activities  19.2 18.7 19.1 19.7 20.2 20.6 .. 
 
Transport and storage  11.9 11.5 11.5 11.2 11.3 11.2 ..  
Information and 
communication  1.6 1.8 2.1 2.1 2.0 2.0 .. 
 
Financial and insurance 
activities  0.2 0.2 0.3 0.3 0.4 0.4 .. 
 
Public administration 
and defence; 
compulsory social 
security  2.9 3.1 3.7 3.5 3.4 3.3 .. 
 
Other services  2.3 2.4 2.6 2.8 3.0 3.2 .. 
Share of sector in total employment (%)  
Agriculture, forestry and 
fishing  .. .. 51.7 .. 50.6 48.2 47.5 
Mining and quarrying  .. .. 0.9 .. 0.9 0.6 0.8 
Manufacturing  .. .. 11.0 .. 10.5 11.1 11.1 
Electricity, gas and water 
supply  .. .. 0.2 .. 0.3 0.3 0.3 
Construction  .. .. 3.7 .. 4.2 5.2 5.8 
Services  .. .. 32.5 .. 33.5 34.6 34.5  
Wholesale and retail 
trade; repairs of vehicle  .. .. 14.6 .. 15.7 16.5 19.2 
 
Accommodation and 
food service activities  .. .. 1.3 .. 1.6 1.8 1.0 
 
Transport and storage  .. .. 4.7 .. 4.6 5.1 5.6  
Information and 
communication  .. .. 0.3 .. 0.2 0.2 0.5 WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 13 - 
 
     FY 
2013/14a  FY 
2014/15a FY 
2015/16b FY 
2016/17b FY 
2017/18b FY 
2018/19b FY 
2019/20b  
Financial and insurance 
activities  .. .. 0.3 .. 0.4 0.5 1.0 
 
Other services  .. .. 11.3 .. 11.0 10.5 7.2 
.. Not available.  
a FY is April to March, and FY  2010/11 basic price.  
b FY is October to September, and FY  2015/16 basic price.  
Source:  Planning Department, MOPFI; and data provided by the authorities.  
1.5.  The adverse impact on the economy was transmitted through both external and domestic 
channels. Externa l sources include reduced trade, lower remittances, disruptions to supply chains, 
a decline in commodity prices, and unpredictable capital flows. Domestic sources include mobility 
restrictions, curfews, social distancing measures, and the closing of intern ational borders.  
1.6.  Manufacturing supply chains were disrupted the world over; as such, industrial production and 
employment declined in Myanmar. The impact is particularly severe in the garments sector, which 
faced a shortage of raw materials from China in t he first quarter of 2020 resulting in reduced working 
hours or the suspension of factory operations, leading to layoffs. As production picked up in China 
in March, the problem of supply chain disruptions was replaced by a decline in external demand, 
result ing in the cancellation of many orders.  
1.7.  Reduced global demand also impacted exports, due to travel and quarantine restrictions; 
tourist arrivals declined, significantly impacting associated sectors such as travel, restaurants, and 
hotels.  
1.8.  The fall in global demand also resulted in the return of foreign workers to their own countries, 
due to factory closures and job losses. Myanmar, which has over 3 million nationals employed 
abroad, felt the adverse impact, mainly through declining remittances.  
1.9.  The dec line in global demand also manifested itself in falling commodity prices. Natural gas is 
the second -largest export; as such, the fall in natural gas p rices has implications for Myanmar's 
trade deficit.  
1.10.   Foreign direct investment (FDI) inflows are important , as they tend to finance a large portion 
of the current account deficit. If the pandemic continues, changes in FDI flows would have serious 
implications for the balance of payments.  
1.11.   On the domestic front, containment measures include mandatory mobility restrictions, 
curfews, social distancing measures, and the closing of international borders.  
1.12.   These measures have further weakened aggregate demand, and they hinder private 
consumption and investment. Furthermore, consumer confidence seems to be d eteriorating. Private 
consumption growth moderated in FY 2019/20, reflecting diminished purchasing power and falling 
private income levels, due to increasing domestic unemployment and declining remittance inflows. 
Consumer behaviour also altered, with a sh ift in spending from discretionary items, such as clothing, 
vehicles, jewellery, and gasoline, to essential items, such as food and healthcare.4 The impact of the 
pandemic is further compounded by a weak healthcare system, inadequate social safety nets, l ow 
foreign exchange reserves, and a fragile banking system.  
1.13.   The authorities are cognizant of these issues, and took various measures to mitigate the 
impact of the pandemic. With a view to encouraging credit provision to address urgent financing 
needs asso ciated with COVID -19, the Central Bank of Myanmar (CBM) has reduced the policy rate 
by a cumulative 3% since March 2020. It also reduced the minimum reserve requirements by 1.5%, 
and eased liquidity requirements. The CBM also extended the deadline for bank s to meet the 
prudential requirements by three years to 31 August 2023.  
 
4 World Bank (2020), Myanmar Economic Monitor , June.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 14 - 
 
 1.14.   On 27 April 2020, the Ministry of Planning, Finance and Industry (MOPFI) announced the 
COVID -19 Economic Relief Plan (CERP), whose salient features include:  
• A supplementary budget, whi ch reallocates 10% of the FY 2019/20 budget estimate to 
COVID -19 related expenditures ; 
• Creation of a COVID -19 fund of MMK 200 billion (USD 134 million, or about 0.2% of 
GDP). Under the first phase, preferential loans were offered at a 1% annual interest 
rate to garment producers and other manufacturing firms, hotels, and tourism service 
providers, which were most adversely impacted ; 
 
• Low-interest loans of up to MMK 500 billion are available to the private sector through 
the state -owned Myanmar Economic Bank . Furthermore, credit guarantees are provided 
to SMEs and high -growth sectors, contingent on retaining employment ; 
 
• The tax payment period for income tax and commercial tax for FY 2019/20 was 
extended until the end of the calendar year, and the 2% advance income tax on exports 
was exempt until the end of the 2020 calendar year. The import licence fees for 
pharmaceuticals and pharmaceutical raw materials were waived. The specific goods tax, 
customs duties, and commercial taxes on critical medical supplies an d products related 
to the prevention, control, and treatment of COVID -19 were also waived. Licence 
renewal fees in the tourism sector were also waived for one year until 31 March 2021 ; 
 
• Five basic commodities were subsidized for people who do not have a re gular income. 
Household electricity bills, up to 150 units of electricity, were waived from April 2020 to 
31 December 2020. Additionally, the Government increased its stockpile of rice 
(50,000  tonnes) and palm oil (12,000 tonnes) to ensure domestic food se curity. Medical 
equipment used in the treatment and prevention of COVID -19, medicines, and other 
essential supplies were declared as special goods, with measures taken to prevent price 
speculation.  
 
1.15.   The Government also put in place additional relief and t rade- and investment -facilitation 
measures, including a six -month deferral of land lease payments for 47 hotels, and additional loans 
to farmers. On 1 April 2020, the Ministry of Commerce started issuing export and import licences 
online for 815 commoditie s, including garments, pharmaceutical products, hospital supplies, 
consumer goods, chemical fertilizers, essential foods, oil products, motorbikes and bicycles, 
agricultural products, and natural gas. The import licence requirement for essential items requ ired 
to treat or combat COVID -19 was also waived. The Myanmar Investment Commission (MIC) halved 
the application fees for investors. To ensure the domestic supply of rice, an essential foodstuff, the 
Government suspended rice exports, and notified this to the WTO.5 
1.16.   The IMF provided Myanmar with USD 356.5 million under the Rapid Credit Facility and the 
Rapid Financing Instrument . The funding will help meet the urgent balance -of-payments and fiscal 
needs arising from the COVID -19 pandemic. In addition, a USD  250 million loan facility under the 
Asian Development Bank's (ADB) COVID -19 Active Response and Expenditure Support (CARES) 
Program was signed in September 2020. Furthermore, the emergency financing will also catalyse 
additional support from the internati onal community, including under the Debt Service Suspension 
Initiative .  
1.17.   According to both the IMF and the World Bank, economic activity is expected to recover 
starting from the first quarter of FY 2020/21.6 However, both predict that output will remain b elow 
the level projected before the outbreak of COVID -19 into the medium term. Growth in FY 2020/21 
and the medium term is expected to be driven by increased infrastructure investment, increased 
activity in the services sector, higher exports, and increase d private consumption.  
1.18.   Risk to the growth outlook stems from the unpredictable nature of COVID -19; further 
outbreaks could stall economic activity, and cause lasting damage to household and corporate 
 
5 WTO document G/AG/N/MYN/21/Add.1, 10 July 2020.  
6 IMF Country Report No. 20/215; and World Bank (2020), Myanmar Economic Monitor , June.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 15 - 
 
 balance sheets. The evolution of the pandemic could also  result in a more severe global recession, 
which would have an adverse impact on Myanmar's growth prospects.  
1.2.1   Monetary and exchange rate policy  
1.19.   The main objective of monetary policy in Myanmar is price stability. To achieve this, the CBM 
targets reserve money to control liquidity in the economy. Before the outbreak of COVID -19, the 
CBM pursued a tight monetary policy stance, focused on managing ex cess liquidity and ensuring 
external stability so as to anchor inflation expectations. The annual growth rate of CBM reserve 
money fell from an average of 10% during October to February FY 2018/19 to an average of 2.9% 
during the same period in FY 2019/20.  Over the same time -frame, the rate of broad money growth 
also declined from an average of 16% to an average of 15%.  
1.20.   The outbreak of COVID -19 necessitated an easing of the monetary stance to enable liquidity 
and lending in the economy. As such, the CBM has  cut the policy rate by a cumulative 3% since 
March 2020; in tandem, the deposit rate floor and the lending rate cap have also been adjusted 
proportionally. The reserve requirement ratio was temporarily lowered from 5.0% to 3.5%. 
Additional measures implem ented include a temporary change in weights of longer -term government 
securities in the liquidity ratio and a temporary suspension in deposit auctions, so as to encourage 
liquidity in the market. It is expected that the CBM will persist with an accommodati ve monetary 
policy stance until the economy recovers from the impact of the pandemic.  
1.21.   Inflation as measured by the consumer price index (CPI) rose in 2019 due to a one -time hike 
in electricity prices, allied with higher food and fuel prices. However, COVI D-19 resulted in an 
economic slowdown, which in turn resulted in declining consumer demand and which outweighed 
supply -side disruptions. As such, the headline inflation rate dropped from 9.5% in December 2019 
to 4.2%, year on year. The food -price inflation  rate fell from 7.8% to 1.7% over the same period, 
while non -food inflation fell from 12.3% to 8.7%. The authorities expect inflation to be largely 
contained in the near term, as the economic slowdown persists . 
1.22.   According to the IMF, the de jure  exchange ra te arrangement is classified as managed float, 
while the de facto  exchange rate regime is classified as other managed. During the review period, 
the exchange rate regime underwent fundamental changes. In 2018, the CBM allowed market forces 
to play a larger  role in exchange rate determination. The reference exchange rate was set using a 
formula based on the weighted average of the interbank and bank -customer rates; additionally, in 
August 2018, the trading band (reference rate +/ - 0.8%) was abolished. As at February 2019, the 
transaction -based exchange rate was used as the reference rate, which removed the difference 
between the reference and market exchange rates. More recently, the CBM implemented a rules-
based  foreign exchange auction mechanism that eliminates multiple currency practices.  
1.23.   According to the IMF, "Myanmar does not engage in multiple currency practices or maintain 
exchange restrictions on payments and transfers for current international transactio ns, except for 
restrictions imposed solely for reasons of international or national security that have been notified 
to the Fund pursuant to Decision No. 144."7 Furthermore, on 9 June 2020, Myanmar notified the IMF 
of its acceptance of the obligations und er Article VIII, Sections 2, 3, and 4, of the IMF's Articles of 
Agreement.  
1.24.   Exchange rate flexibility and the rule -based foreign exchange auction were effective in 
smoothing exchange rate movements and accumulating reserves. They helped keep exchange rate 
volatility in check under recent appreciation pressure, and built up international reserves, which now 
cover around five months of imports. Since January 2019, the kyat has been appreciating against 
the US dollar. The real effective exchange rate (REER) als o appreciated in line with trends in the 
nominal rate and domestic inflation. An appreciating REER could have implications for Myanmar’s 
export competitiveness vis-à-vis its major trading partners.  
1.2.2   Fiscal policy  
1.25.   Myanmar pursued an expansionary fiscal polic y to provide a growth stimulus in the face of 
weakening domestic demand and, as such, ran persistent fiscal deficits during the review period. 
 
7 IMF Country Report No. 20/88.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 16 - 
 
 The fiscal deficit was estimated to be 5.0% of GDP in FY 2018/19 and 5.6% in FY 2019/20. However, 
in FY 2018/19, the deficit came in at 4.0% of GDP, due to lower -than-expected capital expenditure 
because of constraints in spending execution, which resulted in under -utilization. Spending data at 
the end of FY 2018/19 showed that actual spending was less than 90% of th e revised budget target, 
which was driven by less -than-budgeted capital expenditures, which came in at 75.8% of the 
budgeted amount. It appears that the under -execution is concentrated in large projects within a few 
ministries. Revenue collection continued  to be low during the review period, and was less than 17% 
of GDP in FY 2018/19, due mainly to low tax revenue.  
1.26.   It was envisaged that the budget deficit would rise to 5.8% of GDP in FY 2019/20 due to 
higher infrastructure investment and increased social s pending. However, the onset of COVID -19 
will result in a significant worsening of the fiscal deficit. Tax revenues are expected to decline by 6% 
year on year. The decline is due to a confluence of factors, such as the economic slowdown, tax 
relief measures  that include deferrals, and accelerated depreciation. Non -tax measures are also 
projected to decline by around 12% year on year in FY 2019/20 because of declining natural gas 
revenue due to falling gas prices. It is projected that the combined impact of t he above measures 
would be around 2% of GDP.  
1.27.   Expenditures are also expected to rise. The increase is slated to come from the 
implementation of COVID -19 mitigating measures under the CERP. Full implementation of the CERP 
would cost approximately 3% of GDP. The combined impact of lower revenue and increased 
expenditures is projected to push the deficit to around 7% -8% of GDP in FY 2019/20 . 
1.2.3   Balance of payments  
1.28.   During the review period, Myanmar's current account deficit increased from USD  1.3 billion in 
FY 2013 /14 (2.1% of GDP) to USD 3.3 billion in FY 2017/18 (4.9% of GDP) (Table 1.3), reflecting a 
widening gap between gross national savings and gross domestic investment. The deficit was 
reduced to USD 1.8 billion in FY 2018/19 (2.6% of GDP).  
Table 1.3 Balance of payments, 2013 -20 
 
CBM IMF  IMF  
  FY 
2013/  
14 FY 
2014/  
15 FY 
2015/  
16 FY 
2016/  
17 FY 
2017/  
18 FY 
2018/  
19a FY 
2018/  
19a FY 
2019/  
20a 
Current account  -1,260.4  -2,228.7  -3,193.2  -2,756.3  -3,301.1  285.2  -1,776.3  -2,785.0  
Trade balance  -1,337.6  -1,858.5  -4,048.1  -4,409.2  -4,696.3  -2,977.7  -2,977.7  -2,395.0  
Exports (f.o.b.)  9,548.9  10,384.9  9,498.1  9,456.0  10,452.2  10,462.6  10,462.6  9,165.0  
Imports (f.o.b.)  10,886.5  12,243.5  13,546.2  13,865.2  15,148.5  13,440.2  13,440.2  11,560.0  
Services, net  569.8  1,299.7  1,077.5  1,192.7  970.2  2,820.6  759.0  103.0  
Receipts  2,715.5  3,601.6  3,678.2  3,638.3  4,068.2  6,334.3  4,624.0  3,195.0  
Payments  2,145.7  2,302.0  2,600.7  2,445.6  3,098.0  3,513.8  3,865.0  3,092.0  
Primary income, net  -1,901.6  -2,981.4  -2,089.6  -1,623.5  -2,065.7  -2,042.0  -2,042.0  -2,155.0  
Receipts  417.6  706.9  984.4  944.7  1,246.1  1,448.1  1,448.1  1,492.0  
Payments  2,319.2  3,688.4  3,074.0  2,568.2  3,311.8  3,490.1  3,490.1  3,647.0  
Secondary income, net  1,409.1  1,311.6  1,867.0  2,083.7  2,490.7  2,484.4  2,484.4  1,662.0  
Receipts  1,843.6  2,050.7  2,387.5  2,456.7  2,738.8  2,851.4  2,851.4  .. 
of which: workers' 
remittances  1,504.6  1,329.4  1,430.7  1,576.3  1,793.2  1,748.8  1,748.8  .. 
Payments  434.5  739.2  520.6  372.9  248.1  367.0  367.0  .. 
Capital account  .. 0.0 0.0 1.0 0.6 0.0 0.0 0.0 
Financial account  .. -2,717.1  -3,960.3  -4,835.7  -5,063.5  -2,803.5  -2,803.5  -3,282.0  
Assets  .. 148.1  -177.4  -1,478.1  -22.0 448.8  448.8  0.0 
of which: currency 
and deposits  .. 143.6  -182.6  -1,479.9  -131.1  478.6  478.6  0.0 
Liabilities  .. 2,865.2  3,782.9  3,357.5  5,041.5  3,252.3  3,252.3  3,282.0  
Direct investment  .. 2,915.8  3,443.0  3,469.9  4,159.1  2,131.3  2,131.3  1,865.0  
Other investment  .. -66.9 340.0  -149.5  880.5  1,121.0  1,121.0  1,417.0  
Currency and 
deposits  .. 139.3  -329.0  -419.6  121.6  69.8 69.8 .. 
Loans  .. -118.2  769.0  410.1  761.4  1,015.5  1,015.5  .. 
of which: 
government loans  .. 314.9  444.5  -35.0 224.7  390.8  390.8  .. WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 17 - 
 
  
CBM IMF  IMF  
  FY 
2013/  
14 FY 
2014/  
15 FY 
2015/  
16 FY 
2016/  
17 FY 
2017/  
18 FY 
2018/  
19a FY 
2018/  
19a FY 
2019/  
20a 
Disbursements  .. 539.4  786.1  366.1  681.5  825.1  825.1  1,653.0  
Repayments  .. 224.5  341.6  401.1  456.9  434.3  434.3  -632.0  
Net errors and 
omissions  .. 592.6  -1,186.6  -1,701.3  -1,559.6  -822.0  -822.0  0.0 
Overall balance  3,104.9  1,081.0  -419.4  379.1  203.4  205.2  205.2  496.0  
Gross reserves  
(- increase)  -3,104.9  -1,081.0  419.4  -379.1  -203.4  -205.2  -205.2  -497.0  
.. Not available.  
a Estimates.  
Note:  Fiscal year was April to March up to FY 2017/18. Since FY 2018/19, fiscal year has been October to 
September. Transition period was April to September 2018.  
Source:  CBM. Viewed at: https://www.cbm.gov.mm/content/3905 ; and IMF Country Report No. 20/215.  
1.29.   Between FY 2013/14 and FY 2017/18, the current account deficit rose because of a worsening 
merchandise goods balance, which was due to a much faster increase in imports vis-à-vis exports. 
Economic growth manifested itself through rising imports of industrial raw materials, fuels, and 
consumer goods. Furthermore, large investment and infrastructu re projects had a significant import 
content.   
1.30.   The merchandise trade deficit declined in FY 2018/19 and, consequently, the current account 
deficit narrowed. The trade deficit fell due to weak economic activity as FDI -related imports declined; 
iron and stee l imports also declined due to a slowdown in the construction sector. Another factor 
was a change in automobile import regulations. As a result, the trade deficit declined from 7.0% of 
GDP in FY 2017/18 to 4.3% of GDP in FY 2018/19.  
1.31.   The services balance as  a proportion of GDP rose from 0.9% in FY 2013/14 to 1.1% in 
FY 2018/19. It peaked at 2.0% in FY 2014/15 (Tables 1.3 and 1.4). The recent decline in the services 
surplus is due mainly to lower travel receipts. Although tourist arrivals rose, tourism -relate d services 
grew slowly. Furthermore, it appears that daily spending by tourists also declined.8  
Table 1.4 Trade in services, 2013 -19 
 
FY 
2013/14  FY 
2014/15  FY 
2015/16  FY 
2016/17  FY 
2017/18  Transition 
period  FY 
2018/19a 
Total credit  
(USD million)  2,715.5  3,594.8  3,679.7  3,634.4  4,068.5  2,202.2  6,348.6  
Manufacturing services 
on physical inputs 
owned by others  797.2  133.7  181.4  305.2  521.0  611.4  1,670.5  
Maintenance and repair 
services, n.i.e.  6.0  82.7 147.2  144.4  24.2 11.0  30.6 
Transportation  352.3  328.4  383.3  196.0  241.8  179.9  387.2  
   Passenger  17.8 80.7 92.3  58.5 22.3 8.0  15.8 
   Freight  14.0 8.9  13.7  17.1 53.9 18.5  31.9 
Other (including postal 
and courier)  320.4  238.8  277.4  120.5  165.6  153.4  339.5  
Travel  996.5  1,878.6  2,158.3  2,143.6  1,862.5  674.7  2,478.5  
Construction  14.8  144.7  80.5  65.3  210.8  78.6  116.9  
Insurance and pension  0.0  - - - - - - 
Financial services  0.3   7.3  14.6   21.6   12.6   3.1  8.0 
Charges for the use of 
intellectual property 
n.i.e. 0.8  36.6  10.5   10.4   2.5   1.3  15.7 
Telecommunication, 
computer, and 
information  80.1  374.0  177.2  206.4  115.8  37.2  141.7  
Other business services  389.7  554.7  371.8  419.0  925.1  482.3  1,172.6  
Personal, cultural, and 
recreational services  6.2  22.0  91.3  53.2  30.9  17.9  41.2 
 
8 World Bank (2019), Myanmar Economic Monitor , December.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 18 - 
 
  
FY 
2013/14  FY 
2014/15  FY 
2015/16  FY 
2016/17  FY 
2017/18  Transition 
period  FY 
2018/19a 
Government goods and 
services n.i.e.   71.5  32.0  63.6  69.1  121.5  104.7  285.8  
Total debit (USD 
million)  2,145.7  2,296.9  2,595.1  2,444.3  3,099.0   1,735.8  3,512.8  
Manufacturing services 
on physical inputs 
owned by others  525.2  96.5  128.8  117.4   3.3  - 0.6  
Maintenance and repair 
services, n.i.e.  1.2  37.4  38.8  82.7  58.2  30.8  64.6  
Transportation  1,031.0  1,379.4  1,441.1  1,388.3  1,461.1  791.2  1,558.8  
   Passenger  26.3  102.9  170.7  81.7 34.5  14.6  24.5  
   Freight  995.2  1,265.7  1,261.4  1,295.6  1,406.8  754.3  1,439.0  
Other (including postal 
and courier)  9.5  10.8  9.0  11.0  19.8  22.3  95.3  
Travel  109.4  37.6  24.2  57.4  103.5  46.0  164.6  
Construction  5.3  99.9  40.0  30.4  138.0  144.4  157.6  
Insurance and pension  93.8  40.6  42.7  44.1  50.7  26.8  50.3  
Financial services  0.1  0.4  3.0  5.3  2.9  1.5  4.9  
Charges for the use of 
intellectual property 
n.i.e. 56.6  283.2  314.9  147.7   45.0  13.8  30.8  
Telecommunication, 
computer, and 
information  15.8  102.7  239.1  133.2  201.0  84.9  252.8  
Other business services  288.9  204.5  297.5  402.5  981.0  523.7  1,081.7  
Personal, cultural, and 
recreational services  1.8  7.3  22.6  9.9  26.6  27.2  52.8  
Government goods and 
services n.i.e.  16.7  7.5  2.4  25.3  27.5  45.6  93.4  
a Projections . 
Note:  Fiscal year is April to March up to FY 2017/18. Since FY 2018 /19, fiscal year has been October to 
September.  
 Total credit and debit vary slightly from what is shown in Table 1.3 due to different sources used.  
Source:  IMF BOP data.  
1.32.   Net primary income outflows were volatile during  the review period; they peaked at nearly 
USD 3.0 billion in FY 2014/15, declined to USD 1.6 billion in FY 2016/17, and then rose again to 
slightly over USD 2.0 billion in FY 2018/19. The net secondary income account improved during the 
review period, due mainly to an increase in grants and worker remittances, with the latter being due 
to acceleration in the Thai economy.  
1.33.   The current account deficit is mainly financed by FDI inflows and external borrowing, with the 
balance covered by foreign exchange reserv es. FDI inflows increased significantly during the review 
period, as did foreign exchange reserves, with the latter providing over three months of import 
cover.  
1.34.   Due to COVID -19, the current account deficit is expected to widen to 4% of GDP in 
FY 2019/20. A ccording to the IMF, "Exports (led by garments and gas) are projected to decline 
sharply due to supply chain disruptions, weak external demand and lower international gas prices. 
Import compression will result especially from lower intermediate imports, wh ile COVID -related 
imports of medicines and medical equipment are expected to rise. Tourism receipts have collapsed, 
and remittances are expected to weaken, with Myanmar migrants in neighboring and other countries 
expected to return. On the financing side, FDI will slow as projects are delayed. As a result, an 
external financing gap amounting to USD 1.7 billion is expected in FY 2019/20 and USD 0.8 billion 
in FY 2020/21."9  
1.3  Developments in Trade and Investment  
1.35.   Since FY 2013/14, the share of merchandise expo rts in GDP has declined slightly; in contrast, 
the share of merchandise imports in GDP has risen. The share of exports declined from 15.8% of 
 
9 IMF Country Report No. 20/215.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 19 - 
 
 GDP in FY 2013/14 to 15.2% in FY 2018/19, while the share of imports rose from 18.1% to 19.5% 
over the same period . 
1.36.   Based on UNCTAD data, FDI inflows rose from USD 584 million in 2013 (1% of GDP) to 
USD 2.8 billion in 2019 (4% of GDP), with the stock of inward FDI rising to over USD 34 billion. FDI 
is concentrated in infrastructure projects, with the main recipients o f FDI being the power, oil and 
gas, manufacturing, and transport and communications sectors.  
1.3.1   Trends and patterns in merchandise and services trade  
1.37.   Exports are dominated by textiles and textile articles, and petroleum gases and other gaseous 
hydrocarbons. These categories accounted for nearly 52% of merchandise exports in 2019 
(Chart  1.1 and Table A1.1). Vegetable products, live animals and products t hereof , and precious 
stones, metals, base metals, and articles thereof were responsible for a further 33.8%. During the 
review period, the share of mineral products declined, due mainly to a fall in international gas prices. 
The share of vegetable products  also declined. In contrast, the share of textile and textile articles 
more than doubled, due to Myanmar becoming a garment manufacturing hub. The share of base 
metals and articles thereof also rose significantly.   
1.38.   Myanmar's main imports in 2019 were petro leum oils other than crude, machinery and 
electrical equipment, textile and textile articles, and transport equipment (Chart 1.1 and Table  A1.2). 
Since 2013, the shares of textile and textile articles has risen due to increased demand for inputs 
for the ga rment manufacturing industry. Furthermore, the share of petroleum oils also rose because 
of increased economic activity. In contrast , the share of base metals and transport equipment 
declined considerably.  
1.39.   Myanmar's largest export market in 2019 was China,  followed by EU -28 and Thailand 
(Chart  1.2 and Table A1.3). During the review period, the shares of China and EU -28 rose . In 
contrast, the share of Thailand more than halved. This was due mainly to the decline in international 
gas prices, as most of Myanma r's gas is exported to Thailand.  
1.40.   Myanmar's imports are highly concentrated, with nearly 90% coming from Asia, whose share 
declined slightly during the review period. In 2019, China was the largest import supplier, followed 
by Singapore and Thailand (Chart  1.2 and Table A1.4). The shares of China and Thailand have risen 
since 2013 , while that of Singapore declined slightly.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 20 - 
 
 Chart 1.1 Product composition of merchandise trade, by main HS section, 2013 and 2019  
 
Source:  WTO calculations, based on UN Comtrade Database.  
Chart 1.[MMR] Product composition of merchandise trade by main HS sections, 2013 and 2019
2013 2019
Exports
Source:  WTO calculations, based on UNSD comtrade database.Other
13.3%
Plastics & rubber
4.9% Chemicals 
6.8%Imports
Transport equipment 
22.5%
Machinery & electrical 
equipment
16.2%Total:  USD 11.4 billion Total:  USD 18.0 billion
Total:  USD 12.0 billion Total: USD 18.6 billionWood, cork, 
straw  6.0%
Chemicals
9.4%Other mineral 
products 1.1%Precious stones
& metals  4.6%
Fats & oils
3.7%
Other mineral 
products 0.6%Base metals
11.5%Textiles & textile 
articles  11.2%Other vegetable 
products 8.0%Dried leguminous 
vegetables, shelled
7.4%Precious stones
& metals 
7.2%
Other mineral 
products 2.6%Fats & oils
2.9%
Textiles & textile 
articles 6.2%Plastics & rubber
5.3%Machinery & electrical 
equipment 
16.1%Other vegetable 
products 11.9%Petroleum gases 
& other gaseous 
hydrocarbons
31.9%
Other
9.7%Transport equipment
9.5%Textiles &
textile articles
28.3%Other mineral 
products 2.1%Textiles &
textile articles
10.6%
Other
8.8%Other 
10.3%Base metals
6.2%
Petroleum oils, 
other than crude  
19.8%Base metals
9.1%Live animals & 
products thereof 
5.8%
Petroleum oils, 
other than crude
14.2%Live animals & 
products thereof 
5.7%
Prepared food
2.6%Prepared food
6.5%Dried leguminous 
vegetables, shelled
5.1%
Rice 4.3%
Rice 3.8%Petroleum gases 
& other gaseous 
hydrocarbons
23.5%Footwear, 
headgear
2.9%WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 21 - 
 
 Chart 1.2 Direction of merchandise trade, 2013 and 2019  
 
Source:  WTO calculations, based on UN Comtrade Database.  
1.3.2   Trends and patterns in FDI  
1.41.   Myanmar h as a relatively liberal and investor -friendly regime, offering incentives to various 
sectors under the new Investment Law, although certain activities remain restricted, and equity 
restrictions also apply (Section 2. 4). Based on UNCTAD data, between 2013 a nd 2017, FDI inflows 
grew more than seven -fold, from USD 583 million to over USD 4.3 billion, before falling to 
USD 2.8 billion in 2019 (Chart  1.3). According to the authorities, the reason for the decline was that 
there were no new projects in the oil and  gas sector. Furthermore, according to Directorate of 
Investment and Company Administration (DICA)  data, which are based on FDI approvals rather than 
realized amounts, FDI approvals in FY  2017/18 were USD 5.7 billion and USD 4.2 billion in 
FY 2018/19, and they are expected to be in excess of USD 5.0 billion in FY  2019/20.  
Chart 1.[MMR] Direction of merchandise trade, 2013 and 2019
2013 2019
Exports
Source:  WTO calculations, based on UNSD comtrade database.Other Asia
3.5%
Other Asia 1.1%
Japan
13.2%Imports
Singapore
18.2%
Thailand
8.6%Total:  USD 11.4 billion Total:  USD 18.0 billion
Total:  USD 12.0 billion Total: USD 18.6 billionOther
3.5%
Other
6.1%ASEAN
23.8%
China
31.7%Other ASEAN 
3.2%
ASEAN
43.5%ASEAN
35.3%Other ASEAN
0.3%Other Asia  
3.1%
Other ASEAN
1.4%
Japan 
2.7%EU-28 2.1%ASEAN
49.2%
China
34.7%Korea, Rep. of
11.7%EU-28
4.7%Thailand 40.2%
Hong Kong,
China  3.3%
Other 2.9%
China
30.5%Other Asia
3.1%Other 
3.8%
Other ASEAN
5.9%Thailand
17.9%
EU-28
18.5%
United States
4.6%
China
26.7%Singapore
5.7%
Singapore
19.0%India
7.1%
Japan
6.8%
India
3.1%India
5.1%Viet Nam  3.4%Japan
7.9%India
3.5%Korea, Rep. of 
2.9%
Thailand
11.7%Malaysia 
3.6%Malaysia
5.1%Indonesia
2.8%Indonesia
4.9%WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 22 - 
 
 1.42.   FDI is concentrated in the oil and gas, power, transport and communications, and 
manufacturing sectors. Most of the FDI originates from Singapore, followed by China and Hong Kong, 
China. According to UNCTAD, the stock of FDI in 2019 was more than USD 34 billion.10  
Chart 1.3 Foreign direct investment, 2000 -19 
(USD million)  
 
Source:  UNCTAD, World Investment Report 2020 . 
  
 
10 According to DICA estimates, which are based on approved FDI rather than realized amounts, the 
stock of FDI as at end -August 2020 was over USD 70 billion.  
01,0002,0003,0004,0005,0006,0007,0008,000
05,00010,00015,00020,00025,00030,00035,00040,000
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019Left-hand scale:  FDI inward stock
Right-hand scale:  FDI inflowChart 1. [MMR] Foreign direct investment, USD million
Source:  UNCTAD, World Investment Report 2020 online information.WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 23 - 
 
 2  TRADE AND INVESTMENT REGIMES  
2.1  General Framework  
2.1.1   Overview  
2.1.  During the review period, there were no major changes to the Constitution of the Republic of 
the Union of Myanmar (the Constitution), which was promulgated in September  2008. General 
elections were held in 2015 , and the current President  and State Counsellor have been in office since 
30 March 2018 and 6 April 2016, respectively.  
2.2.  The Government's current priorities and reform agenda are outlined in the Myanmar 
Sustainable Development Plan (MSDP) (2018 -30), adopt ed in August 2018.  It, inter alia,  outlines 
the Government's long -term vision for a prosperous national economy, and advocates further 
reforms. The MSDP coordinates with existing sectoral and thematic plans and policies, in order to 
ensure coherence. The M SDP is designed to achieve its aims through coordinated efforts among the 
public, non -profit, and private sectors. It is to be reviewed every two years. The monitoring and 
implementing frameworks are in place. The monitoring and evaluation of the MSDP is p rimarily 
conducted by the Ministry of Planning, Finance and Industry (MOPFI). All government agencies are 
required to implement the action plans described in the MSDP.  
2.3.  The Government endorsed the Myanmar Development Assistance Policy in January  2018, with 
a view to streamlining assistance and accelerating development; the Government is currently 
reviewing the 2020 version. The Development Assistance Coordination Unit, chaired by the State 
Counsellor, was established at the same time, in order to ensure that  development assistance is 
efficient, effective, coordinated, nationally owned, and based on internationally accepted principles. 
The Aid Information Management System aims for transparency among development partners. 
Myanmar became an Enhanced Integrated Framework (EIF) beneficiary country in April  2013. A Pre -
Diagnostic Trade Integrated Study, a Diagnostic Trade Integrated Study, and an EIF Tier -1 project 
have already been completed. An EIF Tier -2 project has been being implemented since June  2019. 
The Me dium-Term Programme was launched in 2017, and is to be updated in 2021.  
2.1.2   General constitutional and legal framework  
2.4.  According to the Constitution, Myanmar is a Presidential Republic with a bicameral legislature. 
The Pyidaungsu Hluttaw  (Parliament) holds the  legislative power; it is empowered to adopt laws 
stipulated in Schedule I of the Union Legislative List. Parliament is composed of two houses: a 224 -
seat Amyotha Hluttaw  (House of Nationalities: 168 directly elected members, and 56  appointed by 
the Milita ry), and a 440 -seat Pyithu Hluttaw  (House of Representatives: 330  directly elected 
members, and 110  appointed by the Military). Members of Parliament serve five -year terms. On 
8 November 2020, a general election was held, and the new Government will take o ffice in 
April 2021.  
2.5.  The President is the executive head of the Government , and serves no more than two 
consecutive five -year terms. The President appoints the Cabinet, which is the executive body of the 
Government. Cabinet members, i.e. ministers appointe d by the President, administer their 
respective segments of the executive branch, and advise the President on those areas.  
2.6.  The procedure to formulate laws has not changed since the previous Review.1 Members of 
either the Amyotha Hluttaw or the Pyithu Hlut taw have the right to submit bills on their own initiative, 
and relevant ministries may prepare draft laws. After discussions in Parliament, the President signs 
a Bill approved by Parliament within 14 days of its receipt, and then promulgates it as law. Th e 
President may send the Bill back to Parliament for further discussion, together with comments. If 
the President does not send the Bill to Parliament within 14  days, the Bill becomes law on the 
following day. According to the authorities, once promulgated , laws are published in national 
newspapers and on the website of the President's Office.  
 
1 In descending order of importance, the Constitution is followed by laws, rules, regulations, bylaws, 
notifications, orders, directives, and procedu res. WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 24 - 
 
 2.7.  Reflecting the country's historical background, the basis of the legal system is a combination 
of common -law and civil -law systems. All courts are established under t he Constitution, and are 
administered by the Union Judiciary Law, 2010. The judicial power of the country is shared among 
the Supreme Court of the Union, the High Courts of the Regions, the High Courts of the States, and 
other courts of different levels, i ncluding Courts of Self -Administered Areas. No changes have taken 
place in the legal system since 2014.  
2.8.  Based on the Corruption Perceptions Index , Myanmar ranked 130th out of 180 countries in 2019 
(compared with 172nd out of 176 countries in 2012).2 Myanmar is a signatory to the UN Convention 
against Corruption. In order to implement this Convention, it enacted the Anti -Corruption Law on 
17 September  2013; under an amendment to the Law in 2018, the Anti -Corruption Commission, 
established in February 2014, is empowered to issue orders to develop and apply anti -corruption 
policies and codes of business ethics to private entities.  
2.2  Trade Policy Formulati on and Objectives  
2.2.1   Main trade laws  
2.9.  Since the previous Review, Myanmar has adopted or amended various trade- and investment -
related laws, including the Myanmar Investment Law, 2016, which entered into force on 
18 October  2016; the Myanmar Companies Law, 2017, which entered into force on 1 August  2018; 
and the Myanmar Competition Law, which was adopted on 24 February 2015, and entered into force 
on 24  February 2017. O n 15 March 2019, the Consumer Protection Law, 2019, was promulgated.3 
Intellectual property laws were adopted during the review period; the Industrial Design Law and the 
Trademark Law on 30 January 2019, the Patent Law on 11 March 2019, an d the Copyright Law on 
24 May 2019 (Table A2.1).  
2.2.2   Agencies involved in trade policy implementation  
2.10.   Policies related to international trade are jointly formulated by the Ministry of Commerce 
(MOC), the Ministry of Investment and Foreign Economic Relations ( MIFER)4, and  the MOPFI5, in 
close cooperation with the President's Office and other trade -related ministries. Trade -negotiation 
authorities are located in two different ministries: the MOC, on the WTO;  and the MIFER, together 
with other concerned ministr ies, on regional trade integration  (Table A2.2).  
2.11.   During the review period, several new ministries were established, including the Ministry of 
the Office of the State Counsellor, established in 2016; the Ministry of Union Government Office, in 
2017; the MI FER6, in 2018; the Ministry of Ethnic Affairs, in 2016; and the Ministry of International 
Cooperation7, in 2017. Some new ministries were formed by merger: the Ministry of Religious Affairs 
and Culture8, in 2016; the Ministry of Agriculture, Livestock a nd Irrigation (MOALI)9, in 2016; the 
Ministry of Transport and Communications (MOTC)10, in 2016; the Ministry of Natural Resources and 
Environmental Conservation (MONREC)11, in 2016; the Ministry of Electricity and Energy (MOEE)12, 
 
2 The lower the rank, the higher the perceived level of corruption (Transparency International. Viewed 
at: https://www.transparency.org/en/cpi/2019/results/ ).  
3 The Law entered into fo rce on the day of its promulgation, except for Chapter 18 on labelling, which 
entered into force one year later. The Consumer Protection Law, 2019, repealed the Consumer Protection Law, 
2014.  
4 The MIFER was established in November 2018.  
5 On 29 November 2019, the Ministry of Planning and Finance and the Ministry of Industry combined to 
become the MOPFI. The Ministry of Planning and Finance was formed in 2016, by merging the Ministry of 
National Planning and Economic Development and the Ministry of Finance  and Revenue.  
6 Formerly the Directorate of Investment and Company Administration and Department of Foreign 
Economic Relations under the MOPFI.  
7 Formerly the International Organizations and Economic Department under the Ministry of Foreign 
Affairs.  
8 Formerly the Ministry of Religious Affairs and the Ministry of Culture.  
9 Formerly the Ministry of Livestock, Fisheries and Rural Development; the Ministry of Agriculture and 
Irrigation; and the Ministry of Cooperatives.  
10 Formerly the Ministry of Communicat ions and Information Technology, the Ministry of Transport, and 
the Ministry of Rail Transportation.  
11 Formerly the Ministry of Mines and the Ministry of Environmental Conservation and Forestry.  
12 Formerly the Ministry of Electrical Power and the Ministry of Energy.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 25 - 
 
 in 2016; the Ministry of Education13, in 2016; the Ministry of Health and Sports14, in 2016; and the 
MOPFI, in 2018.15  
2.12.   The Government established various commissions to facilitat e its economic reform, improv e 
the business environment, and promot e competition (Table  2.1). Ministries may be members of 
these commissions, and ministers may serve as chairs or secretaries.  
2.13.   The MOC is responsible for trade regulations, policy coordination, and implementation  of 
trade -related matters, and issues export and import licences. De partments under the M OC regularly 
coordinate trade policies and practices ; representatives from private sectors, including the Union of 
Myanmar Federation of Chambers of Commerce and Industry (UMFCCI) and other alliance 
associations, are invited to participate in these meetings.  
Table 2.1 Commissions  
Commission  Chair  Main responsibility  
Planning  President  Participating in the reform for the "equitable and inclusive" 
growth of the country, where "equitable growth" means 
"balanced and proportional development among states and 
regions ", and "inclusive growth" means "broad -based, 
shared, and pro -poor growth for the entire population". 
Monitoring the implementation of the Framework for 
Economic and Social Reforms.  
Finance  President  Reforming public financial management, allocating financial 
resources, and improving the country's financial situation.  
Privatization  Vice President  Privatization of state entities, to improve the economy of the 
State through developing the private sector and helping to 
transform the economy to a market -oriented one.  
Myanmar Investment  Minister of 
Investment and 
Foreign 
Economic 
Relations  Foreign and domestic investment.  
Myanmar Competition  Minister of 
Commerce  Competition matters.  
Myanmar Consumer 
Protection  Minister of 
Commerce  Consumer protection matters.  
Source:  Information provided by the authorities.  
2.14.   Tariffs are determined by the MOPFI, in consultation with the M OC and other concerned 
ministries. The authorities state that the UMFCCI, representing the private sector, is invited to tariff 
and other trade -policy discussions. Tariffs must be approved by the Cabinet and then adopted by 
Parliament.  
2.15.   The authorities state that , in order to enhanc e transparency in the public sector , the 
Government has focused on updati ng, in a timely and easily accessible manner, publications and the 
information available through the Internet. The MOC runs the National Trade Portal, which is linked 
to the ASEAN Trade Repository.16 The MOC publishes a weekly Commerce Journal, which provi des 
trade -related information. Trade -related news, notifications , bulletins, and trade statistics are 
available on various MOC websites.17  
 
13 Five departments from the former Ministry of Science and Technology were merged with the Ministry 
of Education.  
14 Formerly the Ministry of Health and the Ministry of Sports.  
15 Furthe rmore, the Disaster Management Department was established under the Ministry of Social 
Welfare, Relief and Resettlement in 2018; the Myanmar Trade Promotion Organization was established under 
the MOC in 2016; and the General Administration Department (form erly under the Ministry of Home Affairs) 
was reorganized and established under the Ministry of Union Government Office in 2018.  
16 Myanmar National Trade Portal. Viewed at: https://myanmartradeportal.gov.mm/en . 
17 MOC Websites: Ministry of Commerce. Viewed a t: https://www.commerce.gov.mm ; Myanmar Trade 
Net. Viewed at: https://eservice.myanmartradenet.com/Login/ ; Department of Consumer Affairs, Central 
Committee of Consumer Protection. Viewed at: https://www.doca.gov.mm/en/central ; and Myantrade. Viewed 
at: https://www.myantrade.gov.mm . WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 26 - 
 
 2.16.   To increase transparency, the MOC holds public consultation workshops before enacting bills. 
Since 2011, it has also  received advice, recommendations, and written comments from both the 
public and private sectors regarding trade policies.  
2.17.   In March 2016, the Private Sector Development Framework was introduced, and the Private 
Sector Development Committee was formed on 24  October 2016.18 The Committee meets every six 
months. Since 2016, regular consultation meetings under the Framework have been held twice a 
month.  
2.2.3   Trade policy objectives  
2.18.   The authorities state that the national trade policy aims to reinforce Myanmar’s deve lopment 
objectives, expand domestic and international trade, establish an enabling business environment, 
and support private -sector development. The trade policy develops the policy framework for 
achieving the trade -related objectives and goals set out in the Economic Policy, the MSDP, and the 
UN's Sustainable Development Goals. These include: (i) regulating and promoting foreign and 
domestic trade, and establishing an effective and efficient system and sound institutions; 
(ii) integrating into the world ec onomy by promoting fair competition and encouraging domestic 
production, technology acquisition, and innovation; (iii) encouraging socially responsible private -
sector development as an engine for growth; (iv) encouraging effective and sustainable utilizati on 
of natural and productive resources, with due consideration for environmental impacts; and 
(v) increasing productivity and promoting value -added production of goods and provision of services 
to foster export/trade diversification and improve national competitiveness. The key implementation 
pillars of the MOC are trade formulation, negotiation, liberalization, facilitation, promotion, and 
education; consumer protection; competition; and intellectual property rights.  
2.3  Trade Agreements and Arrange ments  
2.3.1   WTO  
2.19.   Myanmar is an original Member of the WTO.19 The authorities state that trade policies are 
governed by the rules -based multilateral trading system, and it believes in trade liberalization and 
desires free and fair international trade. Myanmar grants at least most -favoured -nation (MFN) 
treatment to all its trading partners. It has bound 18. 4% of its tariff lines (all tariff lines under WTO 
agriculture), with the simple average bound rate at 87. 3% (Section 3.1.2). It undertook specific 
commitments un der the General Agreement on Trade in Services (GATS) in tourism and 
travel -related services (Section 4.4.1), and did not list any exemptions to the principle of MFN 
treatment in its GATS commitments.  
2.20.   Myanmar has not been party to any dispute settlement pr oceeding at the WTO, as 
complainant, respondent, or third party. During the review period, it made a number of notifications 
concerning, inter alia , first -time notifications for import licensing, customs valuation, sanitary and 
phytosanitary (SPS) measures , and technical barriers to trade (TBT) (Table  2.2). 
Table 2.2 WTO notifications, 30 September 2020  
WTO agreement  Requirement/content  WTO document and date  
Agreement on Agriculture  
Articles 10 and 18.2  Export subsidies  G/AG/N/MMR/1, 24/08/2020  
G/AG/N/MYN/ 20, 27/08/2019 
G/AG/N/MYN/19, 27/08/2019  
G/AG/N/MYN/18, 27/08/2019  
G/AG/N/MYN/17, 27/08/2019  
G/AG/N/MYN/16, 27/08/2019  
G/AG/N/MYN/15, 27/08/2019  
G/AG/N/MYN/14, 27/08/2019  
G/AG/N/MYN/13, 27/08/2019  
G/AG/N/MYN/12, 27/08/2019  
G/AG/N/MYN/11, 27/08/2019  
G/AG/N/MYN/10, 28/05/2019  
 
18 The Committee is chaired by one of Myanmar's Vice Presidents.  
19 Myanmar (then called Burma) was also a founding Mem ber of the General Agreement on Tariffs and 
Trade ( GATT).  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 27 - 
 
 WTO agreement  Requirement/content  WTO document and date  
G/AG/N/MYN/9, 28/05/2019  
G/AG/N/MYN/8, 28/05/2019  
G/AG/N/MYN/7, 28/05/2019  
G/AG/N/MYN/6, 07/10/2005  
G/AG/N/MYN/4, 15/11/2004  
G/AG/N/MYN/3, 26/06/2003  
G/AG/N/MYN/2, 20/12/2001  
Article 12.1  Export restrictions  G/AG/N/MYN/21, 15/06/2020  
G/AG/N/MYN/21/Add.1, 10/07/2020  
Article 18.2  Domestic support  G/AG/N/MYN/1, 20/12/2001  
G/AG/N/MYN/5, 07/10/2005  
Agreement on Textiles and Clothing  
Article 2.7  Textile Monitoring Body  G/TMB/N/177/Add.1, 10/03/1999  
G/TMB/N/177, 12/06/1996  
Article 6.1  Textile Monitoring Body  G/TMB/N/118, 17/08/1995  
Enabling Clause, GATS  
Paragraph 4(a) of 
the Enabling Clause  
Article V:7(a) of 
GATS  Regional trade agreement  S/C/N/560, WT/COMTD/N/33, 08/07/2010  
S/C/N/560/Add.1, 03/05/2011  
Enabling Clause – regional trade agreements  
Paragraph 4(a)  ASEAN -India Free Trade Area  
Comprehensive coverage of FTA  WT/COMTD/N/35, 23/08/2010  
WT/COMTD/N/35/Add.1, 31/05/2012  
WT/COMTD/RTA13/N/1, 14/01/2020  
GATS Article III:4 and/or IV:2  
Articles III:4 and 
IV:2 Enquiry point notified to the Council for 
Trade in Services  S/ENQ/78/Rev.8, 03/11/2005  
S/ENQ/78/Rev.19, 29/08/2019  
GATS Article V:7 (a)  
Art V:7 (a)  Agreement Establishing the ASEAN -
Australia -New Zealand Free Trade Area  WT/REG284/N/1, S/C/N/545, 09/04/2010  
WT/REG284/N/2, S/C/N/545/Add.1, 
09/05/2012  
Art V:7 (a)  ASEAN -Korea FTA  S/C/N/559/Add.1, 03/05/2011  
S/C/N/560/Add .1, 03/05/2011  
Art V:7 (a)  ASEAN -India FTA  S/C/N/822, 24/08/2015  
GATT 1994 Article VI (contingency measures)  
Articles 18.5 and 
32.6 Anti-dumping, subsidies, and 
countervailing measures  G/ADP/N/1/MYN/1, G/SCM/N/1/MYN/1,  
08/01/2002  
Article 16.4  Semi-annual reports on anti -dumping 
actions taken during the period (the 
latest notification)  G/ADP/N/ 328/Add.1, 15/11/2019 
Articles 16.4 and 
16.5 Myanmar has not established an 
authority compete nt to initiate and 
conduct an investigation within the 
meaning of Article 16.5 of the 
Agreement and thus has not, to date, 
taken any anti -dumping actions within 
the meaning of Article 16.4 of the 
Agreement  G/ADP/N/193/MMR, 08/05/2017  
GATT 1994 Article VII  
Articles 20.1, 20.2, 
and 22.1  
Annex III, LIC 
Article 2.2  
(footnote 5)  Entry into force and Notification of 
Acceptance of the Marrakesh 
Agreement Establishing the WTO  WT/Let/1/Rev.2, 22/05/1995  
GATT 1994 Article VII  
Annex III, 
Paragraph 1  Request for five -year extension on the 
application of the Customs Valuation 
Agreement  G/VAL/W/40/ Add.1, 14/01/2000  
G/VAL/W/40, 21/09/1999  
Annex III, 
Paragraph 1  Work Programme Progress Report  G/VAL/N/4/MYN/1, 12/10/2001  
Article 22  Procedures on Customs Valuation  G/VAL/N/1/MMR/1, 14/03/2019  
Decision A.4  Valuation of Carrier Media  G/VAL/N/3/MMR/1, 27/04/2020  
GATT 1994 Article XXIV: 7(a) (Free -Trade Areas)  
Article XXIV: 7(a) 
(Free -Trade Areas)  Agreement Establishing the ASEAN -
Australia -New Zealand Free Trade Area  WT/REG284/N/ 2, S/C/N/545 /Add.1 , 
09/05/2012 
Agreement on Import Licensing Procedures  
Article 1.4(a)  
Article 8.2(b)  Publications  
Legal texts  G/LIC/N/1/MMR/1, 25/03/2019  
Articles 5.1 to 5.4  Regulations and procedures  G/LIC/N/2/MMR/1, 25/03/2019  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 28 - 
 
 WTO agreement  Requirement/content  WTO document and date  
G/LIC/N/2/MMR/2, 16/09/2020  
Articles 5.1, 5.2, 
and 5.3  Procedures  G/LIC/N/1/MMR/2, 25/03/2019  
Trade Facilitation Agreement  
Articles 15 and 16  Myanmar notified its category A, B, 
and C commitments, and indicative 
and definitive dates of Category B  G/TFA/N/MMR/1, 27/02/2018  
G/TFA/N/MMR/1/Add.1, 26/02/2020  
Agreement on Preshipment Inspection  
Article 5  No laws on PSI in Myanmar  G/PSI/N/1/Add.10, 19/07/2004  
Quantitative restrictions (G/L/59 and G/L/59/Rev.1)  
Notifications of 
quantitative 
restrictions  Myanmar notified that it does not 
maintain quantitative restrictions  G/MA/NTM/QR/1/Add.8, 01/03/2002  
Agreement on Rules of Origin  
Paragraph 4 of 
Annex II  Certificate of origin for the Generalized 
System of Preferences; and certificate 
of origin for the ASEAN Common 
Effective Preferential Tariff Scheme  G/RO/N/36, 12/03/2002  
Article 5 and 
Paragraph 4 of 
Annex II  Non-preferential and preferential rules 
of origin  G/RO/N/151, 23/05/2017  
Agreement on Subsidies and Countervailing Measures (SCM Agreement)  
Article 25.1  Notification of subsidies  G/SCM/N/71/MMR, G/SCM/N/95/MMR, 
25/06/2003  
Article 25.11  Semi-annual reports on countervailing 
duty actions taken (the latest 
notification)  G/SCM/N/ 342/Add.1, 2 4/04/2019 
Articles 25.11 and 
25.12  Myanmar has not established an 
authority competent to initiate and 
conduct an investigation  within the 
meaning of Article 25.12 of the SCM 
Agreement  G/SCM/N/202/MMR, 03/05/2017  
Article 32.6  Myanmar has no laws and/or 
regulations relevant to the Anti -
Dumping Agreement or SCM 
Agreement  G/ADP/N/1/MYN/1, G/SCM/N/1/MYN/1, 
08/01/2002  
Agreement on S afeguards  
Article 12.6  Laws, regulations, and administrative 
procedures relating to safeguard 
measures  G/SG/N/1/MYM/1, 10/01/1996  
Agreement on Sanitary and Phytosanitary Measures (SPS Agreement)  
 Plants and plant products  G/SPS/N/MMR/1, 12/03/2020  
 Emergency measures for pork and 
pork products  G/SPS/N/MMR/2, 06/07/2020  
 Animals, animal products and animal 
feed G/SPS/N/MMR/3, 09/07/2020  
 Live fish  G/SPS/N/MMR/4, 21/07/2020  
G/SPS/N/MMR/7, 18/09/2020  
 Fishery products  G/SPS/N/MMR/5, 21/07/2020  
 Fish and fishery products  G/SPS/N/MMR/6, 21/07/2020  
Agreement on Technical Barriers to Trade (TBT Agreement)  
Paragraph C of the 
WTO TBT code of 
good practice  Myanmar notified the name of the 
standardizing body  G/TBT/CS/N/184, 02/11/2015  
Article 2.9  Measuring instruments  G/TBT/N/MMR/1, 28/08/2014  
 Labelling of goods  G/TBT/N/MMR/3, 24/02/2020  
 Toothpaste importing under the 
cosmetics order  G/TBT/N/MMR/6, 23/09/2020  
 Cosmetic products  G/TBT/N/MMR/4, 23/09/2020  
G/TBT/N/MMR/5, 23/09/2020  
Articles 2.9 and 5.6  Standardization  G/TBT/N/MMR/2, 21/01/2015  
Agreement on Trade -Related Investment Measures (TRIMs Agreement)  
 Publication in which TRIMs may be 
found  G/TRIMS/N/2/Rev.28, 27/09/2018  
G/TRIMS/N/2/Rev.28, Add.4, 05/05/2020  
Agreement on Trade -Related Aspects of Intellectual Property Rights (TRIPS Agreement)  
Article 69  Contact points  IP/N/3/Rev. 11, 04/02/2010 
IP/N/3/MMR/1, 01/05/2017  
IP/N/3/MMR/2, 14/05/2019  
IP/N/3/MMR/2/Rev.1, 21/03/2019  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 29 - 
 
 WTO agreement  Requirement/content  WTO document and date  
 Notification of Laws and Regulations 
Under Article 63.2 of the 
TRIPS  Agreement  IP/N/1/MMR/1, IP/N/1/MMR/P/1, 
30/09/2020  
Agreement on Customs Valuation  
 Checklist of issues  G/VAL/N/2/MMR/1, 21/10/2019  
Source:  WTO Secretariat.  
2.3.2   Regional and preferential agreements  
2.3.2.1   Association of Southeast Asian Nations (ASEAN)  
2.21.   The authorities state that Myanmar's objective in taking part in regional trade agreements is 
to support a free, open, transparent, and integrated investment regime in the ASEAN region, with 
the goal of achieving an ASEAN economic community.  
2.22.   Myanmar has b een an ASEAN member since 1997 ; it chaired the ASEAN in 2014. In 2019, 
trade with other ASEAN members accounted for 43.5% of total imports and 23.8% of total exports.  
2.23.   During the review period, the ASEAN -Hong Kong, China, Free Trade Agreement entered into 
force on 11 June 2019 . Within the ASEAN, t he ASEAN Trade in Services Agreement was signed by 
Myanmar in August 2019, and the ASEAN E -Commerce Agreement was signed in November 2018. 
Myanmar is also party to the ASEAN Trade in Goods Agreement and the ASEAN C omprehensive 
Investment Agreement.20 
2.3.2.2   ASEAN regional trade agreements (RTAs)  
2.24.   As an ASEAN member, Myanmar participates in ASEAN's preferential agreements with : 
Australia and New Zealand ; China ; Hong Kong, China;  India; Japan ; and the Republic of Korea 
(Table 2.3).  
Table 2.3 RTAs  
RTAs  
ASEAN -Australia and New Zealand  
Title Agreement Establishing the ASEAN -Australia -New Zealand Free Trade 
Area 
Type Free Trade Agreement and Economic Integration Agreement  
Date of entry into force  1 January 2010  
Transition for full 
implementation for Myanmar  2021/2024/2025  
Coverage  Goods and services  
WTO consideration status  Factual presentation not distributed  
Myanmar's merchandise trade 
with Australia and New Zealand 
(2019)  Australia: 0.6% of total imports; 0.2% of total exports  
New Zealand: 0.2% of total imports; 0.02% of total exports  
WTO document series  WT/REG284/N/1 and S/C/N/545, 9 April 2010  
ASEAN -China  
Title Agreement on Trade in Goods (under the 2002 Framework Agreement on 
Comprehensive Economic Cooperation between ASEAN and the People's 
Republic of China)  
Agreement on Trade in Services (under the 2002 Framework Agreement 
on Comprehensive E conomic Cooperation between ASEAN and the 
People's Republic of China)  
Type Partial Scope Agreement and Economic Integration Agreement  
Date of entry into force  Goods: 1 January 2005  
Services: 1 July 2007  
Transition for full 
implementation for Myanmar  2015 
Coverage  Goods and services  
WTO consideration status  Factual abstract distributed (goods)  
Factual presentation not distributed (services)  
 
20 There are also ASEAN framework agreements on the facilitation of goods in transit, signed on 
16 December 1998, and the Facilitation of Inter -State Transport.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 30 - 
 
 RTAs  
Myanmar's merchandise trade 
with China (2019)  34.7% of total imports; 31.7% of total exports  
WTO document series  WT/COMTD/N/20, 21 December 2004;  
S/C/N/463, 2 July 2008;  
WT/COMTD/51, 21 December 2004  
ASEAN -Hong Kong, China   
Title ASEAN -Hong Kong, China Free Trade Agreement  
Type Free Trade Agreement  
Date of entry into force  11 June 2019  
Transition for full 
implementation for Myanmar  2026/2033  
 
Coverage  Goods and services  
WTO consideration status  Not notified  
Myanmar's merchandise trade 
with Hong Kong, China (2019)  0.1% of total imports; 1.8% of total exports  
WTO document series  Not notified  
ASEAN -India  
Title Agreement on Trade in Goods under the Framework Agreement on 
Comprehensive Economic Cooperation between ASEAN and the Republic 
of India  
Agreement on Trade in Services under the Framework Agreement on 
Comprehensive Economic Cooperation between ASEAN and the Republic 
of India  
Type Free Trade Agreement  
Date of signature and entry 
into force  Goods: Myanmar signed the Agreement on 13 August 2009; it entered 
into force on 10 January 2010  
Services: Myanmar signed the Agreement on 12 November 2014; it 
entered into force on 1 July 2015  
Transition for full 
implementation for Myanmar  2018/2021  
Coverage  Goods and services  
WTO consideration status  Factual presentation not distributed  
Myanmar's merchandise trade 
with India (201 9) 3.8% of total imports; 3.5%of total exports  
WTO document series  WT/COMTD/N/35, 23 August 2010  
ASEAN -Japan  
Title Agreement on Comprehensive Economic Partnership among Member 
States of ASEAN and Japan  
Type Free Trade Agreement  
Date of entry into force  1 December 2008  
Transition for full 
implementation for Myanmar  2026 
Coverage  Goods  
WTO consideration status  Factual presentation not distributed  
Myanmar's merchandise trade 
with Japan (201 9) 2.7% of total imports; 7.9% of total exports  
WTO document series  WT/REG277/N1, 14 December 2009; and WT/REG277/N2, 27  July 2011 
ASEAN -Republic of Korea  
Title Agreement on Trade in Goods (under the 2005 Framework Agreement on 
Comprehensive Economic Cooperation among the Governments of the 
Member Countries of the ASEAN and the Republic of Korea)  
Agreement on Trade in Services (under  the 2005 Framework Agreement 
on Comprehensive Economic Cooperation among the Governments of the 
Member Countries of the ASEAN and the Republic of Korea)  
Type Free Trade Agreement and Economic Integration Agreement  
Date of entry into force  Goods: 2 December 2006  
Services: 1 May 2009  
Transition for full 
implementation for Myanmar  2018 
Coverage  Goods and services  
WTO consideration status  Factual presentation not distributed  
Myanmar's merchandise trade 
with the Republic of Korea 
(2019) 2.4% of total imports; 2.9% of total exports  
WTO document series  WT/REG287/N/1; WT/COMTD/N/33; S/C/N/559; S/C/N/560, 8  July 2010. 
S/C/N/559/Add.1; S/C/N/560, Add.1, 3 May 2011  
Source:  WTO Secretariat, based on information from the authorities and the RTA Database: 
http://rtais.wto.org ; and UN Comtrade Database.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 31 - 
 
 2.25.   On 15 November 2020, the ASEAN members (Brunei Darussalam, Cambodia, Indonesia, Lao 
People 's Democratic Republic , Malaysia, Myanmar, the Philippines, Singapore, Thailand,  and 
Viet Nam) and Australia, China, Japan, the Republic of Korea,  and New Zealand signed the Regional 
Comprehensive Economic Partnership (RCEP) Agreement. The Agreement cover s trade in goods, 
trade in services, investment, economic and technical cooperation, competition, intellectual 
property, dispute settlement, and ot her issues.  
2.3.2.3   Global System of Trade Preferences among Developing Countries (GSTP)  
2.26.   Myanmar is a Member of the GSTP, which aims to increase trade between developing 
countries.21 
2.3.2.4   Bay of Bengal Initiative for Multi -Sectoral Technical and Economic Co -operation 
(BIMSTEC)  
2.27.   Myanmar has been a member of t he BIMSTEC  since 22 December 1997.22  
2.3.3   Other agreements and arrangements  
2.28.   Myanmar is a beneficiary of a number of Generalized System of Preferences ( GSP) schemes, 
including those accorded by: Australia, Belarus, Canada,  the European Union, Iceland, Japan, 
Kazakhstan, New Zealand, Norway, the Russian Federation, Switzerland, Turkey, and the 
United  States. The Greater Mekong Sub -region programme appears to have aided integration within 
the region.  
2.29.   Myanmar signed memoranda  of understanding (MOUs) to establish bilateral joint trade 
commissions,  with a view to enhancing bilateral trade, with Bangladesh, India, Thailand, and 
Viet Nam. Joint trade commission meetings were held alternately in Myanmar and the partner 
countries to  discuss and negotiate bilateral trade issues.  During the review period, joint trade 
commission meetings were held with: Bangladesh in January 2014 and November 2016; India in 
February 2015 and June 2017; Thailand in July 2016, March 2017, and September 20 18; and 
Viet Nam in February 2017 and September 2019. The MOU with the Republic of Korea was signed 
on 3 September 2019 to establish a mutually beneficial and strategic economic partnership by 
enhancing trade and industrial cooperation.  
2.30.   Trade with neighbo uring countries through border points mainly by road transport is called 
"border trade". According to the authorities, no preferential treatment is accorded to border trade 
compared with other means of trade. Myanmar has 17 border trade posts and 2 branch offices in 
border areas with five neighbouring countri es. To promote and facilitate trade between neighbouring 
countries, Myanmar has border trade agreements  with Bangladesh, China, India, Lao People's 
Democratic Republic, and Thailand. The Government consults and negotiates with border trade 
partners in meetings of the Joint Trade Commission/Committee, Joint Border Trade Commission, 
and Working Groups.  
2.4  Investment Regime  
2.4.1   Overview  
2.31.   According to the authorities, Myanmar welcomes responsible and mutually beneficial foreign 
investment. The Government considers foreign investment to be crucial for national development, 
and it aims, inter alia,  to: establish a predictable regulatory envir onment, with non -discriminatory 
 
21 United Nations, Global System of Trade Preferences among Developing Countries . Viewed at: 
https://www.un.org/ldcportal/global -system -of-trade -preferences -among -developing -countries/ . 
22 BIMSTEC is a forum to facilitate and promote trade, investment, and technical cooperation among 
participating members: Bangladesh, Bhutan, India, Myanmar,  Nepal, Sri Lanka, and Thailand. It identifies  14 
broad sectors for cooperation, including trade and investment . In 2004, BIMSTEC members agreed to establish 
the BIMSTEC Free Trade Area Framework Agreement regarding goods, services, and investment. Article 3 of the 
Agreement provides that goods, except those included in the Negative List, are subject to tariff reduction or 
elimination according to different timeframes. Myanmar had tariff reductions and eliminations for  its fast -track 
products before June 2011, and for its normal -track products before June 2017. Rules of origin have not yet 
been agreed among the BIMSTEC members.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 32 - 
 
 treatment between foreign and local investors; protect the right to transfer profits and other 
repatriation, in accordance with the law, after the payment of taxes, duties, and other payment 
obligations; and provide the righ t to long -term land lease, in accordance with the law for approved 
investments.  
2.32.   FDI, as well as domestic investment, in Myanmar is governed by, inter alia : the Myanmar 
Investment Law, 2016, which entered into force on 18 October 2016; the Myanmar Investmen t 
Regulations, 201723; the Myanmar Companies Law, 2017;  and the Myanmar Partnership Act, 1932, 
which details corporate investment structures and governance requirements . In accordance with t he 
State -owned Economic Enterprise Law, 1989 (as amended by the La w Amending the State -owned 
Economic Enterprise Law, 1997), the Government may, by notification, permit certain reserved 
sectors to be carried out by joint venture between the Government and any other person or economic 
organization. The Special Company Act , 1950, applies to joint ventures formed between private and 
state-owned enterprises. T he Myanmar Special Economic Zone Law, 2014, and the Myanmar Special 
Economic Zone Rules entered into force on 23 January 2014.24  
2.33.   The authorities  state that the Myanmar Investment Law  provides, inter alia : transparent and 
streamlined procedures; national treatment, MFN treatment, and fair and equitable treatment to 
FDI; an investment grievance mechanism; and proper functioning of tax exemptions and reliefs. 
Under the Law,  the Myanmar Investment Commission ( MIC) may endorse long -term land lease and 
tax exemption/relief, based on proposals by investors.  
2.34.   The MIC, a government -appointed body, verifies and approves investment proposals. It issues 
notifications about sector -specific developments. It is composed of experts and representatives from 
ministries, departments, and other governmental and non -governmental bodies. The Directorate of 
Investment and Company Administration (DICA) of the MIFER acts as the secretariat of the MIC.  
2.4.1.1   Sectors restricted or prohibited to foreign investors  
2.35.   Article 41 of the Myanmar Investment Law , 2016, stipulates prohibited categories of 
investment, and Article 42 stipulates restricted categories.  
2.36.   Prohibited categories of invest ment include businesses that: (i) bring hazardous or poisonous 
wastes into Myanmar; (ii) bring technologies, medicines, flora and fauna, or instruments, which are 
still being tested abroad or which have not been approved to be used, planted, or cultivated,  except 
those for research and development purposes, into Myanmar; (iii) affect the traditional culture and 
customs of the ethnic groups; (iv) cause an enormous impact to the natural environment and 
ecosystem; and (v) produce goods or provide services that  are prohibited under applicable laws.  
2.37.   Restricted categories of investment include activities: (i) allowed to be carried out only by the 
State ; (ii) not allowed to be carried out by foreign investors; (iii) allowed only in the form of a joint 
venture with any entity owned by Myanmar citizens; and (iv) carried out with the approval of the 
relevant ministries. MCI Notification No.  15/2017 (List of Restricted Investment Activities) provides 
a list of specific activities under each of these categories (Table  A2.3).  
2.38.   Notification  No. 15/2017 stipulates that: (i) if investment restrictions are stipulated in laws 
administered by the concerned ministries and organizations, the investment shall be made in 
accordance with such laws; (ii) investment in banking, insuran ce, and financial services is allowed, 
according to the plans of the relevant ministries and organizations; and (iii) exports and imports by 
investors must be conducted in accordance with the policy of the MOC. Nonetheless, Section 94 of 
the MIL provides t hat "notwithstanding anything contained in any other law, matters relating to any 
provision in this Law shall be carried out in accordance with this Law".  
2.4.1.2   Equity restrictions and minimum capital requirement  
2.39.   Under the Myanmar Investment Rules, 2017, investm ent activities under Section 42(c) of the 
Myanmar Investment Law , i.e. joint ventures, are subject to a foreign -equity restriction (cap) of 
 
23 They replace the Foreign Investment Law, 2012, and its implementing  regulations , promulgated on 
31 January 2013  and supplemented by Notification No. 1/2013 of the MIC.  
24 The Myanmar Special Economic Zone Law, 2014, repealed that of 2011 and the Dawei Special 
Economic Zone Law, 2011.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 33 - 
 
 80%.25 As per the Myanmar Companies Law, 2017, which entered into force on 1 August 2018, the 
new business regime no  longer restricts capital requirements for company incorporation. The 
corporate income tax rate is 25%, and non -corporate income tax is under a progressive rate 
structure, ranging from 0% to 25%.  
2.4.1.3   Tax and incentives  
2.40.   In accordance with Chapter XVIII of the Myanmar Investment Law , the authorities offer 
various tax incentives to promote investment , domestic or foreign . Under Chapter XVIII, one or 
more tax exemptions or reliefs relating to the certain conditions may be accorded if the investors 
apply for them. For example, income tax exemptions may be provided for promoted business sectors 
(Table  A2.4)26, or may be based on development zone types.27 While the standard rate of 
commercial tax is 5%, a zero rate applies to all exports, except electricity (8%) and c rude oil (5%).  
2.41.   Under Section 75(a) of the Myanmar Investment Law , the MIC may grant income tax 
exemptions, depending on the regions where investment takes place. Such exemptions may be 
granted for seven consecutive years, including the year commercial ope ration began, in a less 
developed region (Zone 1); five years in a moderately developed region (Zone 2); and three years 
in an adequately developed region (Zone 3).  
2.42.   Under the Specific Goods Tax Law (SGTL), 2016, which was adopted on 18 January 2016 and 
entered into force on 1 April 2016, some goods, including alcoholic beverages, tobacco, teak and 
other timber, gems and jewellery, and vehicles, are subject to higher tax rates than standard 
commercial tax rates, in order to prevent high consumption and to p reserve natural resources 
(Section 3.3).  
2.43.   Under the Myanmar Investment Law , 2016, upon applications by investors, the Commission 
may scrutinize and grant exemptions or reliefs from customs duty or other internal taxes, or both, 
on: machinery, equipment, instruments, machinery components, spare parts, and construction  
materials unavailable locally ; imported materials used in businesses during the construction or the 
preparatory period of the investment; and imported raw materials and partially manufactured goods 
that are used to manufacture products for export.28 In accordance with existing tax laws, commercial 
tax and Specific Goods Tax are levied on imported goods, except for those specified to be exempt 
by the annual Taxation Law. T o smoothly implement foreign aid and loan projects, companies, 
consultants, and service providers that act as main contractors or sub -contractors under the 
Government's grant aid projects are accorded exemptions to corporate income tax, personal income 
tax (except Myanmar citizens), and commercial tax in connection with these projects. Companies, 
consultants, and service providers (except Myanmar citizens) that act as main contractors under the 
Government's concessional loan projects are granted certain tax  exemptions related to corporate 
and income taxes.  
2.44.   To avoid tax cascading on capital, and to promote capital inflows, the MOPFI issued a 
notification that commercial tax on capital assets or fixed assets levied on inputs can be offset 
against output commer cial tax.29  
2.45.   In 2015, in order to implement an e -government system, the Internal Revenue Department 
(IRD) adopted an electronic payment system to simplify paying taxes. Taxpayers can pay online, 
 
25 Rule 22.  
26 MIC Notification No. 13/2017 on the Classification of Promoted Sector,  1 April 2017.  
27 MIC Notification No. 10/2017 on the Designation of Development Zone, 22 February 2017.  
28 Section 77 of the Myanmar Investment Law.  
29 Previously, a commercial tax credit on capital assets or fixed assets was not allowed under 
Section  42(d)  of the Commercial Tax Regulation; capital assets or fixed assets could be depreciated as a 
business expense. This was abolished by MOPFI Notification No. 56/2020, issued on 15 May 2020.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 34 - 
 
 using a Myanmar Payment Union (MPU) debit card30, a customer credit transfer through the Central 
Bank of Myanmar Financial Network (CBM -NET) system31, or mobile banking.  
2.46.   In response to the COVID -19 pandemic, the Government drew up the COVID -19 Economic 
Relief Plan, in order to mitigate the economic impact. As part of the Plan, the following tax 
exemptions and reliefs are granted:  
• corporate income tax deferred up to end -2020; 
• commercial tax deferred up to end -2020;  
• withholding tax on exports waived up to end -2020;  
• Specific Goods Tax for critical medical supplies and products related to the prevention, 
control, and treatment of COVID -19 waived up to end -2020;  
• 10% non -refundab le tax credits on the incremental wage bill provided to at least 
100 companies, based on year -end audited statements;  
• deduction equal to 125% of wages, based on year -end audited statements;  
• 10% non -refundable tax credits for incremental investments provide d to at least 
100 companies, based on year -end audited statements; and  
• depreciation equal to 125% for at least 100 companies, based on year -end audited 
statements.  
2.47.   With a view to implementing the second phase of the Tax Reform Programme from FY 2017/18 
to FY 2021/22, the Tax Administration Law was adopted on 7 June 2019 and entered into force on 
1 October 2019. According to the authorities, the IRD plans to submit a draft revised Income Tax 
Law, which aims to align current practices with international taxa tion practices, and support the 
creation of a better environment for foreign investments. The IRD also plans to convert the 
commercial tax into a value -added tax.  
2.4.1.4   Land lease terms  
2.48.   Land is owned by the State; thus, foreign investors are not allowed to own land. Under 
Section  50(b), (c), and (d) of the Myanmar Investment Law , foreign investors may lease private 
land or buildings from the owners for up to 50 years, extendable for up to two consecutive periods 
of 10 years. Myanmar citizens may receive more fav ourable terms and conditions for the lease and 
use of land. Investors must register the land lease contract with the Office of Registry of Deeds, in 
accordance with the Registration Act. According to Section 36 of the Myanmar Investment Law , an 
investor in  the following must submit a proposal to the Commission, and invest only after receiving 
the permit: investment businesses that are essential to the State's strategy; large capital -intensive 
investment projects; projects that are likely to have a large imp act on the environment or the local 
community; investment businesses that use state -owned land and/or buildings; and investment 
businesses that are designated by the Government to require the submission of a proposal to the 
Commission.  
 
30 The CBM encourages financial institutions to issue debit/credit car ds, and to establish ATMs through 
the MPU network, which was established by state -owned and private banks in 2011. The purpose of the MPU 
network is to provide automatic teller machine (ATM) and point -of-sale (POS) switching services among the 
banks. The u se of MPU cards started on 14 September 2012.  
31 The CBM -NET is a payment and settlement system that processes online fund transfers and Myanmar 
Government Treasury Bond (T -bond) and bill (T -bill) settlement between financial institutions in real time and 
on a gross basis. It began its first operation in January 2016. The CBM -NET connects CBM head office/branches 
and all financial institutions, and equips functions of wholesale and retail funds transfers in kyat and designated 
foreign overdraft facilities. It also processes fund settlements of other payment systems, such as Myanmar 
Payment Union (interbank electronic payment and ATM network), and enables online tax payment by 
connecting to the IRD.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 35 - 
 
 2.4.2   Procedures  
2.49.   Foreign investors often set up limited liability companies. B usinesses may take the form of 
partnerships, limited liability companies, or branches/representative offices of a foreign company. If 
one share is owned by a foreign partner, the company is considered to  be a foreign -invested 
company, and must be registered with the DICA. According to the Myanmar Companies Law, 2017, 
the definition of a foreign company is a company incorporated in Myanmar in which an overseas 
corporation or other foreign person (or combin ation) owns or controls, directly or indirectly, an 
ownership interest of more than 35%.  
2.50.   The investor must also register with the DICA, u nder the MIFER, except for joint ventures 
with state equity formed under the Special Company Act,  1950.32 Under the My anmar Companies 
Law, 2017, a new online companies registry (Myanmar Companies Online (MyCO)) was launched in 
August 2018 ; it is necessary to register companies through the MyCO's online procedures.  
2.51.   Per Section 51(c) of the Myanmar Investment Law , only Myan mar nationals may be employed 
in unskilled work. There is no longer a requirement for f oreign investors to recruit at least a certain 
percentage of their employees from the local labour force in the first years of operation.   
2.52.   The Myanmar Investment Law  stipulates that the Government guarantees not to nationalize 
any investment that is carried out in accordance with the law. The Government must not take any 
measures that expropriate, directly or indirectly, or are likely to result in the te rmination of, an 
investment, except if: (i) doing so is necessary for the interests of the State or Myanmar citizens; 
(ii) it is done in a non -discriminatory manner; (iii) in accordance with the applicable laws; and 
(iv) there is prompt, fair, and adequate  payment of compensation.  
2.53.   Rules 191 to 194 of the Myanmar Investment Rules, 2017, stipulate provisions concerning 
the transfer of shares and businesses. According to these Rules, foreign investors are allowed to 
acquire shares from local companies, and My anmar shareholders in foreign -invested companies, in 
compliance with the Myanmar Investment Law .  
2.4.3   Legal framework for businesses  
2.54.   Since the previous Review, Myanmar has reformed some of its business -related legislation  
(Table 2.4).  
Table 2.4 Legislation on business  
Legislation  Main responsibilities  
Myanmar Companies Law, 2017  Administers private and public companies  
Myanmar Companies R egulations, 2018  Provides the rules and regulations for private and public 
companies  
Special Company Act, 1950  Specially promulgated for the incorporation of private and 
public companies in which the State has equity  
Myanmar Partnership Act, 1932  Administers partnership enterprises and the registration of 
partnerships  
Myanmar Investment Law, 2016  
 Regulates both local and foreign investments for promotion, 
protection, and facilitation  
Myanmar Investment Rules, 2017  Promotes domestic investment so as to  promote production 
and export in the private sector  
State -Owned Economic Enterprise Law, 
1989 Identifies areas of economic activities to be undertaken solely 
by the state sector  
Private Industrial Enterprise Law, 1990  Consolidates and promotes large, me dium, and small -scale 
private industries  
Insolvency Law, 2020  Administers bankruptcy, corporate rescue, and debt 
rehabilitation  
Source:  Information provided by the authorities.  
 
32 Documents required for registration include: declaration o f registration; declaration of legal and official 
version of the documents; list of directors; a copy of the MIC permit and decision for manufacturing, hotel, and 
construction businesses; and an undertaking not to assume trading activities.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 36 - 
 
 2.55.   On 14 February 2020, Myanmar adopted the Insolvency Law, which introduced a modern 
insolvency regime33; it adopted the United Nations Commission on International Trade Law 
(UNCITRAL) Model Law on cross -border insolvency, to protect micro, small, and medium -sized 
enterprises (MSMEs) by providing legislation on corporat e rescue and debt rehabilitation. The new 
Law covers corporate rescue and rehabilitation, corporate and personal insolvency, and cross -border 
insolvency. The cross -border insolvency regime has not entered into force yet. As authorized by 
Section 416(A) of the Law, the Supreme Court issued the Insolvency Rules on 28 April 2020.34 Most 
of the functions, implementation, and supervision of the regime will be administered by the 
Insolvency Practitioners Association; the Law provides specific provisions concernin g the registration 
of, qualifications of, and restrictions on insolvency practitioners.  
2.4.4   Bilateral investment agreements (BIAs) and double -taxation avoidance 
agreements (DTAs)  
2.56.   Since 2013, Myanmar has concluded four agreements on the promotion and protectio n of 
investment with: Japan (2013), the Republic of Korea (2014), Israel (2014), and Singapore (2019). 
There are 10 BIAs in force as at end -2020 (Table 2.5).  
Table 2.5 BIAs and DTAs  
Bilateral investment agreements  
 
Country/region  Date of signature  Date of entry into force  
Philippines  17/02/1998  11/09/1998  
Viet Nam  15/02/2000  - 
China  12/12/2001  21/05/2002  
Lao PDR  05/05/2003  28/08/2007  
Thailand  14/03/2008  08/06/2012  
India 24/06/2008  08/02/2009  
Kuwait, State of  06/08/2008  08/05/2017  
Indonesia  23/04/2013  05/08/2015  
Japan  15/12/2013  07/08/2014  
Republic of Korea  05/06/2014  31/10/2018  
Israel  05/10/2014  05/09/2017  
Double -taxation avoidance agreements  
 
Country/region  Date of signature  Date of entry into force  
United Kingdom  13/03/1950  12/03/1953  
Malaysia  09/03/1998  01/04/2009  
Viet Nam  12/05/2000  01/04/2009  
Thailand  07/02/2002  01/04/2012  
Republic of Korea  22/02/2002  01/04/2004  
India 02/04/2008  01/04/2009  
Lao PDR  20/11/2009  01/04/2011  
Singapore  23/02/1999  
24/09/2019  01/04/2010  
09/10/2020  
- Not yet in force.  
Source:  Information provided by the authorities.  
  
 
33 The new Law r epealed the old insolvency laws, i.e. the Myanmar Insolvency Act, 1920, and the 
Rangoon Insolvency Act, 1901. It entered into force on 25 March 2020 (except Part 10, which governs cross -
border insolvency), and the President issued Notification No. 50/2020 to enforce the Insolvency Law, 2020.  
34 The Supreme Court of the Union. Viewed at: www.unionsupremecourt.gov.mm . WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 37 - 
 
 3  TRADE POLICIES AND PRACTICES BY MEASURE  
3.1  Measures Directly Affecting Imports  
3.1.1   Customs procedures, valuation, and requirements  
3.1.  Merchandise imports into (and exports from) Myanmar continue to be governed by: the Sea 
Customs Act, 1878; the Sea Customs (Amendment) Act, 1956; the Sea Customs (Amendment) Act, 
1959; the Sea Customs  (Amendment) Act, 2015; the Sea Customs (Amendment) Act, 2018; the 
Land Customs Act, 1924; the Land Customs Act, 2015; the Export and Import Law, 2012; and the 
Tariff Law, 1992. The Ministry of Planning, Finance and Industry (MOPFI) and the Ministry of 
Commerce (MOC) administer these acts and laws.  
3.2.  To be able to import, a business must register as a company or a corporation with the 
Directorate of Investment and Company Administration (DICA), which is part of the Ministry of 
Investment and Foreign Economic  Relations (formerly part of the MOPFI ). Under the Myanmar 
Companies Law, 2017, there is no limitation on the validity of the registration. The businesses are 
also required to register as exporters or importers with the Department of Trade of the MOC; 
registration is valid for five years.  
3.3.  Previously , only Myanmar nationals were permitted to import, except for imports of inputs by 
manufacturing firms registered with the Directorate of Trade under the Foreign Investment Law, 
2012. However, the regime has bee n gradually liberalized. Foreign and joint -venture companies 
have been permitted to import and distribute fertilizer, seeds, pesticides, and medical devices since 
20151; construction materials since 20162; an expanded list of construction materials since  20173; 
agricultural equipment since 20174; and office equipment and goods related to services since 2018.5 
Additionally, MOC Notification No. 25/2018 of 9 May 2018 allows foreign -owned enterprises and 
joint-venture companies to participate in wholesale  and retail trading in Myanmar (including 
importing).  
3.4.  In November 2016, the Myanmar Automated Cargo Clearance System (MACCS) was launched. 
The MACCS automates a number of customs procedures, such as user registration, goods clearance, 
cargo management, an d payments. The System also includes a Risk Management System and a 
Cargo Control System. Several trade -related government agencies are also connected to the MACCS. 
Currently, the MACCS is fully operational at Yangon Port, Yangon International Airport and Special 
Economic Zone, and the Myawaddy Trade Zone on the Myanmar –Thailand land border. It is expected 
that the MACCS will be launched at Muse and Chin Shwe Haw (China border area) in February 2021.  
3.5.  Under the MACCS, the importer must submit the import decl aration and all supporting 
documents (invoice, packing list, bill of lading or air consignment note, and import licences or 
permits where applicable) electronically. Furthermore, for certain products, additional documents 
are required (Table 3.1); these ca n also be submitted electronically to the MACCS.  
3.6.  The MACCS assesses and classifies the consignment. Payment of assessed charges can be 
made through a deposit account at the MACCS. Upon payment of the assessed charges, 
consignments are released according to their risk assessment. Based on the risk assessm ent, the 
MACCS divides the consignment into green, yellow, or red categories. Under the green category, 
goods are released immediately. Goods categorized as yellow require a document check before 
release, while those categorized as red are subject to a doc ument check and a physical examination.  
3.7.  According to the authorities, 20% of the goods are categorized as green, 60% as yellow, and 
20% as red. Charges associated with customs clearance include an MACCS service fee of MMK 
30,000 per import document, a security fee of MMK 20,000 per container, and a customs seal fee 
of MMK 1,000 per metal seal.  
 
1 MOC Notification No. 96/2015.  
2 MOC Notification No. 56/2016.  
3 MOC Notifications No. 36/2 017 and No. 63/2017.  
4 MOC Notification No. 55/2017.  
5 MOC Notification No. 57/2018.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 38 - 
 
 Table 3.1 Import documents  
Goods  Type of documents  
Drugs  Drug Registration Certif icate from the Food and Drug 
Administration ( FDA) 
Raw materials for traditional medicine  Import Recommendation from the Department of Traditional 
Medicine  
Pesticides, insecticides  Import Endorsement from the Pesticide Registration Board  
Farm equipment  Import Recommendation from the Department of Agriculture  
Live animals; animal products, such as 
meat, eggs, down, hides, leather  Import Recommendation from the Livestock Breeding and 
Veterinary Department  
Plants, flowers, seeds  Phytosanitary Certificate  from the national plant protection 
organization (NPPO) of the exporting country; and Import 
Certificate from the Plant Protection Division under the 
Department of Agriculture (NPPO Myanmar)  
Dangerous cargo  Storage Permit from the Ministry of Home Affairs  
Packed food and drinks  Import Recommendation from the FDA  
Medical devices  Import Recommendation from the FDA  
Cosmetics  Import Recommendation from the FDA  
Animal feeds and drugs  Import Recommendation from the Livestock Breeding and 
Veterinary Department  
Fish feed, shrimp feed  Recommendation letter from the Fishery Department  
Greenhouses gases and other gas and 
wastes  Recommendation letter from the Environmental Conservation 
Department  
Fertilizer  Recommendation letter from the Agriculture Dep artment  
Chemicals  Recommendation letter from the Prevention of Hazards from 
Chemical and Related Substances Central Lead Board  
Edible oils  Recommendation letter from the FDA  
Precursor chemicals  Letter from the Central Committee for Drug Abuse Control   
Telecommunication equipment  Post and Telecom Certificate  
Forest products  Recommendation letter from the Department of Forestry  
Chainsaws and wheel saws  Recommendation letter from the Department of Forestry  
Source:  Myanmar National Trade Portal.  
3.1.1.1   Customs valuation  
3.8.  Since September 2017, Myanmar has been implementing the provisions of the WTO Customs 
Valuation Agreement6, which was incorporated into domestic legislation and was notified to the 
WTO.7 Under the provisions of the law, the customs value of imported goods is determined according 
to the following rules:  
(a) In the first instance, the customs value of imported goods shall be the transaction value.  
(b) If the customs value of the imported goods cannot be determined according to (a), then it 
shall be the transaction value of identical goods.  
(c) If the customs value of imported goods cannot be determined according to either (a) or (b), 
then it shall be the transaction value of similar goods.  
(d) If the customs value of imported goods cannot be determined under any of the above 
provisions, then a deductive method is used.  
(e) A computed method is used if the value cannot be determined according to (a), (b), (c), or 
(d).  
(f) Lastly, if the value of the import ed goods cannot be ascertained according to any of the above 
methods , a fall-back method is to be used. The Sea Customs Act states that, under this 
provision, the customs value shall be determined using reasonable means consistent with the 
principles and g eneral provisions of the prevailing Act and instructions, and on the basis of 
 
6 Sea Customs Act, Procedures on Customs Valuation, Ministry of Planning and Finance Notification 
No. 91/2017, 13 September 2017.  
7 WTO document G/VAL/N/1/MMR/1, 14 March 2019.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 39 - 
 
 data available in Myanmar . Furthermore, values determined under the fall -back method, 
should, to the greatest extent possible, be based on previously determined customs values.  
3.9.  Approximately 50% of imports are valued according to the transaction value. According to the 
authorities, the relatively low proportion is due to the fact that customs valuation has been 
implemented for only a couple of years; they expect this percentage to  increase significantly.  
3.10.   Under Sections 188, 189, and 191 of the Sea Customs Act, decisions taken by Customs can 
be appealed. The importer may lodge an appeal with the Revenue Appellate Tribunal. If sufficient 
cause is shown, the period of appeal can be ex tended from a month to a period not exceeding three 
months. The Tribunal may alter, annul, or uphold the original decision; however, it cannot impose a 
greater penalty or confiscation amount than assigned in the original order. Additionally, a customs 
officer, or the Director -General of the Customs Department or the MOPFI may, of their own accord 
or in response to a petition by any party, modify, reverse, or uphold their own decisions or those 
taken by their predecessors. Furthermore, the Director -General o f Customs and the Minister of 
Planning, Finance and Industry may summon the record of any case disposed of by an officer 
subordinate to them. Fines vary according to the case. According to the authorities , between 2013 
and 2020, there were 164  reviews .  
3.11.   Reforms undertaken by Customs during the review period include: Special Order for certain 
goods (April 2015); Temporary Admission for certain goods (February 2016); Procedures for Duty 
Drawback (March 2016); Procedures for Advance Rulings on Customs Valuatio n (October 2016); 
Procedure on Advance Ruling on Classification (October 2016); Procedures for Post Clearance Audit 
(January 2017); Standard Operating Procedures for Advance Rulings on Classification 
(January  2017); Procedure on Customs Valuation (Septembe r 2017); Procedures for the Operation 
of Authorized Economic Operators (April 2018); Procedures for Customs Warehouse (August 2019); 
Customs Procedures for Self -Certification System (January 2020); and Customs Procedures for Dry 
Port (May 2020).  
3.12.   Myanmar ratified the WTO Agreement on Trade Facilitation on 16 December 2015, and has 
notified its category A, B, and C commitments to the WTO8 and indicative and definitive dates of the 
Category B commitments .9 Furthermore, the Myanmar  National Trade Facilitation Action Plan was 
endorsed by the co -chairs of the National Trade Facilitation Committee in 2018, and was updated in 
February 2019.  
3.13.   Myanmar does not impose preshipment inspection requirements on imports.  
3.1.2   Rules of origin  
3.14.   Myanmar d oes not have any non -preferential rules of origin. Preferential rules of origin for 
imports under the ASEAN Trade in Goods Agreement (ATIGA) and other free trade agreements 
(FTAs) to which Myanmar is a signatory are detailed in the appendices to the respec tive 
agreements10; it has also notified the same to the WTO.11 
3.1.3   Tariffs  
3.1.3.1   Structure  
3.15.   In 2020, the applied MFN tariff consists of 11 bands: zero, 1.5%, 3%, 5%, 7.5%, 10%, 15%, 
20%, 30%, 40%, and 50%.  This is a significant reduction from the 15 bands applied in 2013. The 
reduction in the number of bands resulted in the tariff being less complex; however, there is 
considerable scope to reduce the number further and, hence, simplify the tariff. Myanmar ’s applied 
MFN tariff involves only ad valorem  rates. The 2020 t ariff, which is based on the HS17 nomenclature , 
comprises 11,167 lines at the 10 -digit level, an increase from 9,558 lines in 2013, which was based 
on HS12 nomenclature at the eight -digit level (Table 3.2).  
 
8 WTO document G/TFA/N/MMR/1, 27 February 2018.  
9 WTO document G/TFA/N/MMR/1/Add.1, 26 February 2020.  
10 National Trade Portal, Rules of Origin . Viewed at: 
https://www.myanmartradeportal.gov.mm/en/rules -of-origin . 
11 WTO document G/RO/N/151, 23 May 2017.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 40 - 
 
 Table 3.2 Structure of the tariff schedule, 2008, 2013, and 2020  
  MFN applied  
  2008  2013  2020  
Simple average rate (%)  6.1 5.5 7.1 
   WTO agricultural products  8.9 8.9 9.9 
   WTO non -agricultural products  5.7 5.0 6.6 
Duty-free tariff lines (% of all tariff lines)  3.4 4.0 5.0 
Simple average of dutiable lines only  6.3 5.8 7.4 
Tariff quotas (% of all tariff lines)  0.0 0.0 0.0 
Non-ad valorem  tariffs (% of all tariff lines)  0.0 0.0 0.0 
Domestic tariff "peaks" (% of all tariff lines)a 7.4 5.3 3.3 
International tariff "peaks" (% of all tariff lines)b 7.4 5.3 7.7 
Nuisance applied rates (% of all tariff lines)c 46.4 46.9 3.4 
Standard deviation  7.7 6.7 7.3 
Bound tariff lines (% of all tariff lines)  .. 18.5 18.4 
Total number of tariff lines  10,689  9,558  11,167  
Ad valorem  rates (>0%)  10,323  9,178  10,605  
    Duty-free rates  366 380 562 
.. Not available.  
a Domestic tariff peaks are defined as those exceeding three times the overall simple average applied 
rate. 
b International tariff peaks are defined as those exceeding 15%.  
c Nuisance rates are those greater than zero, but less than or equal to 2%.   
Note:  Calculations for averages are based on the national tariff line level ( 8-digit for 2008 and 2013; 
10-digit for 2020). The 2008, 2013, and 2020 tariffs are based on the HS02, HS12, and HS17 
nomenclatures, respectively.  
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
3.1.3.2   Applied tariff  
3.16.   The simple av erage (unweighted) applied MFN tariff rate in 2020 is 7.1%, an increase from 
5.5% in 2013 and 6.1% in 2008. The increase in the average rate came about due to the reduction 
in the number of bands, whereby many tariff lines were assigned new rates. Some exa mples of tariff 
increases between 2013 and 2020 include : cut flowers from 5% to 15%; bananas, figs, pineapples, 
and avocados from 15% to 30%; citrus fruits from 15% to 20%; certain grains from 0% to 5%; and 
certain furniture products from 15% to 20%. In ad dition, changes in nomenclature (i.e. HS02 in 
2008, HS12 in 2013, and HS17 in 2020 ) may also have contributed to the increase in the applied 
tariff. Over 92% of applied tariffs range from zero to 15%, while the most common rate is 3%; and 
5% of tariff line s are duty free (Chart 3.1).  
3.17.   According to the WTO sectoral definitions, the average applied tariff on agricultural products 
was higher than those on non -agricultural products. Since 2013, the average applied MFN tariff on 
agricultural products showed an in crease from 8.9% in 2013 to 9. 9% in 2020. The tariff on 
non-agricultural products increased from 5.0% to 6.6% over the same period (Table 3.2).  
3.18.   Zero rates apply to 9.4% of agricultural tariff lines (WTO definition) and 4.3% of non -
agricultural tariff lines  (Table A3.1). The ad valorem  rate, of 40%, applies to, inter alia : certain 
cereals and preparations; beverages, spirits, and tobacco; and transport equipment, while the 
highest rate of 50% applies to alcoholic beverages  
3.19.   Apart from the overall level of the tariff, as reflected in the average applied MFN tariff rate, 
there are potential efficiency losses depending on the dispersion of these tariff rates across product 
lines. The greater the differentials in tariff rates, es pecially within groups of similar and thus 
substitutable products, the higher the chance that consumer and producer decisions are distorted 
by the tariff structure. During the review period, the standard deviation of the tariff increased, as 
did the propor tion of tariff lines involving international peaks. However, the proportion of those 
involving domestic peaks decreased (Table 3.2).  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 41 - 
 
 Chart 3.1 Distribution of MFN tariff rates, 2020  
 
Note:  Figures in parentheses denote the share of total lines. The 2020 tariff schedule consists of 11,167 
tariff lines.  
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
3.1.3.3   Tariff bindings  
3.20.   Myanmar has bound 18.4% of its tariff lines at the HS 1 0-digit level. All bound rates are 
ad valorem . The average bound tariff is 87.5%. All agricultural lines (WTO definition) are bound, 
compared with only 5.5% of non -agricultural lines. The average bound tariff for agricultural products 
is 110.7%, while that  for non -agricultural products (WTO definition) is 22.5%. Final bound tariffs 
range from 0% for electrical machinery and transport equipment to 550% for chemicals, beverages, 
and tobacco, and cereals and preparations. The relatively large difference (over 80 percentage 
points) between the simple average applied MFN tariff and the average bound rate, and the fact that 
less than 20% of the tariff is bound, gives the authorities considerable scope to raise tariffs.  
3.21.   As per WTO Secretariat calculations, the MFN applied tariff exceeds the bound rate in 2020 
for 70 tariff lines. This is a significant increase from 32 lines in 2013. The increase is most likely due 
to the reduction in tariff bands, coupled with nomenclature change. The lines where the MFN applied 
rate exceeds the bound rate in 2020, pertain to, inter alia , zinc products, waste and scrap of primary 
cells, primary batteries and electric accumulators, agricultural machinery and parts, and motor 
vehicle parts and accessories (Table A3.1). The authorities state that the tariffs are reviewed every 
five years, and the next review will be in 2022.  
3.1.3.4   Tariff preferences  
3.22.   Preferential rates are granted for certain articles under the ATIGA, ASEAN -Australia -New 
Zealand FTA (AANZFTA), ASEAN -Republic of Korea FTA (AKFTA ), ASEAN -India FTA (AIFTA), 
ASEAN -China FTA (ACFTA), ASEAN -Japan FTA (AJFTA), and ASEAN -Hong Kong, China FTA 
(AHKFTA). Preferences under the ATIGA, AKFTA, ACFTA, AIFTA, and AANZFTA are significantly lower 
than the average applied MFN tariff of 7.1% (Table 3.3). Furthermore, the number of duty -free tariff 
lines under these Agreements is also considerably greater than under the MFN tariff. Myanmar is 
also subject to tariff reductions agreed in six FTAs signed by ASEAN, and relates to the "normal 
track" tariff  rates12: with China, tariff rates will be reduced to zero by 2020; with India by 2024; 
with the Republic of Korea by 2020; with Japan by 2026; with Australia and New Zealand by 2021; 
and with Hong Kong, China, by 2039.  
  
 
12 Tariff lines placed by each Party of its own accord in the normal track shall have their respective 
applied MFN tariff rates gradually reduced and eliminate d according to the agreed schedules.  
(5.0%) (3.4%)(46.8%)(10.2%)(6.7%)(8.9%)(11.2%)(4.4%)(1.9%) (1.1%)(0.2%)
0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500Duty free1.5%3%5%7.5%10%15%20%30%40%50%
Number of tariff linesChart 3.1  Distribution of MFN tariff rates, 2020
Note:   Figures in parentheses denote the share of total lines.  The 2020 tariff schedule consists of 11,167 tariff lines.
Source:  WTO Secretariat calculations, based on online data provided by the authorities.WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 42 - 
 
 Table 3.3 Summary analysis of the preferential tariff, 2020  
(%)  
Total  WTO agriculture  WTO non -
agriculture  
  Average  Range  Coveragea  Duty -
free 
ratesb  Average  Duty -
free 
ratesb  Average  Duty -
free 
ratesb  
MFN 7.1 0-50  
5.0 9.9 9.4 6.6 4.3 
ASEAN Trade in Goods 
Agreement (ATIGA)  0.0 0-10 94.3 99.3 0.1 98.2 0.0 99.5 
ASEAN -Australia -New 
Zealand FTA (AANZFTA)  3.5 0-50 66.8 56.1 6.1 40.0 3.1 58.7 
ASEAN -China FTA 
(ACFTA)  0.6 0-30 92.4 86.5 0.8 81.6 0.5 87.3 
ASEAN -India FTA 
(AIFTA)  2.7 0-50 75.7 64.3 2.9 74.2 2.7 62.8 
ASEAN -Hong Kong, 
China FTA (AHKFTA)  6.0 0-50 49.2 5.2 9.1 10.4 5.5 4.4 
ASEAN -Japan FTA 
(AJFTA)  .. .. .. .. .. .. .. .. 
ASEAN -Korea FTA 
(AKFTA)  2.1 0-50 83.3 78.9 2.4 78.5 2.0 79.0 
.. Not available . 
a Percentage  of total number of lines. Only rates that are lower than the corresponding MFN rate are 
taken into account.  
b Duty-free lines as a percentage  of total tariff lines.  
Note:  Preferential rates in AIFTA, AKFTA, and AHKFTA are provided in the HS12 no menclature.  
 Concordance to the HS17 nomenclature is done to the best possible extent.  
 Preferential rates in AJFTA are provided in the HS02 nomenclature.  
 Conversion to the HS17 nomenclature is not clear.  
Source:  WTO Secretariat calculations, based on d ata received from the authorities.  
3.1.4   Other charges affecting imports  
3.23.   In addition to import duties and associated fees (the MACCS service fee, a security fee, and 
a customs seal fee), imports are subject to a standard commercial tax at 5% levied on the c.i.f.  
value of the imports. Under the Taxation Law, 2019, 42 types of goods are exempt from commercial 
tax for the whole supply chain (Table A3.3). Additionally, the input tax on imports can be offset 
against the output tax in accordance with commercial tax reg ulations.  
3.24.   In April 2016, Myanmar introduced the Specific Goods Tax (SGT). The SGT is essentially an 
excise tax levied on specific goods, whether produced domestically or imported. Under the Taxation 
Law, 14 groups of products are subject to the SGT (Table 3.4). 
Table 3.4 Specific Goods Tax  
 Description of goods  Price level  Tax rate  
1 (a) Various types of cigarette  Up to a sales price of MMK 600 per pack of 
20 cigarettes  MMK 8/cigarette  
 (b) Various types of cigarette  For a sales price of MMK 601 to MMK 800  
per pack of 20 cigarettes  MMK 17/cigarette  
 (c) Various types of cigarette  For a sales price of MMK 801 to MMK 1 ,000 
per pack of 20 cigarettes  MMK 22/cigarette  
 (d) Various types of cigarette  For a sales price of MMK 1 ,001 and above 
per pack of 20 cigarettes  MMK 25/cigarette  
2 Tobacco   60% 
3 Cured Virginia tobacco   60% 
4 Cheroot   MMK 0.75 per cheroot  
5 Cigar  80% 
6 Pipe tobacco   80% 
7 Various types of betel chewing 
preparation s  80% 
8 (a) Various types of liquor  MMK 200 -MMK 1,000/l  MMK 170/l  
 (b) Various types of liquor  MMK 1,001 -MMK 2,000/l  MMK 424/l  
 (c) Various types of liquor  MMK 2,001 -MMK 3,000/l  MMK 707/l  
 (d) Various types of liquor  MMK 3,001 -MMK 4,000/l  MMK 990/l  
 (e) Various types of liquor  MMK 4,001 -MMK 5,000/l  MMK 1 ,273/l WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 43 - 
 
  Description of goods  Price level  Tax rate  
 (f) Various types of liquor  MMK 5,001 -MMK 6,000/l  MMK 1,555/l  
 (g) Various types of liquor  MMK 6,001 -MMK 7,000/l  MMK 1,838/l  
 (h) Various types of liquor  MMK 7,001 -MMK 8,000/l  MMK 2,121/l  
 (i) Various types of liquor  MMK 8,001 -MMK 9,000/l  MMK 2,404/l  
 (j) Various types of liquor  MMK 9,001 -MMK 10,000/l  MMK 2,686/l  
 (k) Various types of liquor  MMK 10,001 -MMK 11,000/l  MMK 2,969/l  
 (l) Various types of liquor  MMK 11,001 -MMK 12,000/l  MMK 3,252/l  
 (m) Various types of liquor  MMK 12,001 -MMK 13,000/l  MMK 3,535/l  
 (n) Various types of liquor  MMK 13,001 -MMK 14,000/l  MMK 3,817/l  
 (o) Various types of liquor  MMK 14,001 -MMK 15,000/l  MMK 4,100/l  
 (p) Various types of liquor  MMK 15,001 and above per l 60% of the value per l 
9 Various types of beer   60% 
10 (a) Various types of wine  Up to MMK  750/l MMK 81/l  
 (b) Various types of wine  MMK 751 -MMK 1,500/l  MMK 244/l  
 (c) Various types of wine  MMK 1,501 -MMK 2,250/l  MMK 406/l 
 (d) Various types of wine  MMK 2,251 -MMK 3,000/l  MMK 569/l  
 (e) Various types of wine  MMK 3,001 -MMK 3,750/l  MMK 732/l  
 (f) Various types of wine  MMK 3,751 -MMK 4,500/l  MMK 894/l  
 (g) Various types of wine  MMK 4,501 -MMK 6,000/l  MMK 1,138/l  
 (h) Various types of wine  MMK 6,001 -MMK 7,500/l  MMK 1,463/l  
 (i) Various types of wine  MMK 7,501 -MMK 9,000/l  MMK 1,788/l  
 (j) Various types of wine  MMK 9,001 -MMK 10,500/l  MMK 2,113/l  
 (k) Various types of wine  MMK 10,501 -MMK 13,500/l  MMK 2,600/l  
 (l) Various types of wine  MMK 13,501 -MMK 16,500/l  
 
 
 
 MMK 3,250/l  
 (m) Various types of wine  MMK 16,501 and above per l 50% of the value per l 
11 Logs and different types of 
timber   5% 
12 (a) Engine power from 1501 
cc to 2000 cc vans, saloons, 
sedans, wagons, estate 
wagons, and coupes, except 
double -cab 4 -door pick -ups  10% 
 (b) Engine power from 2001 
cc to 4000 cc vans, saloons, 
sedans, wagons, estate 
wagons, and coupes, except 
double -cab 4 -door pick -ups  30% 
 (c) Engine power above 4001 
cc vans, saloons, sedans, 
wagons, estate wagons, and 
coupes, except double -cab 4 -
door pick -ups  
 
 
  50% 
13 Kerosene, petrol, diesel oil, 
jet fuel   5% 
14 Natural gas   8% 
Source:  Information provided by the authorities.  
3.25.   Taxes on international trade continue to be high, constituting a significant source of 
government revenue (Table 3.5) ; this may provide an incentive to circumvent these charges. 
Revenue generated from the SGT and commercial tax on imports is a lso high, which would imply 
that imports may be targeted for revenue purposes.  
Table 3.5 Tax revenue, 2013 -18 
  FY 
2013/14  FY 
2014/15  FY 
2015/16  FY 
2016/17  FY 
2017/18  
Total tax revenue (MMK billion)  4,458.8  6,518.0  6,314.7  7,123.4  7,424.5  
     % of GDP  7.7 10.0 8.7 8.9 8.2 
 (% of total tax revenue)  
Taxes on production and public consumption  45.9 35.3 41.0 46.8 48.8 
     Excise duty  0.0 0.0 0.0 0.0 0.0 
     Commercial taxes  38.2 28.5 33.3 26.4 26.6 
     Licence fees on imported goods  0.2 0.2 0.1 0.1 0.1 
     State lottery  0.7 0.5 0.5 0.6 1.3 WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 44 - 
 
   FY 
2013/14  FY 
2014/15  FY 
2015/16  FY 
2016/17  FY 
2017/18  
Fees for vehicles, driving and business 
licences  6.0 5.2 5.0 4.9 3.1 
     Stamp duty  0.8 1.0 2.0 0.8 0.9 
Tax for inserting irritants in oysters  0.0 0.0 0.0 0.0 0.0 
Fee for tour licen ce/hotel and guesthouse 
licence/transportation licence/tour guide 
licence  0.0 0.0 0.0 0.0 0.0 
     Specific Goods Tax  n.a. n.a. n.a. 14.0 16.7 
Income tax  40.4 34.3 36.8 32.6 30.5 
Custom duties  8.1 7.6 7.4 6.7 7.1 
Taxes levied on utility of state -owned 
properties  5.6 22.8 14.7 13.9 13.7 
     Land revenue  0.0 0.0 0.0 0.0 0.0 
     Water and embankment tax  0.0 0.0 0.0 0.0 0.0 
Taxes on extraction of forest produce  0.1 0.1 0.1 0.1 0.1 
     Taxes on extraction of minerals  0.0 0.0 0.0 0.0 0.0 
     Taxes on fisheries  0.2 0.0 0.0 0.1 0.1 
     Taxes on rubber  0.0 0.0 0.0 0.0 0.0 
Taxes on extraction of petroleum and 
natural gas  5.0 5.1 5.4 6.3 4.8 
     Mineral and treasure tax  0.2 0.4 0.5 0.4 0.4 
     Tax levied on communication services  0.0 17.0 8.4 6.8 8.3 
Tax levied on production of electricity  0.1 0.2 0.2 0.1 0.1 
Tax levied on the use of vacant land and 
fallow land  0.0 0.0 0.0 0.0 0.0 
Other tax  0.0 0.0 0.0 0.0 0.0 
      Wheel tax  0.0 0.0 0.0 0.0 0.0 
      Property tax  0.0 0.0 0.0 0.0 0.0 
Source:  CBM. Quarterly Financial Statistics Bulletin (various issues). Viewed at: 
https://www.cbm.gov.mm/content/2506 . 
3.1.5   Import prohibitions, restrictions, and licensing  
3.26.   Myanmar prohibits or restricts the import of certain goods on the grounds of : protection of 
nationa l security; protection of public order and standards of decency and morality; protection of 
human, animal, or plant life or health; protection of national treasures of artistic, historic, or 
archaeological value; conservation of natural resources; complian ce with the provisions of any 
legislation of Myanmar; and the fulfilment of obligations under the UN Charter.  
3.1.5.1   Import prohibitions  
3.27.   Under the Export and Import Law, 2012, the list of prohibited imports is maintained by the 
MOC, and any changes to the list ar e reviewed by the Department of Trade of the MOC with the 
approval of the Union Cabinet. Currently, this list includes beer, cigarettes, and goods prohibited 
under existing legislation.13 Section 18 of the Sea Customs Act prohibits the imports of , inter alia : 
counterfeit currency and coins; pornographic material; and counterfeit trademark goods. Other 
prohibited goods under different legislation are: all kinds of narcotic drugs and psychot ropic 
substances14; playing cards; goods bearing the imprint or reproduction of the flag of Myanmar; 
goods bearing the emblem of Buddha and pagodas of Myanmar; arms and ammunition; antiques 
and archaeologically valuable items; and wildlife and endangered s pecies.  
3.28.   Under Section 19 of the Sea Customs Act, the Minister of Planning, Finance and Industry may 
prohibit or restrict imports; these are notified through the Official Gazette.  
3.1.5.2   Import restrictions  
3.29.   Imports of certain products are restricted ; such produc ts require a recommendation from the 
relevant government department or agency for importation (Table 3.6). All pre -packaged imported 
foodstuffs require an Import Recommendation from the FDA. All drugs, medicines, cosmetics, and 
foodstuffs to be imported mu st also be registered with the FDA, under the Ministry of Health and 
Sports. Additionally, for the issuance of the import licence for drugs and medicines, the importer 
 
13 MOC Notification No. 38/2020.  
14 Imports of certain narcotic drugs, psychotropic substances, and restricted chemical precursors are 
permitted by the Central Committee of Drug Abuse Control, Ministry of Home Affairs.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 45 - 
 
 must provide a drug importation approval certificate, a drug wholesaler’s licence, and a  drug 
registration certificate .  
3.30.   Imports of certain fruits are permitted only at certain times of the year, when they are not 
produced in Myanmar.15 The authorities stated that the temporary prohibition on the imports of 
beans is expected to be abolished i n the first quarter of 2021. The prohibition was in place to keep 
domestic production and the price of beans stable.  
Table 3.6 Recommendations for import  
Concerned ministries  List of commodities needing a 
recommendation for importation  Other certificates needed  
Myanmar Investment Commission 
(MIC)  Machinery equipment, instruments, 
machinery components, etc. and 
partially manufactured goods/raw 
materials for business operations with 
MIC permission   
Ministry of Agriculture, Livestock 
and Irrigation (MOALI), 
Department of Agriculture (DOA) , 
Department of Agricultural 
Research  Seeds, including propagable and 
cultivable plants or parts thereof; 
seedlings, bulbs, tubers, runners, 
suckers, stolons, rhizom es intended 
for commercial cultivation, plants and 
plant products, growing media in 
association with plants for planting, 
used vehicles, machinery and 
equipment, biological control agents 
and other beneficial organisms, 
pesticides, fertilizers, mosquito 
repellent coils, and various mosquito 
repellents  
 - Import Certificate from the Plant 
Protection Division, DOA, and 
Phytosanitary Certificate from the 
exporting country (for seeds, 
including propagable and cultivable 
plants or parts thereof; seedlings, 
bulbs, tubers, runners, suckers, 
stolons, rhizomes inte nded for 
commercial cultivation, plants and 
plant products, growing media in 
association with plants for 
planting, used vehicles, machinery 
and equipment, biological control 
agents and other beneficial 
organisms)  
- Certificate of analysis (C OA) from 
the expo rting country  
- Import Endorsement from the 
Pesticide Registration Board  
MOALI, Livestock Breeding and 
Veterinary Department  Live animals (chickens, piglets, goats, 
cattle)  - Veterinary Health Certificate  
- Country of Origin Certificate (COC)  
- Farm’s Vaccinatio n Record  
- Farm Certificate  
- Pedigree Certificate for Breeding 
Purposes  
 Veterinary medicines  - Free Sale Certificate  
- COA 
- Product licence or registration 
certificate  
- GMP Certificate  
- Catalogue  
 Animal products  - Veterinary Health Certificate  
- HACCP or GMP Certificate for 
processing plant  
 Animal feeds (cat and dog)  - COA 
- Free Sale Certificate  
- Product Licence/registration  
- GMP or HACCP  
 Farm and feed mill equipment, 
laboratory  and surgical equipment for 
veterinary surgical operations 
(including transit trade)  - Catalogue  
- GMP 
- Free Sale Certificate  
 Frozen and fresh beef  - Veterinary Health Certificate  
- HACCP or GMP Certificate for 
production plant  
-  Country of Origin Certificate 
(COC)  
MOALI, Department of Fisheries  All fish and fishery products except 
secondary products  - Health Certificate/Sanitary 
Certificate  
- Country of Origin Certificate (COC)  
 
15 Imports of honey orange are allowed between March and September; duria n from September to April; 
rambutan and pomegranate from January to 15 June; dragon fruit and sunkist fruit (orange) between February 
and September; mangosteen from January to March and October to December; and jackfruit in January and 
February.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 46 - 
 
 Concerned ministries  List of commodities needing a 
recommendation for importation  Other certificates needed  
Ministry of Natural Resources and 
Environmental Conservation 
(MONREC), Forest Department  Sawn timber and forest products, 
chainsaws  - CITES Permit  
MONREC, Department of 
Environmental Conservation  Ozone -depleting substances and 
gases (including for aircon and 
refrigerators)  For HFCs and HCFCs:  
Release Form of the Department of 
Environmental Conservation with the 
reference “The Order on the 
Operation of Business relating to 
Ozone -Depleting Substances”  
1. Form (5)  
2. Form (1)  
Required documents:  
3. Gas Proforma Invoice and Sales 
Contract  
4. Certificate of exporter/ importer 
registration from the Department of 
Trade  
5. Certificate of Incorporation of 
Directorate of Investment and 
Company Administration (DICA)  
For methyl bromide:  
Release Form of the Department of 
Environmental Conservation wit h the 
reference “The Order on the 
Operation of Business relating to 
Ozone -Depleting Substances”  
1. Form (5)  
2. Form (1)  
3. Gas Proforma Invoice and Sales 
Contract  
Required Documents:  
4. Certificate of exporter/ importer 
registration from the Department of 
Trade  
5. Certificate of Incorporation from 
the DICA  
6. Special requirement 
recommendation from the Pesticide 
Analytical Laboratory under the 
MOALI  
MONREC, Department of 
Environmental Conservation  Recycled plastic, plastic cuts, and 
other recycled non -hazardous scrap  For recycled plastic, plastic cuts, and 
other recycled non -hazardous scrap:  
1. Application statement providing 
the details of the reason for import  
2. Specification, colour photo, 
sample, laboratory result (to identify 
if hazardous waste or not), total 
intended quantity, activity period of 
materials to be imported  
3. Copy of agreement or contract 
between importer and recycling 
factory  
4. Licence/registration/permission of 
recycling factory from relevant 
ministries  
5. Commitment letter from im port 
company that the recycle scrap is 
clean, homogenous, and ready to 
use as raw material  
6. Approval letter or Environmental 
Compliance Certificate of the 
Environmental Management Plan or 
the Initial Environmental 
Examination or Environmental 
Impact Asse ssment, which is 
approved by the M ONREC , from the 
recycling factory  
Note: The regulations for waste 
importation are under discussion.  
MONREC, Department of 
Environmental Conservation  Hazardous waste, as defined by the 
Basel Convention  Hazardous waste, as defined by the 
Basel Convention, is not allowed to 
be imported, due to insufficient 
environmentally sound management WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 47 - 
 
 Concerned ministries  List of commodities needing a 
recommendation for importation  Other certificates needed  
facilities  
MONREC, Department of Mines  Mineral products, sodium cyanide, 
sodium chloride   
Ministry of Health and Sports, 
FDA, Department of Medical 
Services and Department of 
Traditional Medicine  - Ambulances, vehicles to be used for 
hospitals  
- Medicines, medical devices 
(disposable syringes, infusion sets, 
blood transfusion sets, surgical 
gloves, test kits)   
- Edible oil, palm oil (cloud point 8oC 
max, iodine value 58 min 
specification)  
- Food and foodstuffs (coffee, flour, 
sugar, drinks)  
- Cosmetics, mercury, raw materials 
for traditional medicine 
formulations  For drugs:  
- drug importation approval 
certificate  
- drug wholesaler’s licence  
- drug registration certificate  
For medical devices:  
- import recommendation/ 
notification  
For cosmetics:  
- cosmetic notification certificate  
Ministry of Home Affairs, Central 
Committee for Drug Abuse Control  
 38 chemical precursors used for 
producing narcotic drugs and 
psychotropic substances  Recommendation from the 
Controlled Precursor Supervisory 
Committee  
Ministry of Electricity and Energy, 
Oil and Gas Planning Department  Petroleum, including natural gas  
Petroleum products, excluding 
commonly used petroleum 
by-products (such as paraffin wax)   
Ministry of Electricity and Energy, 
Petroleum Products Regulato ry 
Department  Petroleum and petroleum products, 
excluding commonly used petroleum 
by-products (such as paraffin wax)   
Ministry of Information, 
Information and Public Relations 
Department  Foreign movies   
Ministry of Transport and 
Communications, Posts and 
Telecommunications Department  Telecommunication equipment   
Ministry of Transport and 
Communications, Department of 
Marine Administration  Vehicles (vessels)  Deletion Certificate (Deregistration) 
from the Flag State  
Class certificate of the vessel  
Valid (non -expired) certificates 
relating to the vessel  
Approval letter for the import of the 
vessel from the Ministry of Transport 
and Communications  
Company Registration Certificate 
(foreigners are not allowed)  
Ship registry and  respective 
certificates of the vessel  
Ministry of Transport and 
Communications, Department of 
Civil Aviation  Vehicles (vessels/aircraft)  https://dcamyanmar.com/dcadca/im
ages/AWD/AS/A%2 09.pdf  
MOPFI, Directorate of Industrial 
Collaboration  
Directorate of Industrial 
Supervision and Inspection  Chemicals and related substances  
Used machines   
Ministry of Education, Department 
of Technology Promotion and 
Coordination, Division of Atomic 
Energy  X-ray and ultrasound machines  
Radioactive materials   
Ministry of Religious Affairs and 
Culture, Department of Religious 
Affairs, Department of 
Archaeology and National Museum  Religious books, statues, and 
sculptures  
  
Source:  Information p rovided by the authorities.  
3.1.5.3   Import licensing  
3.31.   At the time of the last review, Myanmar had abolished import licensing requirements for 
166 commodities (corresponding to more than 1,900 tariff lines). In 2015 , it moved to a negative 
list regime (MOC Notification No. 65/2015). The new regime is regulated under the Export Import 
Law, 2012. Under the Law, the MOC issues notifications detailing th e requirements and procedures 
for obtaining an import licence, and a list of goods that are subject to automatic or non -automatic 
licensing. Thus far , five such notifications have been issued. According to MOC Notification WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 48 - 
 
 No. 68/2020, which was issued on 22 October 2020 (latest available), 3,931 (approximately 35% of 
all 10 -digit level tariff lines) were on the import negative list and required either an automatic or 
non-automatic licence for import. This is a significant decline from the 2013 level. Curre ntly, goods 
subject to licensing include: ozone -depleting substances and synthetic greenhouse gases; animals 
and animal products; plants, plant products and new plant varieties; radioactive material/irradiating 
apparatus; telecommunication apparatus; wild live animals and plants; pesticides; hazardous waste 
– waste, parings, and scrap of plastics; human organs and tissues, and blood and its components; 
service and civil weapons, main parts (components) and cartridges thereof; medical products; dairy 
product s; fur products; chemical weapons, chemicals, and their precursors; hazardous goods; 
industrial chemicals; motor vehicles; narcotic drugs, psychotropic substances, and related 
chemicals; plastic explosives; security sensitive ammonium nitrate; intoxicating  liquor, tobacco, and 
denatured spirits; therapeutic substances and goods; scheduled wastes (toxic and hazardous 
wastes); electrical equipment; sugar; wheat flour; and cement.  
3.32.   The ban on the import of alcoholic beverages was relaxed for hotel and duty -free shops in 
2015.16 The ban on liquor importation was abolished in May 2020.17 The importation of alcoholic 
beverages is subject to licensing and other requirements, which have been notified to the WTO.18 
3.33.   In 2019, Myanmar notified its import licensing requirements and their rationale to the WTO.19 
3.34.   The Department of Trade of the MOC issues import licences. To obtain a licence, importers 
must apply in writing on the company's letterhead, pay the requisite fee20, and furnish the pro -forma 
invoice, sales contract and, if required, recommendations from relevant government departments 
and/or organizations. Applications for import licences can be made online through the Myanmar 
TradeNet website. Import licences for the garment sector have been issued electronically issued 
since 2016.21 As part of the response to the COVID -19 pandemic, aimed at trade facilitation, the 
MOC allowed electronic licence issuance for 1,339 tariff lines at the 10 -digit HS level.22 According to 
the authorities, 70% of the licences are issued online. Over 95% of the import licences are approved 
by the designated office r of the Department of Trade, and are granted within 24  working hours. 
However, a small portion (less than 3% of all the licences issued) need approval from the Export 
Import Coordinating Committee. The authorities stated that this was due to large import volumes, 
a novel product , or other factors.   
3.35.   In addition to the Nay  Pyi Taw and Yangon branches of the MOC, applications for import 
licences can also be submitted at border offices: few applications submitted at the border offices 
need approval from headq uarters before being issued. Applications for licences can also be submitted 
at the MIC One -Stop-Service Centre.  
3.36.   Myanmar does not impose any tariff rate quotas or quantitative restrictions.  
3.1.6   Anti-dumping, countervailing, and safeguard measures  
3.37.   Myanmar doe s not have any anti -dumping, countervailing, or subsidies legislation, and has 
notified this to the WTO.23 The Safeguard Law was enacted on 29 December 2019 and will enter into 
force on 1 July 2021.24 The authorities stated that they are in consultation wi th stakeholders, with 
a view to introducing further legislation in this area.  
 
16 MOC Noti fication No. 18/2015.  
17 MOC Notification No. 38/2020.  
18 WTO document G/LIC/N/2/MMR/2, 16 September 2020.  
19 WTO documents G/LIC/N/2/MMR/1; and G/LIC/N/1/MMR/1, 25 March 2019.  
20 Before COVID -19, the fee was based on the c.i.f. value of the goods up to a max imum of 
MMK 90,000. The MOC set the fixed rate at MMK 30,000 per licence by MOC Notification No. 23/2020, dated 
6 April 2020, with effect from the date of the Notification and effective until 30 September 2020.  
21 MOC Notifications No. 58/2019 and No. 23/20 20. 
22 MOC Bulletins No. 6/2020 and No. 14/2020.  
23 WTO documents G/ADP/N/1/MYN/1 and G/SCM/ N/1/MYN/1, 8 January 2002.  
24 Presidential Office Notification No. 83/2020.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 49 - 
 
 3.1.7   Other measures affecting imports  
3.38.   Other measures affecting imports include: duty drawback, inward processing, outward 
processing, and transportation by truck.  
3.39.   Imports of machinery  and equipment that are re -exported are eligible for duty drawback. The 
goods must be re -exported within two years of importation (a one -year extension is allowed). Under 
the current duty drawback scheme, seven eighths of the customs duty paid on goods tha t can be 
easily identified are refunded upon re -export. The claim for the duty drawback must be made at the 
time of re -export. The authorities stated that claims for refund are processed within six months.  
3.40.   Under inward processing, goods can be imported dut y-free if they are intended for 
manufacturing, processing, or repair and they will then be exported. Myanmar currently has an 
inward processing procedure known as importation by "cutting, making, and packaging" in the 
garment industry and "contract, manufa cturing, practices" in certain other industries (industrial and 
fishery enterprises). To use this procedure, importers are required to export the finished product 
within one year . 
3.41.   Outward processing is where goods that are in free circulation in the custom s territory may 
be temporarily exported for manufacture, processing, or repair and then returned with a total or 
partial exemption from duties and taxes. Myanmar has a customs procedure called “repair and 
return” that is equivalent to outward processing. T o use this option, a repair and return licence is 
required from the MOC.  
3.42.   Prior to 2019, for transport within the country, cargo needed to be loaded on 
Myanmar -registered trucks and trailers; this was done at border crossing points. On 13  March 2019, 
an MOU on the Initial Implementation of the Cross -Border Transport Agreement between Myanmar 
and Thailand was signed. On 1 November 2019, permission was given to 100 vehicles from each 
country to operate along the following designated routes:  
(a) on the Thailand side:  
i. Mae Sot –Phitsanulok –Khon Kaen –Kalasin –Mukdahan; and  
ii. Mae Sot –Bangkok –Laem Chabang; and  
(b) on the Myanmar side:  
i. Myawaddy –Kawkareik –Za Tha Pyin –Mawlamyine; and  
ii. Myawaddy –Kawkareik –Hpa-An–Thaton –Kyaikto –Payagyi –Bago–Za Yet Kwin –Sar 
Ta Lin –Lay Daung Kan –Khayan/Thongwa Junction –Thilawa (SEZ).  
3.43.   In order to operate cross -border transport, the operators must hold a Road Transport Permit 
and a Temporary Admission Document, issued by the concerned authorities. Moreover, Myanmar is 
drafting the text of an MOU for cross -border transport with China, India, and Lao People's Democratic 
Republic to be implemented in future.  
3.2  Measures Directly Affecting Exports  
3.2.1   Customs procedures and requirements  
3.44.   As with imports, exports from Myanmar are governe d by: the Sea Customs Act, 1878; the 
Sea Customs (Amendment) Act, 1956; the Sea Customs (Amendment) Act, 1959; the Sea Customs 
(Amendment) Act, 2015; the Sea Customs (Amendment) Act, 2018; the Land Customs Act, 1924; 
the Land Customs Act, 2015; the Export and Import Law, 2012; and the Tariff Law, 1992. These 
Acts and Laws are administered by the MOPFI and the MOC.  
3.45.   To be able to export, a business must register as a company or corporation authorized to 
engage in international trade with the  DICA; the regist ration period is unlimited. In contrast to 
imports, only Myanmar nationals are permitted to export; however, foreign investors registered as 
manufacturers under the Myanmar Investment Law, 2016, can export their finished products. 
Additionally, since June 2019, foreign companies have been permitted to export meat and fish 
products; value -added products of crops; pulp and paper products; seeds; refined ore; semi -finished WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 50 - 
 
 products or finished products that are processed from fruit and vegetables; and wood -based 
furniture.25  
3.46.   Exporters must submit an export declaration and the required accompanying documents, 
which include an export licence/permit when required, an invoice, a packing list, a sales contract, 
shipping instructions, a booking note, and, for certai n products, a recommendation or certificate 
from the relevant ministry or government department (Table 3.7). Since the launch of the MACCS 
in November 2016, all exports must be cleared through it. Furthermore, the MOC requires that all 
export transactions use FOB Incoterms.26 
3.47.   The MACCS requires that exporters submit the export declaration and all supporting 
documents electronically. The authorized customs officer examines the cargo and registers it. Under 
the customs procedures, the consignment is character ized as green, yellow, or red, based on its risk 
profile. Goods characterized as green do not require any further document checks or physical 
examination, and are cleared for export upon payment of any required taxes or duties. Consignments 
that are consid ered high -risk, or sensitive, or are banned, or where the valuation is incorrect, are 
processed through the yellow and red channels, where the consignment is either document -checked 
(yellow) or both document -checked and physically examined (red). If requir ed, taxes must be paid 
before goods are cleared for export.  
3.48.   The MACCS is connected to the MOC’s licensing system (TradeNet) and the Myanmar Port 
Authority’s Port EDI system. It is also connected to various ministries and departments, which 
provide recommen dations and endorsements that are required as part of the export declaration 
process. The MACCS is also connected with shipping companies, airlines, warehouse operators, 
brokers, and importers/exporters.  
Table 3.7 Export recommendation  
Goods category  Type of certificate  Ministry/government 
department responsible  
Drugs  Certificate of pharmaceutical 
products  Department of Food and Drug 
Administration  
Traditional medicines, and raw 
materials used for traditional 
medicine formulations   Department of Traditional Medicine  
Pesticides  Recommendation  Department of Agriculture (D OA) 
(Pesticide Registration Board)  
Farm equipment  Recommendation  DOA 
Seeds, including propagable and 
cultivable plants or parts thereof, 
seedlings, bulbs, tubers, runners, 
suckers, stolons, and rhizomes 
intended for commercial cultivation  Recommendation  
Phytosanitary Certificate  
(upon request)  Technical Seed Committee,  DOA  
Plant Protection Division, D OA 
Live animals, animal products, 
(meat, hides, duck down, bone 
grist, etc.) and animal feed  Veterinary Health Certificate  Livestock Breeding and Veterinary 
Department, MOALI  
Plants, flowers, and seeds  Phytosanitary Certifica te Plant Protection Division, D OA 
Fish and fishery products, except 
secondary products  Health Certificate  Department of Fisheries  
Endangered species and plants 
(CITES), and sawn timber and 
forest products  Certificate for Legality of 
Forest Products  Forest Department  
Essential oils, chemicals  Recommendation  Myanmar Police Force, Ministry of 
Home Affairs  
Dangerous cargo  Storage Recommendation  Ministry of Home Affairs  
Pearls, shelled molluscs, and related 
products   Myanma Pearl Enterprise  
Gold and jewellery   Department of Mines  
Electricity   Department of Electric Power 
Planning  
Petroleum, including natural gas   Oil and Gas Planning Department, 
Ministry of Electricity and Energy  
 
25 MOC Notification No. 24/2019, 6 June 2019.  
26 The Incoterms, or International Commercial Terms, are a series of predefined commercial terms 
published by the International Chamber of Commerce; they relate to international commercial law. WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 51 - 
 
 Goods category  Type of certificate  Ministry/government 
department responsible  
Petroleum products   Oil and Gas Planning Department, 
Ministry of Electricity and Energy  
Vessels  Deletion Certificate 
(De-registration) by Flag State  
Ship registry and valid (non -
expired) certificates relating 
to the vessel issued by 
Department of Marine 
Administration ( DMA)  
Approval letter for export of 
the vessel from Ministry of 
Transport and 
Communications  DMA 
Chemicals and related substances  Recom mendation  Directorate of Industrial 
Collaboration, MOPFI  
Source:  Myanmar National Trade Portal.  
3.2.2   Taxes, charges, and levies  
3.49.   As mentioned in the previous Review, Myanmar reformed its export tax regime in 2011.27 
During the review period, Myanmar continued  with its reform process, and further simplified the 
export tax system . Furthermore, with a view to promoting exports, commercial tax on all exports 
except electricity and crude oil is levied at 0% and, under Subsection (b) of Section (11) of the 
Taxation Law, 2019, only exports of logs and different types of timber are subject to SGT at a rate 
of 10%. Currently, on behalf of the I RD, the Customs Department collects advance income tax on 
the f.o.b. value of exports, at a rate of 2%. As part of the response to the COVID -19 pandemic, the 
collection of advance income tax on exports was suspended from 1 April to 30 September 2020.28  
3.2.3   Export prohibitions, restrictions, and licensing  
3.2.3.1   Export prohibitions and restrictions  
3.50.   Under the provisions of the Export and Import Law, 2012, Myanmar prohibits the export of 
certain goods. As per the Law, the MOC maintains the list of prohibited and restricted goods, which 
are approved by the Union Cabinet. Any changes to the list are reviewed by the Ministry and 
subsequently n otified  to the public . As per Notification No. 59/2020 (latest available), issued on 
17 August 2020, this list includes the export of diamonds, crude oil, ivory, elephants, horses and 
rare animals, arms and ammunition, and antiques, as well as the prohibit ed commodities listed 
under existing laws.29 
3.51.   With a view to protect ing national security, human life, morality and religion, and the 
environment, various ministries and departments also prohibit the export of certain goods, such as 
counterfeit currency and  coins, pornographic material, narcotic drugs and psychotropic substances, 
minerals and metals that are prohibited under existing laws and regulations, and forestry products 
(raw timber, such as logs, boule -cut, baulk -square ) that are prohibited under exis ting laws and 
regulations. Myanmar also prohibits the export of products prohibited under the UN Charter and 
international conventions.  
3.52.   With a view to ensur ing domestic supply of essential goods, ensuring national security, and 
protecting human, plant, and animal life and the environment, the MOC can impose temporary 
export restrictions. As such, with a view to ensuring domestic supply of essential foodstuffs during 
the COVID -19 pandemic, the Government restricted the export of r ice30, and notified this to the 
WTO.31 
 
27 WTO document WT/TPR/S/293/Rev.1, 12 May 2014.  
28 MOPFI Notifica tion No. 38/2020, 24 March 2020.  
29 MOC Notification No. 59/2020, 17 August 2020.  
30 MOC Bulletins No. 3/2020, 7 April 2020 and No. 5/2020, 24 April 2020.  
31 WTO documents G/AG/N/MYN/21, 15 June 2020; and G/AG/N/MYN/21/Add.1, 10 July 2020 . WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 52 - 
 
 3.2.3.2   Export licensing  
3.53.   At the time of the previous Review, Myanmar had started restructuring its export licensing 
regime. As an initial step , export licensing requirements for 152 types of goods were abolished in 
2013. The restructuring continued during the current review period. As per MOC Notification 
No. 9/2018, issued on 8 February 2018, a negative list was introduced for export licensing, which 
included 3,345 HS lines (10 -digit level, HS17).32 As per MOC Notification No . 51/2020, issued on 
8 July 2020, 1,224 HS lines based on the 2017 customs tariff of Myanmar (10 -digit level) are on the 
negative list. This is a significant reduction, and the authorities stated that the restructuring process 
will continue. Export licence s are issued by the Department of Trade, based on the recommendation 
of relevant ministries and agencies, and of business associations for certain products like garments 
(cut-make -pack) CMP (Table 3.8).  
3.54.   To apply for an export licence, exporters must submit  an application form, a sales contract, 
and an invoice ; licences are issued within 24 hours.33 They are valid for three months, and are 
renewable for two additional months. On further application, a second extension for another month 
is also permissible. A fter six months , the applicant must apply for a new licence. The fee to extend 
the licence is MMK 5,000. Amendments to export licences can also be made before shipment. Export 
licences are not transferable. Unlike import licences, there is no export licens ing fee. Since 2018, 
applications for export licences for 88 HS lines can be made online.  
Table 3.8 Export licence recommendations  
Concerned ministries  List of commodities  
Ministry of Agriculture, Livestock and 
Irrigation (MOALI)  Seeds, plants and plant products, pesticides, fertilizers  
Ministry of Natural Resources and 
Environmental Conservation (M ONREC)  Sawn timber and forest products, chemicals that can 
destroy the ozone layer  
Ministry of Health and Sports, Department 
of Food and Drug Administration, 
Department of Medical Services  Toothpaste, mercury, raw materials, medicines, medical 
appliances (disposable syringes, infusion sets, blood 
transfusion sets, surgical g loves, testing kits), foodstuffs, 
palm oil (palm olein, cloud point 8oC max., iodine value 
58 min. specification)  
MONREC  Mineral products, sodium cyanide  
MOALI, Livestock Breeding and Veterinary 
Department, Department of Fisheries  Animals, shrimplets, an d vitamins for shrimps, feed for fish, 
live fish, animal products, animal feed, veterinary medicines 
and farm equipment, surgical and laboratory equipment  
Ministry of Home Affairs, Central Committee 
for Drug Abuse Control  Chemical precursors used for pro ducing narcotic drugs and 
psychotropic substances  
Ministry of Electric Power and Energy  Liquefied petroleum gas  
Ministry of Information  Foreign movies  
Ministry of Transport and Communications, 
Department of Telecommunications  Telecommunication equipment  
Ministry of Transport and Communications  Vehicles (vessels/aircraft)  
MOPFI  Chemicals and related substances  
Ministry of Education  Radioactive materials  
Source:  Information provided by the authorities.  
3.2.4   Export support and promotion  
3.55.   The Myanmar Trade Promotion Organization (MYANTRADE), which is a part of the MOC, was 
established in April 2016 as the Government's trade promotion arm . It is finance d through the 
government budget. Its budget in FY 2019/20 was nearly MMK 3.1 bil lion. 
3.56.   MYANTRADE's objectives are to : (i) raise the profile of Myanmar exporters in international 
markets; (ii) disseminate relevant information and market research data in a timely manner to help 
Myanmar companies gain a competitive edge in international m arkets; (iii) introduce Myanmar 
companies to foreign buyers; and (iv) promote Myanmar exports. To achieve its objectives, activities 
undertaken by MYANTRADE include organizing trade fairs and business -to-business meetings 
(particularly in China), facilitat ing the participation of Myanmar exporters in international trade fairs, 
 
32 At the time of th e last Review, 983 tariff lines did not require an export licence.  
33 The time required to obtain a permit from the relevant ministry, agency, or business association 
depends on the type of commodity. For example, it takes from 6 to 18 months to obtain reco mmendations 
from the FDA for drugs, 10 working days for food , and 3 days to obtain SPS certificates for plants and plant 
products and import endorsements for registered pesticides.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 53 - 
 
 and business -matching and networking opportunities to expand export markets. MYANTRADE is also 
responsible for training and appointing economic counsellors in Myanmar's overseas missi ons. Their 
function is to facilitate, improve, and promote trade and investment between Myanmar and host 
countries. Fifteen counsellors in 12 countries have been appointed, five of which have taken up their 
postings; travel of the remaining counsellors was  postponed due to the COVID -19 pandemic.  
3.57.   With a view to promoting Myanmar exports, MYANTRADE participates in development projects 
in cooperation with other development partners. Such projects have included supporting farmers, 
producers, processors, and exporters regarding food safety measures in compliance with 
international standards.  
3.58.   Another facet of Myanmar's export promotion effort is the National Export Strategy (NES), 
which was designed with technical assistance from the International Trade Centre (ITC) and financial 
support from the Deutsc he Gesellschaft für Internationale Zusammenarbeit (since 2013). The 
objectives of the Strategy are export development and competitiveness. The first phase (2015 -19) 
has been completed. It focused on four major themes: supply side; business environment; mar ket 
entry; and development aspects. It also focused on specific sectors that were identified for their 
export potential. The second phase (2020 -25), again with the technical support of the ITC, will focus 
on the agriculture and manufacturing sectors, and w ill be geared towards innovation and technology 
to diversify and increase exports. The MOC is cooperating with relevant ministries, associations, 
donors, and development partners regarding the implementation of the NES.  
3.59.   The authorities stated that, curren tly, there are no laws, rules, or regulations regarding export 
promotion measures. However, the MOC and the Export Development Board are formulating an 
Export Promotion Law, which is intended to be enacted in 2020 -21.  
3.60.   Section 77 of the Myanmar Investment Law, 2016 ( Sections 2. 4 and 3. 3.1), provides 
incentives for the exemptions or relief from customs duty or other internal taxes, or both, on 
machinery, equipment, instruments, machinery components, spare parts, construction materials 
unavailable locally, an d imported materials used during the construction period or during the 
preparatory period of the investment. The Law also provides for exemption or relief from customs 
duty or other internal taxes, or both, on imports of the raw materials and partially man ufactured 
goods by an export -oriented business for the purposes of the manufacture of products for export.  
3.61.   Incentives are also provided to exporters under the Special Economic Zones (SEZ) Law, 2014 
(Sections 2.4 and 3. 3.1). Under the Law, SEZs are deemed as either free zones (FZs) or promotional 
zones. FZs mainly focus on export -oriented markets, and include manufacturing, transportation, and 
wholesale areas that are entitled to customs duty and other tax exemptions relating to goods in the 
SEZs and the go ods imported into them. Promotion zones mainly focus on the domestic market and 
the markets in SEZs. In these zones, investments can be made in manufacturing, housing, 
department stores, banking, insurance, schools, hospitals, and recreational places. Ince ntives vary 
according to each zone (Table 3.9).  
Table 3.9 SEZ incentives  
Free zones  Promotion zones  
Income tax exemption for the first seven years  Income tax exemption for the first five years  
After seven years, 50% relief on current legal income tax 
rates for five years  After five years, 50% relief on current legal 
income tax rates for the second five years  
After 12 years, 50% relief on current legal income tax for 
profit that is reinvested within 1 year as a reserve fund 
for the next 5 years  After 10 years, 50% relief on current legal income 
tax for profit that is reinvested within 1 year as a 
reserve fund for next 5 years  
Exemption from commercial tax  For the first five years, exemptions from customs 
duties and other relevant taxation on production 
machinery and replacement parts; and on 
construction materials for building the business’s 
own facilities, such as factories, warehouses, and 
offices  
Exemptions from customs duties a nd other relevant 
taxation on imports of raw materials for production 
machinery, instruments, and necessary spare parts for 
production; on construction materials for buildings such 
as factories, warehouses, and own offices; and on motor 
vehicles   For the r esources listed above, 50% relief on 
custom duties and other taxation for the next five 
years  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 54 - 
 
 Free zones  Promotion zones  
  Customs duties and other taxation to be paid for 
the importation of raw materials and other goods 
for production  
The exemption of customs duties and other rel evant 
taxation on the import of trading goods, consignment 
goods, motor vehicles, and other materials that are 
essential for the business’s tax -free wholesale trading, 
export trading, provision of services, and transportation  For the resources listed above , the option to apply 
for a refund of customs duties and other taxation 
paid on importing them, if the goods they help 
produce are exported abroad or into an FZ  
The option to apply for exemption on the import tax or 
VAT on goods imported from a local or p romotion zone to 
an FZ for the investor in the FZ  Exemption of commercial tax and VAT during the 
relevant relief period provided in the SEZ Law  
  In all other cases, businesses to regularly pay 
customs and other taxes upon importing raw 
materials and othe r goods for production  
Source:  DICA, Special Economic Zones.  Viewed at: https://www.dica.gov.mm/en/special -economic -zones . 
3.62.   Myanmar notified that it did not use any export subsidies for agricultural products during 
2005-18.34 
3.2.5   Export finance, insurance, and guarantees  
3.63.   The authorities stated that there is no government scheme to provide export credit, insurance, 
or guarantees.  
3.3  Measures Affecting Production and Trade  
3.3.1   Incentives  
3.3.1.1   Taxation  
3.3.1.1.1   Comm ercial tax and specific goods tax  
3.64.   Table 3.5 shows that tax revenue has been increasing in recent years.35 Commercial tax is 
levied at the standard rate of 5% on a number of goods and services; the commercial tax rate ranges 
from zero to 8%, and is subject to exemptions (Table A3.1).36 Before 2016, commercial tax was 
assessed on specific goods. Since the enactment of the Specific Goods Tax Law, 2016, a n SGT has 
been assessed on specific goods  (Sections 3.1 and 3.2); the previous excise tax was abolished when 
the SGT was introduced.  
3.3.1.1.2   Income tax  
3.65.   Income tax is levied on worldwide income. If a company is registered and established under 
the Myanmar Companies Act, 2017, or the Special Companies Act , 1950, income tax will be levied 
at 25% on the total net profit before deducting the reliefs under Section 6 of the Income Tax Law.37 
Income from salaries and from business, professional, and other sources are assessed at the income 
 
34 WTO documents G/AG/N/MYN/10; G/AG/N/MYN/11; G/AG/N/MYN/12; G/AG/N/MYN/13 ; 
G/AG/N/MYN/14; G/AG/N/MYN/15; G/AG/N/MYN/16; G/AG/N/MYN/17; G/AG/N/MYN/18; G/AG/N/MYN/19; and 
G/AG/N/MYN/20, 28 May 2019.  
35 In accordance with Instruction No. 04/2017 of the Internal Revenue Department (22 March 2017), 
the following amounts are transferr ed to the local government fund as tax sharing: 5% of income tax revenue 
(in kyat (MMK)) collected from individual income among the total collection by townships; 15% of commercial 
tax (in MMK) collected within the state, except the collection from imports  by states and regions; and 15% of 
the specific goods tax collected (in MMK) by states and regions, except the collection from imports.  
36 For example, commercial tax is charged at: 3% on the sales proceeds of buildings; 1% on the sale 
proceeds of gold jewellery; 8% on exported electricity; and 5% on crude oil.  
37 Resident/non -resident companies shall pay 25% in income tax before deducting th e relief under 
Sections 6 and 6 -A of the Income Tax Law. If a foreigner is non -resident, the reliefs under these sections shall 
not be deducted. The income tax on salary shall be charged on total income at the tax rates in Section 19(c) of 
the Taxation Law , 2019, and be charged at 10% on total income earned abroad in a foreign currency, except 
for those items that are exempt for non -resident citizens, before deducting the relief under Section 6 -A of the 
Income Tax Law.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 55 - 
 
 tax rates stipulated i n the annual Tax Law under progressive rate schedules.38 The income tax is 
levied at 10% on the capital gains (in MMK or in foreign currencies) of an individual or an association, 
except for companies operating in the oil and gas sector. For a company oper ating in that sector, 
the income tax rate on capital gains ranges from 40% to 50%. For non -resident foreigners, the 
income tax rate is 15%, the tax rate on royalties is 15%, and the rate on payments made to 
non-residents is 2.5%, except where bilateral avo idance of double -taxation agreements applies.  
3.3.1.2   Incentives and support  
3.66.   The M IC may grant the following tax exemptions and tax reliefs in accordance with the 
conditions prescribed by the Myanmar Investment Law, 201 6, the and Myanmar Investment Rules, 
2017:  
a. incentives offered to investors by the MIC ( Section  2);  
b. tax exemption for businesses set up under the Myanmar Special Economic Zone Law, 
2014, and the Myanmar Investment Law, 2016 ; 
c. commercial tax exemption, if  the goods are exported;  and 
d. tariff exemption for capital assets imported for newly established industries with 
permission from the MIC.39  
3.67.   Incentives provided to companies located in SEZs may be granted by the Myanmar SEZ 
Central Committee in accordance with the conditions prescribed in the Myanmar Special Economic 
Zone Law, 2014 (Section 3.2) .  
3.68.   The IRD estimates that the amount of tax revenue foregone from exemption was about MMK 
194.9 bil lion in FY 2018/19.   
3.69.   The Government notified that it did not use any domestic support in the agriculture sector 
during calendar year 2004 , the latest year for which notification was submitted (Section 4.1) .40 
3.3.1.3   Small and medium -sized enterprises (SMEs) and assistance  
3.70.   As at end -May 2020, about 51,300 enterprises were registered at the Directorate of Industrial 
Supervision and Inspection. About 55.7% of the total enterprises engage in food and beverages 
(Table 3.10). As at end -March 2019, 84 % of Myanmar's 51,297 registered enterprises were SMEs. 
About 58% of registered SMEs  were in the food and beverages industry. According to the authorities, 
a number of unregistered informal SMEs exist; for example, SMEs in trade and services are usually 
not registered. The authorities estimate that over 80% of businesses are informal; most are owned 
by families or individuals.   
Table 3.10 Sectoral distribution of large companies and SMEs, end -May 2020  
Industry  Large  Medium  Small  Total  % 
Food and beverages  4,308  6,141  18,128  28,577  55.7 
Clothing and apparel  1,003  924 1,284  3,211  6.3 
Construction materials  1,282  1,632  1,882  4,796  9.4 
Personal goods  735 689 484 1,908  3.7 
Household goods  144 77 66 287 0.6 
Printing and publishing  110 219 141 470 0.9 
Industrial raw materials  250 196 176 622 1.2 
Mineral and petroleum products  438 735 2,443  3,616  7.1 
 
38 Individual income tax is levied from  0% to 2 5% on salary income.  If a person's annual salary exceeds 
MMK 4.8 million, or the income is from a business, an enterprise, or other sources, the tax rate will be levied 
on the remaining income after setting off the reliefs under Section 6 of the In come Tax Law, according to the 
income bracket enacted under Section 19(c) of the Union Taxation Law, 2019.  
39 Tariff exemption also applies to, inter alia , imports for religious, health, or development purposes by 
NGOs; for development of national education and health, and science and technology; for culture; for national 
security; for improvement of international relationships ; and for social donations.  
40 WTO document G/AG/N/MYN/5, 7 October 2005.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 56 - 
 
 Industry  Large  Medium  Small  Total  % 
Agricultural equipment  14 27 36 77 0.2 
Machinery and equipment  30 29 38 97 0.2 
Transport vehicles  70 24 13 107 0.2 
Electrical goods  75 20 16 111 0.2 
Miscellaneous  255 1,200  5,946  7,401  14.4 
Total  8,714  11,913  30,653  51,280  100.0  
% 17.0 23.2 59.8 100.0   
Source:  Data provided by the authorities.  
3.71.   On 9 April 2015, the Small and Medium Enterprise Development Law, 2015, was adopted and 
entered into force, with a view to : (i) gathering information related to business, technical assistance, 
and financial aid for SMEs; (ii) reaching local and international markets, and enhancing the 
competitiveness of SMEs; (iii) incre asing employment opportunities and income; and (iv) reducing 
the difficulties in business operations.41 On 2 January 2018, the SME Evaluation and Reporting Body, 
the SMEs Development Agency (SME Agency), and the Fund Management Body were formed by the 
SMEs  Development Central Committee’s Notification No. 1/2018, 2/2018, and 3/2018, with a view 
to promoting SMEs. The SME Agency comprises the heads of government departments, and suitable 
representatives and experts from industry associations. The chairman of the Agency is a Deputy 
Minister, and the secretary is the Director General of the M OPFI.42  
3.72.   In 2015, the Government issued the Small and Medium -sized Enterprise Development Policy, 
under which the relevant ministries are required to: (i) support enterprises that can link domestic 
and foreign markets; (ii) transfer technology and knowledge, and promote investment in cooperation 
with local and international organizations; (iii) encourage human -resource development and 
employment opportunities; (iv) encourage the promotion of information and research activities, and 
simplify processes by eliminating obstacles; (v) develop entrepreneurial businesses; (vi) improve 
business development services; and (vii) enable the participation of entrepreneurs and SME s in 
regional business activities. Table 3.11 describes the existing financial assistance programmes for 
SMEs.  
3.73.   The Small -Scale Industries Department (SSID) of the M OALI registers SMEs, and provides 
vocational training assistance for the development of MSME s, in accordance with the Cottage 
Industries Promotion Law. It also cooperates with the Directorate of Industrial Supervision and 
Inspection (DISI) of the MOPFI, through the SME Agency, in monitoring and evaluating information 
about MSMEs .43  
3.74.   As members of  the ASEAN Coordinating Committee on MSMEs, the relevant authorities44 must 
implement the five priority goals of the ASEAN Strategic Action Plan for SME Development, 2016 -25, 
and those of the MSME Development Action Plans, which are aligned with the ASEAN SME Policy 
Index, 2018.  
  
 
41 SME Rules were adopted in June 2016.  
42 The Agency  was reformed in 2020, and is currently chaired by the Deputy Minister of the Ministry of 
Commerce, and co -chaired by the Deputy Minister of the MOPFI. The Agency includes members from related 
ministries, such as the MOPFI; the Ministry of Hotels and Touri sm; the Ministry of the Office of the Union 
Government; the MOALI; the MOTC; the MONREC; the Ministry of Education; the Ministry of Health and 
Sports; the Ministry of Information; the Central Bank of Myanmar; and representatives from private sector.  
43 The SSID implements, inter alia,  the registration of MSMEs, and provides technical assistance. The 
SSID cooperates with the DISI for sustainable development of micro -industries.  
44 The DISI's three divisions handle small (10 -50 workers), medium (51 -100 workers) , and large -scale 
enterprises (101 and above); those enterprises must register with the DISI. The DISI also administers the SME 
Development Law, 2015, which defines SMEs by the number of workers and the investment amount (capital 
and turnover). The MOALI's  Small -Scale Industries Department handles micro -entrepreneurs (up to 
9 workers), and administers the Promotion of Cottage Industries Law, 2011.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 57 - 
 
 Table 3.11 Financial assistance programmes for SMEs, 2020  
Organization  Kind of assistance  Specific area (SMEs)  Related policy, laws, 
rules, and regulations  
Japan International 
Cooperation Agency  ▪ Two-step loan  ▪ SMEs (except farmers 
who qualified to obtain 
loans from the 
Myanma Agricultural 
Development Bank 
(MADB);  real estate 
agencies; finance and 
insurance agencies; 
precious metals 
traders; pubs and 
restaurants; 
entertainment 
businesses; and 
ammunition producers 
and traders)  ▪ SME Development 
Policy, 2015  
▪ SME Development 
Law, 2015  
▪ SME Development 
Rules  
MADB  ▪ Seasonal loan  
▪ Development  loans 
(short - and long-term) ▪ SMEs in the 
agricultural sector  
Responsible 
Business Fund 
Project, Denmark -
Myanmar Country 
Programme 
(2016 -20) ▪ Grant  ▪ Energy efficiency  
▪ Water use efficiency  
▪ Waste treatment and 
recycling  
▪ Occupational safety 
and health  
▪ Food safety  
▪ Managerial and 
supervisory skills  
▪ Practical and technical 
skills 
Myanma Investment 
and Commercial 
Bank ▪ Overdraft  
▪ Short -term (one -year) 
loan 
▪ Medium - and long -term 
loans ▪ National business 
entities  
▪ SMEs  
Source:  Information provided by the authorities.  
3.75.   According to the Law Amending Promotion of Cottage Industries Law (Promotion of 
Small -Scale Industries Law), 2011, the SSID of the MOALI45 provides vocational training to private 
micro -industries. The Department also arranges exhibitions, seminars, workshops, and competitions 
for private micro -industries.  
3.3.2   Standards and other technical requirements  
3.76.   The Law on Standardization was promulgated on 3 July 2014, and is currently being amended. 
A draft Law on Metrology will be submitted to Parliament. The Government is drafting a Developing 
National Standardizatio n Strategy and a National Quality Policy. During the review period, Myanmar 
made several notifications to the WTO TBT Committee (Table 2.2).  
3.77.   Under the provisions of the Science , Technology and Innovation Law, 2018, the Ministry of 
Education is responsible for standards and conformity assessment. The Department of Food and 
Drug Administration (FDA) of the Ministry of Health and Sports is responsible for promulgating and 
enforcing regulations and standards in the food and pharmaceutical industries (including imports), 
and the Department of Traditional Medicine is responsible for promulgating and enforcing those in 
traditional medicine formulations. T he Ministry of Health and Sports is responsible for the National 
Drug Law, the Traditional Drug Law, and the Nat ional Food Law. The Livestock Breeding and 
Veterinary Department is responsible for the Animal Health and Development Law, 2020, and the 
Department of Fisheries (DOF) is responsible for the Technical Regulations (Directive 8/2018) and 
the Directive for Foo d Safety Control (Directive 3/2009). In 2015, the new National Standards and 
Quality Department (NSQD) was established under the Department of Research and Innovation  
 
45 The Ministry of Cooperatives was dissolved on 1 July 2016, and the Small -Scale Industries 
Department and the Department of Cooperatives were transferred to the MOALI.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 58 - 
 
 (DRI) of the Ministry of Education . The NSQD is the WTO TBT National Enquiry Point. It is formulating 
two laws concerning national quality infrastructure: the Law on Standardization, and the Law on 
Metrology. The Accreditation Division (Myanmar Accreditation Body (MAB)), which is part of the 
NSQD , is the responsible authority for the Accredita tion of Conformity Assessment Bodies, and 
processes accreditations to comply with the requirements of ISO/IEC 17011.  
3.78.   Under the Law on Standardization, the National Standard s Council was formed on 
29 December 2014.46 Under the Council, the Standardization W orking Committee was formed with 
20 members under Order No. 264/2015 of the former Ministry of Science and Technology, issued on 
23 June 2015. The Council's functions include: (i) establishing policies and guidance for 
implementing the Law; (ii) prescribin g Myanmar Standards by accepting appropriate international, 
regional, and foreign standards, or by altering them to conform with the situation in Myanmar; 
(iii) prescribing Myanmar Standards for raw materials, equipment, products, processes, methods of 
experiment, production, and servicing; (iv) prescribing Myanmar Standards for import goods and 
export goods; (v) prescribing mandatory Myanmar Standards; (vi) applying Myanmar Standards to 
the relevant production and service; (vii) directing the Committee to examine whether or not the 
department or organization obtained the right to use the standardization mark prescribed in the 
Law, and complied with the stipulations contained in the relevant standard; (viii) prescribing terms 
and conditions relating to accre ditation and certification; (ix) deciding on the Committee's 
submissions relating to accreditation and certification; (x) confirming standardization marks of each 
category of certificate be issued by the department or organization that obtains the accredit ation; 
(xi) directing the Committee to carry out requirements relating to legal metrology; (xii) issuing a 
warning to, suspending for a limited period, or cancelling the accreditation of the relevant 
department, organization, or person that violates any co ndition of the accreditation; and 
(xiii) submitting the matter of national standardization and funding to the Cabinet.  
3.79.   According to the authorities, Myanmar's adopted standards and technical regulations are 
based on international ones. Food standards are a dopted from the Codex; fishery standards are 
based on EU regulations; pharmaceutical standards and regulations are based on British 
International Standards; and animal -health standards are recognized by the World Organisation for 
Animal Health (OIE). Elect rical standards are based on the International Electrotechnical Commission 
(IEC) standards; motor vehicles follow the standards established by the United Nations Economic 
Commissions for Europe; telecommunications equipment and facilities follow ITU standards; and 
building standards are based on ISO and ASEAN standards. Myanmar has been a party to the ASEAN 
Consultative Committee for Standards and Quality since 1997; it joined ISO on 1 July 2005 a s a 
correspondence member, and IEC on 13 November 2007 as an Affiliate Member. The NSQD  adopted 
some ASEAN Harmonized Standards concerning, inter alia , rubber, electrical and electronic 
equipment, medical devices, automotive equipment, and conformity asses sments. By the end of 
September 2020, 439 Myanmar Standards were established, by the adoption of ISO, IEC, Codex, 
UNECE, ITU, American Society for Testing and Materials ( ASTM), JIS, WHO, FIPO Guidelines,  ASEAN 
Harmonized, or other regional standards.47 
3.80.   The process of formulating standards occurs in six stages: (i) proposal; (ii) preparatory; 
(iii) committee; (iv) enquiry; (v) approval; and (vi) publication. Through these stages, standards 
are set under 25 Standardization Technical Sub -Committees48, whose me mbers are stakeholders 
from the UMFCCI, the Attorney General’s Office, public organizations, universities, and businesses. 
There is a two -month "notice and comment " period before a standard is accepted. In order to turn 
voluntary standards into mandatory s tandards, the regulatory bodies (the responsible ministries for 
enforcement) need to adopt them in their regulations.  
 
46 According to the authorities, the Council was subsequently reformed on 25 June 2018, 24 July 2019, 
and 18 May 2020.  
47 The 439 standards are identical to international or regional standards. All 43 9 standards are voluntary 
and not yet mandatory (technical regulations).  
48 The 25 committees concern: (i) electrical and electronic products; (ii) foodstuffs; (iii) automobile 
products; (iv) management systems; (v) cosmetic products; (vi) pharmaceuticals; (vii) agri -based products; 
(viii) medical devices; (ix) building and construction; (x) traditional medicine; (xi) rubber -based products; 
(xii) communication and information technology; (xiii) chemicals; (xiv) mechanical products; (xv) energy; 
(xvi) wood -based products; (xvii) livestock and fisheries; (xviii) environmental protection; (xix) boilers; 
(xx) occupational safety and health; (xxi) universal character set (Myanmar Unicode system); (xxii) textiles 
and garments; (xxiii) iron and steel; (xxiv) agricul tural processes; and (xxv) gems and gemmology.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 59 - 
 
 3.81.   The National Food Law, as amended in 2013, covers food -related technical regulations. A new 
Food Law  is being drafted. The Cosmetic Order (1/2010) contains some technical regulations that 
comply with the ASEAN Cosmetic Directive; the authorities are preparing the Cosmetic Law.  
3.82.   The DRI signed a n MOU with the ASTM in 2016. In 2020, the following were adopted as 
Myanmar Standards: standards concerning Portland cement; the standard specification for  deformed 
and plain carbon – steel bars for concrete reinforcement; standard test methods for fineness of 
hydraulic cement by air – permeability apparatus; standard test methods for time o f setting of 
hydraulic cement by vicat needle; and standard test methods for compressive strength of hydraulic 
cement mortars.   
3.83.   Nine testing laboratories are accredited in accordance with the Law on Standardization: four 
by the MAB, and five by foreign acc reditation bodies.49 No foreign testing laboratories have been 
accredited, and no accredited certification body exists. S ince September 2017, t he MAB has 
cooperated with the Singapore Accreditation Council (SAC) and shared knowledge among 
stakeholders. Aft er conducting joint assessments with the SAC, the MAB granted accreditation 
certificates to the FDA, the Building Research Laboratories of the Department of Building of the 
Ministry of Construction, and the Food Industries Development Supporting Laboratory  of the 
UMFCCI. It also granted one to the REM -UAE laboratory, after conducting a joint assessment with 
Thailand's BLA -DSS Accreditation Body. The MAB is setting up the Accreditation Action Plan 
(2020 -25) to develop National Quality Infrastructure.  
3.84.   A labelling requirement was issued on 3 December 2019 and stipulated in Chapter 18 of the 
Consumer Protection Law, 2019 (Section 3.3.6), and in Directive No. 2/2019 (Directive on Labelling), 
describing eight consumer product groups.50 It requires that businesses must label all consumer 
goods in Myanmar language (or Myanmar language in conjunction with one or more other 
languages). The Law requires that, depending on the product, the following may need to be labelled: 
(i) the trademark; (ii) the type, size, quantity, and net amount; storage guidelines; and usage 
instructions; (iii) the manufacturing date; (iv) the address of the importer; the name and address 
of the manufacturer; (v) the origin of manufacturing or the repackaging address of im ported goods; 
(vi) the ingredients, and their quantity and ratio; (vii) any precautions or warnings about allergies 
and side effects; and (viii) any information prescribed by relevant government departments.  
3.85.   As stipulated by the National Food Law and the National Drug Law , food and pharmaceuticals 
must be labelled .51 Genetically modified food is subject to labelling requirements. In accordance with 
the Cosmetic Order (1/2010), the following must appear on cosmetics labels (regardless of whether 
the product  is imported or domestically produced): (i) the name of the product and brand name; 
(ii) the full ingredient list; (iii) the name of the company and country of manufacture; (iv) the 
contents given by weight or volume; (v) the manufacturer’s batch number; ( vi) the manufacturing 
and expiry dates; and (vii) the registration number from the country of origin (manufacture) or 
registration. The conditions of and instructions for use, and special warnings and precautions, should 
be detailed. The Food Labelling reg ulation (in the form of an order) is being drafted; it is to apply to 
pre-packaged food for import/export and locally produced food, based on the Codex General 
Standard for the Labelling of Prepackaged Foods (CXS 1 -1985), revised 2018. Per the National Dru g 
Law, the labelling details are stipulated in Notification No. 7/93 of the Ministry of Health, issued on 
5 August 1993.  
3.3.3   Sanitary and phytosanitary measures  
3.86.   The Plant Protection Division of the Department of Agriculture (DOA), the Department of 
Fisheries ( DOF), and the Livestock Breeding and Veterinary Department ( LBVD ) of the MOALI are 
responsible for SPS measures, and the Department of FDA of the Ministry of Health and Sports is 
responsible for food safety. SPS -related standards follow those of Codex, the  International Plant 
Protection Convention (IPPC), ASEAN, and the OIE. Myanmar adopted Codex maximum residue 
 
49 These include two medical laboratories from Singapore, two from Thailand, and one from India.  
50 WTO document G/TBT/N/MMR/3, 24 February 2020.  
51 Food labels must clearly state the product name, the contents including the name and net weight, the 
manufacturer's name and address, the batch number, the manufacturing and expiry dates, and the required 
storage conditions. Pharmaceutical labels must clearly state the brand name, the generic name, active 
pharmaceutical ingredients (API), and the contents, including the name and amount, the batch number, the 
manufacture and expiry dates, and the manufacturer's name and address.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 60 - 
 
 limits (MRLs) and ASEAN MRLs, as interim measures, according to the FDA. To date, seven SPS 
standards have been adopted based on  Codex  Alimentarius  standards .52 The Plant Protection 
Division under the DOA is the WTO SPS National Enquiry Point. During the review period, Myanmar 
notified its SPS measures to the WTO.53  
3.87.   The main legislation covering SPS measures are the Animal Health and Development Law , 
2020 (adopted on 26 August 2020), the Plant Pest Quarantine Law,  1993, and the National Food 
Law, as amended in 2013. The LBVD oversees animal -related SPS measures; the Plant Protection 
Division of the DOA oversees  plant-related SPS measures; the DOF ove rsees fish -related SPS 
measures; and the FDA oversees the ready -to-eat food -related SPS measures.  
3.88.   In accordance with the Animal Health and Development Law, 2020, the LBVD establishes 
regulations and procedures, and takes SPS measures on exportation and imp ortation of animals, 
animal products, and animal feed. I mport recommendation s are required to import live animals, 
animal products, animal feed, and veterinary drugs; export recommendations and health certificates 
are required to export animals, animal pro ducts, and animal feed .54 Traders must follow the 
procedures stipulated in the Regulations for Importation and Exportation of Animal and Animal 
Products, 2017. The LBVD administers six checkpoints and five quarantine stations, located at 
international airp orts, seaports, and border entry/exit points. It may take up to 23 days to issue 
import/export recommendations, depending on the types of commodities and testing methods. As 
stipulated in the Plant Pest Quarantine Law, 1993, the Plant Protection Division i ssues certificates 
for imports and exports of plants and plant products; they are issued in the Yangon head office and 
at the inspection stations at 12 border entry points. It takes 24 working hours (three days) to issue 
the certificates.  
3.89.   SPS-related certi ficates are mandatory for imports and exports of: (i) processed food (FDA); 
(ii) live animals, animal products, unprocessed meat/meat products, animal feed, and veterinary 
pharmaceuticals (LBVD); (iii) fisheries (DOF); (iv) pharmaceuticals (FDA) 55; (v) pesticides (DOA); 
and (vi) testing of grains (generally for export) and edible oils (mainly for import) (Commodity 
Testing and Quality Management , formerly known as the Post -Harvest Technology Application Centre 
of the Department of Consumer Affairs). Myan mar has 15 ISO/IEC laboratories, including 8 ISO/IEC 
17025 accredited laboratories (one run by the MOALI, five by the FDA under the Ministry of Health 
and Sports, one by the DRI under the Ministry of Education, and one by the Myanmar Food 
Processors and Ex porters Association under the UMFCCI).  
3.90.   The National Seed Policy was adopted by Order No. t/2016 of the MOALI on 12 August 2016, 
and went into force on 12 August 2016. Chapter 6, subtitle (d), states that "[t]he Government will 
investigate, in collaboratio n with its development partners, the applicability of relevant aspects of 
GMO technology to Myanmar to derive desired benefits. However, it will remain alive to possible 
negative side effects of GMO technology and encourage the research institution to acqu ire expertise 
and skills in practices of modern biotechnology, particularly with regard to bio -safety in the 
application of GMO technology. Only non -food GMO crops will be partially accepted."56 Accordingly, 
GMO imports are allowed only for research purpos es.   
3.91.   The Seed Law 2011 was amended by Pyidaungsu Hluttaw Law No. 5 on 18 February 2015. 
The National Seed -related Committee (NSC) and the Technical Seed Committee were established on 
5 October 2015 and 19 February 2016, respectively, to carry out the requ irements under the Seed 
Law. The NSC was set up to issue recognition certificates for new plant varieties, establish seed -
testing laboratories, and issue seed business licences and Seed Import and Export cases. According 
to Chapter 6, subtitle (d), of the Policy, the NSC does not accept applications for GMO crops that are 
intended for food crops. The NSC may accept non -food GMO crops, such as BT cotton (GMO cotton), 
 
52 These standards relate to: (i) quick frozen finfish, un -eviscerated and eviscera ted; (ii) quick frozen 
fish fillets; and (iii) frozen shrimp or prawns.  
53 WTO documents G/SPS/N/MMR/1, 12 March 2020; G/SPS/N/MMR/2, 6 July 2020; G/SPS/N/MMR/3, 
9 July 2020 ; G/SPS/N/MMR/4, 21 July 2020; G/SPS/N/MMR/5, 21 July 2020; G/SPS/N/MMR/6, 21 July 2 020; 
and G/SPS/N/MMR/7, 18 September 2020.  
54 A new animal quarantine station in Kutkai Township near the border with China was established on 
22 April 2019.  
55 For pharmaceutical imports, a drug registration certificate and a drug importation approval cert ificate, 
both issued by the Ministry of Health, are also required.  
56 MOALI, Seed Division, Department of Agriculture. Viewed at: 
http://www.myanmarseedportal.gov.mm . WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 61 - 
 
 which is intended for industrial crops. The Horticulture and Plant Biotechnology Division un der the 
DOA of the MOALI is the focal division responsible for drawing up a Biosafety Law, a framework, and 
Guidelines to sow GMO crops systematically. The Plant Biotechnology Centre under the Division tests 
GMO and non -GMO imported crops, and issues GMO o r non -GMO certificates. This certificate is 
essential for obtaining the recognition certificate for a new plant variety from the NSC.  
3.92.   On 17 January 2020, Myanmar and China concluded an M OU on the Inspection and SPS 
Arrangements on Rice and Broken Rice, wh ich is valid for two years.57  
3.3.4   State trading, state -owned enterprises, and privatization  
3.3.4.1   State trading  
3.93.   Myanmar has not notified its state -trading activities to the WTO. According to the authorities, 
there are no state -trading requirements.  
3.3.4.2   State -owned econ omic enterprises and privatization  
3.94.   State -owned economic enterprises (SEEs) (enterprises that are created by the government 
in order to partake in commercial activities on its behalf) are regulated under the State -Owned 
Economic Enterprise Law No. 9/89 . The  Law stipulates that SEEs must operate on a commercial 
basis. A ccording to the Law , certain activities are reserved for the State. A fter obtaining a permit 
under the Law, investors in the following 12 reserved sectors must register their joint -venture 
investment at the MIC:  
• extraction and sale of teak;  
• cultivation and conservation of forest plantations (except village -owned firewood 
plantations cultivated by villagers for their personal use);  
• exploration, extraction, and sale/export of petroleum and natural gas;  
• exploration, extraction, and export of pearl, jade, and precious stones;  
• breeding and production of fish and prawns in fisheries, which have been reserved for 
research by the Governme nt;  
• postal and telecommunications services;  
• air and railway transport services;  
• banking and insurance services;  
• broadcasting and television services;  
• exploration, extraction, and export of metals;  
• electricity -generating services (other than those perm itted by law to private and 
cooperative electricity -generating services); and  
• manufacture of products relating to security and defence, which the Government has 
prescribed by notifications.  
3.95.   In the SEE Law, Chapter II, Section 1 -j, describes that the Govern ment, through SEEs, has 
the sole right to carry out exploration and extraction of metals and export them. Section 2 of the 
Law states that the Government may, by notification, permit any economic enterprise that is 
prescribed under Section 3 to be operated  solely by the Government, or by a joint venture between 
 
57 MOALI, Plant Inspection and Quaranti ne Requirements for Exporting Rice from Myanmar to China , 
Viewed at: https://ppdmyanmar.org/plant -quarantine -pq-3-2-3-2/plant -inspection -and-quarantine -
requirements -for-exporting -rice-from-myanmar -to-china . WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 62 - 
 
 the Government and any other person or any other economic organization, or by any person or any 
economic organization, subject to condition.  According to Myanmar Investment Law, Chapter X, 
Section 40 -g, describes assignable rights granted by relevant laws or contracts, including the rights 
of exploration, prospecting, and extraction of natural resources.  
3.96.   In order to improve the efficiency and performance of state-owned enterprises (SOEs) , the 
Governme nt has, inter alia : (i) adopted the Myanmar Indicative Private Sector Development 
Framework and Action Plan (in March 2016); (ii) established the Private Sector Development 
Committee, chaired by Vice President (in October 2016); (iii) established the SME E valuation and 
Reporting Body (Section 3.3.1); (iv) issued a FY 2017/18 report for State -Owned Economic 
Enterprise Reform (the fifth Myanmar EITI Report); and (v) held Extractive Sectors SOEs Reform 
Workshop (in February 2019). The Government is currently s etting up the State -Owned Enterprises 
Reforms Centre under the MOPFI.  
3.97.   Since the last Review, some restructuring and privatization of SOEs has occurred (Table  3.12). 
The existing SOEs are shown in Table 3.13.  
Table 3.12 Change of situations regarding SOEs  
Name of enterprise  Changes in situation and date  
(privatized, merged, renamed, 
dissolved, transformed, or newly 
emerged)  Current status  
Printing and Publishing 
Enterprise   Transformed into regulatory body (Printing 
and Publishing Department) on 1 April 2016  Printing and Publishing 
Department under the Ministry of 
Information  
Myanmar Film Industry  Transformed into regulatory body (at first, 
Myanmar Motion Picture Development  
Department) on 1 April 2014, and then 
merged with Information and Public 
Relations Department on 1 April 2015  Film Promotion Division of the 
Information and Public Relations 
Department under the Ministry of 
Information  
Co-operative Export -Import 
Enterprise  Transformed into regulatory body 
(originally, Cooperatives Export Import 
Promotion Department) and then dissolved 
on 15 January 2015  Dissolved  
Myanmar Electric Power 
Enterprise  Transformed into regulatory body 
(Department of Power Transmission and 
System Control) on 15 January 2015  Department of Power 
Transmission and System Control 
under the Ministry of Electricity 
and Energy  (MOEE)  
Yangon Electricity Supply Board 
(YESB)  Transformed into Yangon Electricity Sup ply 
Corporation (YESC) on 1 April 2015, and 
then separated from the Union Fund on 
1 July 2015  YESC under the M OEE  
Mandalay Division, Electricity 
Engineering Office of the 
Electricity Supply Enterprise 
(ESE) under the former Ministry 
of Electric Power  Transformed into an SOE (at first, Mandalay 
Electricity Supply Co rporation) on 1 April 
2015, and then transformed into as an 
enterprise relying on income apart from the 
Union Fund Budget on 1 July 2015  Mandalay Electricity Supply 
Enterprise under the M OEE 
Hydropower Generation 
Enterprise  Renamed as the Electric Power Generation 
Enterprise on 1 April 2016  Electric Power Generation 
Enterprise under the M OEE, 
composed of thermal power 
plants under the Myanmar 
Electric Power Enterprise and 
Hydropower Plants, and a coal 
power plant under the 
Hydropower Generation 
Enterprise  
- Textile Industries Enterprise  
- Paper and Home Utility 
Enterprise  Merged into No. 3 Heavy Industrial 
Enterprise on 1 April 2015  No. 3 Heavy Industrial Enterprise 
under the MOPFI  
Pharmaceutical and Foodstuff 
Enterprise  Renamed as Myanma Pharmaceutical 
Industrial Enterprise on 1 April 2015  Myanma Pharmaceutical 
Industrial Enterprise under the 
MOPFI  
- No. 2 Heavy Industrial 
Enterprise  
- No. 3 Heavy Industrial 
Enterprise  Merged as No. 2 Heavy Industrial Enterprise 
on 1 April 2015  No. 2 Heavy Industrial Enterprise 
under the MOPFI  
Three ginning factories under 
No. 3 Heavy Industrial Privatized on 28 August 2019  Privatized  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 63 - 
 
 Name of enterprise  Changes in situation and date  
(privatized, merged, renamed, 
dissolved, transformed, or newly 
emerged)  Current status  
Enterprise: Shauktaw, Pale, and 
Nahtogyi  
No. 6 Textile Factory Branch 
(Monywa), one of the state -
owned factories under the No. 3 
Heavy Industrial Enterprise  Transformed as training centre on 7 January 
2019 Training centre  
- No. 1 Mining Enterprise  
- No. 3 Mining Enterprise  Merged as No. 1 Mining Enter prise on 
15 January 2015  No. 2 Mining Enterprise under the 
Ministry of Natural Resources and 
Environmental Conservation 
(MONREC)  
Myanma Salt and Marine 
Chemicals Enterprise  Transformed into regulatory body (merged 
with the Department of Mines) on 31 March 
2015 Division of the Department of 
Mines under the MONREC   
Public Works  Transformed into regulatory bodies (the 
Bridges Department, the Road Department, 
and the Building Department) on 1 April 
2015 Five regulatory bodies under 
Ministry of Construction:  
Department of Building; 
Department of Highway; 
Department of Bridges;  
Department of Urban Housing 
and Development; Department of 
Rural Road Development  
Myanmar Small Loan Enterprise  Transformed into Myanma Microfinance 
Supervisory Enterprise on 11 October 2011. 
Myanma Microfinance Supervisory 
Enterprise was transformed into Financial 
Regulatory Department on 1 September 
2014, in accordance with a decision made 
by Meeting No. (16/2014)  on 14 August 
2014.  Financial Regulatory Department 
under the MOPFI  
Myanmar Hotels and Tourism 
Services  Transformed into Minister’s Office, 
Directorate of Hotels and Tourism, and 
Directorate of Hotels and Tourism 
Development on 1 January 2014 under the 
Ministry of Hotels and Tourism.  
Later transformed into Minister’s Office and 
Directorate of Hotels and Tourism on 1 April 
2015 under the Ministry of Hotels and 
Tourism.  Minister’s Office and Directorate 
of Hotels and Tourism under the 
Ministry of Hotels and  Tourism  
Myanma Petroleum Products 
Enterprise (MPPE)  Transformed into regulatory body 
(Petroleum Products Regulatory Department 
(PPRD)) on 18 June 2020 . PPRD under the M OEE 
Source:  Information provided by the authorities.  
3.98.   The Government continues to encourage SEEs to be transformed into non -budgeted units, 
and then into corporatized units to be equitized to the private sector. Section 2.1 of the Myanmar 
Sustainable Development Plan (MSDP) aims to develop a national policy b ased on a comprehensive 
review and assessment of existing SEEs. In this context, the MOPFI is considering the establishment 
of a Project Bank, based on Notification No. 2/2018, issued on 30 November 2018.  
Table 3.13 State -owned economic enterprises, July 2020  
Ministry  SEEs  
SEE to which government budget is allocated  
Myanmar Central Bank  Myanmar Central Bank  
Ministry of Information  News and Periodicals Enterprise  
Ministry of Transport and Communications  Inland Water Transport  
 Myanmar Railways  
 Road Transport  
 Myanma  Posts and Telecommunications  
 Myanmar Post  
Ministry of Natural Resources and 
Environmental Conservation  No. 1 Mining Enterprise  
 No. 2 Mining Enterprise  
 Myanmar Gem Enterprise  
 Myanmar Pearl Enterprise  
 Myanmar Timber Enterprise  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 64 - 
 
 Ministry  SEEs  
Ministry of Electricity and Energy  Electric Power Generation Enterprise  
 Electricity Supply Enterprise  
 Myanmar Oil and Gas Enterprise  
 Myanmar Petrochemical Enterprise  
Ministry of Planning, Finance and Industry  Myanmar Economic Bank  
 Myanmar Investment and Commercial Bank  
 Myanmar Foreign Trade Bank  
 Myanmar Insurance  
 Myanmar Agriculture Development Bank  
 No. 1 Heavy Industrial Enterprise  
 No. 2 Heavy Industrial Enterprise  
 No. 3 Heavy Industrial Enterprise  
 Myanma Pharmaceutical Industrial Enterprise  
SEE to which no government budget is allocated  
Ministry of Transport and Communications  Myanmar Port Authority  
 Myanmar Shipyards  
 Myanmar National Airlines  
Ministry of Electricity and Energy  Yangon Electricity Supply Corporation  
 Mandalay Electricity Supply Corporation  
Source:  Information provided by the authorities.  
3.99.   The authorities state that, according to a semi -annual report for FY 2019/20 (October -March), 
11 of 31 SEEs (including two non -budget units) had losses (Table 3.14).  
Table 3.14 Losses by SEEs  
Activities  FY 
2016/17  FY 
2017/18  FY 2018 
(April -
September)  FY 
2018/19  FY 
2019/20  FY 2020/21 
(estimated)  
Number of SEEs 
with losses  12 13 13 13 11 10 
% of total 
government budget 
spent on SEEs  38.9 38.4 40.2 39.1 42.5 38.6 
Annual SEE losses 
(% of GDP)  0.9 0.8 1.0 0.9 0.4 0.5 
Source:  Information provided by the authorities.  
3.100.   According to the authorities, the private sector's share in GDP is 87.0%. The State's presence 
is mainly in energy, social and administrative services, electric power, communication services, 
financial institutions, forestry, and construction (Table 3.15).  
Table 3.15 Share of public/private sectors in GDP (end -Septe mber 2019)  
Public sector  Private sector  
Sector  % Year % 
Agriculture  0.1 2006-07 (end -March)  91.0 
Livestock and fishery  0.1 2007-08 (end -March)  91.9 
Forestry  25.5 2008-09 (end -March)  93.2 
Energy  97.6 2009-10 (end -March)  92.7 
Mining  0.2 2010-11 (end-March)  92.1 
Manufacturing  1.3 2011-12 (end -March)  89.9 
Electric power  63.1 2012-13 (end -March)  88.9 
Construction  22.0 2013-14 (end -March)  89.3 
Transportation  1.6 2014-15 (end -March)  88.3 
Communication services  48.6 2015-16 (end-September)  87.1 
Financial institutions  27.7 2016-17 (end -September)  88.1 
Social and administrative services  95.7 2017-18 (end -September)  88.2 
Other services  1.1 2018-19 (end -September)  87.8 
Trade  3.8   
Source:  Information provided by the authorities.  
3.101.   The Myanmar Privatization Commission was established on 4 May 2016,  in accordance with 
Notification No. 10/2016 . It is headed by the Vice President. During its privatization process, 
Myanmar adopted:  sharing systems, public -private partnerships (PPPs), private -private WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 65 - 
 
 partnerships, franchises, joint ventures, and sale methods. The role of the Commission includes 
privatizing SEEs. By end -October 2020, the Commission called open tenders for 51 entities and 
earned MMK 15.0 billion.  
3.3.5   Government procurement  
3.102.   Myanmar is neither a party to nor an observer of the WTO Agreement on Government 
Procurement (GPA). The authorities state that Myanmar is eager to be obtain Observer status. 
Myanmar has no specific legis lation governing public procurement, and there is no centralized 
procurement agency . All government agencies must adhere to notifica tions and directives issued by 
the President's Office ( e.g. Directive No. 1/2017,  issued on 10 April 2017 ). On 6 September 2 016, 
the Ministry of Construction issued Directives concerning construction works undertaken by the 
State, regional and state departments, and other organizations. Other relevant directives were 
issued on 9 January 2014 and 9 September 2016.  
3.103.   Under Directiv e No. 1/2017, every procuring entity must form a tender committee. Calling 
a tender is not required for the construction, purchase, and procurement of services with a value of 
less than MMK 10 million. The tender committee requests proposals from at least three companies, 
and the Committee purchases or procures from the supplier offering the lowest price. Open tender 
is required for procurement with a value between MMK 10 million and MMK 100 million, and an 
invitation for the tender must be announced two we eks prior to the invitation on the notice board of 
the relevant ministry, general administration department, or district and township administration 
office. For procurement with a value of more than MMK 100 million, open tender must be prominently 
announce d in the state -owned media and on the ministry’s website at least twice during the month 
prior to the tender opening date.  
3.104.   A tender must be called only in kyat for goods, services, leases, and sales that can be 
procured domestically, except where foreign c urrency must be used, or where an international 
tender needs to be called. If an authorized domestic supplier cannot provide the goods and services, 
procurement can be done by calling an international competitive tender based on foreign currency, 
and payme nt will be made in the designated foreign currency. According to the authorities, foreign 
suppliers and domestic suppliers are treated equally in government procurement; there is no 
preferential treatment. The authorities state that the MOPFI is drafting a  Public Procurement and 
Asset Disposal Law in collaboration with the World Bank; one of the objectives of the Law is to help 
develop the local industry.  
3.105.   According to budget estimates, government procurement was approximately 8.2% of GDP 
in FY 201 9/20, with  construction -related procurement accounting for 4.6%.58 The authorities state 
that procurement accounts are audited semi -annually for selected agencies and annually for all 
agencies, so as to make the public procurement process transparent and efficient. The authorities 
indicate that data do not exist concerning how much of government procurement is supplied by 
foreign entities.  
3.106.   Under Directive No. 1/2017, the tender committee must investigate if a bidder files a 
complaint about the tender process.  
3.3.6   Compet ition policy and price controls  
3.3.6.1   Competition policy  
3.107.   Myanmar adopted a new Competition Law on 24 February 2015; the law entered into force 
on 24 February 2017. The Competition Rules were issued on 9 October 2017. The objectives of the 
Law are to: (i) protect  and prevent acts that injure public interests through monopolization or 
manipulation of prices by any individual or group with intent to endanger fair competition in 
economic activities, for the purpose of developing the national economy; (ii) control unf air market 
competition on internal and external trade and economic development; (iii) prevent the abuse of 
dominant market power; and (iv) control the restrictive agreements and arrangements among 
businesses. The Law covers restraints on monopolization, un fair competition, and mergers and 
acquisitions; it applies equally to state -owned, private, and foreign companies. The Law covers all 
 
58 Information provided by the authorities.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 66 - 
 
 sectors of the economy, and there are no exempt activities/sectors. The Government is preparing 
procedures for imposing fi nes and taking administrative action on a person who violates the orders, 
directives, and procedures issued under the Competition Law. Until now, most complaints have 
resulted only in warnings.  
3.108.   The Myanmar Competition Commission, the enforcement authority that controls and 
monitors competition, was established on 31 October 2018. The Commission has penalty powers to 
enforce relevant competition legislation. The Myanmar Competition Commission may take the 
following actions on businesses that violate the Law' s orders, directives, and procedures: (i) issue a 
warning; (ii) impose fines; and (iii) issue an order to temporarily or permanently close the business.  
The Commission is composed of government officials and professionals, including: the Minister of 
Commer ce, who acts as the Chair of the Commission; the Director General of the Department of 
Trade, who acts as the secretary; and representatives from the Ministry of Home Affairs, the MOPFI, 
the M OTC, the Attorney General’s Office, and the UMFCCI. The M OC is responsible for administering 
and paying for the Commission, Committees, and working groups. The Myanmar Competition 
Commission may independently administer and carry out its functions and duties in accordance with 
the economic policies outlined by the Stat e. The Commission is currently preparing and issuing 
regulations and notifications; educating government agencies, businesses, and the public in relation 
to the Law; handling complaints and consultations with businesses; cooperating with other relevant 
government agencies, such as the Supreme Court, the Attorney General’s Office, the Department of 
Marine Administration, the Ministry of Information, the MOTC, and the D ICA. The Commission 
submits a quarterly progress report to the Government.  
3.109.   The authorities state that, in implementing the Competition Policy and the Law, the 
Commission faces challenges, such as resource constraints, staff capabilities, and cooperation 
between agencies. The Commission intends to specify the market share, supply, amount of capit al, 
number of shares, and magnitude of owned property relating to businesses that can cause detriment 
to competition due to dominance, purchase, acquisition, or merger. Any prohibited collaboration 
among businesses may be exempted by the Law in circumstanc es where, inter alia : any prohibited 
collaboration of businesses results in a business that is still considered a small or medium enterprise, 
as specified under any existing law; one or more businesses involved in collaboration are at risk of 
collapsing or  going bankrupt; and collaboration among businesses promotes exports, supports 
technology development, or establishes entrepreneurial businesses.  
3.110.   According to the authorities, the Commission does not have information on market 
concentration at the sectora l level, or on which sectors tend to have a monopolistic or oligopolistic 
structure. The Commission plans to undertake market surveys to collect such information. In 2019, 
the Commission, in collaboration with a donor, commissioned a local research firm to  develop a 
competitive assessment of various sectors, including agriculture, retail and consumer goods, 
telecommunications, electricity, and banking.   
3.111.   The Consumer Protection Law was adopted on 14 March 2014, and immediately entered into 
force. The Law wa s revised on 15 March 2019, as the Consumer Protection Law, 2019. It entered 
into force on the same date, except for Chapter 18 on labelling requirement, which entered into 
force one year later.  The main revisions included: (i) the change in structure of t he governing body 
from committee to commission; (ii) the dispute settlement process; (iii) product safety 
requirements; (iv) the labelling requirement provision; and (v) product liability. The revisions reflect 
the best practices among ASEAN member states,  in accordance with the ASEAN Strategic Action 
Plan for Consumer Protection. The Action Plan establishes a common ASEAN consumer protection 
framework, so that all member states must set up a common framework to harmonize their relevant 
laws, rules, and gui delines.59 The main purpose of the Consumer Protection Law, 2019, is to protect 
 
59 The Consumer Protection Law, 2019, covers, to some extent, the ASEAN High -Level Principles on 
Consumer Protection. For example, enforcement of consumer protection laws are fair, consistent, effective, and 
proportionate; consumers are equipped with skills, know ledge, information, and confidence to exercise their 
rights; consumers are protected from harmful goods and services; consumers have access to appropriate and 
convenient sources of advice and redress, including alternative dispute resolution; strong consum er advocacy 
is promoted; and high levels of cooperation exist between different levels of the government and business and 
other stakeholders. ASEAN, High-Level Principles on Consumer Protection . Viewed at: 
https://aseanconsumer.org/file/pdf_file/ASEAN%20High%20Level%20Principles%20on%20Consumer%20Prot
ection.pdf . WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 67 - 
 
 consumer rights and consumer interests, ensure products are safe, and encourage research and 
development and quality management of goods and services.  
3.112.   The Consumer Protection Commission was established on 30 September 2019 to undertake 
activities based on  the Consumer Protection Law, 2019.  
3.113.   Myanmar  is not a party to any bilateral or regional agreement on anti -trust cooperation.  
3.3.6.2   Price controls  
3.114.   Price controls exist in, inter alia , electricity prices, which need government approval 
(Section  4.2.2). According to the Financial Rules and Regulations for State -owned Enterprises, state -
owned textile factories sell their products in the domestic market at fixed prices.60 
3.3.7   Intellectual property rights  
3.115.   Since its last Review, Myanmar has reformed its intellect ual property rights (IPRs) 
legislation. According to the authorities, the new laws are consistent with the Agreement on Trade -
Related Aspects of Intellectual Property Rights (TRIPS Agreement).61 The focal ministry for IP 
administration is the M OC; other re levant agencies include enforcement agencies, such as the police, 
Customs, and the courts. The Intellectual Property Central Committee was formed in 2020 to 
supervise the IPR -related matters. It is chaired by the Vice President, with the Minister of Commer ce 
acting as Vice -Chair, and the Deputy Minister as Secretary. There are 31 Committee members 
consisting of representatives from the related ministries and organizations and other experts. The 
National Intellectual Property Strategy and Policy was drafted with assistance from the World 
Intellectual Property Organization (WIPO). Myanmar does not have legislation to protect the layout 
designs of integrated circuits and trade secrets. The new IP laws (see below) envisage the 
establishment of the Intellectual P roperty Rights Agency to conduct work related to IPRs, such as 
copyrights, patents, trademarks (including geographical indications), and industrial designs. 
According to the  authorities , the implementation of these IP laws will start with the Trademark Law . 
3.116.   Myanmar has been a member of WIPO  since 2001.62 
3.3.7.1   Copyright and related rights  
3.117.   On 24 May 2019, the Copyright Law was adopted by Parliament ; it is to enter into force on 
the date specified by the President with a notification; as at end -October 2020, it had  not entered 
into force. The authorities are preparing its implementing rules and regulations, and plan to 
implement it in 2021. The Television and Video Law, 1996, and the Motion Picture Law, 1996, 
continue to play roles in copyright protection. The main areas of copyright protection include works 
of literature, music, art, drama and choreography, and film and audio -visual content, as well as 
derivations thereof. Protection is applied equally to domestic and foreign right holders. There is no 
need to regis ter for copyright protection, which lasts for 50 years after the author's death.  
3.118.   The Copyright Law defines broadcasting, communicating, and distributing to the public to 
include actions done online. The Government has not yet established a policy for copy right 
infringement on the Internet; however, the authorities plan to set one up, according to both domestic 
and international needs.  
 
60 They produce yarns, grey fabrics, dyed and printed fabrics, garments, gau zes and bandages, monks' 
robes, and mosquito nets.  
61 An LDC Member  is given an extended time -limit, until July 2021, for the full implementation of the 
provisions of the TRIPS Agreement, other than those relating to national treatment and MFN treatment. WT O, 
The Least Developed Get Eight Years More Leeway on Protecting Intellectual Property , 12 June 2013. Viewed 
at: http://www.wto.org/english/news_e/news13_e/trip_11jun13_e.htm . Under a TRIPS Council decision, LDCs 
did not have to protect or enforce patents and undisclosed information relating to pharmaceuticals until 2016 
(WTO document WT/L/478, 12 July 2002).  
62 The contents of the draft IPR law are also being reviewed by WIPO.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 68 - 
 
 3.3.7.2   Patents  
3.119.   The new Patent Law was adopted on 11 March 2019.  The Law is to enter into force on the 
date specified by the Presi dent with a notification; as at end -October 2020, it had not entered into 
force. The authorities plan to implement the law in 2021.  
3.120.   Under the Law, the patent term is 20 years from the filing date of the application.  
3.121.   Compulsory licences may be granted under certain criteria; none have been granted, as the 
patent system (including patent examination) h as not started yet.  
3.3.7.3   Trademarks  
3.122.   The new Trademark Law was adopted on 30 January 2019.63 The Law is to enter into force 
on the date specified by the President with a notification; as at end -October 2020, it had not yet 
entered into force. The authorities plan to implement the Law in mid -2021. Its implementing rules 
and regulations are being prepared, and the trademark registration system is to start op eration after 
the issuance of the relevant notifications.  
3.123.   The term of a registered mark is 10 years; it is renewable.  
3.124.   Under the Trademark Law, geographical indication may be protected.  
3.3.7.4   Industrial design  
3.125.   The new Industrial Design Law was adopted on 30 Jan uary 2019, and replaced the Patents 
and Designs (Emergency Provisions) Act, 1946; as at end -October 2020, the Law had not entered 
into force. The authorities plan to implement the law in 2021, after starting the trademark 
registration system. The term of r egistration for an industrial design is five years from the application 
date. The term may be renewed for up to two c onsecutive five -year periods . 
3.3.7.5   Protection of plant varieties  
3.126.   The Plant Variety Protection Law , which was subsequently amended by the Pyidau ngsu 
Hluttaw Law No. 29/2019, was adopted in 2016, and entered into force in January 2017. It aims to: 
(i) protect the rights of plant breeders; (ii) develop plant -breeding activities; (iii) improve local and 
foreign investment in plant -breeding activity; and (iv) assist the development of the agricultural 
sector by breeding new plant varieties. The Amendment was made on 24 September 2019 to align 
with the Act of the International Union for the Protection of New Varieties of Plants (UPOV) 
Convention, 1991. The Law grants rights to: (i) national plant breeders; (ii) plant breeders that are 
permanent residents and their organizations; and (iii) organizations and individuals that have 
entered into an agreement to protect a new plant variety.  
3.3.7.6   Enforcement  
3.127.   The ne w IP laws contain penalties for infringements. Penalties for right infringements are 
provided for under Chapter 24 of the Patent Law, Chapter 23 of the Trademark Law, Chapter 23 of 
the Industrial Design Law, and Chapter 23 of the Copyright Law.   
3.128.   Currently, penalties for trademark infringements are provided for under Sections 482, 483, 
485, 487, and 489 of the Penal Code and, since 2013, Sections 41 and 42 of the Competition Law. 
Penalties and criminal procedures concerning copyrights are provided under Section 34 of the 
Electronic Transaction Law, 2004; Section 33(a) of the Motion Picture Law, 1996; and Section 33 of 
the Television and Video Law, 1996. During the review period, the Television and Video Law, 2018, 
amended the provisions for fines an d imprisonment. Section 38 of the Plant Variety Protection Law, 
2016, also provides for penalties regarding IPR infringements.  
 
63 Pyidaungsu Hluttaw, Law No. 3/2019 – Trademark Law . Viewed at: http://www.myanmar -law-
library.org/law -library/laws -and-regulations/laws/myanmar -laws-1988-until-now/national -league -for-
democracy -2016/myanmar -laws-2019/pyidaungsu -hluttaw -law-no-3-2019-trademark-law-burmese.html . WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 69 - 
 
 3.129.   Some IP disputes are handled in courts . The authorities state that m ost copyright issues are 
solved through coordination by the parties  rather than through legal procedures . Cross -border entry 
in violation of IPRs is dealt with under the Sea Customs Act, the Land Customs Act, and other 
relevant legislation.  
3.130.   Detecting illegal imports of IPR -related and other goods is the responsibil ity of Customs; it 
collaborates with national enforcement bodies, such as the police force, and with local legal 
authorities. At the international level, Customs cooperates with the World Customs Organization, 
WIPO, the Regional Intelligence Liaison Office , and the International Criminal Police Organization.  
3.131.   Counterfeit trademarks or false trade descriptions applied to imports or exports are liable to 
cause those goods to be detained and confiscated  under the Sea Customs Act. Fines may be imposed 
on persons  involved in such offence s. Sections 170 and 171 of the Sea Customs Act and Section 9 
of the Land Customs Act  stipulate that customs and police officers are authorized, on reasonable 
suspicion, to stop and search personal vessels and vehicles for goods.  
3.132.   According to the authorities, d ata are not available on the enforcement of IPR protection.  
  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 70 - 
 
 4  TRADE POLICIES BY SECTOR  
4.1  Agriculture, Forestry, and Fisheries  
4.1.1   Agriculture  
4.1.  Agriculture is the main pillar of Myanmar's economy, as farming is the principal livelihood for 
most of the population. It contributed 21.3% to GDP in FY 2018/19 (including forestry and fishery), 
24.3% of total exports in 2019 (USD 4.37 billion), and about 48% to employment.1 Myanmar is a 
net exporter of agricultural product s. 
4.2.  Myanmar's agriculture is endowed with relatively abundant land, water, and labour resources.2 
There are , however , substantial risks to farming due to natural disasters, particularly cyclones, 
monsoonal flooding, and droughts.3 The country has three ma in agricultural zones: (i) delta, 
(ii) central dry, and (iii) hill. In the delta zone, with a population of about 22 million, farmers grow 
primarily rice. The central dry zone, with a population of about 19 million, farmers are engaged in 
both rain -fed and  irrigated agriculture, growing rice, oilseeds, beans, and pulses. In the hill zone, 
with a population of about 6.5 million, farmers cultivate a range of rain -fed tree crops and 
horticultural products, along with rice, maize, and pulses. Overall, crop prod uction has shown modest 
growth, as productivity is low due to, inter alia , underinvestment in agricultural research and 
extension services, and limited access to credit.  
4.3.  Rice is the main crop by far, and accounts for about 50% o f the total value of agricul tural 
production. Two rice crops are usually cultivated each year, where irrigation is available. Paddy 
production was relatively stable in recent years at around 28 million ton nes. Maize is the second -
most important cereal after rice. Production increased  steadily over 10 years, reaching 
1.94 million  tonnes in FY 2017/18, of which 1.44  million ton nes were exported . Pulses play an 
important role particularly in the drier areas, and account for about 20% of the total cultivated area. 
Myanmar is the second -largest exporter of peas and beans, after Canada. Exports of pulses reached 
1.25 million ton nes in FY 2017/18, mainly black gram,  green gram, and pigeon peas. Other major 
crops include cotton, palm oil, sugarcane, rubber, and tea (Chart 4.1).  
4.4.  In 2016, the ministries of Agriculture and Irrigation; Livestock, Fisheries and Rural 
Development; and Cooperatives were merged into the Minis try of Agriculture, Livestock and 
Irrigation (MOALI), in order to streamline resources and policies.  
4.5.  The most recent Agriculture Policy Statement dates from 2016. The Agriculture Development 
Strategy 2018 aims to operationalize the Agricultural Policy for the FYs 2018/19 -2022/23. Its priority 
objective is to improve food security, safety and nutrition. Furthermore, Myanmar adopted the 
National Action Plan for Food and Nutrition Security; the Myanmar Climate Smart Agriculture 
Strategy; the Myanmar Rice Secto r Development Strategy; the White Paper from Rice Bowl to Food 
Basket; the White Paper on Vegetables; the Food Value Chain Road Map ; and the Intensive 
Agriculture Promotion Program, 2016.  
 
1 Myanmar Agriculture Sector in Brief.  
2 ADB (2015), Myanmar's Agriculture Sector: Unlocking the Potential for Inclusive Growth . Economics 
Working Paper Series No. 470.  
3 The last major natural disaster occurred in 2015, when severe flooding from July to September 
affected 12 of the country's 14 states and divisions.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 71 - 
 
 Chart 4.1 Crop produc tion, FY 2008/09 –FY 2018/19  
 
Source:  MOALI, Myanmar Agriculture Sector in Brief , 2018.  
4.6.  The main laws and regulations governing the agriculture sector (SPS measures aside) include 
the Farmland Law, 2012; the Vacant, Fallow and Virgin Lands Management Law, 2012; the Fertilizer 
Law, 2002; the Seed Law, 2011 , as amended in 2015 ; the Myanmar Agricultural and Rural 
Development Bank Law, 1990; the Water Tax and Embankment Tax Law,  1982 and 1987; the 
Agricultural Produce Markets Act, 1941; and the Regulation for t he Purchase of Crops and 
Agricultural Products, 1962.  
05101520253035
02505007501,0001,2501,5001,7502,000
01234567
0100200300400500600
02,0004,0006,0008,00010,00012,00014,000
020406080100120140160180Chart 4.1 Crop production, FY 2008/09 -FY 2018/19
Source:  MOALI, Myanmar Agriculture Sector in Brief, 2018 .Paddy Maize
Pulses Cotton
Sugarcane Palm oilSown area (million hectares) Production (million MT) Sown area ('000 hectares) Production ('000 MT)
Sown area (million hectares) Production (million MT) Sown area ('000 hectares) Production ('000 MT)
Sown area ('000 hectares) Production ('000 MT) Sown area ('000 hectares) Production ('000 MT)WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 72 - 
 
 4.7.  Land tenure is lease -based because the State owns all land in Myanmar. The Farmland Law 
allows farmers to receive certification of their land -use rights; land has thus become transferable 
and eligible for a mortgage. A long -term land lease may be for up to 50 years, renewable for two 
consecutive periods of 10 years. According to MIC Notification 15/2017, foreign investment in crop 
production, distribution, and export is allowed only in the form of a joi nt venture with a citizen -owned 
entity or Myanmar citizen. Myanmar Investment Rule 135 states that the investor must notify the 
MIC if the investor intends to sub -lease land to another investor as a part of the investment 
agreement, in which case it is not  necessary to apply for a separate land rights authorization from 
the MIC. The average farm size is about 2.5 hectares, and about half of the arable land remains 
fallow. Under the Vacant, Fallow and Virgin Lands Management Law, domestic companies and 
assoc iations in the private sector may be granted rights to develop virgin and fallow land for 
commercial farming of paddy, pulses, oil crops, industrial crops, oil palm, and other crops. As at 
August 2020, 269 private companies and 178 government organizations  were granted 0.16 million 
hectares for commercial farming.  
4.8.  In January 2020, the MOALI announced standard operating procedures for contract farming. 
For private companies, entrepreneurs, and organizations that cooperate with farmers, it is now 
mandatory to  follow these procedures according to the Law of Protection of the Farmer Right and 
Enhancement of their Benefits (Section 29(b)). A document of land ownership is required. According 
to the agreed contract, either the amount of crops equivalent to the valu e supported, or all of the 
crops, must be sold to the contractor for the guaranteed price. Any surplus may be sold freely. The 
contract must be signed at the relevant government department. Disputes regarding the terms and 
conditions of the contract are ha ndled by the township General Administration Department.  
4.1.1.1   Market access  
4.9.  Market access for agricultural products is provided mainly through MFN treatment and 
preferential tariffs, subject to licensing and other import restrictions on certain products 
(Sectio n 3.1.5). Applied MFN tariffs on agricultural products (WTO definition) averaged 9.9% in 
2020, with a range from zero to 50%. Myanmar has not implemented any tariff quotas.  
4.1.1.2   Domestic support  
4.10.   Limited information is available with respect to Myanmar's recent  domestic support measures. 
The country's last domestic support notification  to the WTO  covers 2002 and 2004.4 
4.11.   The MOALI's budget  for FY 2018/19 was MMK 783.2 billion. The MOALI provides Green 
Box-type services in the areas of research, disease control, and infrastructure, amongst others. 
Annual expenditures for crop research by the Department of Agricultural Research amounted 
MMK 10.2 billion in FY 2018/19. Pursuant to MIC Classification of Promoted Sector 
(Notification  No. 13/2017), certain inv estments in the agriculture sector (crops and livestock) are 
eligible for income tax exemption.5 
4.12.   According to the authorities, Myanmar does not provide any input subsidies, including for 
fertilizers and irrigation equipment. There is no preferential elect ricity tariff for agricultural 
consumers (Table 4.5). For water tariffs, the Irrigation and Water Utilization Management 
Department collects taxes in accordance with the provision of Chapter 3 of the Water Tax and 
Embankment Tax Law, 2017. According to the  authorities, no study or assessment has been 
undertaken to determine whether farmers benefit from preferential water tariffs.   
4.13.   Certified seeds are provided mainly by the MOALI, but the supply is small and insufficient 
compared with potential demand.6 A few private plant breeders are active in the seed market. 
Myanmar adopted the National Seed Policy and a Plant Variety Protection Law (in force since 
January  2017), in line with the International Union for the Protection of New Varieties of Plants 
(UPOV) gu idelines, to protect plant breeders' rights and encourage local and foreign investment in 
the sector.  
 
4 WTO document G/AG/N/MYN/5, 7 October 2005.  
5 Pursuant to Myanmar Investment Law, 2017 (Section 75(c)).  
6 ADB (2015), Myanmar's Agriculture Sector: Unlocking the Potential for Inclusive Growth . Economics 
Working Paper Series No. 470, p. 8.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 73 - 
 
 4.14.   According to the authorities, Myanmar does not provide price support such as minimum 
purchase prices to farmers.   
4.15.   Myanmar maintains a public stockholding  programme for rice for food security purposes; it 
does not administer a reserve for any other commodity. The main objective of the scheme, which 
began in 2011/12, is to ensure price stability and to meet requirements in times of emergency.  
According to th e authorities, there were no government purchases for the rice reserve from 2014 
until the COVID -19 outbreak.  
4.16.   From May to July 2020, the M OC made food security purchases of rice under the COVID -19 
Economic Relief Plan (CERP). Under the CERP, Goal 4 (Easing the Impact on Households) and 
Action  4.1.2 (Unconditional Cash and In -Kind Transfers) were aimed at providing emergency rations 
through com munity -based food banks and associations. These rice transactions were implemented 
in the form of mandatory sales by rice exporters to the Government and totalled 50,375 tonnes 
(Section 4.1.1.3).  
4.17.   The National Rice Reserves Supervisory Committee was establ ished on 7 January 2012, with 
the mandate to purchase rice on a tender basis from states and regions, donate rice to areas affected 
by natural disasters, and sell rice to domestic consumers or export surpluses. The Committee 
established the bidding rules a nd regulations in 2012, and determines the region for intervention, 
and the price and purchase volumes. The bidding floor prices are set in terms of the lowest purchase 
price based on production cost. Purchase volumes depend on yields and market prices of local and 
neighbouring countries. The minimum and maximum bids are 100 tonnes and 2,000 tonnes, 
respectively. Bids are subject to a  tender security deposit of MMK 1 million. To date, the Committee 
has not been engaged, directly or indirectly, in imports or  exports of rice, according to the 
authorities . Rice in the state reserve is donated or sold to the population in disaster areas at the 
purchase price plus overhead costs.  Stock rotation is based on the principle of "first in, first out".  
4.18.   The main credit institutions are the state -owned Myanmar Agricultural Development Bank 
(MADB), and the Myanmar Livestock and Fisheries Development Bank Ltd. The authorities stated 
that no other financial institutions lend to farmers under the same conditions as those appl ied by 
the MADB, and farmers otherwise rely on informal financing. In response to the COVID -19 pandemic, 
the MADB reduced the interest rate for its agricultural loans from 8% to 5% per year. The Bank 
avails itself of an overdraft loan for its loan fund fro m the Myanmar Economic Bank (MEB) at the 
rate of 3 % per annum. Loans provided by the MADB include annual loans (up to 12 months), which 
are mainly for crop cultivation (i.e. paddy, groundnuts, sesame, beans, cotton, maize, mustard, 
jute, sugarcane, sunflow er, onion, chili peppers, and niger seeds). The annual loan disbursements 
amounted to MMK 1 .75 trillion in FY 2018/19, covering 1.68 million farmers.  
4.19.   The MADB Agriculture and Rural Development Two -Step Loan Project, which started in 
FY 2017/18, provides lo ans at a 5% interest rate for investments in agricultural machinery and 
agri-related businesses, such as rice mills, oil mills, food -processing machines, warehouses, factory 
construction, and trucks. The MEB Two -Step Loan, which started in April 2018, disb urses loans at a 
6.5% interest rate to farmers, private persons, organizations, entrepreneurs, and companies for 
purchases of agricultural machinery, equipment, or capital investments in agri -businesses. Under  
the programme for the development of border ar eas and eradication of narcotic drugs, the MADB 
issued loans using special funds allotted by the Government at concessional interest rates for some 
farming activities in border areas, such as orchards in Chin state and rubber and sugarcane 
plantations in S han state, to replace opium cultivation. Rural borrowers are allowed to take out farm 
development loans up to five times their deposits, at an interest rate of 18%.  
4.1.1.3   Export measures  
4.20.   Myanmar's most recent export subsidy notification states that no export su bsidies were 
provided in the calendar years from 2014 to 2018.7 
4.21.   Following the declaration of COVID -19 as a pandemic, Myanmar implemented export 
restrictions on rice with the aim of preventing critical shortages of rice, which is an essential foodstuff 
in the national diet.8 The restrictions were initially implemented through the temporary suspension 
 
7 WTO document G/AG/N/MYN/20, 27 August 2019.  
8 WTO document G/AG/N/MYN/21/, 15 June 2020; and G/AG/N/MYN/21/Add.1, 10 Jul y 2020.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 74 - 
 
 of export licences from 21 March to 31 March 2020, to prepare for the release of new rules for rice 
expor ts. The MOC released these rules and pro cedures in Bulletin No. 5/2020 of 24  April 2020, as a 
follow-up to Bulletin No. 3/2020 of 7 April 2020:  
a) Implementation of an export quota – A monthly quota was set at 100,000 tonnes for 
overseas exports, and 50,000 tonnes for border exports. Companies' exp ort quotas 
were based on past export performance. According to the authorities, the aggregate 
annual export quota (1.8 million tonnes) was based on exports during the past three 
years. The restrictions were therefore expected to cause no major disruptions for 
rice-importing countries, and their effects were judged to be limited and acceptable in 
light of the circumstances. It appears that the actual rice exports during April and May 
2020 were not constrained by the monthly export quota (Table  4.1). The expo rt 
restrictions were therefore lifted in May 2020, according to the authorities. The total 
exports of rice in FY 2019/20 (estimate) reached approximately 2.6 million tonnes (1.6 
million tonnes of rice and 977.2 thousand tonnes of broken rice).  
 
b) Food secur ity purchases – For new export licences issued after 30 April 2020, exporters 
of rice and broken rice were required to sell 10% of the export volume to the 
Government before shipment or within one week of shipment. For licences issued 
between 16 and 20 Mar ch 2020, exporters were required to sell 10% of the volume 
reported in their export declarations to the Government. These food security 
transactions were terminated in August 2020.  
Table 4.1 Monthly rice expor t volumes following the outbreak of COVID -19, 2020  
Month  Rice and broken rice (tonnes)  
March  490,015  
April 6,600  
May 97,809  
June 190,965  
July 157,884  
August  195,764  
September  127,002  
October  204,434  
Source:  Information provided by the authorities.  
4.22.   The Myanmar Rice Federation represents stakeholders in the rice industry. Under the 
Federation, the Myanmar Agribusiness Public Corporation Ltd. (MAPCO) functions as the Federation's 
business arm for rice, as well as for other commodities, and  mobilizes investments in agriculture 
and agri -based industries. The MAPCO is privately owned, and exports rice to Africa, China, the 
European Union, Indonesia, Japan, and the Middle East.  
4.23.   A ban on exports of cattle, in place since 1947 under the Essential Supplies and Services Act, 
was lifted in October 2017.  
4.1.2   Forestry  
4.24.   Myanmar is one of the world's main suppliers of (natural) teak. Forestry products contributed 
0.7% to exports in 2018 (Tabl e A4.1). The country has a total land area of 677,000 km2, about 43% 
of which was covered by forests as at 2015. The forest cover decreased between 1990 and 2015 
(Table 4.2). Over 5,000 km2 per year were lost due to deforestation between 2010 and 2015, whi ch 
according to the FAO was among the highest net declines in forest cover in the world.9 The 
contribution of the f orestry sector to  GDP declined sharply during  the review period, notably in 
FY 2016/17 (down 60%), as the Government imposed a country -wide moratorium on timber 
harvesting during that time.10 In the Bago Yoma region, a 10 -year logging ban has been in place 
since FY  2016/17.  
 
9 FAO, Global Forest Resources Assessment 2015 . Viewed at: http://www.fao.org/forest -resources -
assessment/past -assessments/fra -2015/en/ . 
10 Restrictions are  also in place on hand chain saws in order to combat illegal logging. The Community 
Monitoring and Reporting System (CMRS) was implemented to control illegal logging and associated trade. 
Local communities cooperate with the Government to transfer unregist ered chain saws to the regional Forest WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 75 - 
 
 4.25.   With the aim of containing deforestation and forest degradation, Myanmar implemented a 
scheme of shifting cultivation an d introduced a mechanism called Reducing Emission from 
Deforestation and Forest Degradation (REDD+) under the United Nations Framework Convention on 
Climate Change. Participating developing countries may receive REDD+ incentives from international 
sources for reducing CO 2 emissions from land use (and change thereto), including forestry.  
Table 4.2 Changes in land use, 1990 , 2000, 2005, 2010, and 2015  
Categories  Area ('000 hectares)  
1990  2000  2005  2010  2015  
Forests  39,218  34,868  33,321  31,773  29,041  
Other wooded land  19,498  19,703  19,908  20,113  15,080  
Other land  7,039  11,184  12,526  13,869  21,634  
Inland water bodies  1,903  1,903  1,903  1,903  1,903  
Total 67,658  67,658  67,658  67,658  67,658  
Source : Ministry of Natural Resources and Environmental Conservation (M ONREC), Forestry in Myanmar 
2020. Viewed at: 
https://www.forestdepartment.gov.mm /sites/default/files/Documents/Forestry_in_Myanmar_2020_
0.pdf. 
4.26.   Forestry policy is implemented mainly by the Forest Department of the Ministry of 
Environmental Conservation and Forestry (MOECAF); the state -owned Myanmar Timber Enterprise 
(MTE), which is par t of the MOECAF; the Myanmar Forest Certification Committee ; the Department 
of Trade; and the Myanmar Customs Department. The main legislation governing the sector includes 
the Forest Law, 2018; the Biodiversity and Conservation of Protected Area Law, 2018 ; the 
Environmental Conservation Law, 2012; and the Myanmar Investment Law, 201 6.11  
4.27.   The Forest Department manages two categories of forests that collectively constitute the 
gazetted Forest Lands: the Reserved Forest (RF) and the Protected Public Forest (P PF). The RF is of 
higher commercial value, and the public has no harvesting rights. The PPF is of lower commercial 
value, and the public has some harvesting rights. According to the Biodiversity and Conservation of 
Protected Area Law, the Forest Department  also designates Protected Areas (PAs) to preserve 
diverse ecosystems and species richness (Table  4.3). 
4.28.   The 10 -year Myanmar Reforestation and Rehabilitation Programme was launched in 2017/18. 
The Government aims to increase the forest cover under Permanent  Forest Estates12 to 30% of the 
land area, and to 10% under the PA system. The Programme also aims to enhance the restoration 
and rehabilitation of forest cover related to climate change (see above).  
Table 4.3 Reserved Forests, Protected Public Forests, and Protected Area s, 2019  
Legal classification  Area (million acres)  % of land area  
Reserved Forest (RF)  29.7 17.8 
Protected Public Forest (PPF)  12.9 7.7 
Total RF + PPF (Forest Land)  42.62  25.5 
Protected Area (PA)  9.8 5.8 
Source:  Information provided by the authorities.  
4.29.   According to the State -Owned Economic Enterprise (SEE) Law, 1989, the Forestry Policy, 
1995, and the Forestry Law, 2018, the MTE has exclusive rights regarding commercial timber 
harvesting and milling, and marketing of timber and its products. Harvesting under a joint venture 
with the MTE or by private contrac t on behalf of the MTE is not permitted. T he management of 
natural forests and forest areas is closed to private investment, except for the reduction of carbon 
emissions (MIC Notification No. 15/2017 under Section 42 of the Myanmar Investment Law).  
4.30.   In gen eral, the following timber marketing arrangements apply. The Extraction Department 
of the MTE extracts targeted round logs annually and transfers them to the Export Marketing Milling 
 
Department. According to the authorities, 1,000 chain saws were transferred in FY 2019/20 (up to July). Using 
the CMRS, 28,786 tonnes of timber, 1,261 vehicles, and 2,678 smugglers were reported from FY 2017/18 to 
FY 2019/20 (October -June).  
11 The Forest Rule and the Biodiversity and Conservation of Protected Area Rule were drafted for the 
implementation of the Biodiversity and Conservation of Protected Area Law, 2018, and the Forest Law, 2018.  
12 Permanent Forest Estate  (PFE) = Reserved Forest (RF) + Protected Area (PA).  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 76 - 
 
 Department. Current forestry policy is to extract timber  below the Annual  Allowable Cut (AAC), which 
is established based on an area limit, time -limit, and girth limit of the trees. According to the 
authorities, timber is extracted below the AAC to adjust for excessive timber extraction in the past.  
Good-quality logs are sold b y monthly open tender to local and foreign companies. Inferior -quality 
logs are transferred to MTE sawmills and wood -based industries for processing; the sawn timber and 
wood -based products are then sold by monthly open tender.13 The Pricing Committee esta blishes a 
floor price for each lot on sale. Participation in tenders is subject to a bank guarantee of US D 10,000.  
4.31.   Under the Forest Law, the private sector may invest in forest plantations under long -term 
lease. The Forest Department is permitted to lease forest land for the establishment of teak 
plantations of up to 500 acres, plantations of other hardwoods of up to 100 acres, and industrial 
plantations of up to 100 acres. In May 2020, these limits were increased to 500 acres for hardwood 
plantations and i ndustrial plantations (specifically for bamboo and sterculia  species). As an incentive 
for private -sector investment, a low rental fee is charged for leasing the forest land to establish a 
plantation (MMK 1,000 per acre per year).  
4.32.   FDI in the manufacture o f forest products is prohibited.14 FDI is allowed in the following areas, 
as authorized by the MOECAF: (i) establishment of forest plantations (e.g. teak, hardwood, rubber, 
bamboo, and rattan); (ii) wood -based industries and businesses related to forest pl antations ; 
(iii) eco-tourism; and (iv) high -tech research for the forestry sector, such as production and 
conservation of quality teak.  
4.33.   Myanmar's timber export policy is as follows:  
a. A ban on exports of round logs has been in place since 1 April 2014, to preserve 
Myanmar's dwindling forest cover, in particular, teak forests. The export prohibition also 
applies to boule -cut logs, baulk -square timber, and confiscated timber. The rationale of 
the export ban is to promote exports of processed products and fulf il the requirements 
for raw materials by the local milling industry.  
b. Round logs and sawn timber sold by open tender may be processed locally by private 
mills, and the products may then be exported under the supervision of the Forest 
Department. Export comm odities are sold in foreign currencies. A Certificate of Legality 
issued by the Forest Department is required.  
c. A forestry resource tax is levied as a 5% SGT on logs and different types of timber; and 
as a 10% SGT on exports of logs and different types of t imber (Section (11)(b) of the 
Union Taxation Law, 2019) .15 The tax applies to private and government entities.  
4.34.   Imports of sawn timber and forest products are subject to a recommendation issued by the 
Forest Department.  
4.1.3   Fisheries  
4.35.   The fishery sector contribu ted about 4% to GDP in FY 2017/18, and 4.3% to merchandise 
exports in 2019. It provided (permanent and temporary) employment for 4.3% of the workforce in 
2018.  Myanmar has substantial marine and freshwater fishery resources. According to the FAO, the 
count ry is among the top 20 marine fish producers.16 Total fish production, including marine capture, 
inland capture, and aquaculture, increased steadily over the past decade, with the marine catch 
contributing over half of the total (Chart 4.2).  
4.36.   Myanmar is a net exporter of fish and fish products, led by Rohu ( Labeo rohita ) mostly from 
aquaculture and some from leasable fisheries, followed by live mud crab and fish meal. Its main 
export market in FY 2017/18 was Thailand, followed by China, Japan, Malaysia, Kingdom of Saudi 
 
13 Information about open tender sales is updated on the MTE website. Viewed at: www.mte.com.mm . 
14 MIC List of Restricted Investment Activities (Notification No. 15/2017).  
15 The special goods tax "shall n ot be levied on the exports of other items". These other items, not in 
raw timber form, include semi -finished products and finished wood products such as plywood or furniture.  
16 FAO (2018), The State of World Fisheries and Aquaculture 2018 . "FAO revised Myanmar's marine and 
inland catch substantially downward, on the basis of structural data that are more reliable than the official 
catch statistics that are based on target levels." (p. 8)  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 77 - 
 
 Arabia  and Singapore. While fish exports increased along with expanding production (Chart 4.3), 
they accounted for less than 10% of fish production, highlighting the importance of fisheries in food 
security in Myanmar.  
4.37.   The authorities stated  that the WTO fisheries subsidies negotiations are important for 
Myanmar. Losses due to illegal, unreported, and unregulated fishing are a particular challenge. In 
the WTO negotiations, Myanmar pursues its interests as part of the LDC Group.  
4.38.   The D OF of the  MOALI is responsible for the management, conservation, licensing, and 
development of fisheries resources. The Monitoring, Control and Surveillance  Scheme for the 
management of the marine fisheries was launched in 2019, and actions against violating vessel s 
started in 2020. The National Aquaculture Development Plan, 2019 -23, was adopted in March 2020.  
4.39.   The legal framework for fisheries is under revision. The Law relating to the Fishing Rights of 
Foreign Fishing Vessels, 1989 (Law No. 11/89), as amended in 1 993 (Law No. 15/93), and the 
Myanmar Marine Fisheries Law, 1990 (Law No.  9/90), as amended in 1993 (Law No. 16/93), are to 
be merged. The Law Relating to Aquaculture, 1989 (Law No.  24/89) is to be modernized as the 
Aquaculture Development Law. The Freshwat er Fisheries Law 1991 (Law No. 1/91) is also subject 
to revision.  
Chart 4.2 Fisheries and aquaculture production, FY 2017/18  
 
Source:  MOALI, D OF, Fishery Statistics 2018 . Viewed at: http://www.dof.gov.mm/index.php/fishery -
statistics . 
Chart 4.3 Fishery exports, FY 2008/09 – FY 2017/18  
 
Source:  MOALI, D OF, Fishery Statistics 2018 . Viewed at: http://www.dof.gov.mm/index.php/fishery -
statistics . 
4.40.   Myanmar's fisheries licensing system is activity -based, and covers all major activities in the 
sector. The following licences and registrations are issued by the Fisheries Department: (i) offshore 
fishing  licence; (ii) inshore fishing licence; (iii) fishing vessel licence (fish carrier licence) for local 
and foreign operators; and (iv) fisherman registration. The annual licence fees are between 
MMK 30,000 and MMK 100,000 for vessels of 60 -300 gross registe r tonnage .  
Chart 4.2   Fisheries and aquaculture production, FY 2017/18
Total:
5.9 million
metric tonnes
Source:  MOALI, Department of Fisheries, Fishery Statistics 2018.  Viewed at: 
http://www.dof.gov.mm/index.php/fishery -statistics.Freshwater
aquaculture
19.2%Freshwater 
open fisheries
21.3%
Marine fishery
53.6%Freshwater
leasable fisheries
5.8%
0100200300400500600700800
FY 2008/09 FY 2009/10 FY 2010/11 FY 2011/12 FY 2012/13 FY 2013/14 FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18Chart 4.[MMR] Fishery exports, FY 2008/09 -FY 2017/18
Source: MOALI, Department of Fisheries, Fishery Statistics 2018.  Viewed at: 
http://www.dof.gov.mm/index.php/fishery -statistics.Quantity: '000 metric tonnes
Value: USD millionWT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 78 - 
 
 4.41.   The country's marine fisheries are largely open access, except for some inshore areas within 
the 24 -nautical -mile zone, where fishing rights are tendered. By law, the offshore fisheries within 
the Exclusive Economic Zone (EEZ) are open to fishi ng vessels over 30 feet long, which are allowed 
to use trawl, purse seine, and driftnet fishing methods.  Since April 2014, applications for foreign 
fishing vessel licences in the EEZ have been suspended.  
4.42.   The national fishing fleet numbered 25,077 licensed vessels in FY 2017/18, of which 3,177 
were offshore vessels. A Vessel Monitoring System became mandatory for the offshore fishing fleet 
in October 2019.  
4.43.   Foreign investors with an MIC permit or endorsemen t may apply for licences and registrations 
in the fishery sector. An officer from the D OF was assigned at the MIC One -Stop Shop to provide 
information relating to licence applications. Freshwater fishing activities and related services are 
closed to foreig n investment, according to the MIC List of Restricted Investment Activities 
(Notification No. 15/2017). Investments, including the establishment of a fish landing site, fishing 
harbour, fish auction market, and fisheries research activities, require a join t venture with Myanmar 
citizens or entities. Foreign investment in marine fishing or activities related to fisheries resources 
and fish species require approval by the MOALI.  
4.44.   The fishery infrastructure (e.g. fishing vessels, ice factories, processing plant s, and cold 
storage) is the owned by the private sector. Fish breeding is reserved for the State. Myanmar had 
124 processing establishments in FY 2018/19, most of which are located in the Yangon region. 
Pursuant to MIC Classification of Promoted Sector (No tification No. 13/2017), investment in the 
fishery sector (producing, processing and freezing fish and fishery products, canned fish production, 
and value -added production, including the production of fish slices, seaweed, and moss) is eligible 
for income tax exemption.17 According to the authorities, Myanmar does not provide any subsidies 
in the sector.  
4.45.   The simple average applied MFN tariff on fish and fishery products is 8.1% in 2020, with a 
maximum of 15% . 
4.2  Mining and Energy  
4.2.1   Mining  
4.46.   Myanmar's mining and qu arrying sector contributed 1% to GDP in FY 2018/19, down from 
6.0% in FY 2013/14 (Table 1.2). Foreign investment in the mining sector amounted to 3.3% of the 
total FDI stock, as at September 2020.  The main mineral commodities include tin, tungsten, copper,  
nickel, lead, zinc, manganese, gold, gemstones, and coal. Myanmar became a candidate country of 
the Extractive Industries Transparency Initiative in 2014.  
4.47.   The mining sector is overseen by two departments of the Ministry of Natural Resources and 
Environme ntal Conservation (M ONREC) and four SOEs: 
a.  No. 1 Mining Enterprise (ME1): mining and marketing of antimony, copper, iron, lead, 
nickel, silver, zinc; industrial materials; and industrial raw materials of coal, gypsum, 
limestone, marble, dolomite, and clay;  
b.  No. 2 Mining Enterprise (ME2): mining and marketing of gold, tin, and tungsten;  
c.  Myanmar Gems Enterprise: mining and marketing of jade and gemstones; and  
d.  Myanmar Pearl Enterprise: mother of pearl cultivation and pearl production.  
4.48.   The adoption of the My anmar Mining Policy is currently in the legislation process. The 
authorities note that exports of oil, gas, and minerals remain the largest source of foreign income; 
the sustainable development of the extractive sector and sound revenue management are crit ical to 
the country's economic growth and future generations; and the Government is working to improve 
the institutions for better resource governance to translate resource wealth into wealth for its 
 
17 Pursuant to Myanmar Investment Law, 2017 (Section  75(c)).  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 79 - 
 
 citizens. With regard to beneficiation, exports of metal  ores are not permitted in order to encourage 
industrial development in the mining industry and reduce mineral waste, while exports of metal 
concentrates are allowed.  
4.49.   The Mines Law, 1995, was amended  in 2015 (Law Amending the Myanmar Mines Law 2015), 
and n ew updated Mines Rules were issued in 2018, resulting in some significant changes to the 
mining regime.  
4.50.   Under the Mines Law, all minerals found onshore in Myanmar are deemed to be owned by the 
State. While the Government has the sole right to explore, extr act, and export minerals, pearls, 
jade, and precious stones according to the SEE Law, 1989, the private sector may participate in the 
mining sector through joint -venture agreements with the SOE concerned.  
4.51.   Under Section 4(a) of the amended Mines Law, 2015, foreign investment is permitted in 
prospecting, exploration, feasibility studies, large -scale extraction, processing, and trading in 
metallic minerals, an area previously closed to FDI. Small and medium -scale mining and refining 
activities are closed  to foreign investment (MIC Notification 15/2017). However, foreign investment 
is allowed for purposes of upgrading small or medium -sized projects into large -scale joint ventures 
(Section 4(f)  of the Mines Law ).  
4.52.   The Department of Geological Survey and Min eral Exploration, under the M ONREC, is 
responsible for licensing at the prospecting and exploration stages . The  Department of Mines is 
responsible for issuing exploitation licences (except for small -scale operations), collecting royalties, 
and implementing  measures to protect the environment from pollution related to mining and its 
associated operations (e.g. environmental, social, and health impact assessments).The Department 
of Mines is also responsible for issuing price recommendations to the M OC for the  purposes of export 
licensing of minerals and metal products. An export permit is granted when the exporter 
demonstrates that it paid all relevant taxes, and honoured the relevant production/profit -sharing 
contract with the Ministry of Mines.  
4.53.   The Ministry may issue the following permits: (i) prospecting permit (valid 1 year); 
(ii) exploration permit (3 years); (iii) feasibility study permit (1 year); (iv) large -scale mining permit 
(15 to 50 years, depending on mineral type and investment); (v) processing permit (15 to 50 years, 
depending on mineral type and investment); and (vi) selling and purchasing permit (3 years). The 
types of permits are determined by length, commodity, size, and type of ownership (local or foreign).   
4.54.    According to Section  7(a) of the amended Mines Law, 2015, and the Mines Rules, 2018, the 
maximum permit duration for large -scale mining is 50 years (previously 25 years), and exploration 
permit holders have the right to obtain production licences after the successful conclusi on of 
prospecting, exploration, and the feasibility study. The Ministry may also grant an integrated permit 
for more than one operation (prospecting, exploration, and mineral production). While permit 
applications are scrutinized at the central level by th e Ministry, it also solicits an opinion regarding 
the applications from the regional or state government.  
4.55.   The State's participation in joint ventures (through the relevant SOE) may take the form of a 
production -sharing agreement, or – following the 2015 am endment of the Mines Law – an equity -
sharing or profit -sharing agreement (Section 35(a)). Under the Law, royalties are payable by 
joint-venture companies, based on the percentage of metallic pure mineral content (previously net 
sales proceeds) and the prev ailing international prices. The royalty rates were revised and set at: 
2% (raw industrial minerals or stones); 3% (iron, zinc, lead, and others); 4% (silver, copper, tin, 
tungsten, nickel, and others), and 5% (gold, platinum, uranium, and precious metalli c minerals). 
Royalties are payable in kyat.  
4.56.   According to Notification No. 121/2012 of the M OPFI, all metal products, except jade and 
precious gemstones, are exempt from commercial tax.  There are no tax preferences for the mining 
industry (MIC Notification 13/2017).  
4.57.   Myanmar produces gemstones, such as rubies, sapphires, jade, and diamonds. Following the 
enactment of the Myanmar Gems Law, 1995, there is no longer any state ownership in the production 
of gemstone ore, concentrates, or refined metals, or in th e manufacture  and exports of processed 
gemstones. Foreign investment in prospecting, exploration, and production of jade and gemstones WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 80 - 
 
 is prohibited under the Myanmar Investment Law, 2016. Under the amended Myanmar Gems Law, 
2019, the Government may issue licences to foreign investors to produce finished gems and 
jewellery, or sell finished gems, jewellery, and substances made of gems.  
4.58.   The Myanmar Gems Enterprise has certain regulatory responsibilities, such as issuing permits 
to domestic private companies to enable the extraction and production of gemstones, supervising 
extraction and production operations, collecting royalties, issuing licences for  the sale of processed 
products of gemstones and jewellery, and holding gems emporiums.  The Ministry of Mines 
determines the tenure of a permit for a gemstone block, determines the floor price for each 
gemstone block, and invites competitive bids.18 Exports of raw gemstones are authorized only 
through gems emporiums, which are usually held twice a year.  
4.59.   In the co al industry, joint ventures are based on production -sharing contracts. Under the 
amended Mines Law, 2015, royalties are 2% -5% of sales, payable to the Department of Mines, and 
a certain percentage to ME1, depending on the type of mineral, and the agreement  between the 
ME1 and the contractor. The price of coal is set by the joint management committee composed of, 
among others, representatives of the ME1, the M ONREC, and contractors; the prices are reviewed 
and approved annually by the M ONREC.  
4.60.   Myanmar has no t issued permits for exports of coal. According to the authorities, the Myanmar 
Mines Law, the relevant rules do not specify whether coal can or cannot be exported. In Order 11/99 
of the M OC (dated 26 November 1999), coal was included in the overseas trade  list of unauthorized 
items for export through regular trading and border trade. Coal is intended for use as energy for 
local industries. In case of a surplus, export can be allowed by the permission of the Government.  
4.2.2   Electricity  
4.61.   The M OEE is in charge of the electricity sector, which includes three government departments 
(the Department of Electric Power Planning, the Department of Electric Power Transmission and 
System Control, and the Department of Hydro Power Implementation), and four S OEs ( Electric Power 
Generation Enterprise (EPGE), the ESE, the YESC, and Mandalay Electricity Supply Corporation). 
Myanmar does not have an independent regulator of the electricity sector. The main laws and 
regulations governing the sector include the Elec tricity Law, 2014, and the Electricity Rules, 2015.  
4.62.   Myanmar is a net exporter of electricity (Table 4.4). The country participates, inter alia , in the 
ASEAN Plan of Action for Energy Cooperation , the ASEAN Power Grid , and the Trans -ASEAN Gas 
Pipeline . As a member of the Greater Mekong Subregion , it participates in the Regional Power Trade 
Coordination Committee , and is involved in the development of regional electricity trading standards 
and procedures.  
Table 4.4 Trade in electricity  
(USD million)  
 FY 2016/17  
(April -March)  FY 2017/18  
(April -March)  2018  
(April -September)  FY 2018/19  
(October -
September)  
 Export  Import  Export  Import  Export  Import  Export  Import  
Electricity  49.37  13.41  33.77  16.32  4.97 9.41 39.15  21.61  
Source:  Information provided by the authorities.  
4.63.   The Government aims to promote a competitive, efficient, and reliable supply of electricity.19 
The MOEE seeks to increase the power -generation capacity through its own investment, investment 
by independent power producers, and by foreign companies on a joint venture or build -operate -
transfer basis.  
4.64.   Myanmar's electricity generation increased from 1 2,247.1 GWh in FY 2013/14 to 
20,055.3  GWh in FY 2017/18, approximately  55.8%  of which is generated from hydropower, and 
 
18 Under Section 13(a) of the Gemstones Rules, 1995, if local gems companies or cooperative societies 
apply for a mining operation permit, the floor prices are fixed at a minimum of MMK 500,000 for a new block, 
and MMK 1 million for renewal of bloc ks where permits have expired.  
19 Over half of the population does not have access to electricity.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 81 - 
 
 41.6% from natural gas . Independent power producers contributed about 32% of total generation 
in FY 2017/18.  
4.65.   Under the Myanmar Investment Law,  2016, FDI is permitted in power generation, 
transmission, and distribution. A foreign investor in an electricity -generation project must obtain 
approval from the MIC; the Attorney General's Office; the M OPFI; the Ministry of National Planni ng 
and Economic Development; and the Cabinet. Approval of the environmental and social impact 
assessments by the MOECAF is also required. The terms of investment in electricity generation, 
including the location and types of generators, are decided by the Government.  
4.66.   Electricity tariffs must be approved by the Government. At the retail level, electricity tariffs 
are cross -subsidized, and vary by type of end -user (Table 4.5). According to the authorities, the 
average cost of generation is 120.49 MMK /kWh. Th e IMF notes that a key macroeconomic priority 
is the reform of Myanmar's electricity tariffs to reduce losses at the EPGE (about 1% of GDP), while 
mitigating the impact on the poor by designing a progressive tariff schedule and strengthening social 
safety nets.20  
Table 4.5 Electricity tariffs, 2020  
Type of consumers    
 kWh Kyats  
Residential  
▪ Domestic consumption  
▪ Power meter at homes  1-30 35 
31-50 50 
51-75 70 
Non-residential  
▪ Industries  
▪ Businesses  
▪ Governmental buildings  
▪ State -owned industries  
▪ State -owned businesses  
▪ River-water -pumping stations  1-500 125 
501-5,000  135 
5,001 -10,000  145 
10,001 -20,000  155 
20,001 -50,000  165 
50,001 -100,000  175 
Over 100,001  180 
Source:  Information provided by the authorities.  
4.2.3   Petroleum products and natural gas  
4.67.   Natural gas has been Myanmar's main export product (recently losing its leading position to 
textiles), earning USD 3.1 billion in export revenues in FY 2017/18. The country produce d around 
600-700 billion standard cubic feet of natural gas in recent years (Chart 4.4), mainly from four 
offshore fields (Yadana, Yetagun, Shwe, and Zawtika). Most of the production was exported to China 
and Thailand via pipeline. Crude oil production was  about 2,300 million standard cubic feet (MMSCF) 
in FY 2018/19, down from 2,981 MMSCF in FY 2014/15. Crude oil is subject to export prohibition.  
Chart 4.4 Production and exports of natural gas, 2010 -18 
 
Source:  Central Statistical Organization, Myanmar Statistical Yearbook . Viewed at: 
https://www.csostat.gov.mm/PublicationAndRelease/StatisticalYearbook . 
 
20 IMF (2019), Myanmar: 2018 Article IV Consultation . Viewed at: 
https://www.imf.org/en/Publications/CR/Issues/2019/04/10/Myanmar -2018-Article -IV-Consultation -Press -
Release -Staff-Report -and-Statement -by-the-46748 . 
02,0004,0006,0008,00010,000
0100200300400500600700
 2010/11  2011/12  2012/13  2013/14  2014/15  2015/16  2016/17  2017/18Chart 4.[MMR] Production and exports of natural gas, FY 2010/11 -FY 2018/19
Source: Central Statistical Organization. Viewed at:  https://www.csostat.gov.mm/PublicationAndRelease/StatisticalYearbook.Production: billion cubic feet
Exports: '000 tonnesBillion cubic feet'000 tonnesWT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 82 - 
 
 4.68.   The main laws and regulations regarding oil include the Oilfields Act, 1918; the Law Amending 
the Oilfields Act, 2010;  the Oilfield Rules, 1936; the Essential Supplies and Services Act, 1947; the 
Oilfields (Labour and Welfare) Act, 1951; the Petroleum and Petroleum Products Law, 2017; and the 
Petroleum Hand -dug Well Law, 2017. Furthermore, a Petroleum Resources Development Bill is 
pending in Parliament, which will replace the Petroleum Re sources Development Regulation Act, 
1957.  
4.69.   In oil and gas sector, the MOEE oversees two departments and two SOEs: the Oil and Gas 
Planning Department , the Petroleum Products Regulatory Department (PPRD), the Myanma Oil and 
Gas Enterprise (MOGE), and the Mya nma Petrochemical Enterprise (MPE).  As a regulator, the PPRD 
is responsible for licensing, monitoring, and regulating the entire supply chain, including refining, 
trading, transport, transit, storage, and distribution of petroleum products. All petroleum -product -
related activities require a licence from the PPRD.  
4.70.   All petroleum and natural gas resources found in Myanmar are owned by the State. In 
accordance with the State -owned Enterprise Law, the Government has the sole right to carry out 
exploration, extr action, production, and sale of petroleum and natural gas. Both onshore and 
offshore exploration and production are open to foreign investment on the basis of production -
sharing contracts with the MOGE. There are currently 31 offshore block gas -drilling co nsortia, all of 
which are predominantly owned by foreign investors, and in which the MOGE holds a minority stake.  
4.71.   The MOGE is responsible for the transportation of crude oil to refineries, and for supplying 
natural gas to power stations, urea fertilizer p lants, liquified petroleum gas (LPG) plants, cement 
mills, paper mills, and compressed natural gas stations. Foreign investment is allowed in refining, 
as well as in wholesale and retail trade of petroleum products, provided that agreements are 
concluded w ith the MPE, and the Government approves relevant investment projects. The MPE is 
engaged in refining and processing activities, such as urea fertilizer and LPG.  
4.72.   Export prices of natural gas are set according to the formula in the sales agreements for eac h 
project. According to the authorities, there are no subsidies for natural gas. Domestic prices are set 
with the approval of the President's Office. Prices of oil and oil products fluctuate according to certain 
parameters, such as the Singapore Platts oil  price.  
4.3  Manufacturing  
4.73.   Myanmar has developed a relatively large manufacturing sector with an annual growth 
performance of almost 10% since the last Review (24.8% of GDP in FY 2018/19, up from 19.9% in 
FY 2013/14) (Table 1 .2). The main sub -sectors are the fo od and beverage industry, and the textiles 
and clothing industry. Applied MFN tariffs on non -agricultural products averaged 6.6% in 2020, with 
a range from zero to 40% (Table 3.3).  
4.74.   The MOPFI is responsible for industrial policy. A new industrial policy wa s promulgated in 
2016, which targeted 10 industries21, and focused on creating an enabling business environment, 
developing human resources, upgrading technology, expanding markets, and privatizing industries. 
The policy was reviewed in 2020 in light of, inter alia , recent economic developments and the N ES. 
The number of prioritized industries was reduced to three: food processing, textiles, and machinery. 
The supporting measures aim at a bill of rights for investors; development of an investor scheme in 
SOEs; proclamation of a manufacturing production inde x; standardization; familiarization with the 
Fourth Industrial Revolution; energy efficiency, conservation, and environmental measures; and 
corporate social responsibility.  
4.75.   According to the authorities, one of the main reforms driving investment in the ma nufacturing 
sector was the adoption of the Myanmar Investment Law, 2016. Foreign investment in the 
manufacturing sector increased by 17.8% in FY 2017/18, and local investment increased by 409% 
in 2017/18 (compared with FY 2014/15). Also, the SME Developmen t Policy, 2015; the SME 
Development Law, 2016; and the SME Development Bylaw, 2017, were promulgated to promote 
manufacturing.  
 
21 Textiles and garments; food process ing and packaging; plastic processing; construction materials; 
labour -intensive CMP; machinery, tools and parts; chemicals; rubber and tires; pulp, paper and paper 
products; and pharmaceuticals.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 83 - 
 
 4.76.   Under the Myanmar Investment Law, 201 6, FDI is allowed only in the form of joint ventures 
in the production or distribution of c ertain foodstuffs (such as cereal products and confection ery); 
beverages and mineral water; and soap, cosmetics, and certain chemicals. Pursuant to MIC 
Classification of Promoted Sector (Notification No. 13/2017), certain investments in the 
manufacturing s ector are eligible for income tax exemption.22 
4.77.   Several SOEs operate in the manufacturing sector (textiles; paper and consumer goods; food; 
pharmaceuticals; and heavy industry):  
a. No. 1 Heavy Industries Enterprise: light and heavy motor vehicles, passenger ca rs, 
trucks, automotive parts, diesel engines; agricultural machinery and equipment; earth -
moving and construction equipment; and steel billets and pig iron ; 
b. No. 2 Heavy Industries Enterprise: household electrical goods; machine tools; PVC 
wires; power cable ; transformers, turbines, and generators, LEDs; tires; Portland 
cement; bricks and ceramic ware; and float glass;  
c. No. 3 Heavy Industries Enterprise: textiles, clothing, and apparel; high -grade pulp and 
paper ; and hydrogen peroxide ; and  
d. Myanmar Pharmaceutical Industrial Enterprise : various kinds of pharmaceutical 
products, sugar, soap, and plastic shopping bags.  
4.78.   Myanmar's clothing industry has grown rapidly in recent years, particularly in the C MP 
business, where manufacturers receive fees from their foreign contractors for CMP and exporting 
the finished products. The garment inputs are provided by the buyers, mostly imported into Myanmar 
from China, India, the Republic of Korea, and Thailand. The clothing industry  employs around 
450,000 workers23, and generated approximately USD 2.7 billion in export revenues in 2018. 
Overall, textiles and clothing exports accounted for 28.3% of Myanmar's exports (USD 5.1 billion in 
2018) ( Table A1.1).  The textile and clothing indu stry benefits from resumed preferences under the 
EU (from 2013) and the US schemes (from 2016).  
4.79.   Myanmar is developing a National Textiles Policy to support a change in the business model 
of the textiles industry from CMP to a Free on Board scheme, where th e manufacturer purchases the 
inputs and, in some cases, designs the clothing. The scheme will offer more opportunities for value 
retention. Ultimately, according to the Policy, the textiles industry should aim at Own Design 
Manufacture (ODM)/Own Brand Manu facturing (OBM) models, and develop new markets along the 
entire supply chain.  
4.80.   The simple applied MFN tariff was 9.5% for textiles, and 16.3% for clothing in 2020 
(Table  A3.1). Tariff exemption is accorded to registered CMP businesses on imports of raw materials 
for manufacturing exports. Import licences and the recommendation of the CMP Association under 
the U MFCCI  are needed to import CMP products. The authorities state that no licensing requirements 
are imposed on exports of CMP garments. Exports of t extiles and clothing are exempt from 
commercial tax. The Myanmar Garment Manufacturers Association has had an online licensing 
system administered by the Department of Trade since 2016, and all 372 CMP businesses can apply 
for licences.  
4.81.   Government policy is to encourage foreign and local partners to invest in state -owned textile 
factories under No. 3 Heavy Industries Enterprise24, in the form of joint ventures and in PPPs. Wholly 
foreign -owned enterprises are allowed in garment manufacturing; currently, ei ght foreign companies 
operate in the garment industry.  
4.82.   FDI in the pharmaceutical industry is allowed under the Myanmar Investment Law. Most of 
pharmaceutical products are imported, while state -owned factories and private companies produce 
about 10% of domestic requirements. As there is no Active Pharmaceutical  Ingredients (API) factory 
 
22 Pursuant to Myanmar Investment Law 2017 (Section 75(c)).  
23 Myanmar's "cottage industry" primarily produces traditional products for the domestic market.  
24 The state -owned textile factories produce yarns, grey fabrics, dyed and printed fabrics, garments, 
gauzes and bandages, monks' robes, mosquito nets, mattresses,  school uniforms, bed sheets, and curtains.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 84 - 
 
 in Myanmar, all pharmaceutical companies rely on imported raw materials such as API, excipients, 
and components.  
4.4  Services  
4.4.1   Features  
4.83.   The services sector contributed 40.7% to Myanmar's GDP in FY 2018/19, led by wholesale 
and retail  trade; repairs of vehicles; accommodation and food service activities (Table 1 .2). Myanmar 
is a net exporter of services . The main exports and imports of services included travel, 
transport ation, and business services (Table 1 .2).  
4.84.   In general, services ar e characterized by state involvement through SOEs and restrictions on 
private -sector and foreign involvement. However, since the last Review, Myanmar has undertaken 
significant reforms in the banking, insurance, and telecommunications sectors, including op ening up 
to foreign investment.  
4.85.   In the GATS, Myanmar made specific commitments in 2 of the 12 major sectors contained in 
the GATS classification list: tourism and travel -related services (hotels; travel agencies and tour 
operators services), and transport services (services auxiliary to all modes of transport ).25 It made 
no horizontal commitments or listed any Article II (MFN) exemptions.  
4.4.2   Financial services  
4.4.2.1   Banking services  
4.86.   Myanmar's financial and insurance sector is small (0.4% of GDP in FY 2018/19). The b anking 
sector comprises 4 state -owned banks26, 27 private commercial banks, and 13 foreign bank 
branches, which have a 10% market share in terms of assets (Table 4.6).   
Table 4.6 Bank assets, 2014 -19 
(MMK bill ion) 
 March 2014  March 2015  March 2016  March 2017  March 2018  September 
2019  
Total assets  
State -owned 
banks  17,587,957  16,970,132  17,353,873  17,346,877  19,103,329  20,481,100  
Private 
commercial 
banks  8,494,449  11,134,367  20,395,075  26,889,293  32,867,011  41,226,600  
Source:  Data provided by the authorities.  
4.87.   Myanmar enacted the Central Bank of Myanmar Law in 2013, the Foreign Exchange 
Management Law in 2012 (as amended in 2015), and the Financial Institutions Law in 2016.27 
4.88.   Financial reforms are in the early stages, according to authorities. At the time of the last 
Review, the banking sector had no foreign investment. The C BM has since launched a process to 
open up the domestic banking  sector to foreign banks. Two rounds of foreign ban k licensing were 
completed in 2014 and 2016, whereby 13 foreign financial institutions were granted permission to 
open a branch and conduct onshore wholesale banking business. The CBM launched a third round of 
foreign bank licensing, under which foreign ba nks may apply for either a branch licence or a 
subsidiary licence. In 2020, four foreign bank branches and three foreign bank subsidiaries were 
 
25 GATS document GATS/SC/59, 15 April 1994.  
26 The Myanmar Economic Bank (MEB), the Myanmar Foreign Trade Bank (MFTB), the Myanmar 
Investment and Commercial Bank (MICB), and the M yanmar Agricultural Development Ban k (MADB) . The MEB 
mainly conducts commercial banking and development banking services with the domestic banking network. 
The MEB also acts as the agent of the CBM in the State Fund and currency management. The MEB provides 
international banking services to  customers through its correspondent network. Also, the branches of the MEB 
offer one -stop services for trade activities to its customers in border areas.  
27 To implement the provision of the laws, the CBM issued regulations, directives, and instructions. 
Viewed at: www.cbm.gov.mm . WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 85 - 
 
 granted preliminary approval to prepare for commencement of operations. The approval gives the 
successful applic ants nine months to demonstrate to the authorities that they can fulfil the business 
plans laid out in their applications before they will be given the final licences to operate in Myanmar:  
a. Under a branch licence, the permissible products and services of w holesale banking by 
a foreign branch remain unchanged.28 Licensees are allowed to establish only one place 
of business. A minimum paid -in capital of USD 75 million is required for operation as 
per the Financial Institutions Law, 2016, with USD 40 million l ocked up for minimum of 
two years with the CBM.  
b. Under a subsidiary licen ce, wholesale banking activities are allowed at the start of 
operations. In addition, onshore retail banking activities are permitted from 
1 January  2021. Subsidiaries are allowed to establish up to 10 places of business, either 
as branches or off -site ATMs. A minimum paid -in capital of USD 100 million is required 
for operation.  
c. The conversion of an existing foreign bank branch into a subsidiary has be en allowed 
since June 2020. A branch must be active for three years in Myanmar before submitting 
a request for conversion to the CBM.  
4.89.   Since 1 January 2020, foreign investment in a Myanmar domestic bank that exceeds 35% of 
the capital of the domestic bank has been permitted on case -by-case basis.  
4.90.   Since November 2018, the CBM has permitted foreign banks to provide trade financing 
facilities to local businesses. Foreign banks can offer current accounts in local currency for 
corporations, and may accept foreig n currency deposits.  
4.91.   As a regulator, the CBM approves new banks in accordance with the Financial Institutions Law 
and relevant rules and regulations, while t he MOPFI supervises microfinance institutions. Licensing 
of domestic financial institutions requir es, inter alia , company registration, financial statements for 
the past three years, a list of top management and their CVs (among top management, at least one 
person must be a banker), fit -and-proper tests of top management, a feasibility study, and detai ls 
of the source of funds.  
4.92.   In July 2017, the CBM issued four prudential regulations covering capital adequacy 
requirements, asset classification and provisioning, large exposures limits, and liquidity ratio 
requirements for banks. The primary prudential r equirement areas are: (i) capital: Tier I capital 4%; 
regulatory capital 8%; (ii) liquidity: minimum liquidity ratio 20%; and (iii) large exposure: lending 
limit not exceeding 20% of core capital to a single individual or group of connected counterparties.  
Implementation of risk -based supervision started in 2018. Financial institutions are supervised by 
the CBM's Banking Supervision Department through on -site examinations and off -site monitoring. 
The latest reforms include directives, issued in March 2019, covering fit -and-proper criteria for bank 
directors and top management, external auditors of banks, related -parties' transactions, and 
restrictions on the acquisition of substantial interest. The authorities stated that these regulations 
and directives wer e adopted based on the Basel standards, and adapted to the needs and 
requirements of the local banks.  
4.93.   In response to the COVID -19 pandemic, the Government adopted several measures affecting 
trade in services .29 This includes measures for the banking sector , by temporarily lowering the 
minimum reserve requirement for banks to 3.5% of deposits;  gradually reducing the CBM's lending 
rate from 10% to 7% between March and April 2020;  and encouraging mobile financial services, 
including mobile payments.  
 
28 The permissible services for foreign bank branches are to provide wholesale banking services only to 
foreign corporations, financial institutions, both local and foreign, and local corporations in partnership with 
local financia l institutions; and to engage in activities (such as the acceptance of deposits and lending), as 
defined in the licensee's product catalogue and approved by the CBM.  
29 WTO, COVID -19: Measures Affecting Trade in Services . Viewed at: 
https://www.wto.org/english/tratop_e/covid19_e/trade_related_services_measure_e.htm . WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 86 - 
 
 4.94.   Myanmar established a deposit insurance scheme in October 2011, with 60% of the insured 
deposit amount to be reimbursed in the event of bank bankruptcy. No bank has closed since 2013.  
4.95.   Section 23 of the Financial Institutions Law provides that non -bank fina ncial institutions may 
engage in finance company business, leasing business, factoring business, credit card business, 
money services business, and any other credit services the CBM may prescribe. At present, the CBM 
allows only finance and leasing service s.30 The MEB, for example, provides motor vehicle financing 
to entrepreneurs operating in the transportation sector.  
4.4.2.2   Insurance services  
4.96.   The Insurance Business Law, 1996, and the Myanma  Insurance Law, 1993 (the legal basis for 
the establishment of state -owned Myanma Insurance), are the main laws regulating the industry. A 
new Insurance Law has been drafted, and is pending adoption. The insurance industry is regulated 
and supervised by th e Insurance Business Regulatory Board (IBRB) under the M OPFI.  
4.97.   The Insurance Business Law allows the establishment of subsidiaries, joint ventures, and 
representative offices. The maximum permitted shareholding for foreign insurers in a joint venture 
is 35%. The foreign joint -venture partner requires a certified true copy of the approval document by 
the home country regulatory authority to enter into joint -venture insurance operations in Myanmar. 
The top executives must be listed in the application. Applica tions for the establishment of a 
representative office in Myanmar require, inter alia , a certified true copy of the licence by the home 
country regulatory authority, and a profile and financial statements of the company and the parent 
company. A company ma y apply to the IBRB for the establishment of a life, non -life, or composite 
(providing both life and non -life insurance) insurance company. The minimum paid -up capital 
required to obtain a licence is MMK 6 billion for life insurance, and MMK  40 billion for  non-life 
insurance.31  
4.98.   In 2013, Myanmar started opening up the insurance industry to the private sector. A total of 
11 local insurance licences were issued for the first time, including 3 for life insurance companies, 
and 8 for general insurance companies  (composites). In April 2019, the local private insurance 
companies were issued separate licen ces. To encourage foreign investment in the insurance market, 
the Financial Regulatory Department developed a roadmap for the insurance sector liberalization 
with assistance from the World Bank. As a result, in 2019 Myanmar opened up its insurance market 
to foreign insurers.  
4.99.   Up to 2019, the leading insurers were the state -owned Myanma Insurance and two domestic 
private insurance companies: Aung Myint Moh Min Insura nce Co. Ltd for life insurance (around 66% 
market share in FY 2018/19), and IKBZ General Insurance Co. Ltd for non -life insurance (around 
69% market share). Myanma Insurance underwrites both life and general insurance, and is currently 
selling over 30 insu rance products. Moreover, it supports the finance of the Government by operating 
a claim payment system of co -insurance in coordination with the private insurers. Its market share 
was over 20% in FY 2018/19. Only Myanma Insurance can provide third -party li ability insurance for 
motor vehicles (Myanma Insurance Law, Section 15).  
4.100.   In 2019, the M OPFI announced steps to liberalize the insurance market by inviting 
expressions of interest from foreign insurers to conduct 100% wholly owned life insurance and joint -
venture businesses in Myanmar. According to the authorities, there were FDI applications for: five 
life insurance businesses to be operated by foreign insurers through wholly owned subsidiaries; three 
non-life insurance businesses to be operated by joint ve ntures with Myanmar non -life insurers; and 
three life insurance businesses to be operated as joint ventures with Myanmar life insurers. On 
28 November 2019, the IBRB granted insurance licences to five foreign life insurers (100% 
subsidiaries), and joint -venture licen ces to three life joint -venture insurers and three non -life 
joint-venture insurers.  
 
30 "Finance company business" means engaging in the financing or the purchase of goods or servic es 
with funding other than deposits from the public; "leasing business" means letting or sub -letting movable 
property, regardless of whether the let is with an option to purchase the property.  
31 An insurer must have a deposit equal to 10% of paid -up capital (MMK 6 billion for life insurance, and 
MMK 40 billion for non -life insurance), and purchase Government treasury bonds worth 30% of the paid -up 
capital.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 87 - 
 
 4.101.   As at February 2020, the insurance market was composed of: 5 local life insurers, 8 local 
non-life insurers, 5 foreign life insurers (100% subsidiaries), 3 forei gn life insurers (joint ventures), 
3 foreign non -life insurers (joint ventures), 1 SOE (Myanma Insurance), and 37 foreign insurance 
representative offices. The total insurance premium income was MMK 147.81 billion in 2019, 
compared with MMK 109.68 billion in 2018, around 0.1% of GDP.  
4.102.   Three Japanese insurance companies were granted one -year provisional licences in 2015, 
allowing them to sell seven insurance products in the Thilawa Special Economic Zone (SEZ). The 
insurance companies were instructed to halt underwriting new policies in the Thilawa SEZ with effect 
from 1  October 2020, by maintaining the liabilities for existing insurance policies until the end of 
their policy terms.  
4.103.   Only Myanma Insurance is permitted to engage in the reinsurance fronting busi ness. On 
12 May 2020, the IBRB issued a Reinsurance Directive, whereby Myanmar insurers and reinsurers 
and foreign reinsurers must cede up to 10% of any insurance business to Myanma Insurance, which 
may agree to take such cession limit (or any part thereof ) or refuse to provide cover at its own 
discretion. If Myanma Insurance does not exercise its right to retain any portion of the risk offered 
to it, the residual part of the risk may be insured with cross -border reinsurance (CBR) or a series of 
CBRs.  
4.4.2.3   Capit al market  
4.104.   Myanmar's capital market is in its infancy. A roadmap for its development was drawn up in 
accordance with the time -frame for the development of the ASEAN Integrated Capital Market.  
4.105.   A Securities and Exchange Law was enacted in 2013, followed by th e issuance of Securities 
and Exchange Rules in 2015. In 2014, the Securities and Exchange Commission of Myanmar (SECM) 
was established. The Commission has issued 6 underwriting licences, 1 investment advisory licence, 
and 145 representative licences to per form securities business.  
4.106.   The Yangon Stock Exchange (YSX) was established in 2014 as a joint venture between the 
MEB, the Daiwa Institute of Research Ltd., and the Japan Exchange Group. In 2015, the YSX received 
authorization from the SECM for stock exchan ge business, and trading started in March 2016. There 
are six listed companies, with the market capitalization of MMK 656.4 billion (28 October 2020).32 
Foreign participation in share trading of listed companies by opening a securities account has been 
permitted since 2019.33 
4.4.3   Transport services  
4.4.3.1   Air transport  
4.107.   The M OTC is responsible for air transport policy. The objectives of this policy include: 
(i) ensur ing aviation safety and security; (ii) gradual liberalization of air transport services towards 
open ski es; (iii) promot ing infrastructure development; (iv) allow ing the establishment of new air 
carriers; (v) allow ing the provision of efficient air transport auxiliary services; (vi) promot ing PPPs; 
(vii) develop ing fair competition and encouraging cooperatio n between air carriers; (viii) enhanc ing 
the competitiveness of Myanmar's air carriers; and (ix) develop ing air freight services. Air traffic 
grew considerably until the outbreak of COVID -19 (Table 4.7).  
4.108.   The main laws and regulations governing the sector include the Aircraft Act, 1934, as 
amended in 2013; the Aircraft Rules, 1937 and 2018; the Carriage by Air Act, 1934; the Law Relating 
to International Interests in Mobile Equipment and Aircraft Equipment, 2014; the Aircraft Accident 
and Incident In vestigation Rules, 2018; and the Aircraft (Public Health) Rules, 1946.  
 
32 First Myanmar Investment Public Co., L td.; Myanmar Thilawa SEZ Holdings Public Co. Ltd.; Myanmar 
Citizens Bank Ltd.; First Private Bank Ltd.; TMH Telecom Public Co., Ltd.; and Ever Flow River Group Public 
Co., Ltd.  
33 SECM Notification No. 1/2019. Viewed at:  https://ysx -mm.com/wp -
content/uploads/2020/11/SECMNotification_1_2019_Eng.pdf . WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 88 - 
 
 4.109.   The Department of Civil Aviation (DCA) under the MOTC is the regulator and discharges 
economic and safety oversights provided for in legislation.  
4.110.   As at end -October 2019, there were six airlines, including one state -owned airline. No airline 
has been accorded exclusive rights for domestic and international services. After obtaining approval 
from the M IC, new carriers must secure a safety certificate and a certificate of traffic right 
authorization issued by the DCA to engage in air transport services. There are no restrictions on 
domestic carriers to purchase aircraft and other equipment.  
Table 4.7 Air transport, 2014 -19 
Year Passengers  Freight (tonnes)  
In Out Total  In Out Total  
2014 3,807,107  3,831,810  7,638,917  18,706  12,973  31,609  
2015 4,032,816  4,045,749  8,078,565  20,950  11,311  32,260  
2016 4,627,695  4,639,515  9,267,210  24,572  16,145  40,717  
2017 5,065,372  5,062,899  10,128,271  33,099  28,268  61,367  
2018 4,957,091  4,955,718  9,912,809  32,307  28,057  60,364  
2019 5,604,386  5,679,359  11,283,745  32,657  28,687  61,344  
Source:  Information provided by the authorities.  
4.111.   Cooperation between airlines is encouraged by the Air Transport Policy, provided it does not 
undermine competition. Provisions on airline cooperation are specified in Myanmar's air services 
agreements. Code -sharing arrangements with foreign carriers are al lowed. FDI in air transport 
services is allowed under the Myanmar Investment Law,  2016,  with a foreign -equity ceiling of 49% 
for airline businesses, subject to approval by the MOTC.  
4.112.   By the end of October 2019, Myanmar had signed bilateral air services agr eements with 
47 trading partners, including several new or revised agreements adopted since the last Review 
(Table  4.8). Myanmar is also party to five regional and multilateral air services agreements 
(Table  4.9). These agreements, applied to both passenge r and cargo traffic, are concluded on a 
reciprocal basis in terms of capacity and frequency; other agreements are without limitation on 
capacity and frequency. Based on its bilateral agreements, Myanmar makes specific transportation 
arrangements on, inter alia, traffic capacity, traffic rights, and cooperation between enterprises. No 
foreign carrier has cabotage rights in Myanmar. The designated airlines of each party are generally 
allowed to apply to their respective authorities to provide services based u pon their capacity. Under 
bilateral or regional air service agreements, prices are regulated. For domestic flights, airlines may, 
in principle, set their fares without restrictions; the authorities stated that fares must be notified 
ex-post to the DCA, for  statistical purposes and to prevent unfair competition.  
4.113.   Domestic airports are operated by the DCA, while international airports (Yangon, Mandalay, 
and Nay Pyi Taw) are operated by private companies under contractual arrangements with the 
Government. The private sector and foreign investors (with up to 100% ownership) may invest in 
airports and run airport services, as stipulated in the Myanmar Investment Law,  2016. The DCA is 
currently inviting the private sector to invest in some domestic airports.  
4.114.   Myanm ar has established a slot facilitation committee for Yangon International Airport, which 
is the busiest airport in the country. The committee comprises representatives from the DCA, the 
airport operator, and air navigation services provider. At other airpo rts, the authorities consider that 
the number of slots provided exceeds demand. All slot allocations follow the guidelines adopted by 
the International Air Transport Association (IATA).  
4.115.   Myanmar has not developed comprehensive legislation for auxiliary serv ices. There are three 
ground -handling services providers at Yangon International Airport (Myanmar National Airlines, 
Myanmar Airways International, and Yangon Airport Group). Aviation oil is provided by National 
Energy Puma Aviation Services, which is a jo int venture between Myanmar Petroleum Products 
Enterprise and a foreign investor. Auxiliary services are open to foreign investment, and do not 
require a controlling interest by Myanmar nationals.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 89 - 
 
 Table 4.8 Bilateral air services agreements, 2019  
 Date of  
signature  Remarks  
Australia  23/09/76  Final draft of a new Agreement was initialled on 07/01/15  
Austria  03/12/76   
Bangladesh  29/08/13   
Belgium  17/08/60   
Bhutan  24/05/16   
Brunei  03/08/95   
Bulgaria  07/10/71   
Cambodia  17/10/96   
China  14/02/06   
Czech Republic  15/12/65   
Denmark  30/07/51   
Egypt  29/09/78   
Finland  08/03/80   
France  11/01/72  Final draft of a new Agreement was initialled on 19/06/14  
Germany  27/12/77   
Hong Kong, China  04/03/97  Final draft of a new Agreement was initialled on 25/11/15  
India 28/05/12   
Indonesia  28/07/77  Final draft of a new Agreement was initialled on 16/09/16  
Iraq 17/09/79   
Italy 10/10/77   
Japan  01/02/72   
Korea, Republic of  28/01/78   
Kuwait, State of  12/04/83  Final draft of a new Agreement was initialled on 26/08/08  
Lao P DR 12/03/91   
Macau, China  12/03/99   
Malaysia  12/08/76  Final draft of a new Agreement was initialled on 25/04/08  
Mongolia  27/09/17   
Nepal  26/08/96   
Netherlands  27/06/16   
New Zealand  25/09/19   
Norway  22/06/53   
Pakistan  03/08/71   
Philippines  22/05/19   
Poland  15/06/77   
Qatar  24/11/04   
Romania  30/05/79   
Russian Federation  07/12/70   
Singapore  23/01/96   
Sri Lanka  29/06/50   
Sweden  14/09/50   
Switzerland  31/10/60   
Thailand  14/08/18   
Turkey  22/06/17   
United Kingdom  25/10/52   
United Arab Emirates  10/03/14   
United States  28/09/49   
Viet Nam  13/10/95   
 
Source:  Information provided by the authorities.  
Table 4.9 Regional or multilateral air services agreements, 2019  
 Title of agreement  Date of  
signature(s)  
Cambodia, Lao PDR, 
Myanmar, and Viet  Nam CLMV Multilateral Agreement on Air Services  04/12/03  
29/04/05  
ASEAN member States  ASEAN Multilateral Agreement on the Full Liberalization 
of Air Freight Services and its Protocols 1 and 2  20/05/09  
ASEAN member States  ASEAN Multilateral Agreement on Air  Services and its 
Protocols 1, 2, 3, 4, 5, and 6  20/05/09  
ASEAN member States  ASEAN Multilateral Agreement on the Full Liberalization 
of Passenger Air Services and its Protocol 1 and 2  12/11/10  
ASEAN member States 
and China  ASEAN -China Air Transport Agreement and  
its Protocol 1 and 2  13/01 /11 
Source:  Information provided by the authorities.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 90 - 
 
 4.4.3.2   Maritime transport  
4.116.   The Department of Marine Administration (DMA) under the MOTC is in charge of formulating 
maritime shipping and port  policies. The objectives of the DMA's policies include, inter alia , ensuring 
national ships' conformity with safety standards, safe practices and standards of competence, and 
improving the safety record of Myanmar -registered vessels.  
4.117.   The Myanmar Merchant Shipping Act, 1923, provides the regulatory framework for maritime 
transport. It was last amended in 2007. Other relevant laws include the Myanmar Registration of 
Ships Act, 1841 , as amended in 1987, 1989, and 2003; the Inland Vessel Law, 2015; the Myanmar  
Coastal and Inland Water Transport Service Licence Law, 2015; the Myanmar Territorial Sea and 
Maritime Zones Law, 2017; the Carriage of Goods by Sea Act, 1925; the Bills of Lading Act, 1856; 
the Multimodal Transport Law, 2014; the Carriers Act, 1865; the Myanmar Port Authority Law, 2015; 
and the Conservation of Water Resources and Rivers Law, 2017.  
4.118.   As the regulator of maritime transport in Myanmar, the DMA, inter alia : (i) advises higher 
authorities on implementing updated conventions and codes on maritime  affairs; (ii) administers 
registration of inland powered vessels; (iii) conducts the examinations and registration of all types 
of newly built powered vessels; (iv) conducts examinations and issues certificates of competency for 
deck and engineering offic ers; (v) conducts examinations and issues certificates of competency for 
coastal and inland masters, mates, chief engineers, and engine drivers; (vi) inspects inland powered 
vessels and imposes administrative penalties and fines on vessels that contravene relevant rules 
and regulations as prescribed by the Inland Steam Vessels Act, 1917; (vii) investigates accidents 
such as collisions on waterways; (viii) recruits and provides training to new seafarers, and issues 
certificates of competence, exemptions, and  clearance, and carries out registration; (ix) oversees 
the welfare of seamen; and (x) arranges bareboat charters.  
4.119.   The Shipping Agency Department is the agency for international vessels that wish to call at 
Myanmar ports. The authorities allow most shippin g lines to appoint their own representatives to 
carry out necessary activities, such as marketing, documentation, transactions, and management 
operations. At least 14 days for approval is needed before starting up international liner services. 
Approval by the Myanmar Port Authority (MPA) is required for an international shipping operator to 
engage in international liner services. Up to 100% foreign participation is permitted in maritime 
transport services, in accordance with the Myanmar Investment Law,  2016. Myanmar has not signed 
the United Nations Convention on a Code of Conduct for Liner Conferences. No Myanmar shipping 
company is a member of a liner conference. Myanmar's international cargo is carried mostly by 
foreign -owned companies. There are 12 conta iner shipping companies (liners) registered in 
Myanmar, of which 11 are foreign -owned.  
4.120.   According to the authorities, there are no monopoly activities or restrictions on: (i) key 
personnel or crew while in Myanmar waters (e.g. nationality); (ii) conditions  on flying the national 
flag, such as national ownership, management, or residence requirements; or (iii) incentives for 
flying the national flag, such as exclusivity rights or subsidies. Only Myanmar citizens are allowed to 
register ships as Myanmar ships , according to the Myanmar Registration of Ships Act, 1841. 
However, registration on a bareboat charter basis is allowed for foreign -owned ships. There are no 
international vessels registered by Myanmar operators. The authorities state that domestic and 
foreign companies receive equal treatment, except as indicated in ASEAN horizontal commitments. 
Cabotage is open only to national carriers, as specified in the Shipping Administration Act, 1954.  
4.121.   Myanmar is a member of the International Maritime Organization , and has concluded one 
bilateral maritime transport agreement, with Bangladesh. The MPA has no bilateral cargo -sharing 
agreements.  
4.122.   Myanmar has nine ports, all of which are permitted to engage in international trade. Yangon 
Port is the premier port, and han dles more than 90% of the seaborne import and export cargo traffic. 
International cargo trade turnover in the ports was 9.6 million tonnes in FY 2018/19, down 21% 
over FY 2013/14 (Table 4. 10), while international container turnover registered 1.1 billion 
twenty -foot equivalent units (TEUs), up 80% compared with FY 2013/14 (Table 4. 11). In 2019, the 
goods -handling capacity at Myanmar's ports was over 33 million tonnes. The capacity of Yangon Port 
was approximately 58% full. The average ship turnaround time for a 10,000  DWT cargo vessel is WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 91 - 
 
 about five days (depending on cargo type, tonnage, and weather condit ions); and about two or three 
days for a container vessel.  
4.123.   The MPA under the MOTC regulates port services. The main legislation comprises the 
Myanmar Port Authority Law, 2015; the Ports Act, 1908; and the Law Amending the Myanmar 
Lighthouse Act, 2016. Laws  pertaining to investment in port services include the Myanmar 
Investment Law,  2016;  the Myanmar Citizens Investment Law; the Myanmar Special Economic Zone 
Law; and the Dawei Special Economic Zone Law.  
4.124.   All terminals of Yangon Port are under the supervision  of the MPA, with Sule Pagoda wharves 
5, 6, and 7 operating as an SOE, and all other terminals managed by private enterprises. To engage 
in port services, companies must apply to the Company Registration Department of the Ministry of 
National Planning and Economic Development; a licence from the MPA is not required. Standard port 
charges are set by the MPA; criteria for setting the charges include cost recovery. However, private 
terminals may negotiate port charges with their customers, and port operators m ay set some fees 
if they are not included in the standard charges.  
4.125.   Following the outbreak of COVID -19, Myanmar airports were closed. As a consequence, most 
importers were unable to receive the import documents from sellers, as the documents were 
stranded o n the way to Yangon when the seller sent them by air courier services. On 9 April 2020, 
the MPA reduced its demurrage34 and storage charges by 50% to mitigate the burden on importers 
and exporters.  
4.126.   The MPA is in the process of encouraging private -sector pa rticipation in port services, as the 
process of privatization is deemed the only way to improve the performance of the public port 
organization. The MPA may form joint ventures with local and/or foreign partners. There are 
currently four foreign joint vent ures with the MPA and three wholly foreign -owned terminal operators 
(Myanmar Integrated Port Limited, Myanmar International Terminals Thilawa, and Wilmar Myanmar 
Port Terminals (Thilawa) Limited). The fuel and oil terminals in the Thilawa Port, south of Ya ngon, 
are managed by Myanmar private investors.  
4.127.   The deepwater port at Kyaukpyu  was developed under a project between the MOEE of 
Myanmar and the China National Petroleum Corporation, with the aim to transport gas via pipeline 
to China. The construction of a tanker port at Kyaukpyu was completed in 2015; it can accommodate 
oil tanker s of up to 300,000 DWT.  
Table 4.10 General cargo turnover, 2013 -19 
FY Import  
(tonnage)  Export  
(tonnage)  Total  
(tonnage)  Percentage  
change  
2013/14  7,202,162  5,047,790  12,249,952  17.0%  
2014/15  8,700,216  2,437,193  11,137,409  -9.9%  
2015/16  11,525,748  777,031  12,302,779  9.5%  
2016/17  9,990,772  376,356  10,367,128  -18.7%  
2017/18  8,312,776  761,782  9,074,558  -14.2%  
2018/19  9,100,386  547,657  9,648,043  6.0%  
Source:  Information provided by the authorities.  
Table 4.11 Container turnover, 2013 -19 
FY Import  
(TEU)  Export  
(TEU)  Total  
(TEU)  Percentage  
change  
2013/14  309,767  303,804  613,571  22.0%  
2014/15  377,577  367,232  744,789  17.6%  
2015/16  459,037  434,164  893,201  16.6%  
2016/17  519,728  538,160  1,057,888  15.6%  
2017/18  524,532  518,937  1,043,469  -1.4%  
2018/19  547,944  553,527  1,101,471  5.3%  
Source:  Information provided by the authorities.  
 
34 Charges imposed when a ship is not loaded or unloaded within an agreed period of time.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 92 - 
 
 4.4.3.3   Rail transport  
4.128.   Myanma Railways operates 6.1 million kilometres (km) of railway tracks (of which 
5.4 million  km is single -track, and 705,196 km double -track). Freight transport can be operated on 
only 1,497  km. Rail cargo totalled 52.9 billion tonne -km in 2015. There are four major rail lines: the 
Yangon –Mandalay Rail Line (to be upgraded by 2025); the Yangon –Pyay Rail Line; the 
Bago-Mawlamyine Rail Line; and the Mandalay –Myitkyina Rail Line. There are also ongoing projects: 
the Mandalay –Muse New Railway Line Project with China; the Tamu –Mandalay Rail Link with India; 
and the Dawei Deep Sea Port –Laem Chabang Port Railway Link with Thailand.  
4.129.   Myanmar has a Dry Ports Future Development Plan for the development of eight sites 
(Mandalay, Tamu, Muse, Mawlamyine, Bago, Pyay, Monywa, and Yangon).  Myanma Railways allows 
local and foreign investors to operate the dry ports.  
4.4.4   Telecommunications  
4.130.   Information and communication technology (ICT) services contributed 2% to GDP in 
FY 2018/19, up from 1.6% in FY 2013/14 (Table 1 .2). Since the last Review, Mya nmar has 
accomplished significant reforms in its ICT sector. Until 2014, it was among the least -connected 
countries in the world. The country had one of the lowest fixed and mobile tele -density rates, long 
waiting times for a fixed line, prohibitive prices  for acquiring a mobile connection, and Internet 
connections were available to only a few. The telecom infrastructure was concentrated in the main 
towns and cities, with few fibre links and limited mobile tower infrastructure across the country. In 
most re gions, only basic services were available, mainly voice services, limited data connectivity, 
and a few value -added services or applications.  
4.131.   According to the authorities, the main reasons for such a low level of development were an 
outdated telecom policy  and obsolete legal and regulatory framework to address communication 
challenges; and a lack of competition in the sector. According to the state -owned Economic 
Enterprises Law, 1989, and the Myanmar Telegraph Act, 1885, only the Government was allowed to 
provide telecom services, and SOE Myanma Posts and Telecommunications (MPT) was the sole 
operator providing fixed -line, mobile, and Internet services. Investment in the sector was almost 
exclusively by the Government with little opportunity for private -sector involvement.  
4.132.   As Myanmar began to reform its ICT sector, the following objectives were set for its 
development: (i) improve tele -density for mobile and fixed -line services; (ii) offer services at 
affordable prices in urban and rural areas; (iii) offer citizens and enterprises the ability to choose 
their telecom services and providers; (iv) ensure efficient use of national resources, including radio 
frequency spectrum; and (v) develop ICT capabilities. In order to achieve these goals, the 
Government deci ded to liberalize the sector, and introduce competition to stimulate greater 
infrastructure development and delivery of new services. It also provided universal access and 
established an independent regulator.  
4.133.   The MOTC oversees the telecom sector with the Posts and Telecommunications Department 
(PTD), under the MOTC, functioning as a regulator. An independent Myanmar Communications 
Commission will be established after the promulgation of the Myanmar Communications Law by the 
Amyotha Hluttaw. The Commission will regulate telecoms and postal services.  
4.134.   On 8 October 2013, Myanmar adopted its first comprehensive Telecommunications Law, 
followed by the approval of five regulations, which established the legal basis for sector liberalization. 
The main laws on tele coms include: (i) the Telecommunications Law, 2013, as amended on 
29 August 2017; (ii) the Myanmar Post Office Act, 1898; (iii) the Computer Science Development 
Law, 1996; and (iv) the Electronic Transactions Law, 2004, as amended in 2014. The relevant 
regulations are the Licensing Rules, 2014, as amended in October 2018; the Access and 
Interconnection Rules, 2015; the Telecommunications Competition Rules, 2015; the Numbering 
Rules, 2015; and the Spectrum Rules, 2016.  
4.135.   As a first step towards market liberali zation, the MCIT ran a competitive licensing process in 
June 2013. Telenor from Norway and Ooredoo from Qatar were awarded licences for nationwide 
telecom services, among applications from 91 local and international telecoms operators. Ooredoo 
launched com mercial services on 15 August 2014, and Telenor on 27 September 2014. This step WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 93 - 
 
 changed the competitive landscape of the telecom sector from a government monopoly to a fully 
liberalized sector. Following the market entry of two foreign operators, the state -owned incumbent 
(MPT) entered into a partnership with Japan KDDI and Sumitomo. The MPT was licensed in 
March  2015, and provides fixed -telephone, mobile -phone, network, and application services. In 
2017, the government licensed Telecom International Myanma r Company Limited (TIM/MyTel), a 
consortium of Myanmar companies (51% ownership) and Viettel (49%) from Viet Nam, thereby 
creating competition from a fourth mobile operator. Under the Myanmar Investment Law, 2016, 
100% foreign ownership is allowed in telec om services. There are no minimum registered capital 
requirements for a joint venture.  
4.136.   The licensing regime has four licence categories: n etwork facilities services (individual), 
network facilities services (class), network services, and application services. Operators are subject 
to commitments regarding key aspects of connectivity, affordability, and quality of service. The 
number of licen sees exceeded 180, as at 2019. A licensee is required to negotiate an interconnection 
agreement where requested to do so by another licensee, and the latter shall be provided 
interconnection and access at any technically feasible point on the former's netw ork. The PTD 
determines the terms and conditions on matters relating to access and interconnection; 
interconnection agreements are subject to PTD approval. Mobile virtual network operator guidelines 
are still under review. T elecommunication tariffs in Myan mar are regulated. There are no restrictions 
on call -back or calling -card services.  
4.137.   Myanmar is in the process of developing broadband Internet connectivity as the next stage 
of ICT development. The PTD ran the country's first spectrum auction in October 2 016 for spectrum 
allocation in the 2.6 GHz spectrum band for wireless broadband services; it awarded spectrum rights 
to three service providers. Also, the PTD has assigned the 900 MHz, 1800 MHz, and 2100 MHz bands 
to mobile network operators, and plans to release additional spectrum for 4G and future technologies 
in the 700 MHz, 2300 MHz, and 3.5 GHz bands. The main provider of Internet services is Yatanarpon 
Teleport (YTP), a joint venture between domestic private companies and the M OTC.  
4.138.   The MCIT is devel oping a Universal Service strategy, and a Universal Service Fund is already 
set up. Its fees are collected based on the telecom operators' licence commitments. Telecom 
Myanmar Limited and Ooredoo Myanmar Limited have contributed since 2018; MPT since 2019;  and 
Telecom International Myanmar (TIM/MyTel) will contribute the USF fee from 2021.  
4.139.   Myanmar's telecom sector grew quickly in recent years. Penetration rates for mobile and 
Internet services have increased substantially since the telecom reforms were firs t launched in 2013 
(Table 4. 12). 
Table 4.12 Telecom reforms, 2013 -20 
 Before telecoms reform, 
2013  March 2020  
Nationwide telecom operator  MPT Four operators (MPT, Telenor Myanmar, 
Ooredoo Myanmar, TIM/ MyTel)  
Number of telephones:  
Fixed  
Mobile  
Total  
0.61 million  
6.09 million  
6.70 million   
0.52 million  
89.59 million  
90.11 million  
Telephone density  About 13%  164%  
Internet penetration  < 2 million  69.7032 million (128% of the population)  
National fibre backbone  7,600 km  76,686 km  
International submarine 
cable SEA-ME-WE-3 SEA-ME_WE_3  
SEA-ME_WE_5  
AAE1 
Cross -border fibre network  China (at Muse)  
Thailand (at Myawaddy)  China (at Muse)  
Thailand (at Myawaddy, Tachileik , Three 
Pagoda, Mawtaung, Htee Kee, Seikhpu)  
India (Tamu)  
Lao PDR (Tachileik)  
International bandwidth  30 Gbps  1265.92 Gbps  
International gateway  1 19 (including 4 operators)  
Mobile sites  < 3,000  > 24,000 sites (as at February 2020)  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 94 - 
 
  Before telecoms reform, 
2013  March 2020  
Smartphone penetration  - 80% of total mobile handsets  
Coverage  - 94% of the population; 64% geographical 
coverage  
Source:  Information provided by the authorities.  
4.4.5   Tourism  
4.140.   Tourism receipts increased to USD 2.8 billion in 2019, as visitor arrivals recovered to 
4.4 million. An all -time high of 4.7 million visitors was recorded in 2015 (Table 4. 13). According to 
the authorities, due to COVID -19 tourist arrivals in 2020 were expected to drop by 50%.  
4.141.   The measures to mitigate the impact of the COVID -19 pandemic include: (i) an exemption 
from tourism licences fees for one year (April 2020 to March 2021); (ii) postponing the rental fees 
of state -owned hotels and land for six months; (iii) cooperation with the loan issue of the stimulus 
package of tourism services; and (iv) online training for a hotel -guest -list management system.  
Table 4.13 Tourism, 201 4-19 
Year Visitor arrivals  Receipts (million USD)  
2014 3,081,412  1,790  
2015 4,681,020  2,122  
2016 2,907,207  2,197  
2017 3,443,133  1,969  
2018 3,551,428  1,651  
2019 4,364,101  2,819  
Source:  Information provided by authorities.  
4.142.   The Ministry of Hotels and Tourism oversees tourism policy in collaboration with the 
Myanmar Tourism Federation, which comprises 11 associations of tourism -related service providers. 
Tourism policy is aimed at diversification and investment to benefit from a growing global demand 
for eco -tourism and sustainable travel. According to the authorities, the strategic focus on 
eco-resorts co uld work with Myanmar's drive to develop inclusive and community -based tourism and 
to contribute to the peace process. However, tourism development in Myanmar requires , inter alia , 
upgrades and improvements of the airport network.  
4.143.   The Tourism Master Plan, 2013 -20, aims to balance economic growth objectives with the 
well-being of host communities, and minimize tourism's negative impact on Myanmar's social, 
cultural, and environmental fabric. The plan has nine objectives of responsible tourism policy: 
(i) develop tourism as a national priority sector; (ii) promote broad -based local, social, and economic 
development; (iii) maintain cultural diversity and authenticity; (iv) conserve and enhance PAs and 
the natural environment; (v) compete on product richne ss, diversity, and quality; (vi)  ensure the 
health, safety, and security of visitors; (vii) strengthen institutional capacity to manage tourism; 
(viii) develop a well -trained and rewarded workforce; and (ix) minimize unethical practices.  
4.144.   The Myanmar Touris m Law, 1993, was revised, and a new law was enacted on 17 September 
2018. The new Tourism Law aligns with the country's decentralization strategy and gives regions 
and states the power to manage hotels and tourism services. Accordingly, in April 2019, the Ministry 
of Hotels and Tourism handed the oversight of hotels and tourism services (guest houses, tour 
operators, and tour guides) to the 15 Regional Tourism Executive Committees.  
4.145.   A licence is required for tour operator and/or travel agency activities. App licants must: (i)  be 
registered in accordance with the Myanmar Companies Act, if a limited company or joint venture; 
(ii) have an office to carry out the business; (iii) have sufficient financial means to set up the 
business; and (iv) have sufficient skill ed labour. Any changes of proprietor or manager or office 
location within the municipality must be notified in writing. Moving outside the municipality requires 
a new permit. Tariffs, tour programmes, and services offered by the enterprise must be publishe d. 
Tour operator and/or travel agency businesses are allowed only in the form of joint ventures with 
Myanmar citizens; foreign -equity participation is allowed up to 35%.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 95 - 
 
 4.4.6   Education services  
4.146.   The education sector is governed by the Union of Myanmar University Education Law, 1973; 
the National Education Law, 2014; the Amendment of National Education Law, 2015; the Basic 
Education Law, 2019; and the Private School Registration Law, 2011. The Mini stry of Education is 
implementing the National Education Strategic Plan, 2016 -21.  
4.147.   Educational business activities include private schools; schools that apply an international 
curriculum; technology and vocational institutes; higher education services; spo rts education 
services; training for civil aviation; and training and developing human resources for health service 
support. These activities are promoted for foreign investment, and are eligible for tax exemption 
and leasing of land for 50 years (renewabl e for 10 years plus another 10 years) under the new 
Myanmar Investment Law.35 In FY 2016/17, there were 585 private schools in Myanmar.  
4.4.7   Health services  
4.148.   The Law Relating to Private Health Care Services No. 5/2007 (revised in 2013) is the main 
legal instrum ent regulating the provision of private healthcare services. The Law establishes the 
Central Body as the regulatory body for such services. In line with the government's decentralization 
strategy, the Township Supervisory Committees and State and Regional Supervisory Committees 
are engaged in the licensing of private healthcare services. In addition to licensing, foreign investors 
in healthcare facilities need an endorsement from the MIC to obtain a long -term land lease.  
4.149.   The medical professions (doctors, de ntists, nurses, and midwives) are licen sed by their 
respective medical councils and are regulated by the Myanmar Medical Council Law No. 26/2015, 
the Myanmar Dental Council Law No. 15/2011, and the Myanmar Nurse and Midwifery Council Law 
No. 27/2015.  
4.150.   The r ight to healthcare is enshrined in the Constitution of 2008. The Government is 
committed to achieving universal health coverage by 2030, as reflected in the National Health Plans. 
Other developments include work on the National Health Insurance Law, and ef forts to establish an 
accreditation body for health services.  
4.4.8   Distribution services  
4.151.   The distribution services sector has transformed significantly since the last Review. Foreign 
investment in the sector has picked up, partly as a result of a liberalization  of the import licensing 
procedures  and of the market access regime for foreign services providers. According to the 
authorities, the regulatory framework for distribution services is undergoing reform, with the aim to 
further liberalize the sector, increa se consumer choice, improve product quality, and enhance 
competitiveness.36 Myanmar did not make commitments for distribution services sector in its GATS 
schedule.  
4.152.   At the time of the last Review, foreign investment in distribution services was allowed only  
in joint ventures. Fully foreign -owned companies established in Myanmar can now engage in retail 
and wholesale services in accordance with MIC Notification No. 25/2018. Providers of 
retail/wholesale services are required to obtain a company registration f rom the DICA37, and a 
Retail/Wholesale Business Registration (valid for five years) from the Department of Trade under 
the MOC.38  
 
35 MIC Notification No. 13/2017 , 1 April 2017, and MIC Notification No. 7/2018, 20 April 2018.  
36 Article 1, MIC notification No. 25/2018 (25 August 2018).  
37 Article 7 (a) of MIC notification No. 24/2018; and articles 6 and 419 (a) of the Myanmar Companies 
Law (2017). See Myanmar Trade P ortal, "Guide to importing goods into Myanmar" , 19 May 2016. Available at: 
https://www.myanmartradeportal.gov.mm/kcfinder/upload/files/Guide%20to%20Importing%2019052016%28
2%29.pdf  
38 Article 7, MOC Notification No. 25/2018 and article 5 of the Standard Oper ating Procedures.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 96 - 
 
 4.4.8.1   Electronic commerce  
4.153.   Myanmar joined the Joint Statement on Electronic Commerce, 2017, issued at the WTO 
11th Ministerial Confe rence in Buenos Aires, Argentina, in December 2017.  
4.154.   The adoption of smartphones in Myanmar has triggered a rapid development of e -commerce 
platforms. The e -commerce turnover was estimated at around USD 6 million in 2018, according to 
the authorities. The momentum behind Myanmar's focus on the digital economy and digital trade 
stems from digital leapfrogging through rapid roll -out of telecommunications infrastructure driven 
by foreign investment liberalization in the sector.  
4.155.   Myanmar has made an inclusive di gital economy a key goal of the Myanmar Sustainable 
Development Plan, 2018 -30. A Digital Economy Development Committee (DEDC) was formed in 
2017 to help streamline the effort, and released a Digital Economy Roadmap in May 2019, making 
digital trade one of the four pillars of the transition towards a digital economy. The Roadmap seeks 
to enable the digital transformation, including in the areas of government, trade, and innovation, to 
develop a digital economy across all sectors for inclusive and sustainable  socioeconomic 
development. The M OC E-Commerce Guidelines, 2020, aim to promote e -commerce development, 
foster sustainable and inclusive growth, enhance consumer trust by safeguarding consumer rights, 
promote economic interests in e -commerce businesses, an d complement the implementation of the 
ASEAN Agreement on E -Commerce, 2018. Under the Myanmar Services Trade Enhancement Project 
(M-STEP), sponsored by the E IF, the M OC has secured support from UNCTAD to develop the National 
E-Commerce Strategy. The Strategy will be developed under the aegis of the Digital Economy 
Roadmap prepared by the DEDC.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 97 - 
 
 5  APPENDIX TABLES  
Table A1. 1 Merchandise exports, by HS section and major HS chapter, 2013 -19 
HS 
section/chapters/subheadings  2013  2014  2015  2016  2017  2018  2019  
Total exports (USD million)  11,436.3  11,451.9  11,431.8  11,672.7  13,878.8  16,671.6  17,997.1    
(% of total exports)  
01 Live animals and products  5.8 3.8 4.0 4.7 4.9 6.8 5.7  
03 Fish and crustaceans  5.7 3.7 3.9 4.6 4.8 4.4 4.3 
02 Vegetable products  23.1 21.4 24.1 23.0 20.8 16.0 17.4  
07 Edible vegetables  8.1 8.1 11.4 12.2 6.8 4.6 5.4  
0713 Dried leguminous 
vegetables, shelled  7.4 7.7 11.1 11.9 6.6 4.4 5.1 
 
071331 Mung beans  6.2 6.5 8.9 9.5 5.4 3.3 4.2  
08 Edible fruit and nuts  2.7 1.6 1.6 2.0 1.8 2.5 3.7  
10 Cereals  6.5 8.6 8.4 5.7 9.6 7.0 5.7  
1005 Maize (corn)  2.6 3.1 3.0 1.9 2.2 1.4 1.3  
1006 Rice  3.8 5.4 5.4 3.8 7.4 5.5 4.3 
03 Fats and oils  0.1 0.0 0.0 0.0 0.0 0.0 0.0 
04 Prepared food, beverages, and 
tobacco  0.6 0.3 2.4 9.8 6.5 5.2 1.1 
 
17 Sugars and sugar 
confectionery  0.4 0.1 2.2 9.5 5.9 4.7 0.7 
 
1701 Cane or beet sugar 
and chemically pure 
sucrose, in solid form  0.4 0.1 2.2 9.5 5.9 4.6 0.6 
05 Mineral products  34.0 40.7 42.5 28.4 26.9 21.7 24.6  
27 Mineral fuels and oils  33.6 40.2 42.3 28.2 26.7 21.6 24.2  
2711 Petroleum gases and 
other gaseous 
hydrocarbons  31.9 39.2 41.8 27.2 23.6 19.4 23.5 
 
271111 Natural gas, 
liquefied  0.0 33.5 40.6 27.2 21.5 14.5 14.6 
 
271121 Natural gas, in 
gaseous state  31.9 5.7 1.2 0.0 2.1 4.9 8.9 
06 Chemicals and products thereof  0.1 0.0 0.0 0.1 0.2 0.1 0.1 
07 Plastics and rubber  2.3 1.2 1.2 1.5 2.0 1.7 1.8 
08 Raw hides and skins; leather, 
furskins, and articles thereof  0.1 0.1 0.1 0.2 0.7 0.9 2.1 
09 Wood, cork, straw  6.0 3.6 1.6 2.0 1.6 1.2 0.9 
10 Pulp of wood; paper and 
paperboard  0.0 0.0 0.6 0.0 0.1 0.4 0.1 
11 Textiles and textile articles  10.6 9.3 7.9 14.1 18.1 25.4 28.3  
61 Clothing, knitted or 
crocheted  0.4 0.7 0.6 0.8 3.6 5.1 7.0 
 
62 Clothing, not knitted or 
crocheted  9.8 8.2 6.6 12.7 13.9 19.6 21.0 
12 Footwear, headgear, etc.  0.7 0.7 0.7 1.3 1.9 2.5 2.9  
64 Footwear, gaiters and 
the like  0.6 0.6 0.7 1.2 1.8 2.3 2.6 
13 Articles of stone, plaster, cement  0.1 0.0 0.0 0.0 0.0 0.0 0.0 
14 Precious stones and metals  7.2 9.5 5.5 3.6 2.8 5.7 4.6 
15 Base metals and articles thereof  0.9 2.8 3.6 3.7 6.8 7.1 6.2  
74 Copper and articles 
thereof  0.7 1.1 1.9 2.2 3.5 5.0 4.5 
16 Machinery, electrical equipment  0.3 0.2 0.3 5.3 1.6 1.8 2.0 
17 Transport equipment  0.1 0.0 0.0 0.4 3.7 2.3 1.1 
18 Precision equipment  0.0 0.3 0.2 0.9 0.5 0.8 0.6 
19 Arms and ammunition  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
20 Miscellaneous manufactured 
articles  0.2 0.0 0.2 0.2 0.2 0.1 0.2 
21 Works of art, etc.  0.0 0.0 0.0 0.0 0.0 0.0 0.1 
Other   
7.8 6.0 5.1 0.8 0.7 0.2 0.0 
Source:  WTO calculations, based on UN Comtrade Database.  
  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 98 - 
 
 Table A1. 2 Merchandise imports, by HS section and major HS chapter, 2013 -19 
HS 
section/chapters/subheadings  2013  2014  2015  2016  2017  2018  2019  
Total imports (USD million)  12,009.1  16,231.5  16,913.3  15,695.7  19,253.5  19,345.5  18,577.9    
(% of total imports)  
01 Live animals and products  0.9 0.8 0.8 0.8 0.6 0.7 0.8 
02 Vegetable products  1.3 1.2 1.3 1.8 1.9 1.5 1.9 
03 Fats and oils  3.7 3.7 3.5 3.5 3.6 3.0 2.9 
04 Prepared food, beverages and 
tobacco  2.6 3.4 5.7 12.8 8.8 8.2 6.5 
05 Mineral products  16.8 19.8 14.2 12.9 19.2 21.4 20.4  
27 Mineral fuels and oils  15.2 17.7 12.0 11.3 18.6 20.8 19.8  
2710 Petroleum oils 
other than crude  14.2 16.5 10.7 10.5 17.6 20.0 18.8 
06 Chemicals and products thereof  6.8 6.2 6.4 7.8 7.6 8.3 9.4  
30 Pharmaceuticals  2.1 1.8 1.7 2.2 2.7 2.8 3.0 
07 Plastics and rubber  4.9 3.9 4.1 4.6 4.4 5.0 5.3  
39 Plastics and articles 
thereof  3.8 3.1 3.1 3.7 3.6 4.2 4.4 
08 Raw hides and skins; leather, 
furskins and articles thereof  0.2 0.2 0.2 0.3 0.4 0.4 0.5 
09 Wood, cork, straw  0.1 0.2 0.2 0.2 0.2 0.2 0.2 
10 Pulp of wood; paper and 
paperboard  1.4 1.2 1.4 1.5 1.5 1.6 1.9 
11 Textiles and textile articles  6.2 4.2 2.8 5.4 7.5 9.4 11.2  
55 Man -made staple 
fibres  4.0 2.2 1.4 2.8 3.5 4.8 4.6 
12 Footwear, headgear, etc.  0.4 0.3 0.3 0.3 0.4 0.5 0.5 
13 Articles of stone, plaster, 
cement  1.3 1.2 1.4 2.0 1.4 1.4 1.4 
14 Precious stones and metals, 
pearls  0.00 0.01 0.01 0.01 0.01 0.03 0.01 
15 Base metals and articles 
thereof  11.5 11.3 11.6 10.6 8.6 9.2 9.1 
 
72 Iron and steel  5.6 6.2 6.2 5.5 4.6 5.0 5.0  
73 Articles of iron and 
steel 4.6 3.7 4.0 3.7 2.8 2.8 2.6 
16 Machinery, electrical equipment  16.2 18.0 18.7 17.3 15.7 15.8 16.1  
84 Machinery and 
mechanical appliances, 
parts thereof  11.5 13.1 11.2 10.1 8.8 9.4 9.3 
 
85 Electrical machinery 
and parts thereof  4.7 4.9 7.5 7.2 6.8 6.4 6.7 
17 Transport equipment  22.5 14.6 23.7 15.8 14.7 10.8 9.5  
87 Vehicles, parts thereof  14.4 14.0 15.4 15.5 11.5 7.6 6.1  
8703 Motor vehicles 
for the transport of 
persons  3.8 3.7 2.6 2.4 1.3 1.2 1.2 
 
8704 Motor vehicles 
for the transport of 
goods  6.2 5.5 6.0 5.9 4.2 1.7 0.8 
 
8711 Motorcycles  1.7 1.6 1.9 2.5 2.2 2.0 2.0 
18 Precision instruments  0.9 0.9 0.9 0.8 1.3 1.1 1.1 
19 Arms and ammunition  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
20 Miscellaneous manufactured 
articles  1.3 1.1 0.9 1.1 1.6 1.5 1.5 
21 Works of art, collectors' pieces 
and antiques  0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Other   
1.0 8.0 2.1 0.4 0.6 0.1 0.0 
Source:  WTO Secretariat calculations, based on UN Comtrade Database.  
  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 99 - 
 
 Table A1. 3 Merchandise exports, by destination, 2013 -19 
  2013  2014  2015  2016  2017  2018  2019  
Total exports (USD million)  11,436  11,452  11,432  11,673  13,879  16,672  17,997   
(% of total)  
Americas  0.3  0.7  1.0  2.0  2.8  3.7  5.5  
 United States  0.1  0.4  0.5  1.3  2.0  3.0  4.6  
 Other America  0.2  0.3  0.5  0.7  0.7  0.8  0.9  
 Canada  0.0  0.0  0.1  0.3  0.4  0.5  0.6  
Europe  1.8  2.5  3.1  5.3  11.1  16.3  18.7  
 EU-28 1.8  2.4  3.0  5.2  10.9  16.0  18.5  
 Germany  0.2  0.6  0.7  1.5  2.6  3.0  3.6  
 Spain  0.4  0.3  0.3  0.5  1.1  1.9  3.1  
 United Kingdom  0.5  0.5  0.3  0.6  2.1  2.5  3.0  
 Netherlands  0.2  0.2  0.5  0.5  1.2  2.2  2.7  
 Belgium  0.0  0.1  0.2  0.4  1.0  1.3  1.3  
 Italy 0.1  0.2  0.2  0.4  0.7  1.1  1.2  
 Poland  0.0  0.1  0.2  0.3  0.4  0.8  0.9  
 Denmark  0.0  0.0  0.1  0.1  0.6  0.8  0.8  
 France  0.0  0.1  0.1  0.4  0.5  1.0  0.7  
 EFTA 0.0  0.0  0.1  0.1  0.1  0.1  0.1  
 Other Europe  0.0  0.0  0.0  0.0  0.1  0.2  0.1  
Commonwealth of independent 
states (CIS)  0.3  0.2  0.1  0.3  0.2  0.2  0.2  
Africa  0.1  0.1  0.1  0.2  1.3  1.2  1.4  
Middle East  0.8  0.8  1.2  1.0  1.0  0.9  1.0  
 United Arab Emirates  0.4  0.3  0.8  0.6  0.5  0.5  0.6  
Asia 96.5  95.8  94.4  91.2  83.6  77.7  73.1  
 China  26.7  35.1  39.5  40.8  38.9  33.3  31.7  
 Japan  6.8  4.6  3.8  5.7  6.5  8.3  7.9  
 Other Asia  63.0  56.1  51.2  44.7  38.2  36.1  33.4  
 Thailand  40.2  32.7  29.3  19.2  19.4  18.3  17.9  
 India 7.1  7.3  8.4  8.9  5.1  3.4  3.5  
 Korea, Republic of  2.9  3.3  2.3  2.9  2.2  2.7  2.9  
 Hong Kong, China  3.3  3.0  2.4  1.7  0.6  3.4  1.8  
 Singapore  5.7  4.8  5.0  7.6  5.3  2.9  1.8  
 Viet Nam  0.7  0.9  0.5  0.6  0.9  1.3  1.3  
 Malaysia  2.1  2.2  1.4  1.2  1.4  1.6  1.1  
 Indonesia  0.3  0.7  1.2  1.0  0.9  0.7  0.9  
 Philippines  0.1  0.1  0.1  0.3  0.1  0.3  0.7  
Other  0.1  0.0  0.0  0.0  0.1  0.1  0.1  
Memorandum:         
ASEAN  49.2  41.5  37.5  30.1  28.0  25.2  23.8  
Source:  WTO Secretariat calculations, based on UN Comtrade Database.  
  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 100 - 
 
 Table A1. 4 Merchandise imports, by origin, 2013 -19 
  2013  2014  2015  2016  2017  2018  2019  
Total imports (USD million)  12,009.1  16,231.5  16,913.3  15,695.7  19,253.5  19,345.5  18,577.9   
(% of total)  
Americas  1.4  3.3  1.0  3.2  5.6  2.5  2.8  
 United States  0.9  3.0  0.6  1.4  3.6  1.7  1.9  
 Other America  0.5  0.3  0.4  1.8  2.0  0.9  0.9  
 Brazil  0.1  0.1  0.1  0.7  1.2  0.5  0.5  
 Canada  0.1  0.1  0.1  0.2  0.3  0.2  0.3  
Europe  2.2  2.0  2.3  2.9  4.8  4.8  5.1  
 EU-28 2.1  1.8  2.1  2.7  4.4  4.4  4.7  
 France  0.3  0.2  0.6  0.5  1.1  1.1  1.7  
 Germany  0.2  0.4  0.5  0.5  1.1  1.0  1.1  
 Italy 0.8  0.6  0.3  0.3  0.7  0.6  0.5  
 United Kingdom  0.2  0.1  0.1  0.2  0.3  0.4  0.3  
 EFTA 0.1  0.1  0.1  0.1  0.1  0.1  0.2  
 Other Europe  0.0  0.1  0.1  0.1  0.3  0.2  0.3  
 Turkey  0.0  0.1  0.1  0.1  0.3  0.2  0.2  
Commonwealth of independent 
states (CIS)  0.3  0.2  0.2  0.3  0.6  0.3  0.4  
Africa  0.1  0.1  0.1  0.1  0.3  0.1  0.2  
Middle East  1.0  1.4  1.5  1.8  1.5  1.7  2.3  
 United Arab Emirates  0.6  0.7  0.7  0.9  0.5  0.4  1.1  
 Saudi Arabia, Kingdom of  0.2  0.5  0.4  0.6  0.6  0.8  0.8  
 Iran 0.1  0.1  0.3  0.2  0.3  0.3  0.2  
Asia 95.0  93.0  94.9  91.7  87.1  90.5  89.2  
 China  30.5  31.0  38.0  34.4  31.8  32.2  34.7  
 Japan  13.2  10.2    9.1    8.0    5.5    3.6    2.7  
 Other Asia  51.3  51.9  47.8  49.2  49.8  54.8  51.8  
 Singapore  19.0  23.1  21.6  14.5  15.2  19.1  18.2  
 Thailand    8.6    9.8  11.6  12.7  11.3  13.4  11.7  
 Malaysia    3.6    6.0    3.1    4.4    5.2    4.2    5.1  
 Indonesia    2.8    3.3    3.5    3.8    4.8    4.8    4.9  
 India   3.1    4.1    2.8    7.0    5.1    5.1    3.8  
 Viet Nam    1.2    1.5    1.6    2.3    3.0    3.0    3.4  
 Korea, Republic of  11.7    2.8    2.4    3.0    2.7    2.3    2.4  
 Chinese Taipei    0.3    0.2    0.2    0.3    0.7    1.0    0.8  
 Australia    0.5    0.5    0.3    0.7    0.8    0.7    0.6  
 Philippines    0.2    0.1    0.1    0.1    0.2    0.2    0.3  
Other  0.0  0.0  0.0  0.0  0.0  0.0  0.1  
Memorandum:         
ASEAN  35.3  43.7  41.5  37.7  39.6  44.8  43.5  
Source:  WTO Secretariat calculations, based on data received from the authorities.  
 
  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 101 - 
 
 Table A2. 1 Major trade -related legislation  
Subject  Legislation  
Foreign trade  Export and Import Law, 2012  
 Foreign Exchange Management Law, 2012  
 Contract Act, 1872  
 Essential Supplies and Services Law, 2012  
Customs clearance  Sea Customs Act, 1878, Amendments 1949, 1950, 1953, 1956, 1959, 2015, 2018  
 Land Customs Act, 1924, Amendments 1953, 1956, 1959, 2015  
 Tariff Law, 1992  
Safeguard measures  Safeguard Law, 2019  
Special Economic Zones  Special Economic Zones Law, 2014  
Standards and technical 
requirements  Science , Technology and Innovation Law, 2018  
 Law on Standardization, 2014  
 National Food Law, 1997, Amendment 2013  
 National Drug Law, 1992, Amendment  2018 
 Regulations on Highly Controlled Drugs, 2003  
 Regulation on Cosmetic Products, 2010  
SPS requirements  Pesticide Law, 2016  
 Narcotic Drugs and Psychotropic Substances Law, 1993;  Law amending the Narcotic 
Drugs and Psychotropic Substances Law, 2018  
 Plant Pest Quarantine Law, 1993  
 Animal Health and Development Law, 1993; Animal Health and Development Law, 2020  
 Regulation for Importation and Exportation of Animals and Animal Products, 2002  
 Protection of Wildlife, Wild Plants and Conservation of Natural Areas Law, 1994  
 Technical Regulation for Export and Import of Fishery Products, 2018  
Labelling requirements  Traditional Drug Law, 1996  
 National Food Law, 1997, Amendment 2013  
 National Drug Law, 1992, Amendment 2018  
 Consumer Protection Law, 2019  
Taxation  Union Taxation Law (yearly)  
 Commercial Tax Law, 1990  
 Income Tax Law, 1974  
 Specific Goods Tax Law, 2016  
 Myanmar Stamp Act, 1899  
 Tax Administration Law, 2019  
 Court -Fees Act, 1870  
State trading or 
state-owned enterprises  Special Company Act, 1950  
 State -Owned Economic Enterprise Law, 1989, Amendment 1997  
Competition policy  Myanmar Competition Law, 2015 
 Consumer Protection Law, 2019  
Intellectual property 
rights protection  Copyright Law, 2019  
 Patent Law, 2019  
 Trademark Law, 2019  
 Industrial Design Law, 2019  
 Plant Variety Protection Law, 2017; New Plant Variety Protection Law, 2019  
 Television and Video Law, 1996, Amendment 2018  
 Motion Picture Law, 1996 
 Computer Science Development Law, 1996  
 Broadcasting Law, 2015, Amendment 2018  
 News Media Law, 2014  
 Printing and Publishing Law, 2014  
Sectoral agriculture  Fertilizer Law, 2002, Amendment  2015 
 Agricultural Produce Markets Act, 1941  
 Seed Law, 2011, Amendment 2015; Regulations for the Seed Law, 2016  
 Pesticide Law, 2016 
 Plant Pest Quarantine Law,  1993 
 Farmland Law, 2012; Law amending the Farmland Law, 2020  
 Law on Protection of the Farmer Right and Enhancement of their Benefits, 2013  
 Vacant, Fallow and Virgin Lands Management Law, 2012; Law amending the Vacant, 
Fallow and Virgin Lands Management Law, 2018  
 Plant Variety Protection Law, 2017; New Plant Variety Protection Law, 2019  
Fishing  Fishing Right of Foreign Fishing Vessels Law, 1989, Amendment 1993  
 Aquaculture Law, 1989  
 Myanmar Marine Fisheries Law, 1990, Amendment 1993  
 Freshwater Fisheries Law, 1991  
Forest  Forest Law, 2018  
 Protection of Biodiversity and Protected Area Law, 2018  
Mining  Myanmar Gems Law, 2019  
 Myanmar Mines Law, 1994, Amendment 2015  
 Myanmar Pearl Law, 1995, Amendment 2014  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 102 - 
 
 Subject  Legislation  
Energy  Petroleum and Petroleum Product Law, 2017  
 Oil Field Act, 1918, Amendment 2010  
 Atomic Energy Law, 1998  
 Oil Resources (Development Regulation) Act, 1957, amended in 1969  
 Boiler Law, 2015  
 Electricity Law, 2014; Myanmar Electricity Rules, 2015  
Banking  Central Bank of Myanmar Law, 2013  
 Foreign Exchange Management Regulation, 2014  
 Saving Bank Law, 1992; Law Amending the Saving Bank Law, 2015  
 Foreign Exchange Management Law, 2012; Law amending the Foreign Exchange 
Management Law, 2015; Foreign Exchange Management Regulation, 2014  
 Financial Institutions Law, 2016 
Insurance  Insurance Law, 1993  
 Insurance Business Law, 1996; Law amending the Insurance Business Law, 2015  
Securities  Securities Exchange Law, 2013  
Telecommunications  Telecommunications Law, 2013, Amendment 2017  
 Myanmar Wireless Telegraphy Act, 1934  
 Electronic Transaction Law, 2004, Amendment 2014  
 Licensing Rule, 2014  
 Interconnection Rules, 2015  
 Competition Rules, 2015  
 Numbering Rules, 2015  
 Spectrum Rules, 2016  
Maritime transport  Myanmar Merchant Shipping Act, 1923, Amendment 2007  
 Burma Registration of Ships Act, 1841, Amendment 2003  
 Shipping Administration Act, 1954  
 Bill of Lading Act, 1856  
 Carriers Act, 1865  
 Burma Carriage of Goods by Sea Act, 1925  
 Sea Shipping Agreements Act, 1952  
 Inland Vessel Law, 2015  
 Myanmar Coastal and Inland Water Transport Service Licence Law, 2015  
 Myanmar Territorial Sea and Maritime Zones Law, 2017  
 Multimodal Transport Law, 2014  
 Myanma Port Authority Law, 2015  
 Conservation of Water Resources and Rivers Law, 2017  
 Myanmar Lighthouse Act, 2016  
 Inland Water Transport Law, 2017  
Port services  Ports Act, 1908  
Air transportation  Aircraft Act, 1934, Amendment 2013  
 Aircraft Rules, 1937 and 2018  
 Law Relating to International Interests in Mobile Equipment and Aircraft Equipment, 2014  
 Carriage by Air Act, 1934  
 Aircraft (Public Health) Rules, 1946  
Tourism  Myanmar Tourism Law, 2018  
Investment  Myanmar Investment Law, 2016, Amendment 2019  
 Myanmar Investment Rules, 2017, Amendment 2018  
 Special Company Act, 1950  
 Control of Money Laundering Law, 2002  
 Myanmar Companies Law, 2017  
 Myanmar Partnership Act, 1932; Law amending the Partnership Act, 1989  
 Myanmar Arbitration Law, 2016  
 Private Industrial Enterprise Law, 1990  
 Myanmar Accountancy Council Law, 2015, Amendment 2019  
 Small and Medium Enterprise Development Law, 2015  
 Insolvency Law, 2020  
 Industrial Zone Law, 2020  
Road and bridges  Highways Law, 2000, Amendments 2014 and 2015  
Source:  Information provided by the authorities.  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 103 - 
 
 Table A2. 2 Main trade -related ministries and agencies  
Department/agency  Main responsibility  
Ministry of Commerce  Policy regulation, policy coordination, and implementation for trade -
related issues  
Ministry of Planning, Finance  and 
Industry  Formulation of trade policy and national development plan, budget, 
taxation, customs, revenue appeal , industrial (SME) development  
Central Bank of Myanmar Preserve and maintain domestic price stability  
Central Statistical Organization  Statistics  
Ministry of Foreign Affairs  Foreign affairs  
Ministry of Agriculture , Livestock  and 
Irrigation  Agricultural policies and plans, protecting health (human, animal, and 
plant), trade and investment , livestock development, animal health care, 
disease control, fisheries, fishery economy management development, 
conservation, food security and food safety aspects, monitoring – control 
and surveillance, aquatic animal health and disease control, aquacult ure 
development, conformity assessment development for trade facilitation, 
development of cooperative associations and cottage industries (micro 
enterprises)  
Ministry of Transport and 
Communication  Transport, p ostal, and telecommunications services  
Ministry of Natural Resources and 
Environmental Conservation  Environmental policies, forestry, mining , issuing of licences to mineral 
explorations, conducting environmental impact assessments  
Ministry of Electric ity and Energy Generation, transmission, and distribution of electricity;  petrol and 
petrochemical sectors  
Ministry of Health  and Sports  Public health and sports  
Ministry of Investment and Foreign 
Economic Relations  Domestic and foreign investment, foreign economic relations  
Ministry of Construction  Infrastructure construction, urban and housing development  
Ministry of Hotels and Tourism  Tourism development  
Source:  Information provided by the authorities.  
  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 104 - 
 
 Table A2. 3 Sectors restricted regarding investment  
Sector  
Investment activities allowed to be carried out only by the State  
Manufacture of products for security and defence specified by Government notifications  
Manufacture and related services of arms and ammuni tion for national defence  
Issuing national postage stamps; establishment and hiring of post offices and post boxes that are only to be 
performed by the post office operator on behalf of the State  
Air traffic services  
Pilotage services  
Management of natural forests and forests, except the business relating to reduction of carbon emission  
Feasibility studies and production of radioactive metals, such as uranium and thorium  
Administration of the electric power system  
Inspection of elect rical works  
Investment activities that are not allowed to be carried out by foreign investors  
Publishing and distribution of periodicals in ethnic languages, including Myanmar  
Freshwater fisheries and relevant services  
Establishment of a quarantine station for the exportation and importation of animals (the Livestock Breeding 
and Veterinary Department shall undertake inspection of animals and issuance of permits)  
Pet-care services  
Manufacture of forest products from forest areas and government -administered natural forests  
Prospecting, surveying, and performing feasibility studies and developing minerals for small and medium -
scale businesses in accordance with the Mines Law  
Refinement of minerals by small - and medium -scale enterprise s 
Performing "shallow oil wells up" (exploration and production of oil in shallow wells up to 1,000 feet in 
onshore areas)  
Printing and issuing stickers for visa and stay permits for foreigners  
Prospecting, exploration, and production of jade/gemstones  
Tour-guide services  
Mini-markets, convenience stores (floor area must be above (100 ft. x 100 ft.) 10,000 square feet or 
929 m2) 
Investment activities allowed only in the form of a joint venture with any citizen -owned entity or 
any Myanmar citizen  
Construction for fish  landing sites/ fishing  harbours and fish auction  markets  (this shall be carried out in 
accordance with the laws, procedures, directives, and regulations of the Fishery Department ) 
Research activities related to fishery  (this shall be carried out in accordance with the laws, procedures, 
directives, and regulations of the Fishery Department ) 
Veterinary clinics (this shall be carried out in accordance with the laws, procedures, directives, and 
regulations of the Livestock Breedi ng and Veterinary Department ) 
Cultivation of crops on agricultural land, distribution of them to the local market, and export of them  
Manufacture and domestic distribution of plastic products  
Manufacture and domestic distribution of chemicals, based on available natural resources  
Manufacture and domestic distribution of flammable solid, liquid, gaseous fuels, and aerosol (acetylene, 
gasoline, propane, hair sprays, perfumes, deodorants, insect sprays)  
Manufacture and domestic distribution of oxidants (ox ygen, hydrogen peroxide), compressed gases 
(acetone, argon, hydrogen, nitrogen, acetylene)  
Manufacture and domestic distribution of corrosive chemicals (sulphuric acid, nitric acid) 
Manufacture and distribution of industrial chemical gases, including com pressed, liquefied, and solid forms  
Value -added manufacturing and domestic distribution of cereal products, such as biscuits, wafers, and all 
kinds of noodles and vermicelli  
Manufacture and domestic distribution of all kind of confectionery, including sweets, cocoa, and chocolate  
Processing, canning, manufacturing, and marketing of food products, except milk and dairy products  
Manufacture and domestic distribution of malt and malt liquors and non -aerated products  
Manufacture,  distilling, blending, rectifying, bottling, and domestic distribution of all kinds of spirits, alcohol, 
alcoholic beverages, and non -alcoholic beverages  
Manufacture and domestic distribution of all kinds of purified ice  
Manufacture and distribution of p urified drinking water  
Manufacture and domestic distribution of all kinds of soap  
Manufacture and domestic wholesale of all kinds of cosmetic products  
Development, sale, and lease of residential apartments and condominiums  
Local tour services  
Agencies that transport patients to overseas hospitals  
Investment activities to be carried out with the approval of the relevant ministries  
Manufacture and distribution of medicines that are produced by using narcotic drugs and psychotropic 
substances  (Ministry of Home Affairs)  
Cross -ownership between print media and broadcasting media services  (Ministry of Information)  
Publishing of periodical newspapers in foreign languages  (Ministry of Information)  
Broadcasting FM radio pro grammes  (Ministry of Information)  
Broadcasting Direct to Home programmes  (Ministry of Information)  
Broadcasting DVB -T2 Programmes  (Ministry of Information)  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 105 - 
 
 Sector  
Cable TV (Ministry of Information)  
Investment relating to fisheries resources and fish species  (Ministry of Agriculture, Livestock and Irrigation 
(MOALI))  
Marine fishing (MOALI)  
Manufacture and distribution of veterinary biological products  (in accordance with the laws, procedures, 
directives, and regulations of the Livestock Breeding and Veterinary Department (LBVD)  of the MOALI)  
Manufacture and distribution of veterinary medicines  (this shall be carried out in accordance with the laws, 
procedures, directives, and regulations of the LBVD of the MOALI)  
Commercial livestock farming (in accordance with the laws, procedures, directives, and regulations of the 
LBVD of the MOALI ) 
Breeder farms and hatcheries (poultry)  (in accordance with the laws, procedures, directives and regulations 
of the LBVD of the MOALI) 
Genetic research, genetic conservation, and distribution of animal breeds  (in accordance with the laws, 
procedures, directives, and regulations of the LBVD of the MOALI ) 
Importation, production, and marketing of animal breeds (breeding animals, froze n semen straws, and 
embryos)  (in accordance with the laws, procedures, directives, and regulations of the LBVD of the MOALI ) 
Laboratory services for the safety of animal feeds and animal products  (in accordance with the laws, 
procedures, directives, and r egulations of the LBVD of the MOALI)  
Laboratory services for diagnosing animal diseases (in accordance with the laws, procedures, directives, and 
regulations of the LBVD of the MOALI)  
Services on research and surveillance for animal health  (in accordance with the laws, procedures, directives, 
and regulations of the LBVD of the MOALI)  
Import, production, domestic marketing, and re -export of seed (MOALI)  
Import, production, and distribution of new species of plants (MOALI)  
Production, storage, distribution, and export of agricultural pesticides (including insecticides, hormones, and 
weed killers), fertilizer, etc. (MOALI)  
Production and export of hybrid seeds (MOALI)  
Laboratory services for agriculture (MOALI)  
Research on agriculture and agri cultural products (MOALI)  
Production of seasonal crops (MOALI)  
Inspections regarding vehicle registration  (Ministry of Transport and Communications (MOTC))  
Motor -vehicle driving training school businesses (MOTC)  
Construction of new railway tracks, stations, and buildings related to train operation (MOTC)  
Train operation (MOTC)  
Manufacture and maintenance of locomotives, carriages, wagons, and spare parts, and maintenance of 
railways (MOTC)  
Generation of electric power to be used for train operation (MOTC)  
Dry-port services relevant to rail transport (MOTC)  
Postal services (MOTC)  
Telecommunication services (MOTC)  
Production and distribution of satellite communication items (MOTC)  
Production and distribution of radar communication items and related equipment (MOTC)  
Production and distribution of radio communication items (MOTC)  
Production and domestic marketing of mobile handsets and telephones (MOTC)  
Civil aviation training services (MOTC)  
Aircraft repair and maintenance services (MOTC)  
Airport hotel services (MOTC)  
Ground -handling services (MOTC)  
Selling and marketing of air transport services (MOTC)  
Computer reservation system services (MOTC)  
Aircraft leasing without crew services (MOTC)  
Aircraft leasing with crew services (MOTC)  
Air freight forwarding services (MOTC)  
Aircraft line maintenance services (MOTC)  
Ramp -handling services (MOTC)  
Passenger -handling services (MOTC)  
Baggage -handling services (MOTC)  
Cargo -handling services (MOT C) 
Refuelling services (MOTC)  
Airport security services (MOTC)  
Airport construction, maintenance, management, and operation (MOTC)  
Domestic air transport services (MOTC)  
International air transport services (MOTC)  
Leasing of aircraft -related items (MOTC)  
Maritime education and training centres (MOTC)  
Shipyards capable of operating for the building and repairing of ships and floating structures (MOTC)  
Coastal and inland water transport services for passengers (MOTC)  
Coastal  and inland water transport services for cargo (MOTC)  
Supporting services for water transport (MOTC)  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 106 - 
 
 Sector  
International transport services for passengers (not including coastal) (MOTC)  
International transport services for cargo (not including coastal) (MOTC)  
Vessel leasing without crew (MOTC)  
Vessel leasing with crew (MOTC)  
Tow boat and tugboat services (MOTC)  
Ship demolition services (MOTC)  
Brokerage services for ships (MOTC)  
Survey and inspection services for ship's conformity assessmen t (MOTC)  
Construction of switchbacks/slipways, dockyards, wet/dry dockyards, landing and mud docks (a narrow 
basin at foreshore area for docking), bank boundary or waterfront boundary, etc. (MOTC)  
Construction of warehouses, tanks, container yards, and p ort-related infrastructure at the bank boundary 
and waterfront boundary, etc. (MOTC)  
Construction of inland river ports (MOTC)  
Conservation works and improvement works of waterways (MOTC)  
Expansion of port areas and port limit areas (MOTC)  
Services for ports and waterways (MOTC)  
Services for the salvage of sunken ships (MOTC)  
Shipping agency services (MOTC)  
Deep-sea ports and international multi -purpose ports (MOTC)  
Logging in forest lands and land administered by the Government (Ministr y of Natural Resources and 
Environmental Conservation (MONREC))  
Establishment of forest plantations (teak, hardwood, rubber, bamboo, cane, etc.) (MONREC)  
Wood -based industry and related businesses with the implementation of forest plantations (MONREC)  
Eco-tourism based on forest areas and natural land (MONREC)  
Reproduction and distribution of genetically modified organisms and living modified organisms for 
commercial purposes (MONREC)  
Advanced technical research and commercial activities in the production of improved valuable and rare tree 
species, conservation, and tissue culture production (MONREC)  
Development of advanced technology, research, and human resources in the forestry sector (MONREC)  
Importing of wildlife animals and plants for  breeding and production, distribution locally or overseas, 
through import and export for commercial purposes (MONREC)  
Prospecting, surveys, feasibility studies, and exploration with foreign investment for the large -scale 
production of minerals (MONREC)  
Prospecting, surveys, feasibility studies, and exploration with citizen investment for the small -, medium -, 
and large -scale production of minerals (MONREC)  
Manufacture and marketing of gems, jewellery, and finished products with foreign investment (MONREC ) 
Extraction of rough gems, making finished gems, sale and purchase of rough gems, finished gems, jewellery 
or substances made of gems with citizen investment or with foreign investment (MONREC)  
Pearl culturing and production (MONREC)  
Businesses that produce ozone -depleting substances (MONREC)  
Large -scale manufacturing of pulp for paper (MONREC)  
Large -scale power projects (power projects of more than 30 MW according to the Electricity Law) (Ministry 
of Electricity and Energy (MOEE))  
All works of electricity to be connected with the power system (MOEE)  
Import, production, construction, and installation of equipment, accessories, and parts of installations for 
the construction of various kinds of offshore drilling (MOEE)  
Construction and implementation of storage tanks, loading ports, pipelines, related machinery and 
equipment, and construction of buildings for the import, transport, storage, distribution, and sale of oil, gas, 
and petroleum products (MOEE)  
Construction of va rious types of refineries, maintaining and upgrading of old refineries, and implementation 
of works (MOEE)  
Import, production, construction, and installation of equipment, accessories, and parts of installations for 
exploring of oil and gas by geological, geophysical, and geochemical methods, etc. (MOEE)  
Import, production, construction and installation of equipment, accessories, and part of installations for 
exploiting, producing, and researching of oil and gas (MOEE)  
Import, production, cons truction, and installation of equipment, accessories, and parts of installations for 
transporting and constructing pipeline networks for oil and gas (MOEE)  
Manufacture of vaccines (Ministry of Industry)  
Retail services (MOC)  
Wholesale services (MOC)  
Private hospital services (Ministry of Health and Sports)  
Private general health services (Ministry of Health and Sports)  
Private mobile health services (Ministry of Health and Sports)  
Private care shelter services (Ministry of Health and Sports)  
Private traditional hospitals (Ministry of Health and Sports)  
Private traditional clinics (Ministry of Health and Sports)  
Manufacture of private traditional medicine and medical product (Ministry of Health and Sports)  
Manufacture of traditional drugs (M inistry of Health and Sports)  
Trade of traditional pharmaceutical raw materials (herbal items) (Ministry of Health and Sports)  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 107 - 
 
 Sector  
Traditional herbal cultivation and production (Ministry of Health and Sports)  
Traditional medicine research and laboratories ( this business shall be carried out together with the Research 
and Development Division of the Traditional Medicine Department or experts from the Department of 
Medical Research) (Ministry of Health and Sports)  
Research on vaccine and diagnostic test kit p roduction (this business shall be carried out together with the 
Vaccine Research Division of the Department of Medical Research) (Ministry of Health and Sports)  
All roads administered by Ministry of Construction, all parallel roads to be constructed, city bypass roads to 
be newly constructed on those roads as necessary, all roads to be linked with those roads (Ministry of 
Construction shall administer the road area and approve all matters to be carried out in the road area) 
(Ministry of Co nstruction)  
Construction of elevated expressways, tunnels, inner ring roads, outer ring roads, interchanges, 
underpasses, overpasses or flyovers, semi -underground roads, and submersible tunnels (Ministry of 
Construction)  
Construction of bridges over 180 ft. (Ministry of Construction)  
Production and domestic marketing of bridge connection items (PC strand, PC bar, anchors, etc.), steel 
frames, bally frames, plate girders, steel trusses, bridges, and concrete and steel structures, etc. (Ministry 
of Constru ction)  
Urban development of more than 100 acres (Ministry of Construction)  
Building and marketing of residential apartments of more than 50,000 m2 and affordable housing relating to 
industrial zones (Ministry of Construction)  
Urban redevelopment of more than four acres of land in the capital of the region or state, excluding Nay Pyi 
Taw, Yangon, and Mandalay  (Ministry of Construction)  
Development of new cities/towns (Ministry of Construction)  
Source:  MIC Notification No. 15/2 017. 
  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 108 - 
 
 Table A2. 4 Sectors promoted for investment  
Sector  
Agriculture and its related services (except cultivation and production of tobacco and Virginia 
tobacco)  
Cultivation of crops, varieties of beans, and oil-bearing crops, except paddy  
Cultivation and production of paddy  
Cultivation of vegetables, cucumbers, roots, and tubers  
Cultivation of sugarcane  
Cultivation of fibre plants (cotton, jute, roselle fibre, and other fibre plants)  
Cultivation of annual crops  
Cultivation of grapes (perennial crops)  
Cultivation of tropical zone and temperate zone fruit (bananas, mangos, durian, rambutan, papayas, 
pineapples, dragon fruit, tamarind, and other tropical and temperate zone fruit, such a s custard apples, 
jackfruit, mangosteen, longan, avocados, figs, and date palms)  
Cultivation of lemons, limes (including pomelos, sweet limes, and oranges)  
Cultivation of nuts (guava, palm, damson, apple, and lychee, and cultivation of other nuts like pe anuts)  
Cultivation of other tree and bush fruit and nuts  
Cultivation of oil -bearing crops  
Cultivation of cordial plants (coffee, tea, cocoa, and other cordial plants)  
Seasoning plants, scented plants, and inhalant and herbal plants (pepper, sweet chili, spicy chili, nutmeg, 
ginger, turmeric, and other seasoning plants)  
Growing of other perennial crops  
Reproduction of plants  
Support activities for crop production  
Post-harvest crop activities  
Modification of seeds to reproduce plants  
Services f or weeding and disinfecting  
Services for harvesting crops with machines  
Services for grinding and producing crops  
Services for watering for crops  
Services for drying crops  
Services for storage of farm crops  
Services for laboratory tests on farm crops  
Services for soil -testing  
Services for renting machines for agriculture  
Services e stablishing the infrastructure for the wholesale marketing of agricultural products  
Services to support the cultivation and production of crops (service for crops a fter the harvesting period, 
service for the production of seeds, other services)  
Plantation and conservation of forests, and other businesses with forests  
Forest plantation (including under a contract system)  
Production of teak  
Production of rubber wood  
Livestock production and breeding, and production of fishery products, and their related services  
Dairy cattle farming, reproduction, and production  
Farming of horses and other equine animals  
Farming, reproduction, and production of sheep a nd goats  
Farming, reproduction, and production of swine  
Farming, reproduction, and production of poultry  
Farming of other animals  
Mixed farming  
Supporting activities for animal production  
Breeding and production of pearls  
Breeding and production of freshwater and marine products  
Manufacturing (except manufacturing of cigarettes, liqueurs, beers, and other products harmful 
to health)  
Slaughtering, processing, and packing of meat (except chicken, ducks, and birds bred in -house)  
Slaught ering, processing, and packing of animals for eggs or meat  
Production, processing, and freezing of fish and fishery products  
Production of canned fish  
Value -added production of shellfish and molluscs, such as prawns and crabs  
Value -added production, including production of fish -slices  
Production of seaweed, moss, etc.  
Production of animal medicines  
Processing vegetables and fruit for long -term storage  
Production of canned vegetables and fruit  
Production of edible oils and fats from other vegetables and animals not elsewhere specified  
Production of edible oils and fats from vegetables  
Production of bread and food from coconut oil, kernel, and coconut  
Production of palm oil  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 109 - 
 
 Sector  
Production of maize oil  
Production of edible oils and fats from animals  
Production of edible oils and fats from other vegetables and crops not expressly specified (nuts that could 
produce fats, production of food and powder from crop seeds, production of margarine, production of similar 
mixed foods,  production of mixed fat to be used for frying)  
Production of fresh milk and dairy products  
Production of milk powder, sweetened creamers  
Production of other dairy products  
Grain milling (except rice and maize)  
Grain milling of rice/maize and production of rice -flour/maize flour  
Bakery products  
Production of sugar  
Manufacture of cocoa, chocolate, and confectionery  
Manufacture of macaroni noodles, biscuits, dried cakes, and food with flour  
Production of prepared meals and dishes  
Production  of coffee, tea, and traditional medicinal plants  
Production of seasoning, sauces, and other objects used for cooking (e.g. production of food including 
mayonnaise, mustard, rice -flour; production of mustard, rice -flour, vinegar; production of emulated ho ney 
with smoked sugar; production of edible salt, such as iodine salt; production of energy drinks)  
Production of animal feed  
Production of flaked wood (production of wood -based products, such as plywood, fibre board (horizontal), 
vertical board (wood pieces))  
Production of finished wood products for buildings  
Production of boxes from wood  
Production of other objects from wood (production of products with raw materials such as cork, hay, water 
hyacinth, and dried banana tree by folding many layers, twisting, entwining, and weaving)  
Furniture -making from wood (including bamboo and cane)  
Production of soap, soap powder, perfume, and cleaning materials  
Spinning, weaving, dyeing, and finishing  
Production of rope, varieties of rope and net  
Production of clothes  
Production of women's underwear  
Production of hats  
Production of bags, including luggage, handbags, and haversacks  
Production of sport items  
Production of shoes  
Production of finished leather products  
Production of leather baggage and handbags  
Processing and production of wool and fur  
Manufacture of plastic products  
Manufacture of products for household and personal use  
Manufacture of pulp, paper, and paper board  
Production of fertilizer and nitrogen compounds  
Production of insecticides and chemical products to be used in farming  
Production of fibres (emulated fibre)  
Production of medicines, chemical products for medicines and botanical products  
Manufacture of tyres  
Production and revision of rubber tyres an d tubes  
Production of concrete, cement, limestone, brick, ceramic, and plaster  
Manufacture of construction materials  
Manufacture of plastic products for construction businesses (tanks, water containers, reservoirs)  
Production of iron and steel  
Manufacture of refined metals  
Manufacture of jade (fine) and jewellery  
Manufacture of computer, electronic, and optical products  
Manufacture of electric motors, generators (generating electricity), transformers (diode), and electricity 
distributing and control apparatus  
Manufacture of consumer electronics (video machines, TV equipment, broadcast studio equipment)  
Manufacture of telecommunication equipment (production of telephone, fax, wireless, private branch 
exchange)  
Manufacture of  electronic indicators and other components  
Manufacture of data cables for communication businesses  
Manufacture of batteries and accumulators  
Manufacture of wiring and wiring devices  
Manufacture of aluminium and related materials  
Manufacture of glass and glass products  
Manufacture of glass fibre  
Manufacture of firming machines  
Manufacture of different types of vehicles  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 110 - 
 
 Sector  
Production of bodies (coachwork) for motor vehicles and trailers  
Production of vehicle -related fixtures and p arts of machines  
Production of motorcycles (including engines and spare parts)  
Production of machinery and equipment  
Production of general -purpose machinery  
Building of ships and floating structures  
Building of pleasure and sporting boats  
Production of railway locomotives, carriages, railway road frames, and rolling stock  
Manufacture of aircraft, crafts for aviation and related fixtures  
Manufacture and sale of fuselage, engines, parts, and related fixtures  
Production of petroleum chemica l items  
Production of chemical items  
Manufacture of rubber -based products  
Production of engine oils  
Production of traditional medicines  
Production and supply of medical equipment  
Establishment of industrial zones (the developer shall construct, proportionate to the industrial zone, 
roads and open spaces, water supply, electricity, hospitals or clinics, administrative offices, fire stations, 
mechanical institutes, park areas, industrial hazardous waste management, and industrial areas, in 
accordance with the standards of zone)  
Establishment of new urban areas (the developer shall construct, proportionate to the urban area, roads 
and open spaces, water supply, electricity, hospitals or clinics, administrative offices, fire stations, scho ols, 
markets, telecommunication areas, and park areas, in accordance with the standards of the urban area)  
City development activities  
Water supply  
Water supply through waste -water purification  
Waste collection  
Building and leasing of affordable housing  
Public transport in/out of the city  
Construction of roads, bridges, and railway lines  
Construction of new highways and bridges on those roads  
Construction of railway lines  
Construction of flight runways  
Upgrading the bridges and hi ghways, and construction of tunnels  
Construction of seaports, river ports, and dry ports  
Management, operation, and maintenance of airports  
Maintenance of aircraft  
Supply and transport services  
Public transport via train  
Train cargo transport  
Train cargo transport with containers  
Public transport by road  
Services for storage of cargo by road  
Inland water transport  
Cargo services via inland water transport  
Domestic air transport for passengers  
International air transport for passengers  
Services for constructing and hiring warehouses, silos, and tanks  
Establishment of cold chains  
Services for packing goods  
Power generation, transmission, and distribution  
Production of renewable energy  
Power generation, trans mission, and distribution using solar, wind, or geothermal power  
Engineering services for power generation and transmission using solar, wind, or geothermal power  
Telecommunication businesses  
Installation of fibre pipelines, telecommunication and power transmission lines, and construction of 
telecommunication towers  
Business related to regional fibre pipelines  
Telecommunication services  
Education services  
Private schools  
Schools that apply the international curriculum  
Technology and vocational institutes  
Higher education services  
Sport education services  
Training for civil aviation  
Training and developing human resources supporting health services  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 111 - 
 
 Sector  
Health services  
Hospital services  
Medical laboratory services  
Traditional hospital services  
Private clinic services  
Manufacture of veterinary medicines  
Information technology services  
Services for information and technology infrastructure  
Software development  
Hotel and tourism  
Construction services for hotels and resorts  
Transport services for tourists and sight -seeing  
Eco-tourism businesses  
Science research development business  
Science research and development projects for agriculture and breeding  
Research for medical education and medicine  
Research for industrial development, engineering, and technology  
Research for post -harvesting technology  
Preliminary research on agricultural science (services for practicing agriculture, technology, crop nurseries, 
forest  plantations, animal husbandry, fish culture)  
Research on traditional medicine and laboratory services  
Research on geology science  
Source:  MIC Notification No. 13/2017.  
  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 112 - 
 
 Table A3. 1 MFN applied summary, 2020  
  Number 
of lines  Average 
(%) Range (%)  Standard 
deviation  Duty 
free 
(%)       
Total  11,167  7.1 0-50 7.3 5.0 
HS 01 -24 1,887  9.7 0-50 8.1 10.7 
HS 25 -97 9,280  6.5 0-40 6.9 3.9 
By WTO category       
WTO agricultural products  1,514  9.9 0-50 8.9 9.4 
   Animals and products thereof  155 9.4 0-15 6.9 33.5 
   Dairy products  45 3.4 3-5 0.8 0.0 
   Fruit, vegetables, and plants  440 11.5 0-30 7.3 16.8 
   Coffee and tea  43 17.6 5-20 3.1 0.0 
   Cereals and preparations  216 10.1 0-40 6.1 6.9 
   Oils seeds, fats, oil and their products  243 3.5 0-15 1.8 0.4 
   Sugars and confection ery 34 7.7 3-20 6.5 0.0 
   Beverages, spirits and tobacco  139 25.3 5-50 12.7 0.0 
   Cotton  5 3.8 3-5 1.0 0.0 
   Other agricultural products, n.e.s.  194 4.0 0-15 2.1 0.5 
WTO non -agricultural products  9,653  6.6 0-40 6.9 4.3 
   Fish and fishery products  454 8.1 0-15 3.7 13.0 
   Minerals and metals  1,569  4.3 0-30 3.6 4.8 
   Chemicals and photographic supplies  1,530  3.6 0-20 3.2 3.3 
   Wood, pulp, paper and furniture  598 7.6 0-20 6.3 5.5 
   Textiles  856 9.5 0-20 5.7 0.1 
   Clothing  351 16.3 3-20 5.2 0.0 
   Leather, rubber, footwear and travel goods  322 5.4 0-20 3.2 0.6 
   Non-electric machinery  1,334  3.5 0-15 2.3 8.8 
   Electric machinery  720 5.2 0-20 4.3 2.2 
   Transport equipment  1,072  13.2 0-40 13.0 5.8 
   Non-agricultural products, n.e.s.  800 6.2 0-30 5.1 0.3 
   Petroleum  47 1.6 1.5-3 0.4 0.0 
By HS section       
  01  Live animals and products  606 7.8 0-15 4.9 18.3 
  02  Vegetable products  579 8.7 0-30 7.3 15.5 
  03  Fats and oils  194 3.7 0-15 1.9 0.5 
  04  Prepared food, beverages and tobacco  508 15.5 1.5-50 10.1 0.0 
  05  Mineral  products  226 2.9 0-20 2.9 11.1 
  06  Chemicals and products thereof  1,283  3.7 0-20 3.6 6.4 
  07  Plastics, rubber, and articles thereof  565 3.5 0-20 2.1 0.4 
  08  Raw hides and skins, leather, and its 
products  91 7.7 3-20 3.8 0.0 
  09  Wood  and articles of wood  262 11.4 0-15 5.2 5.3 
  10  Pulp of wood, paper and paperboard  305 2.8 0-10 0.9 6.2 
  11  Textiles and textile articles  1,176  11.5 0-20 6.4 0.1 
  12  Footwear, headgear, etc.  86 6.7 3-20 4.3 0.0 
  13  Articles  of stone, plaster, cement  250 4.1 1.5-7.5 1.7 0.0 
  14  Precious stones and metals, pearls  89 11.9 0-30 9.4 6.7 
  15  Base metals and articles thereof  1,042  4.1 0-20 2.0 1.4 
  16  Machinery, electrical equipment, etc.  2,139  4.2 0-20 3.4 6.2 
  17  Transport equipment  1,088  13.1 0-40 12.9 5.8 
  18  Precision equipment  336 5.6 1.5-20 4.4 0.0 
  19  Arms and ammunition  30 9.5 5-10 1.5 0.0 
  20  Miscellaneous manufactured articles  304 8.2 1.5-30 7.2 0.0 
  21  Works of art, etc.  8 4.6 3-10 2.2 0.0 
 
      
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 113 - 
 
 Table A3. 2 Tariff lines where the MFN applied exceeds the bound rate, 2020  
HS code  Description  MFN applied  Bound rate  
2620190000  Slag, ash, and residues containing mainly zinc (other than 
hard zinc spelter)  3% 0% 
7904000000  Zinc bars, rods, profiles, and wire  3% 0% 
8432802000  Lawn or sports -ground rollers  3% 0% 
8432809000  Other agricultural machinery for soil preparation  3% 0% 
8432901000  Parts of agricultural machinery for soil preparation  3% 0% 
8432902000  Parts of lawn or sports -ground rollers  3% 0% 
8433110000  Mowers for lawns, parks, or sport -grounds  3% 0% 
8433191000  7.5%  0% 
8433199000  3% 0% 
8433902000  Parts of harvesting or threshing machines  3% 0% 
8433903000  7.5%  0% 
8435101000  Machinery used in the manufacture of wine, cider, fruit juices, 
or similar beverages  3% 0% 
8435102000  3% 0% 
8435901000  Parts of machinery used in the manufacture of wine, cider, 
fruit juices, or similar beverages  3% 0% 
8435902000  3% 0% 
8436801900  Agricultural, horticultural, and forestry machinery  3% 0% 
8436802900  3% 0% 
8436991900  Parts of agricultural, horticultural, and forestry machinery  3% 0% 
8436992900  3% 0% 
8548101300  Waste and scrap of primary cells, primary batteries, and 
electric accumulators; spent primary cells, spent primary 
batteries, and spent electric accumulators  3% 0% 
8548101900  3% 0% 
8548102000  3% 0% 
8548103000  3% 0% 
8548109100  3% 0% 
8548109200  3% 0% 
8548109900  3% 0% 
8701919000  Tractors  3% 0% 
8701929000  3% 0% 
8701939000  3% 0% 
8701949000  3% 0% 
8701959000  3% 0% 
8706001100  Chassis fitted with engines for the motor vehicles of headings 
8701 to 8705  3% 0%a 
8706001900  3% 0%a 
8707901100  Bodies (including cabs), for motor vehicles of headings 8701 
to 8706  3% 0% 
8707901900  3% 0% 
8707902100  5% 0% 
8707902900  5% 0% 
8707903000  5% 0% 
8707904000  5% 0% 
8707909000  5% 0% 
8708409100  Parts and accessories of the motor vehicles of headings 8701 
to 8705  3% 0% 
8708409200  5% 0% 
8708409900  5% 0% 
8708509100  3% 0% 
8708809100  3% 0% 
8708809200  5% 0% 
8708809900  5% 0% 
8708919100  3% 0% 
8708919300  5% 0% 
8708919400  5% 0% 
8708919500  5% 0% 
8708919900  5% 0% 
8708925200  5% 0% 
8708926200  5% 0% 
8708951000  5% 0% 
8708959000  5% 0% 
8708992100  5% 0% 
8708992400  5% 0% 
8708992500  5% 0% 
8708993000  5% 0% 
8708994000  5% 0% 
8708995000  5% 0% 
8708996100  5% 0% 
8708996200  5% 0% 
8708996300  5% 0% 
8708997000  5% 0% WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 114 - 
 
 HS code  Description  MFN applied  Bound rate  
8708998000  5% 0% 
8708999110  5% 0% 
8708999190  5% 0% 
8708999910  5% 0% 
8708999990  5% 0% 
Source:  WTO, based on data provided by the authorities.  
  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 115 - 
 
 Table A3. 3 Domestically produced goods and services exempt from commercial tax  
Commercial tax exemptions  
Goods  
Paddy, rice, broken rice, fine bran, coarse bran, husk, fine and coarse wheat bran, wheat seeds, various 
types of maize and their flour  
Varieties of whole and split pulses and beans, and their flour, bran, and husks; groundnuts, shelled and 
unshelled; sesame seeds, niger seeds  
Onions, garlic, potatoes, spices (leaves, fruit, seeds, and bark) and spice mixtures (masala), c hili, chili 
powder, turmeric and turmeric powder, ginger, ripe tamarind, various types of salt  
Fresh assorted fruit and vegetables  
Fresh tea leaves, dried tea leaves, dried shredded tea leaves, processed and packaged dried tea leaves  
Fresh fish, fresh p rawns, and fresh meat; various types of eggs (chicken, duck, etc.)  
Groundnut oil, sesame oil  
Sugarcane, sugar, jaggery, and brown slab sugar; various types of milk, condensed milk, evaporated milk, 
and milk powder; soymilk  
Varieties of fish sauce (ngan -pya-ye), various types of dried fish and dried prawns, various types of pickled 
fish and pickled prawns, coarse fish and prawn powder, various types of fish paste (ngapi)  
Mulberry leaves, silk cocoons  
Live animals, fish, and prawns; terrestrial animals; aquatic animals; amphibians and their eggs, embryos, 
offspring, and specimens; aquatic plants and seeds; seedlings; algae; moss  
Topsoil and fertilizers, including chemical fertilizers used for growing plants and enhancing fructificati on in 
agricultural activities; various types of agricultural insecticides, herbicides, fungus, bacteria, nematodes, 
and other plant -protection agrichemicals; various types of fumigations used in livestock farms (mosquito 
coils and sprays, and rat poison no t included)  
Oil palm trees and oil palm fruits, mustard seeds, sunflower seeds, tamarind seeds, cottonseeds, pumpkin 
seeds, melon seeds, cashew nuts, areca (betel) nuts and their shells, quality crop seeds and plants  
Cotton (assorted); agricultural produ cts not specified elsewhere, such as thatch, reeds, nipa palm, taung -
htan, cardamom, yams, thanakha , coconut oil (not palm oil)  
Coconut yarn  
Firewood, bamboo, raw and processed cane, fuel blocks as an alternative to firewood  
Sealing wax, assorted stamps  (including revenue stamps)  
National flags  
Slate, slate pencils, and chalk, graphite (lead) used for the production of pencils  
Various types of school textbooks; education and technical reference books used by schools, universities, 
and colleges; exerci se books and drawing books; literature, magazines, journals and newspapers; paper 
for the production of such books (between 40 gsm and 80 gsm only); and pencils, rulers, erasers, and 
sharpeners  
Medicinal herbal plants  
Honey, beeswax  
X-ray film, X-ray paraphernalia, and other medical equipment prescribed by the Health Department; 
medical cotton, cloth, bandages, hospital outfits, surgical gloves, masks, and miscellaneous items that are 
used in the prevention of the influenza virus; various types o f household medicine and other 
pharmaceuticals and various types of traditional medicine (medicines given licensed or registered under 
the FDA, which are not been prohibited by any law and regulations); raw materials for medicine including 
those for tradit ional medicine  
Condoms  
Rosaries (except for rosaries made with precious gemstones), religious clothes (robes, etc.)  
Fire engines, search -and-rescue vehicles, and hearses  
Goods purchased with cash donations or contributions given to the State by local o r foreign benefactors  
Fuel sold to foreign embassies, UN organizations, and foreign diplomats by the Ministry of Electricity and 
Energy  
Jet fuel to be used for both international and domestic flights  
Airplane and helicopter engines, equipment, accessories, and parts thereof  
Bleaching substances (only those that use hydrochloride for bleaching); raw materials to produce 
detergent, soap, and heavy -duty detergent/soap  
Jute and other fibres, and gum tragacanth  
Agricultural and livestock tools; agricultural and livestock machinery and equipment, and their spare parts; 
tractors; equipment used for preparing the land and harvesting, threshing, and drying together with 
humans or animals; machines and spare parts (except for motor vehicles tha t are required to be licensed 
as per the Motor Vehicle Law); various livestock equipment and tools, machinery, and spare parts used for 
livestock; animal, fish, and prawn food; raw and finished products (not including animal food for pets); 
vaccines used f or animals, fish, and prawns (including medicine and vaccines that have been approved by 
the MOALI and medicine licensed by the LBVD); semen (including frozen semen) used for artificial 
insemination for livestock improvement, embryos, and equipment for art ificial insemination  
Solar panels, solar charger controllers, and solar inverters  
Raw materials or sub -assemblies or packaging materials for finished goods, machines, tools and 
machinery, and their respective spare parts, which were sent by clients from abroad for the purpose of 
producing any finished goods on a Contract Manufacturing Process basis  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 116 - 
 
 Commercial tax exemptions  
Weapons, vehicles, machinery, materials, equipment, and their spare parts used by defence and security 
forces; various types of gunpowder, dynamite, and any o ther materials for civilian purposes (only products 
that are permitted); goods for the armed forces bought using the allotted budget of the Ministry of 
Defense  
Blocks of pure gold (standard gold bars and gold coins); raw gemstones and finished gemstones o f jade, 
ruby, and sapphire sold at local Gems Emporiums held by the Government  
Oil dregs  
Goods to be sold at duty -free shops to passengers leaving the country  
Goods to be used by foreign embassies or consulates, or members and staff thereof, under the p rinciple of 
reciprocity, recommended by the Ministry of Foreign Affairs, notified by the Ministry of Planning and 
Finance, by permission of the Government  
Goods exempt from taxes as stated by the Pyidaungsu  Hluttaw because of state requirements  
Goods imported under temporary admission or on a drawback basis, subject to customs procedures  
Services  
Services used by foreign embassies or consulates, and members and staff thereof, under the principle of 
reciprocity, recommended by the Ministry of Foreign Affairs, notified by the Ministry of Planning and 
Finance, by permission of the Government  
Publications by the Security Press of the Ministry of Defense  
Culture and arts services  
Services received via donat ions or contributions by local and foreign organizations  
Parking -lot rental services  
Haulage (cargo transportation) services (transport services by train, car, watercraft, airplane, and crane, 
except transport through pipelines)  
Moving services  
Toll-collection services  
Domestic and international air passenger transportation services  
Public transport services  
Education services  
Publishing services for books, magazines, journals, and newspapers  
Healthcare services except for cosmetic surgery  
Traditional massage and massage by the blind  
Animal healthcare services  
Public toilet entrance -fee-collection services  
Life insurance services  
Microfinance services  
Capital market services  
Banking and financial services conducted with the permission of the C BM 
Customs and port clearance services  
Lottery business  
Catering equipment rental services  
Funeral services  
Childcare and nursery services  
Services provided on a contract manufacturing basis  
Industrial agriculture services  
Electricity distribution services provided to areas by small private electricity suppliers where the electricity 
power grid is not yet connected  
Certain licence fees paid to government organizations  
Services exempt by the Pyidaungsu Hluttaw because of st ate requirements  
Interdepartmental services between the President’s Office, the Union Government Office, the Pyidaungsu 
Hluttaw Office, the Pyithu Hluttaw Office, the Amyotha Hluttaw Office, the Union Supreme Court Office, the 
Constitutional Tribunal Offi ce, the Union Election Commission Office, the Union Attorney General Office, the 
Union Auditor General Office, the Union Civil Service Board Office, the Nay Pyi Taw Council Office, the 
Union Ministries, the C BM, the Social Security Board, the regional or s tate government offices, and 
government departments (except services provided to or received by SEEs)  
Source:  Information provided by the authorities.  
  WT/TPR/S/ 405/Rev.1  • Myanmar  
 
- 117 - 
 
 Table A4. 1 Exports of timber, 2014 -20 
(Quantity: '000 cubic tonnes) (Value : USD million)  
Product  Value/  
Quantity  2014 -15 2015 -16 2016 -17 2017 -18 2018  2018 -19 2019 -20 
(April -
March)  (April -
March)  (April -
March)  (April -
March)  (From April -
September)  (October -
September)  (October -
July)  
Teak split 
wood  USD 35.65  80.81  80.57  62.83  33.11  53.49  31.44  
  Cubic  19 42.7 36.1 35.1 19.8 29.2 15.9 
Hardwood 
split USD 5.67 25 38.14  24.8 6.01 13.33  8.13 
  Cubic  7.1 24.1 31.5 25 7.6 16.7 10.4 
Plywood and 
plywood 
products  USD 37.27  85.53  103.79  88.68  30 56.27  38.71  
Other forest  
products  USD 20.07  20.31  21.99  34.27  40.88  52.44  44.63  
Total  USD 98.66  211.65  244.49  210.58  110 175.53  122.91  
Source:  Information provided by the authorities.  
__________  
 