You are using an outdated browser and your browsing experience will not be optimal. Please update to the latest version of Microsoft Edge, Google Chrome or Mozilla Firefox. Install Microsoft Edge

July 21, 2026

Myanmar Issues New Import and Export Compliance Procedures

Subscribe to Updates

On July 6, 2026, Myanmar’s Ministry of Finance and Revenue introduced revised procedures governing the importation and exportation of goods and vehicles, replacing the framework that had been in place since 2017. The revised procedures were introduced in Notification No. 115/2026, which establishes updated compliance requirements and penalties for importers and exporters, covering licensing, declarations, product specifications, prior arrival of goods, and imports or exports made without the required licenses or permits.

Scope

Unlike its predecessor (Notification No. 6/2017), which focused primarily on import-related noncompliance, the new notification regulates both import and export activities and introduces a separate penalty schedule for export violations. Exporters are now required to ensure that their exports comply with the approvals stated in export licenses and permits, match the information declared in export declarations, and are supported by the required licenses, permits, and accompanying documents.

Import Compliance and Penalties

The new notification imposes several compliance requirements on importers. Importers must ensure that the country of origin, branding, labeling, and other product information are consistent with the relevant import license or permit, import declaration, and the imported goods. For vehicles and machinery, the model year must match the year approved by the Ministry of Commerce.

Importers must also ensure that goods are not imported before the issuance or after the expiry of the import license or permit, and that the imported quantity does not exceed the approved amount. Failure to comply with these requirements may result in regulatory action.

As for the notification’s revised penalties for noncompliance with import licensing requirements, imports made without the required import license, permit, or import declaration may be subject to fines ranging from one to three times the assessable value (AV) of the goods, depending on the category of goods involved. Certain vehicles and machinery, as well as specific products such as vape products, cigarettes, beer, and playing cards, may be subject to confiscation if imported without the necessary approvals.

For goods that arrive before the relevant import license or permit is obtained, or where amendments are requested after the goods have arrived, the penalty thresholds and fine rates have been adjusted, with confiscation generally applying where the noncompliance period reaches 61 days and above. Materials imported for cut-make-pack (CMP) manufacturing continue to benefit from a longer grace period of up to 50 days, while aircraft spare parts remain exempt from prior-arrival penalties.

Export Compliance and Penalties

The notification strengthens export compliance requirements by requiring exported goods to fully match the particulars stated in the relevant export license or permit, export declaration, and supporting documents. CMP products must be labeled “Made in Myanmar” and exported as Myanmar-origin products.

Misstating the country of origin is subject to a penalty of 1/360 AV, although the goods may be reexported after correcting the origin designation.

The notification prescribes penalties for various export-related discrepancies, including the following:

  • Country-of-origin misstatements for reexported foreign-origin goods: 1/48 AV
  • Quality discrepancies: 1/180 AV
  • Measurement discrepancies: 1/180 AV
  • Type or product-category discrepancies: 1/90 AV
  • Inconsistencies between export licenses, declarations, invoices, packing lists, and other supporting documents

Exports exceeding the approved quantity under an export license or permit are subject to a penalty of 1/90 AV, while exports made without the required license, permit, or export declaration may be subject to confiscation.

Recommendations

Importers and exporters should review their internal customs compliance procedures to ensure that:

  • Licenses and permits are obtained before shipment arrangements are made.
  • Product descriptions, brand information, and country-of-origin information are accurately reflected in commercial and customs documentation.
  • Imported quantities do not exceed approved limits.
  • Supporting documents are consistent with customs declarations and regulatory approvals.

Businesses involved in international trade should review their import and export compliance processes and documentation practices to ensure alignment with the new requirements and avoid potential penalties or confiscation risks.

Related Professionals

Industries

Automotive

Practices

Customs and International Trade

Location

RELATED INSIGHTS​ 

June 29, 2026
Thailand’s cabinet has approved the draft Act on Liability for Defective Goods, commonly called Thailand’s “Lemon Law.” The Draft Act is currently pending consideration by Parliament. The draft law aims to strengthen buyers’ position in pursuing cases against sellers. While the Civil and Commercial Code offers provisions governing liability for defective goods, it is difficult in practice for buyers to successfully make a claim against sellers, particularly where defects are latent and not discoverable at the time of sale or delivery. By introducing product-specific rules and clearer remedies, the new law is intended to modernize Thailand’s consumer protection framework and align it more closely with international standards, and to help relieve the buyer’s burden of proof against the seller in product liability cases. If enacted, the draft act will take effect 180 days after publication in the Government Gazette, giving businesses a transition period to assess their compliance obligations. This article provides an overview of the key provisions of the draft act and highlights some practical considerations for businesses operating in Thailand. Scope and Key Definitions The draft act applies to sellers—defined as persons who sell goods in the ordinary course of business—and protects buyers, a term defined broadly to include not just the original purchaser but also transferees and successors in title. This expands the class of people who can bring claims. The law does not apply to used goods, live animals, or goods exempted by future ministerial regulation. It also leaves intact any separate warranties, promises, advertisements, or other guarantees a seller has given; those remain enforceable alongside the new statutory rights. General Liability for Defective Goods Sellers are liable for defects that exist at the time of delivery, regardless of whether the seller knew about them. Liability arises where a defect reduces: The benefit intended under
Read More
June 23, 2026
On May 26, 2026, Thailand’s Department of Land Transport (DLT) published for public consultation a draft amendment to the Ministerial Regulation on Electronic Ride-Hailing Vehicles that would, for the first time, allow juristic persons (legal entities) to register vehicles as electronic ride-hailing cars—a right that currently belongs exclusively to natural persons, limited to one person per one vehicle. If finalized in its current form, the regulation would significantly expand the supply side of Thailand’s ride-hailing market by enabling corporate fleet operators to enter the space. The public comment period is open through June 24, 2026. Key Principles Under the Draft Regulation Under the proposed amendment, juristic persons that maintain a fleet of at least 50 vehicles will be permitted to register vehicles as electronic ride-hailing cars. This represents a fundamental shift from the current framework, which restricts registration to individual natural persons on a one-person-one-car basis. Vehicle Specifications Corporate-owned ride-hailing vehicles must meet the following requirements: Be brand new from the factory, or no more than two years old from first registration with no more than 20,000 km of use. Not be a vehicle that has been reconstructed or repaired after involvement in a serious accident affecting safety—a standard consistent with public transport vehicles (RorYor. 6). Be classified as small, medium, or large in accordance with ministerial or director-general specifications. The vehicles may be equipped with safety devices such as interior or exterior cameras (video/photo recording) and can retain the original factory color of the vehicle body (no mandatory color change is required). License Plates Corporate ride-hailing vehicles will use license plates of the same size, characteristics, and color as those for private passenger vehicles not exceeding seven seats (RorYor. 1), rather than public transport plates. Potential Impact The government has stated that the regulation is intended to: Promote
Read More
May 13, 2026
Thailand has prescribed more stringent labeling specifications for traditional and electric vehicles (EVs), requiring manufacturers and importers for sale to display clear, accurate product information on vehicle labels. The requirements, which took effect on March 21, 2026, are set out in a notification issued under Thailand’s consumer protection framework. Background and Scope Under Thailand’s Consumer Protection Act (CPA), products manufactured for sale or imported into Thailand must generally comply with the CPA’s broad labeling requirements, unless the Label Committee prescribes more specific and stringent requirements for certain products. Accordingly, prior to the issuance of this notification, traditional autos and EVs were subject only to the general labeling requirements. Following the issuance of this Label Committee notification, traditional autos and EVs are now for the first time specifically subject to a dedicated regulatory framework for labeling. The requirements apply to private passenger vehicles and private trucks that have not yet been registered, including those powered by an internal combustion engine, electric power, or a combination of both. Label Requirements Labels must be displayed in Thai or with a Thai translation, and must be clearly visible and legible. Text must be proportional to the label area, with a minimum character height of 2 millimeters. All covered vehicles must display the following: Product name, trade name, or trademark Brand and model Manufacturer or importer information Size, weight, and load-bearing capacity Warranty conditions Drive system, usage instructions, and safety precautions Manufacturing date Price Additional Requirements for EVs EVs must also display the following: Type of electric vehicle (e.g., HEV, PHEV, BEV, or FCEV) Maximum electric motor power and rated continuous output power Battery type and capacity Battery warranty conditions or a clear statement that no warranty is provided Estimated driving range per full battery charge Electrical system safety standard Electricity consumption rate These
Read More
April 23, 2026
Thailand’s Board of Investment (BOI) has introduced a new investment promotion measure to encourage partnerships between Thai and foreign automotive parts manufacturers. The measure, published in the Government Gazette on March 31, 2026, under Notification of the Board of Investment No. 5/2569 Re: Investment Promotion Measures for Joint Ventures between Thai and Foreign Companies in the Auto Parts Manufacturing Industry, aims to enhance local industry participation and create new business opportunities for Thai operators. Corporate Income Tax Exemption Under this measure, the BOI grants an additional corporate income tax (CIT) exemption of three years to both new investment projects and existing operators under the BOI’s business category 3.4 (manufacture of engines, equipment, or parts) or category 3.5 (manufacture of vehicle parts). If the CIT exemption period is added to an existing one, the total exemption period will be capped at a maximum of eight years. To benefit from the exemption, certain conditions must be met, as described below. Conditions for New Investment Projects The joint venture company must be newly established after January 15, 2026. At least 20% of the registered capital must be held by a Thai juristic person throughout the CIT exemption period. The Thai juristic person must have been operating in the automotive or auto parts industry for at least three years prior to the application date and must be at least 60%-owned by Thai individuals. Conditions for Existing BOI-Promoted Projects The company must have been wholly foreign-owned at the time the promotion certificate was issued. The shareholding structure must be amended following the issuance of the notification to establish a joint venture between a foreign juristic person and a Thai juristic person that has been operating in the automotive or auto parts industry for at least three years prior to the application date. This Thai
Read More