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.