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

March 20, 2026

Myanmar Tightens Alcohol Control and Licensing

Subscribe to Updates

Myanmar has introduced a comprehensive new regulatory framework for alcoholic beverages that will impose stricter controls on production, distribution, advertising, and sales. On March 7, 2026, the National Defence and Security Council issued a new Excise Law (NDSC Law No. 13/2026), repealing the Excise Act of 1917. The law, which has not yet entered into force, will take effect on a date to be specified in a separate notification—likely within this year.

The new Excise Law establishes clearer definitions, introduces multiple categories of excise licenses and permits, and significantly expands prohibitions and compliance obligations for businesses operating in the alcohol sector. Many operational details will be clarified through implementing rules and notifications.

Scope and Definitions

The new law defines “excise” to cover alcoholic liquor and excisable articles. Alcoholic liquor is broadly defined as any liquid containing more than 0.5% ethyl alcohol, including beer, wine, toddy sap, fermented liquor, and any other liquid declared as alcohol by notification of the relevant ministry, excluding denatured alcohol. Alcoholic liquor is further categorized into country liquor, foreign liquor, and international‑standard domestically produced liquor.

Excise Licensing

The law also introduces a more detailed licensing regime. The following types of liquor excise licenses are available:

  • Production
  • Production of value-added products
  • Bottling
  • Distribution
  • Sales
  • Other excise‑related businesses designated by General Administrative Department (GAD) notification

The GAD will prescribe the licensing fees, requirements, and conditions for each category through notifications issued with the approval of the Ministry of Home Affairs. The GAD may also, with the approval of the Ministry of Home Affairs, prescribe quantities and volumes of alcoholic beverages that may be possessed without a liquor license. No such prescribed quantities have yet been issued.

Holders of excise licenses for manufacturing, production of value-added products, or bottling must obtain approval from the relevant government department or organization certifying that the alcoholic beverage is suitable for consumption.

Excise License Eligibility

The following entities may apply for licenses:

  • Myanmar citizens, associate citizens, or naturalized citizens under the Myanmar Citizenship Law.
  • Companies registered in Myanmar under the Myanmar Companies Law, including Myanmar-owned companies, foreign companies with foreign shareholding of up to 49%, wholly Myanmar-owned entities, business organizations formed by Myanmar citizens, or joint venture organizations.

Regardless of the date of issuance, all excise licenses are valid only until the end of the Myanmar government’s financial year (March 31) and require annual renewal.

Additional Permits and Operational Requirements

In addition to excise licenses, the law introduces several permit requirements.

  • Factory permits are required for factories manufacturing alcoholic liquor, beer, or wine.
  • Transportation permits are required when license holders wish to transport alcoholic beverages to another licensed distributor or retailer.
  • Storage permits are required if alcoholic beverages are stored at premises other than those approved under the excise license.
  • Export rights are available to holders of manufacturing, production as value-added products, or distribution licenses, subject to compliance with applicable laws.
  • Import rights are limited to distribution license holders.

Key Prohibitions

The law imposes extensive restrictions:

  • Alcoholic beverages must not be sold or given to religious personnel, persons of unsound mind, or persons under the age of 18.
  • Selling alcoholic beverages online or through automatic vending machines is prohibited.
  • Advertising alcoholic beverages by any means—including signboards, flyers, displays, or similar methods—is prohibited.
  • Promotional activities for alcoholic beverages such as discounts, free samples, lucky draws, or gifts are prohibited.
  • Possession of alcoholic beverages in excess of prescribed quantities without a license is prohibited.
  • Retail excise license holders must not employ or allow female employees to work at a place where alcoholic beverages are sold.

Practical Implications

Although the new Excise Law is not yet effective, it signals a move toward stricter regulation of alcoholic beverages in Myanmar. Businesses involved in the alcohol sector should review their operations and compliance arrangements in preparation for implementing rules and notifications, particularly in relation to license categories, import and distribution controls, advertising and promotion restrictions, employment-related prohibitions, and annual license renewals. Further guidance is expected through subordinate legislation.

Related Professionals

Industries

Consumer Products

Practices

Regulatory Affairs

Location

RELATED INSIGHTS​ 

March 22, 2024
Laos has returned its value-added tax rate to 10% from the 7% rate that had been observed for the last two years. The new rate was specified in Ordinance No. 003/PDT, dated March 19, 2024, and announced on the website of the Ministry of Trade and Commerce. Prior to this, the last announcement of an adjustment in the VAT rate came in the last week of December 2021, when the Ministry of Justice published the Law Amending Certain Provisions of the Laws on Tax No. 01/NA, dated August 7, 2021, in the Government Gazette. This law, which entered into force in January 2022, amended the VAT rate from 10% to 7%. Under Lao law, the ordinance is effective from its date of signing by the president of Laos (i.e., March 19, 2024). However, the tax authorities have indicated that the new rate will not be enforced immediately but will be implemented in the near future, such as when it is published in the Lao Official Gazette. This change of the VAT rate to 10% does not come as a surprise. Some international experts and organizations had been recommending that Laos adopt a 10% VAT rate given its current economic challenges, arguing that Laos should prioritize collecting tax and replenishing the state budget. This was, for instance, recommended by the World Bank in the November 2023 Lao PDR Economic Monitor. Tilleke & Gibbins will continue to monitor the situation to determine when the 10% VAT rate will be enforced. For more details on the rate changes, or on any aspect of tax law in Laos, please contact Tilleke & Gibbins at [email protected].
Read More
March 22, 2024
Indonesia’s Ministry of Industry (MOI) has issued a new regulation requiring importers of textiles, textile products, bags, and footwear to furnish applicable trademark certificates when applying for an import permit. This means that a letter of appointment to import from the trademark owner or authorized representative is no longer sufficient to obtain an import permit for these goods. The requirement is detailed in MOI Regulation No. 5 of 2024 concerning Procedures for Issuing Technical Considerations for Imports of Textiles, Textile Products, Bags and Footwear, which took effect on March 10, 2024. Affected Products The new regulation applies to the following products: Textiles: Fiber, thread, fabric Textile products: Carpets, other textile floor coverings, clothing, ready-made clothing accessories, other finished textile goods Bags: Suitcases, wallets, school bags, sports bags, handbags, other bags Footwear: Shoes, sandals, moccasins Import Permits In principle, businesses can import textiles, textile products, bags, and footwear as raw materials, auxiliary materials, or consumer goods (for trading) after obtaining the appropriate import permit from the Ministry of Trade (MOT). There are three categories of import permits: General import permits for consumption (API-U), which are required for parties that conduct import activities for the purpose of trading; Import permits for producers (API-P); and Import permits for suppliers of raw or auxiliary materials (PPBB). Applicants for an import permit must submit an application for general importer verification (VIU), the results of which will inform the MOI’s technical consideration process. If the MOI issues a recommendation or approval based on their technical consideration, applicants will be able to proceed with the submission of their import permit to the MOT. The process of applying for and obtaining an API-U import permit has several steps, as shown in the diagram below. New Trademark Certificate Requirement Under the MOI’s March 2024 regulation, when applying for
Read More
January 2, 2024
Myanmar’s Ministry of Commerce (MOC) has released updated information regarding the registration fees for online retail businesses. The fees and criteria, which are included in the MOC’s Export/Import Newsletter No. 17/2023 dated December 28, 2023, are laid out below. Registration Fees The official registration fees vary depending on the applicant type: Companies or other commercial organizations: MMK 70,000 (approx. USD 33.5) for registration and renewal; MMK 3,000 (approx. USD 1.5) for each amendment. Small and medium enterprises (SMEs): MMK 50,000 (approx. USD 24) for registration and renewal; MMK 3,000 (approx. USD 1.5) for each amendment. Individual applicants: 30,000 MMK (approx. USD 14.5) for registration and renewal; MMK 3,000 (approx. USD 1.5) for each amendment. Validity Period Registrations approved from January 1, 2024, will be valid for two years from the date of grant. The requirement for online retail businesses to register their operations was announced in July 2023. Based on statements from the MOC, online retail businesses need to complete their registration by late January 2024 to avoid potential enforcement actions. Regarding SMEs, the MOC will also evaluate their SME registration certificate issued by the Agency Office under the Small and Medium Enterprises Development Law 2015. For assistance completing the registration process, or for more details on any aspect of online retail operations in Myanmar, contact Tilleke & Gibbins at [email protected].
Read More
December 15, 2023
As part of its membership in Lex Mundi, Tilleke & Gibbins has published an updated edition of its Guide to Doing Business in Thailand for 2023. This guide outlines the key factors for starting and operating a business in the Thai market. Issues covered include: Investment incentives Financial facilities Exchange controls Import and export regulations Structures for doing business Requirements for the Establishment of a Business Operation of the Business Cessation or Termination of the Business Labor legislation, relations, and supply Tax Immigration requirements This publication is part of Lex Mundi’s Country Guides series prepared by member firms in more than 100 jurisdictions worldwide. The guides serve as a useful resource for planning international business strategy and researching new markets. The full Guide to Doing Business in Thailand is available through the button below.
Read More