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.
