On February 2, 2026, Myanmar’s Ministry of Finance and Revenue issued Notification No. 19/2026, reducing the customs duty rate to 0% for certain battery‑electric vehicles, machinery, and related spare parts, applicable from February 2, 2026, through March 31, 2026. Under the notification, imports of battery‑electric special‑purpose vehicles, battery‑electric industrial machinery, and associated spare parts listed in the notification’s annex are eligible for a zero‑percent customs duty rate. These items must be supported by technical recommendations from the Ministry of Electric Power and a recommendation from the Ministry of Industry. The notification applies to a broad range of battery electric equipment, including the following categories: Special purpose vehicles, such as crane trucks, mobile drilling trucks, concrete mixers, mobile clinics, broadcast vans, and street‑cleaning vehicles. Heavy machinery, including excavators, bulldozers, loaders, cranes, rollers, forklifts, and port handling equipment. Spare parts, covering 16 specified categories, including key components such as chargers, inverters, and controllers. Importers and businesses using electric‑powered industrial equipment should review the scope of the eligible items and confirm whether their planned imports fall within the lists covered by the notification.

Spurred by global geopolitics and Canada’s Indo-Pacific Strategy, which aims to forge deeper ties with ASEAN, Canadian companies have been showing growing interest in Thailand and Southeast Asia in recent years. To understand the opportunities offered by the region, we sat down with Andrew Stoutley, a Toronto native and the chief operating officer of Tilleke & Gibbins, a leading Southeast Asian regional law firm with over 130 years of history in Thailand. Q: Why are Canadian companies looking at Thailand and Southeast Asia right now? A: Two reasons stand out. First, diversification has moved up the agenda. Many Canadian companies want options outside North America due to tariff volatility and policy uncertainty in the United States, as well as questions around the next Canada–United States–Mexico Agreement mandatory joint review. At the same time, the shift of global production from China to Southeast Asia is accelerating, driven by rising costs, geopolitics, and the need to avoid overreliance on a single market. As a result, Canadian companies are looking for a second production base or a regional hub, and Thailand and its neighbors are natural choices given their manufacturing depth, location, and established supply chains. Second, Canada’s own efforts in the region are gaining traction. The Indo-Pacific Strategy has led to more on-the-ground support, including larger trade missions, upgraded diplomatic posts, and new financing options. Export Development Canada (EDC) now has a presence in Bangkok, giving Canadian companies a direct line to financing and insurance in Thailand. There’s also steady progress on trade frameworks like the recently signed Canada–Indonesia Comprehensive Economic Partnership Agreement (which will come into effect pending domestic procedures), ongoing negotiations of a Canada–ASEAN FTA, and the exciting announcement about the launch of negotiations of a Canada–Thailand FTA. Together, these developments have the potential to make it much easier

Myanmar’s Ministry of Finance and Revenue has introduced new procedures allowing companies to temporarily export raw materials and semifinished goods for overseas processing before reimporting the finished products for domestic sale. The procedures are detailed in Notification No. 143/2025, which was issued on December 23, 2025, taking effect on February 1, 2026. The new procedures define outward processing as the temporary export of domestically circulating or manufactured goods for manufacturing, processing, treatment, or repair abroad, followed by reimportation. Core elements include the temporary export of the goods, the continuity and identifiability of the exported and reimported items, and the assessment of duties based on the value added abroad. Upon reimportation, customs duty, commercial tax, specific goods tax, and advance income tax are applied only to the foreign value added, rather than to the full value of the goods. No advance income tax applies at the time of export. Before these procedures, Myanmar lacked a unified outward processing system. The closest existing practice was the “repair and return” mechanism, used for goods such as machinery parts that required repair abroad. The definition covers a broader range of operations than simple repair. Eligible Goods and Shipment Points Outward processing is permitted only for goods that satisfy specific eligibility criteria. The scheme expressly excludes: Goods that are prohibited from export or import Goods that can be processed domestically within Myanmar Precious stones Goods that would lose their essential characteristics after processing Export and reimport activities related to outward processing must be conducted through designated ports, airports, or dry ports located within Yangon Region. Eligible Companies Only companies that are legally registered in Myanmar and authorized as exporters or importers—specifically, businesses holding a valid export/import registration certificate—are eligible to engage in outward processing activities. The Myanmar Customs Department serves as the governing authority

On December 31, 2025, Myanmar’s Department of Trade introduced new rules for import and export license applications. The rules were issued in Announcement No. 4/2025, which took effect on January 1, 2026. Under the announcement, all applications for licenses must now be submitted and approved through the online Myanmar TradeNet 2.0 system. The announcement sets a maximum review period of 180 days for each application. If approval is not granted within this period, the application will be automatically canceled by the system. In addition, companies may submit only one application per calendar month for goods of the same type (same HS code), and only one license will be approved. Businesses involved in importing goods should review their planning and ensure compliance with the new restrictions.