Tilleke & Gibbins’ office in Yangon has contributed the Myanmar chapter to the Guide to Restructuring a Cross-Border Workforce from International Employment Lawyer. This comprehensive global guide, covering 50 jurisdictions worldwide, addresses the complex issue of workplace restructurings, with a particular focus on the needs of multinational companies. The Myanmar chapter was prepared by Kyaw Min Tun, an associate in the firm’s Myanmar office. The Q&A-style chapter provides in-depth analysis of key areas related to workplace restructuring, including: Reduction in workforce; Restructuring or reorganization of the business; Changing terms and conditions; and Areas to watch. A PDF of the Myanmar chapter can be downloaded through the button below. Tilleke & Gibbins also contributed the Cambodia, Laos, Thailand, and Vietnam chapters to the Guide to Restructuring a Cross-Border Workforce 2026. To browse the full guide for all 45 jurisdictions, please visit the International Employment Lawyer website.

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.

On January 7, 2026, the Central Bank of Myanmar (CBM) announced a further relaxation of foreign exchange regulations through Notification No. 2/2026, with an effective date of January 1, 2026. This notification reduces the mandatory conversion requirement for exporters’ earnings in foreign currency into Myanmar kyat (MMK). Under the new notification, exporters are required to convert only 15 percent of their foreign currency export earnings into MMK at official CBM reference exchange rates, down from the previous required minimum conversion level of 25 percent. The adjustment provides exporters with more flexibility to manage foreign currency, improving liquidity for international transactions and reducing cash flow pressure. However, companies must still comply with the foreign currency conversion procedures and timelines set out in the CBM’s Notification No. 12/2022.