Importer of Record in Myanmar
Myanmar processes cargo through Yangon Port (including AWPT with 24-hour clearance since March 2024), Thilawa Port, and Yangon International Airport. Every commercial shipment requires a locally registered entity with a valid Exporter/Importer Business Owner Registration Certificate from the Department of Trade under Notification 35/2023. A foreign company without Myanmar registration cannot file customs declarations or hold an import licence. All declarations are filed through MACCS. Myanmar imposes Commercial Tax on most imports and FDA Myanmar approvals govern pharmaceuticals, medical devices, food, and cosmetics.
Carra Globe acts as your Importer of Record in Myanmar, holding an active Exporter/Importer Business Owner Registration Certificate, filing declarations through MACCS, managing AHTN classification, Commercial Tax and import duty, FDA Myanmar Import Recommendations, and import licences through TradeNet 2.0, delivering full DDP shipments across Myanmar. For companies that need to ship to Myanmar without a local entity, Carra Globe provides a complete third-party IOR Myanmar solution covering customs clearance, freight forwarding, and door-to-door delivery.
Importer of Record in Myanmar
An Importer of Record in Myanmar is the legally accountable entity named on the customs declaration filed through MACCS with the Customs Department under the Ministry of Finance. The IOR bears full legal and fiscal responsibility for accurate AHTN code classification, payment of customs duty on the CIF value, payment of Commercial Tax, payment of any applicable Specific Goods Tax, submission of all required licences and permits, and post-entry documentation retention. Only entities holding a valid Exporter/Importer Business Owner Registration Certificate from the Department of Trade can file import declarations in Myanmar. A foreign company without Myanmar entity registration cannot hold this certificate and cannot appear as the legal importer. A freight forwarder acting without importer registration cannot legally clear goods. A consignee without importer registration status cannot take commercial delivery of controlled goods.
Carra Globe removes every one of these barriers, holding Myanmar entity registration, a valid Exporter/Importer Business Owner Registration Certificate, and MACCS declarant status, standing as the legally accountable importer on every shipment. Whether you need to import IT equipment to Myanmar, clear data centre hardware through Yangon, deploy telecoms infrastructure across Yangon, Mandalay, or Naypyidaw, or distribute medical technology, the IOR requirement applies equally so your company can ship DDP into Myanmar without establishing a local entity.
Why Companies Use Carra Globe as Their Importer of Record in Myanmar
Myanmar operates under SAC administration since February 2021, with the Ministry of Commerce continuing to issue trade regulations. Import licensing requirements have expanded significantly since 2022 across Bulletins 18/2021, 1/2022, 2/2022, and subsequent notifications. Since July 1, 2024, goods on import licence lists cannot arrive at ports without the licence already in hand. Goods arriving without a licence face legal enforcement under the Export-Import Law.
All importer registration applications go through TradeNet 2.0 (myanmartradenet.com). New registrations are typically approved within 15 working days after on-site inspection, with a registration fee of approximately MMK 200,000 and five-year validity. Foreign companies registered under Myanmar Companies Law can apply through one branch only. MACCS collects multiple charges at clearance including Customs Duty, Commercial Tax, Specific Goods Tax, Advanced Income Tax, and MACCS Service Fees. The Customs Department applies reference values for certain commodities that may differ substantially from declared invoice values, adding valuation risk for high-value goods. Carra Globe holds all required registrations and manages the full compliance chain before your cargo moves.
When You Need IOR Services in Myanmar
Working with an Importer of Record in Myanmar is necessary when your company has no Myanmar-registered entity with a valid Exporter/Importer Business Owner Registration Certificate, when your Myanmar consignee cannot appear on the customs declaration as the legal importer, when DDP terms require a locally registered Myanmar party to file the declaration and pay all duties and taxes, when goods fall under the import licence requirement covering thousands of tariff lines under MOC notifications, when goods require FDA Myanmar Import Recommendation (IR) for food, cosmetics, or medical devices, when goods require Drug Registration Certificate (DRC) and Drug Importation Approval Certificate (DIAC) for pharmaceuticals, when goods require SPS (Sanitary and Phytosanitary) certificates for agricultural and animal products, when goods require permits from the Department of Research and Innovation (DRI) for technical standards compliance, or when needing end-to-end freight forwarding to Myanmar integrated with Myanmar customs clearance.
Common Hold Triggers in Myanmar & How Carra Globe Prevents Them
The most frequent causes of holds follow a consistent pattern: Exporter/Importer Registration absent preventing declaration filing, import licence missing for goods on MOC licensing lists (goods cannot arrive at port without it since July 1, 2024), AHTN misclassification triggering wrong duty and incorrect Commercial Tax, FDA Myanmar IR absent for food, cosmetics, or medical devices, DRC or DIAC missing for pharmaceuticals, SPS certificate absent for agricultural and animal products, customs valuation challenge where the Customs Department applies reference values above declared CIF, and DRI compliance documentation absent for regulated technology products. Every one results in a hold, demurrage, or legal enforcement under the Export-Import Law.
Carra Globe prevents these by verifying compliance before cargo moves: Exporter/Importer Registration confirmation, import licence verification against current MOC notifications, AHTN classification against current tariff schedules, FDA Myanmar IR coordination, DRC and DIAC management, SPS certificate coordination, customs valuation documentation against Customs Department reference values, and DRI technical compliance review.
Myanmar Trade & Compliance Framework (2026)
Myanmar Customs: customs.gov.mm (Customs Department, Ministry of Planning and Finance)
Customs Department, MACCS and the Import Declaration
The Customs Department under the Ministry of Finance governs all customs operations in Myanmar. Importers file all declarations electronically through MACCS (Myanmar Automated Cargo Clearance System), the automated cargo clearance platform operational at Yangon with progressive rollout to other customs offices. MACCS connects with shipping lines, airlines, port authorities, warehouse operators, customs brokers, and importers. The system applies risk profiling and collects multiple charge categories at clearance including Customs Duty, Commercial Tax, Specific Goods Tax, Security Fee (for X-ray), Redemption Deposit or Post Valuation Revenue Deposit (RD or PVRD), Advanced Income Tax, MACCS Service Fees, Redemption Fine, and Direct Penalty. Customs clearance at Asia World Port Terminal (AWPT) operates on a 24-hour three-shift basis since March 20, 2024. Other international ports operate customs clearance from 9:00 AM to 6:00 PM.
Customs valuation is based on the actual transaction value as evidenced by the commercial invoice or contract of sale. However, for certain commodities the Customs Department applies its own reference guide with prices in kyat that may differ substantially from declared values. Importers of high-value goods must prepare valuation documentation to support declared CIF values. The customs declaration and all supporting documents must be submitted to Customs at the time goods arrive. Myanmar has not yet adopted pre-arrival processing.
Importer Registration and TradeNet 2.0
Every commercial importer must hold a valid Exporter/Importer Business Owner Registration Certificate from the Department of Trade under the Ministry of Commerce, obtained through TradeNet 2.0 (myanmartradenet.com) under Notification 35/2023.
Two registration categories:
- Exporter/Importer Business Owner Registration:- for companies and cooperatives incorporated in Myanmar
- Exporter/Importer Business Registration:- for other qualifying entities
Key registration requirements:
- Applications submitted online through TradeNet 2.0 with on-site inspection by the Department of Trade
- New registrations approved within approximately 15 working days after inspection, though timelines may vary by procedure
- Registration fee: MMK 200,000
- Certificate valid for five years
- Foreign companies registered under Myanmar Companies Law may apply through one branch only
- A company director whose previous registration was suspended or cancelled is not eligible to apply
Import Licensing
Myanmar’s Ministry of Commerce has introduced import licensing requirements covering thousands of tariff lines across multiple notifications. Import licences are obtained from the Department of Trade through TradeNet 2.0.
Core import licensing notifications:
- Notification 61/2017: negative list covering 4,818 tariff lines at HS 10-digit level
- Bulletin 18/2021: 1,428 tariff lines at HS 6-digit level, effective January 1, 2022
- Bulletin 1/2022: 451 additional tariff lines, effective March 1, 2022
- Bulletin 2/2022: 57 additional tariff lines, effective March 2, 2022
- Bulletin 3/2022 and 3/2024: further tariff lines added after March 2022
The import licensing list is updated periodically. Importers must verify the current complete list through TradeNet 2.0 before every shipment.
Enforcement rules since July 1, 2024:
- Goods subject to import licences cannot arrive at Myanmar ports before the licence is obtained
- Goods arriving without a licence face legal enforcement under the Export-Import Law
- Goods without a licence cannot be stored in bonded warehouses beyond the allowances under Newsletter 2/2024
Carra Globe verifies import licence requirements for every product against current MOC notification lists before cargo departs origin.
AHTN Tariff Classification and Import Duties
AHTN Classification:
- Myanmar uses AHTN (ASEAN Harmonized Tariff Nomenclature), an 8-digit tariff classification code aligned with the international Harmonized System
- AHTN classification determines the applicable customs duty rate and whether import licensing applies
- Duty rates vary by commodity and country of origin
- Customs duty is assessed on the CIF value at the Myanmar port or airport of entry
- For official tariff rates, the Myanmar National Trade Portal publishes the full tariff schedule with commodity search
ASEAN FTA Participation:
Myanmar remains a formal participant in the following preferential trade agreements, providing lower tariff rates for qualifying goods with a valid certificate of origin:
- ATIGA (ASEAN Trade in Goods Agreement)
- ACFTA (ASEAN-China Free Trade Area)
- AKFTA (ASEAN-Korea Free Trade Agreement)
- AIFTA (ASEAN-India Free Trade Area)
- AJCEP (ASEAN-Japan Comprehensive Economic Partnership)
- AANZFTA (ASEAN-Australia-New Zealand Free Trade Area)
Practical utilization of these agreements may vary by trade partner and shipment route given Myanmar’s post-2021 political situation. Certificate of origin documentation is required to claim preferential rates.
Commercial Tax and Myanmar's Import Tax Structure
Myanmar’s Customs Department collects multiple layers of tax through MACCS at clearance. Importers must calculate the full tax stack before cargo departs origin.
Customs Duty is assessed on the CIF value at applicable AHTN rates. Rates vary from 0% to 40% depending on commodity.
Commercial Tax applies to most imported goods on top of customs duty. The standard rate is 5% for most goods and services. Specific rates apply to certain categories: 15% on internet services, 1% on gold and jewellery imports. 47 types of goods are exempted from commercial tax.
Specific Goods Tax applies under the Specific Goods Tax Law to cigarettes, tobacco, alcoholic beverages, wood products, vehicles (1501cc to above 4001cc), and petroleum products. Rates range from 5% to 80% depending on the specific good.
Advanced Income Tax applies as a prepayment against future income tax obligations for commercial importers.
MACCS Service Fees apply to all declarations processed through the MACCS system.
FDA Myanmar: Food, Pharmaceuticals, Medical Devices and Cosmetics
The Food and Drug Administration (FDA Myanmar) under the Ministry of Health regulates all pharmaceutical, medical device, food, and cosmetic imports. FDA Myanmar issues two types of approvals depending on the product category.
Import Recommendation (IR): Required for food products, medical devices, and cosmetics before commercial import. IR validity generally ranges from 1 to 3 years depending on product class and type, though specific categories may fall outside this band. Applications are submitted partly online through the FDA e-submission system at fda.gov.mm. Processing takes under three months for complete applications. For food imports, the IR Product Code must be displayed on packaging labels.
Drug Registration Certificate (DRC) and Drug Importation Approval Certificate (DIAC): Required for pharmaceutical imports. Drugs must hold a DRC before importation. Each shipment also requires a DIAC. Import Health Certificates (IHC) with detailed chemical and microbiological testing are required for each shipment on top of the DRC and DIAC. The drug market in Myanmar is dominated by imports — market estimates suggest approximately 80% of pharmaceutical products are sourced from abroad, though this is a market-structure estimate rather than a regulatory figure.
Medical Device Classification: Medical devices are classified as Class A, B, C, and D by risk level. All non-exempted medical devices require an FDA Import Recommendation. Foreign manufacturers must appoint a local representative in Myanmar for all regulatory work. Medical device registrations are valid for five years.
Food Product Code Registration: From May 2024, food importers must register food products through the FDA e-submission system to obtain a Product Code displayed on packaging. Food import certificates display the IR Product Code on the label.
SPS and Agricultural Imports
Sanitary and Phytosanitary (SPS) requirements apply to all fresh food, agricultural commodities, and live animals entering Myanmar. SPS certificates from the competent authority in the country of origin are required before goods arrive. The relevant ministries in Myanmar include the Ministry of Agriculture, Livestock and Irrigation for agricultural and animal products. Missing SPS documentation generates holds at Yangon Port and border crossings.
Technical Standards and DRI
The Department of Research and Innovation (DRI) administers technical regulations for products required to conform to specific technical standards. For certain regulated technology products, importers must provide documentation demonstrating conformity with applicable technical standards. Myanmar has established a TBT (Technical Barriers to Trade) Enquiry Point as required by the WTO TBT Agreement. Carra Globe coordinates DRI technical compliance documentation for every regulated technology import to Myanmar.
Myanmar Import Documents Checklist
- Commercial invoice (reflecting actual transaction value, signed)
- Packing list
- Bill of lading, air consignment note, or truck note
- Certificate of origin (for ASEAN FTA preferential rate claims)
- Import licence from Department of Trade for goods on MOC notification lists (must be obtained before goods arrive at port)
- Customs declaration filed through MACCS with Exporter/Importer Business Owner Registration Certificate
- FDA Myanmar Import Recommendation (IR) for food products, medical devices, and cosmetics
- Drug Registration Certificate (DRC) for pharmaceutical products
- Drug Importation Approval Certificate (DIAC) for each pharmaceutical shipment
- Import Health Certificate (IHC) for pharmaceutical shipments
- SPS certificate from country of origin for fresh food, agricultural, and animal products
- DRI technical compliance documentation for regulated technology products
- Customs valuation documentation to support declared CIF values against Customs Department reference values
Product Categories Requiring Special Attention in Myanmar
Carra Globe manages Myanmar IOR across every product category that the Customs Department and Myanmar regulatory authorities treat as high-risk.
Myanmar Customs Clearance Lead Times
Myanmar customs clearance timelines depend on documentation completeness, MACCS risk channel assignment, import licence status, and regulatory pre-approvals.
- Standard commercial cargo with complete documentation at AWPT: 1 to 3 business days (24-hour clearance available)
- Other international ports: clearance available 9:00 AM to 6:00 PM, standard 2 to 5 business days
- Import licence absent for controlled goods: legal enforcement from vessel arrival, goods cannot be released
- FDA Import Recommendation absent for food, medical devices, or cosmetics: hold pending IR approval
- DRC or DIAC absent for pharmaceuticals: hold pending approval, weeks to months for DRC
- SPS certificate absent for agricultural and animal products: hold at port
- Customs valuation challenge: 10 to 30 additional days while Customs Department review proceeds
- MACCS declaration errors: rejection requiring refiling
Carra Globe already holds every licence, certification, and approval listed above so your cargo moves without any delay with custom clearance in 1-2 business days.
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Carra Globe services in Myanmar
Carra Globe provides Importer of Record in Myanmar (IOR), Exporter of Record (EOR), DDP shipping coordination, Exporter/Importer Business Owner Registration maintenance, TradeNet 2.0 import licence management, MACCS declaration filing, AHTN tariff classification, Customs Duty and Commercial Tax management, Specific Goods Tax calculation, FDA Myanmar Import Recommendation coordination, DRC and DIAC management for pharmaceuticals, SPS certificate coordination, DRI technical compliance documentation, ASEAN FTA certificate of origin preparation, full landed cost calculation before cargo departs, freight forwarding to Myanmar by air and sea, warehouse logistics, white glove delivery, and global trade compliance covering export controls at origin.
Myanmar connects Carra Globe’s Southeast Asian IOR network. Thailand and China are Myanmar’s primary trade partners by border volume. Singapore, Malaysia, Vietnam, and Indonesia cover the broader ASEAN corridor.
Frequently Asked Questions — Myanmar IOR & DDP Shipping
Can a foreign company act as importer of record in Myanmar?
No. Only entities holding a valid Exporter/Importer Business Owner Registration Certificate from Myanmar’s Department of Trade under Notification 35/2023 can file import declarations through MACCS. Foreign companies not registered under Myanmar Companies Law cannot hold this certificate. Foreign companies registered under Myanmar Companies Law may apply through one branch only. Carra Globe holds Myanmar entity registration and a valid Exporter/Importer Business Owner Registration Certificate, acting as the legally accountable IOR for every commercial import to Myanmar.
What import licences are required for goods entering Myanmar?
Myanmar’s Ministry of Commerce has introduced import licensing requirements covering thousands of tariff lines across multiple notifications. Goods on the import licence lists must obtain a licence from the Department of Trade through TradeNet 2.0 before the goods arrive at Myanmar ports. Since July 1, 2024, goods subject to import licences that arrive at ports without a licence face legal enforcement under the Export-Import Law. Carra Globe verifies import licence requirements against current MOC notifications for every product before cargo departs origin.
What is the Commercial Tax rate on imports into Myanmar?
Commercial Tax of 5% applies to most imported goods on top of customs duty. Specific rates apply to certain categories including 15% on internet services and 1% on gold and jewellery imports. Specific Goods Tax applies separately at rates from 5% to 80% for cigarettes, tobacco, alcoholic beverages, wood products, vehicles from 1501cc upward, and petroleum products. MACCS collects all taxes at clearance. Carra Globe calculates the full tax stack per AHTN code before every Myanmar shipment.
What is the FDA Myanmar Import Recommendation and which products need it?
FDA Myanmar issues Import Recommendations (IR) for food products, medical devices, and cosmetics before commercial import. IR validity ranges from 1 to 3 years depending on product class. Applications are submitted through the FDA e-submission system at fda.gov.mm. Pharmaceutical imports require a separate Drug Registration Certificate (DRC) and a Drug Importation Approval Certificate (DIAC) for each shipment. Missing FDA approvals generate indefinite holds at Yangon Port. Carra Globe manages FDA IR, DRC, and DIAC applications as part of every Myanmar IOR medical, pharmaceutical, food, and cosmetics engagement.
What is MACCS and how does it work?
MACCS (Myanmar Automated Cargo Clearance System) is the electronic customs clearance platform for Myanmar, operational at Yangon and progressively rolling out to other ports. MACCS collects multiple charge categories at clearance including Customs Duty, Commercial Tax, Specific Goods Tax, Security Fee, Advanced Income Tax, and MACCS Service Fees. Asia World Port Terminal (AWPT) in Yangon operates 24-hour clearance through MACCS since March 20, 2024. Other ports operate from 9:00 AM to 6:00 PM. Carra Globe holds active MACCS declarant status and files all import declarations for every Myanmar IOR engagement.
What is the import duty rate in Myanmar?
Myanmar applies AHTN (ASEAN Harmonized Tariff Nomenclature) 8-digit classification with duty rates ranging from 0% to 40% by product and origin. Most imports also attract 5% Commercial Tax on top of customs duty. Specific goods including tobacco, alcohol, vehicles, and petroleum attract Specific Goods Tax at 5% to 80%. All duties are assessed on the CIF value. For certain commodities, the Customs Department applies its own reference pricing above declared values. Carra Globe calculates the full tax stack per AHTN code before every Myanmar shipment.
Can I import IT equipment into Myanmar duty-free?
Most IT hardware enters Myanmar at 0% to 15% customs duty depending on AHTN classification and origin, plus 5% Commercial Tax. ASEAN-origin equipment qualifies for preferential rates under ATIGA with a valid certificate of origin. IT equipment on import licensing lists requires a Department of Trade licence through TradeNet 2.0 before goods arrive at port. Hardware with wireless capabilities may require DRI technical standards documentation. Carra Globe verifies AHTN classification, import licence status, and the full tax stack before every IT equipment import to Myanmar.
What is the risk of importing into Myanmar given the current political situation?
The State Administrative Council (SAC) continues to administer trade regulations through the Ministry of Commerce, and MACCS clearance at Yangon operates normally. Import licences, FDA approvals, and Commercial Tax remain in force. However, foreign exchange controls, banking restrictions, and the CBM reference exchange rate for customs duty calculation add cost and timing unpredictability. US, EU, and UK sanctions apply to designated entities and sectors, requiring denied party screening before every transaction. Carra Globe manages Myanmar IOR exclusively through fully compliant banking and logistics channels.
Does Carra Globe provide freight forwarding to Myanmar?
Yes. Carra Globe provides Myanmar freight forwarding by air and sea, fully integrated with IOR services, MACCS declaration filing, import licence management, and last-mile delivery. All freight movements are coordinated with AHTN classification, import licence requirements, FDA approvals, and SPS documentation to prevent disconnects between logistics and customs.
What Carra Globe services are available for Myanmar?
Carra Globe provides Importer of Record services, Exporter of Record services, Delivered Duty Paid shipping, freight forwarding by air and sea, white glove delivery and installation, warehouse logistics, and global trade compliance for Myanmar and across 175+ countries worldwide.
How long does customs clearance take in Myanmar?
Standard Myanmar customs clearance at Asia World Port Terminal with complete documentation completes in 1 to 3 business days under 24-hour MACCS clearance. Other ports operate daytime hours and standard clearance takes 2 to 5 business days. Import licence absent means legal enforcement from vessel arrival with no release until resolved. FDA Import Recommendation absent generates an indefinite hold for food, medical device, and cosmetic shipments. Customs valuation challenges add 10 to 30 days. Carra Globe’s pre-departure compliance verification ensures all import licences, FDA approvals, and documentation are in place before cargo departs origin.
