Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Last Published: 9/10/2019
Myanmar is a member of the World Trade Organization (WTO), but international tariff standards cover only 18 percent of its goods and services.  While its commitment to binding international tariffs agreements is limited, Myanmar generally levies tariffs that are comparable or lower than that of other countries in the region.  Myanmar tariffs generally range from zero to 40 percent. Luxury items have the highest tariffs.  As a member of the ASEAN Free Trade Area (AFTA), Myanmar has committed the Common Effective Preferential Tariff Scheme (CEPT) to reduce intra-ASEAN import tariffs for all tariff lines by 2018.  For more information on custom tariff rates, please visit the Myanmar Customs Department page: http://www.myanmarcustoms.gov.mm

The government can levy three types of taxes on imports: import duties, commercial taxes, license fees.  The Custom Department bases valuation on the customs, insurance and freight (CIF) value.  For some commodities, the Customs Department uses its own reference guide to determine the value of imports.  The guide lists prices in kyat based on the price of these goods in Myanmar, sometimes substantially lower or higher than their value outside Myanmar.  The national portal can be accessed at: http://www.myanmartradeportal.gov.mm

Taxes collected by MACCS

The following lists 10 types of taxes which can be collected by MACCS:
1.Customs Duty
2.Commercial Tax
3.Security Free (for X-ray) Redemption Deposit or Post Value Revenue Deposit (RD or PVRD)
4.Specific Goods Tax
5.Transit Duty
6.Advanced income Tax
7.MACCS Service Fees
8.Redemption Find (RF)
9.Direct Penalty (DP)
10.License Fees
 
Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.


More Information

Burma Tariff Rate Quotas Import Duties