To date, regular customs/clearance regime still applies in Yangon.

The Government’s approval for importation needs to be obtained prior to arrival of cargo. Tax is exempted for humanitarian food assistance and a Tax Exemption Certificate needs to be obtained prior to the cargo clearance.  Please contact the Ministry of Revenue and Finance for more information [Minister of Revenue and Finance is the one to grant exemptions].

Under the existing rules and regulations, all incoming consignments of the goods must be cleared through the Customs Department under Import Declaration Form (CUSDEC – 1). The Import Declaration Form is to be accompanied by the following documents:

1. Import licence / permit
2. Invoice
3. Bill of Lading or Air Consignment Note
4. Packing List
5. Other Certificates and Permits issued by the relevant Government Departments as a condition for Import.

Involved in the import process, the Food and Drug Administration Department of the Ministry of Health must inspect food commodities and issue a Health Certificate.  The Trade Council of the Ministry of Trade also must issue a certificate for other commodities.