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Exporters must submit an export declaration form to Customs before exporting the goods, together with required documentation, such as: the export licence, invoice, packing list, sales contract, letter of credit or general remittance exemption certification, forest pass for the shipment of forestry produce, health certificate for the export of live animals, permit for the export of wild live animals, and other certificates and permits as required by the relevant government agencies.

Myanmar reformed its export tax regime in 2011. Prior to the reform, exporters had to pay commercial tax at a rate of 8% and income tax at a rate of 2% before exporting goods. Currently, commercial tax is levied only on exports of five commodities (Table 3.6); according to the authorities, this is to preserve natural resources. In addition, a cess is collected by Customs on behalf of the Ministry of Finance on four products.

The Ministry of Mines is responsible for policies regarding the metal, precious stones, and coal subsectors. The Department of Mines, under the Ministry, is responsible for, inter alia: scrutinizing the application for mineral exploration and issuing permits in accordance with the Mines Law; implementing measures to protect the environment from pollution related to mining and related operations (e.g. environmental impact assessments, social impact assessments, and health impact assessments).

Table A2. 2 Main trade-related ministries and agencies
Department/Agency: Ministry of Mines
Main responsibility: Mining, issuing licences to mineral explorations, conducting environmental impact assessment

In the case of mining, for example, the GOM (Government of Myanmar) is implementing measures, such as environmental and social impact assessments, to protect the environment from degradation that may result from mining and related operations. (…)

Table A2. 1 Major trade-related legislation
Subject: Sanitary and phytosanitary requirements
Legislation: Protection of Wildlife, Wild Plants and Conservation of Natural Areas Law 1994
(…)

Table 6.4 Selected WTO activities by topic (including via E-learning), 1995–2013
(end-July)
Topic/Theme: Trade and environment
Number of activities: 9
Number of participants (E-Learning): 24 (15)

The main legislation governing forestry in Myanmar includes the Forest Law (1992), the Environmental Conservation Law 2012, the Protection of Wildlife and Wild Plants and Conservation of Natural Areas Law, and the Foreign Investment Law 2012.

The main objectives of the oil and gas sector include: fulfilling domestic energy demand; promoting energy efficiency and conservation; implementing effective utilization of domestically produced crude oil and natural gas; and promoting more private participation in the energy sector.

Table A2. 2 Main trade-related ministries and agencies
Department/Agency: Ministry of Environmental Conservation and Forestry
Main responsibility: Forest management, wood-based industry development