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2.36. Prohibited categories of investment include businesses that: (i) bring hazardous or poisonous wastes into Myanmar; (ii) bring technologies, medicines, flora and fauna, or instruments, which are still being tested abroad or which have not been approved to be used, planted, or cultivated, except those for research and development purposes, into Myanmar; (iii) affect the traditional culture and customs of the ethnic groups; (iv) cause an enormous impact to the natural environment and ecosystem; (...)

2.42. Under the Specific Goods Tax Law (SGTL), 2016, which was adopted on 18 January 2016 and entered into force on 1 April 2016, some goods, including alcoholic beverages, tobacco, teak and other timber, gems and jewellery, and vehicles, are subject to higher tax rates than standard commercial tax rates, in order to prevent high consumption and to preserve natural resources (...).

2.48. (...) According to Section 36 of the Myanmar Investment Law, an investor in the following must submit a proposal to the Commission, and invest only after receiving the permit (...) projects that are likely to have a large impact on the environment or the local community; (...)

Table 3.1 Import documents
Goods: Greenhouses gases and other gas and wastes
Type of documents: Recommendation letter from the Environmental Conservation Department

Table 3.1 Import documents
Goods: Forest products
Type of documents: Recommendation letter from the Department of Forestry
(...)
Goods: Chainsaws and wheel saws
Type of documents: Recommendation letter from the Department of Forestry

3.21. As per WTO Secretariat calculations, the MFN applied tariff exceeds the bound rate in 2020 for 70 tariff lines. (...) The lines where the MFN applied rate exceeds the bound rate in 2020, pertain to, (...) waste and scrap of primary cells, primary batteries and electric accumulators, agricultural machinery and parts, and motor vehicle parts and accessories (...).

Table 3.5 Tax revenue, 2013-18
Taxes on extraction of forest produce
FY 2013/14: 0.1; FY 2014/15: 0 .1; FY 2015/16: 0.1; FY 2016/17: 0.1; FY 2017/18: 0.1

3.26. Myanmar prohibits or restricts the import of certain goods on the grounds of (...) conservation of natural resources (...)

3.27. Under the Export and Import Law, 2012, the list of prohibited imports is maintained by the MOC, and any changes to the list are reviewed by the Department of Trade of the MOC with the approval of the Union Cabinet. Currently, this list includes (...) wildlife and endangered species.

Table 3.6 Recommendations for import
Concerned ministries: Ministry of Agriculture, Livestock and Irrigation (MOALI), Department of Agriculture (DOA), Department of Agricultural Research
List of commodities needing a recommendation for importation: (...) biological control agents and other beneficial organisms, (...).
Other certificates needed: - Import Certificate from the Plant Protection Division, DOA, and Phytosanitary Certificate from the exporting country (for (...) biological control agents and other beneficial organisms).