Legal and Tax Updates
October 17 2025

Myanmar Implements Enhanced Proof of Origin Procedures under Upgraded AANZFTA Framework

Effective 12 October 2025, Myanmar has officially adopted the Second Protocol to Amend the Agreement Establishing the ASEAN–Australia–New Zealand Free Trade Area (“AANZFTA”). This marks a key step in aligning Myanmar’s export certification processes with international standards. The revised framework introduces updated Rules of Origin and procedural enhancements that aim to facilitate trade and improve access to preferential tariffs across ASEAN, Australia, and New Zealand.

We outline the key changes and practical steps for exporters to comply with the new Proof of Origin requirements.

Understanding the Proof of Origin Framework

Chapter 3 of the amended AANZFTA sets out enhanced Rules of Origin (“ROO”) and procedural requirements that govern how Myanmar exporters can substantiate the origin of their goods. These updates aim to promote transparency, consistency, and efficiency in trade facilitation across all participating economies.

To benefit from preferential tariff treatment under AANZFTA, goods exported from Myanmar must meet specific origin criteria. A product is considered “originating” if it satisfies one of the following conditions:

  1. Wholly obtained or produced in Myanmar;
  2. Substantially transformed in Myanmar using non-originating inputs, in accordance with Article 4 of the Protocol;
  3. Produced entirely within a member country using originating materials sourced from one or more AANZFTA member states.
Proof of Origin Documents

Myanmar exporters can demonstrate the origin of goods through three recognized methods:

  1. Certificate of Origin (CO Form AANZ) – Issued by the Department of Trade, Ministry of Commerce (“MOC”).
  2. Declaration of Origin by an Approved Exporter – For exporters granted self-certification rights.
  3. Declaration of Origin by an Exporter – To be implemented in Myanmar 20 years after the Protocol takes effect.

This tiered approach allows a gradual transition toward exporter self-declaration, ensuring proper compliance and capacity building among local exporters.

Verification and Certification Process

Before applying for Proof of Origin, exporters must conduct several preparatory steps:

  1. Confirm the HS Code (6 digits) and product description.
  2. Verify tariff commitments under the importing country’s schedule.
  3. Determine the applicable origin criteria (e.g., Wholly Obtained, Change in Tariff Classification, or Regional Value Content).
  4. Register manufactured products under the Certificate of Product Registration (“CPR”) through the Online CO Application System (https://onlineco.myanmartradenet.com).
  5. Prepare supporting documentation such as cost statements, production flow, and input details.

Once verified, the Department of Trade of the MOC issues a CPR valid for one year, streamlining subsequent CO applications.

Certificate of Product Registration

For manufactured goods, exporters must:

  1. Cost Statement per unit
  2. HS Codes of inputs and outputs
  3. Production process description (in English and Burmese)
  4. Photos of the goods
  5. Import release or bonded transport documents
  6. Private factory registration certificate
Applying for CO Form AANZ

Exporters must submit the following documents through the online platform:

  1. Completed Form AANZ
  2. Certificate of Product Registration (for manufactured goods)
  3. Export License or Shipment Approval
  4. Invoice, Packing List, and Bill of Lading

All submissions must be in English and duly signed by an authorized company representative.

Approved Exporter System

Myanmar exporters with a strong compliance record can apply to become Approved Exporters, allowing them to issue Declarations of Origin on their own letterhead. To qualify, companies must demonstrate:

  1. A clean trade record
  2. Proven understanding of the ROO
  3. Commitment to maintaining trade records for at least three years

This mechanism significantly enhances trade efficiency, reduces administrative burden, and fosters trust between businesses and customs authorities.

Recordkeeping and Compliance

To maintain transparency and facilitate post-verification, exporters must:

  1. Retain all related documents for three years.
  2. Cooperate with customs authorities during verification.
  3. Apply for Certified True Copies in case of lost or damaged certificates.
  4. Note that retrospective CO issuance is permitted within one year from the export date, and shipments valued below USD 200 are exempt from origin documentation.
Conclusion

The updated Proof of Origin procedures under the upgraded AANZFTA framework represent a strategic advancement for Myanmar’s export sector. By adopting a phased approach to self-certification and strengthening verification mechanisms, Myanmar is better positioned to integrate with regional supply chains and meet global trade standards. Exporters (particularly those in garments, agriculture, and manufacturing) should take proactive steps to understand and implement these procedures to fully leverage preferential market access and enhance trade efficiency.

The information provided here is for information purposes only and is not intended to constitute legal advice. Legal advice should be obtained from qualified legal counsel for all specific situations.

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