On 30 December 2025, the Ministry of Finance and Revenue has issued Notification 153/2025 (“Notification 153”) establishing procedures for deferred payment of customs duties under Section 204(b) of the Sea Customs Act. This new framework allows authorized economic operators to defer payment of customs duties and other taxes payable to the Customs Department by submitting an adequate bank guarantee, enabling the release of goods before payment is made, within the period prescribed by the Customs Department.
KEY HIGHLIGHTS
1. Eligibility Requirements
The deferred payment facility is available only to Authorized Economic Operators (“AEOs”). To qualify, the applicant must be a company formally recognized as an AEO by the Customs Department and must apply while its AEO certificate is still valid.
For further background on the AEO regime in Myanmar, please refer to our previous alert; click here.
2. Bank Guarantee Requirements
To use the deferred payment facility, companies must submit a bank guarantee issued by a bank against the applicant’s deposited funds, specifically for the purpose of deferring customs duty payments.
The following conditions apply:
- The original bank guarantee must be submitted to the Customs Department and must have at least 60 days of remaining validity.
- The guaranteed amount must be sufficient to cover the deferred customs duties.
- The bank issuing the guarantee must be connected to the MACCS Online Payment System.
The bank guarantee may be used only for deferred payment of customs duties linked to the clearance and release of goods and cannot be applied for other purposes.
3. Pre-Clearance Obligations
Before using the deferred payment facility, companies must complete key preparation work in advance, including:
- Pre‑calculating customs duties and all applicable taxes at the preliminary stage of each import declaration
- Completing goods classification, customs valuation, and origin determination early to avoid clearance delays and to confirm that the bank guarantee amount is adequate
4. Application Process:
The applicant must obtain the prescribed application form from the Customs Department’s website, ensure it is personally signed by a responsible officer of at least Director level, and submit it to the Customs Department.
Once received, the Customs Department will review the application for compliance. If approved, the Customs Department will temporarily retain the original bank guarantee and assign a Security Number, which must be stated in the relevant import declarations.
5. Payment Timeline and Procedures
After customs clearance is completed and a Release Order is issued through the MACCS system, the goods may be released under the deferred payment arrangement.
The company must then pay all customs duties and applicable taxes within one month from the date of release using a Payment Order Cheque. Once payment is made, the company may request the return of the original bank guarantee, which the Customs Department will release accordingly.
6. Enforcement Procedures
If duties and taxes are not paid within one month of goods release, the Customs Department may notify the issuing bank and recover the outstanding amounts directly from the bank guarantee. The Customs Department may also consider further actions, including temporary suspension or revocation of AEO status.
Upon receiving a notice from the Customs Department, the issuing bank must transfer the guaranteed amount within five banking days and notify the Customs Department of the transfer. If the bank fails to do so, enforcement action may be taken under applicable laws and regulations.
Finally, it is important to note that customs penalties are excluded from the deferred payment facility and must be paid using the regular payment procedures.
DFDL Comments
Notification 153 is a positive step in Myanmar’s trade facilitation efforts, as it allows AEOs to improve cash flow by deferring payment of customs duties through the use of a bank guarantee. To use this facility effectively, companies will need to be well prepared from an operational and compliance perspective. In practice, this means being able to accurately calculate duties and taxes in advance, carry out customs classification, valuation, and origin determinations early, and ensure that bank guarantees remain valid and sufficient. For some companies, this may require strengthening internal customs processes and working more closely with banks that are connected to the MACCS Online Payment System.
While the deferred payment facility offers flexibility, it operates within a well‑defined compliance framework. If customs duties and taxes are not paid within one month from the release of goods, the Customs Department may recover the amounts through the bank guarantee and may also consider suspending or revoking the company’s AEO status, which would affect access to related AEO benefits. In addition, any customs penalties are excluded from the deferred payment arrangement and must be settled through the standard payment process. Companies planning to use this facility are therefore encouraged to put in place appropriate internal controls, actively monitor payment deadlines, and ensure sufficient liquidity and compliance readiness to fully benefit from the scheme.
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.
