On 31 March 2025, the Ministry of Planning and Finance issued Notification 27/2025 (“Notification 27/2025”) announcing significant tariff changes to promote the development of Electric Vehicles (“EVs”) in Myanmar.
Under Notification 27/2025, the customs tariff or duty rate for Battery Electric Vehicles (“BEVs”) and their essential components and accessories, as outlined in Myanmar’s Customs Tariff of 2022, has been reduced to zero percent. This exemption applies to BEVs powered entirely by electric batteries and covers vehicles imported under Completely Built-Up (CBU), Completely Knocked Down (CKD), and Semi-Knocked Down (SKD) systems. These changes became effective on 1 April 2025 and remain in place until 31 March 2026.
The scope of this tariff exemption covers:
1. Road tractors for semi-trailers;
2. Buses designed to transport ten or more passengers;
3. Trucks;
4. Motor vehicles for passenger transport;
5. Three-wheeled vehicles for transporting passengers or goods;
6. Electric motorcycles and bicycles; and
7. Special-purpose vehicles such as ambulances, prison vans, and hearses.
Additionally, the exemption includes related components and accessories essential to the above BEVs, such as:
- Charging station equipment;
- Charging system devices approved by the Ministry of Electric Power; and
- Spare parts, with samples detailed in a separate annex included in the notification.
This measure, combined with specific goods tax and commercial tax exemptions on BEVs provided under the Union Tax Law, reflects Myanmar’s commitment to attracting foreign investment in the EV sector. It also aims to foster a sustainable EV ecosystem and promote the shift towards greener and more sustainable transportation solutions.
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.
