Myanmar Tax & Customs Alert: Passenger Declaration Required for Mobile Devices

On 14^th July 2026, the Central Equipment Identity Register (“CEIR”) and EIR System Project Steering Committee announced that passengers entering Myanmar from international airports (Yangon, Nay Pyi Taw and Mandalay) are now required to submit the Passenger Declaration Form (“PD Form”) for the mobile devices that are not registered with CEIR. The announcement further states that each passenger may register up to two mobile devices within one year from the date of the initial submission of the PD Form (PD Form).

Key Requirements

Under the announcement, incoming passengers arriving through Myanmar’s international airports and carrying mobile devices that are not registered with the CEIR are required to comply with the following requirements:

• Complete and submit the PD Form at the Customs inspection counter upon arrival at the airport.
• The PD Form must include IMEI number of the mobile device.
• Apply for CEIR registration at the CEIR One-Stop Service (“OSS“) by submitting the following documents.
• Application form to register with CEIR
  • Copy of passport
  • Boarding Pass (original and copy)
  • Air ticket (original and copy) and
  • Original PD Form

It is also worth noting that passengers are required to pay the total applicable taxes assessed under the CEIR system based on the assessable value of the mobile device. Such taxes include; 5% Customs Duty (“CD”), 5% Commercial Tax (“CT”), 2% Advanced Income Tax (“AIT”) and redemption fine if any within 30 days from the date of submission of the PD Form. Failure to complete the registration process or pay the applicable tax within the prescribed period may result in penalties imposed through the CEIR system.

Source of income used to purchase mobile devices

At present, the Internal Revenue Department (“IRD”) has not provided guidance on whether an individual may rely on income that has already been subject to personal income tax (“PIT”) as evidence of the source of funds used to purchase a mobile device under the CEIR system.

Accordingly, individuals are required to pay the applicable taxes assessed under the CEIR system at the time of registration. Further clarification from the IRD is required regarding the treatment of income on which PIT has already been paid when substantiating the source of funds used to acquire a mobile device.