National Defence and Security Council Law 13/2026

5th Wanning of Taboung 1387ME
7 March 2026

Continued from yesterday
Chapter II
Objective
3. The objectives of this law are as follows: –
(a) To ensure the systematic public consumption of alcohol and substances of excise.
(b) To supervise and ensure that the state receives the full applicable excise taxes.
(c) To reduce the habit of alcohol consumption and enable a decrease in alcohol use.
(d) To ensure that the production, distribution, and sale of quality alcohol causes minimal social and health harm.
(e) To enable the systematic conduct of production, storage, transport, distribution, sale, import, and export of alcoholic beverages.
(f) To minimize environmental and social impacts arising from the production, storage, distribution, and sale of alcohol.
Chapter III
Formation of the Excise Policy Committee and its responsibilities
4. The Union Government –
(a) Shall form the Excise Policy Committee with a maximum of 15 members, including the Union Minister of Home Affairs as the chair, representatives from government departments and organizations as members, the Director-General as the secretary, and the Deputy Director-General as the joint secretary.
(b) If necessary, may reorganize the Excise Policy Committee in accordance with the provisions specified in Subsection (a).
5. Responsibilities of the Excise Policy Committee are as follows: –
(a) Formulating the excise policies in relation to the following matters:
1. Matters concerning the prevention and control of social and health harms caused by alcohol consumption.
2. Matters concerning the import or export of alcohol and alcoholic substances.
3. Matters concerning the establishment of alcohol, beer, or wine factories.
4. Matters concerning the determination of production methods according to the type of alcohol.
(b) Determining the minimum amount of investment required to establish alcohol, beer, or wine factories.
(c) Coordinating and implementing treatment and rehabilitation measures for alcohol addicts in collaboration with the relevant departments and organizations.
(d) Reviewing excise policies at least once every five years.
Chapter IV
Excise Management and Excise Business Supervision
6. The Director-General shall supervise matters related to the excise management and these businesses.
7. Excise officers at all levels shall implement the management of excisable substances in coordination with the relevant government departments and government organizations.
8. The relevant excise officer shall —
(a) Conduct excise tax collection activities in accordance with the region or state excise law under the supervision of the relevant region or state governments.
(b) Conduct excise tax collection activities within the Union territory in accordance with regulations under the supervision of the Nay Pyi Taw Council.
9. The regional or state government or the Nay Pyi Taw Council shall —
(a) (1). form a District Excise Supervisory and Inspection Committee with a maximum of seven members, including the relevant district excise officer as the chairperson and appropriate officials from government departments or organizations as members.
(2). form a township Excise Supervisory and Inspection Committee with a maximum of seven members, including the relevant township excise officer as the chairperson and appropriate officials from government departments or organizations as members.
(b) If necessary, reorganize the relevant excise supervisory and inspection committee in accordance with the provisions specified in Subsection (a).
(c) Determine the duties and responsibilities of the excise supervisory and inspection committee.
(d) Impose time restrictions on alcohol sales and regulate alcohol consumption within the territory.
Chapter V
Applying for, allowing and refusing an excise licence
10. The Department shall allow a relevant excise licence for the following intoxicating businesses –
(a) poduction
(b) producing value-added products
(c) bottling
(d) distribution
(e) sales
(f) matters concerning the excise businesses designated by the Department under the notification
11. The Department shall determine the types of excise licences and the regulations corresponding to each type of licence in relation to excise businesses under Section 10.
12. The following individuals or organizations may apply for an excise licence to operate an excise businesses:
(a) Citizens of Myanmar, associate citizens, or naturalized citizens under the Myanmar Citizenship Law.
(b) Companies registered in Myanmar in accordance with the Myanmar Companies Law, including Myanmar-owned companies or foreign companies with foreign shareholding of 49 per cent or less.
(c) Companies legally organized as wholly Myanmar-owned, business entities formed by Myanmar citizens, or joint venture organizations.
13. Any person wishing to operate an excise business under Section 10 must apply for the relevant type of excise licence from the district excise officer in accordance with the prescribed regulations.
14. (a) The district excise officer shall examine the application under Section 13 and order the township excise officer for verification of compliance with the prescribed regulations to be submitted.
(b) The township excise officer shall review the application and submit it, along with their opinion and comments, to the district excise officer in accordance with the prescribed regulations.
(c) Upon receiving the submission under subsection (b), the district excise officer shall, together with their opinion and comments —
1. Submit it to the relevant regional or state excise officer in accordance with the prescribed regulations if the enterprise is in a region or state.
2. Submit it to the Nay Pyi Taw excise officer in accordance with the prescribed regulations if the enterprise is in the Union territory.
15. The relevant regional or state excise officer, or Nay Pyi Taw excise officer, shall—
(a) Upon receiving the submission under Section 14 (c)—
1. seek the opinion of the relevant regional or state government in the relevant region or state.
2. seek the opinion of the Nay Pyi Taw Council in the Union territory.
(b) Upon receiving the sought opinion under subsection (a), submit it along with their own opinion to the Department.
16. The Department shall—
(a) Verify the excise license applications submitted under Section 15 (b) for compliance with the prescribed regulations, and may approve or reject the issuance of the licence.
(b) Notify the district excise officer of its decision under subsection (a).
17. If approval is granted under Section 16 (a), the district excise officer shall collect the prescribed excise licence fee and issue the excise licence to the applicant.
18. (a) Any holder of an excise licence who wishes to apply for a licence renewal must submit an application to the township excise officer in accordance with the prescribed regulations.
(b) Upon receiving the application under subsection (a), the township excise officer shall examine it for compliance with the regulations and submit it, along with their opinion, to the district excise officer.

19. Upon receiving the submission under Section 18 (b), the district excise officer shall examine it in accordance with the prescribed regulations and, together with their opinion—
(a) Submit it to the relevant regional or state excise officer if the business is in a region or state.
(b) Submit it to the Nay Pyi Taw excise officer if the business is in the Union territory.
20. The relevant regional or state excise officer, or Nay Pyi Taw excise officer, shall—
(a) Upon receiving the submission under Section 19 —
1. seek the opinion of the relevant regional or state government if the business is located in a region or state.
2. seek the opinion of the Nay Pyi Taw Council if the business is located in the Union territory.
(b) Upon receiving the requested opinion under subsection (a), examine it in accordance with the prescribed regulations and submit it, together with their own opinion, to the Department.
21. The Department shall—
(a) Examine the submission under Section 20 (b) in accordance with the prescribed regulations and may approve or reject the licence renewal.
(b) Notify the district excise officer of its decision under subsection (a).
22. If approval for renewal is granted under Section 21(a), the district excise officer shall collect the prescribed excisable substance licence renewal fee and issue the renewed licence to the applicant.
23. (a) The Department may determine the types of excise businesses that may be permitted under a quota system.
(b) The district excise officer shall, in accordance with the prescribed regulations, issue the relevant excise licence to any applicant wishing to operate the business types determined under subsection (a).
24. Regardless of the date of issuance, the term of an excise licence shall only be valid until the end of the relevant financial year.
To be continued

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