Commonly Used Terms
ACDD ASEAN Customs Declaration Document.  The form used to submit a Customs declaration.  This is based on the ASEAN standard format. Click here for more information about the ACDD.  Click here to view the version of the ACDD in use in Myanmar.
ASEAN Association of South East Nations.  ASEAN is an organization aimed at promoting economic growth, social progress, development and stability among 10 countries in the region.  It comprises Brunei, Burma, Cambodia, Indonesia, Lao PDR, Malaysia, the Philippines, Singapore, Thailand and Vietnam. 
CEPT Common Effective Preferential Tariff.  The tariff rates applicable to all commodities traded between member states of ASEAN. You can see the CEPT duty rates for all commodities in this website under Commodity Search
Certificate of Origin (COO) A document required by the authorities in an importing country to prove the origin of the goods. 
Declaration A document submitted to a Government authority (e.g. Customs) for the purpose of describing goods for which the declarant is responsible in order to obtain permission to import them, export them or transport them.  A declaration is usually submitted using a prescribed form and may need to be accompanied by certain supporting documents.  A declaration carries legal value and may be used as evidence in court. In Myanmar a declaration is submitted by using Form ACDD (see ACDD above).

Enquiry Point

An official or office in a WTO member government designated to deal with enquiries from other WTO members and the public on a subject such as technical barriers to trade or sanitary/phytosanitary measures.

FTA Free Trade Agreement.  An international agreement negotiated between states or associations of states on behalf of their members (e.g. ASEAN) aimed at simplifying trade between the parties to the agreement as well as reducing and eventually eliminating all tariffs for goods traded between these countries. You can see any preferential tariffs relating to FTA's to which Myanmar is a party in this website under Commodity Search
HS Code The 8 digit code of the Harmonized System that defines commodities. An HS Code is structured according to a hierarchy made up of Chapter (First 2 digits), Sub-Chapter (first 4-digits), Sub-Heading (First 6-digits) and Code (full 8 digits).  The HS Code is used to identify a commodity for the purpose of applying a tariff or any special measures.
Measure A special provision applying to a commodity.  This could be a temporary or permanent prohibition due to SPS or other reasons or a specific requirement to obtain certain documents or carry out certain procedures.  Normally, application of a measure is determined by the issue of a ministerial regulation or by an article of law. 
MFN Most Favoured Nation.  The principle of MFN is enshrined in Article I of the WTO's General Agreement on Tariffs and Trade (GATT 1947 and 1994).  You can see the base MFN duty rate for all commodities in this website under Commodity Search.


A transparency obligation requiring WTO member governments to report trade measures to the relevant WTO body if the measures might have an effect on other members


Single Administrative Document.  The form used by a trader to submit an import, export or transit declaration to Customs.  In Myanmar the form in use is the ACDD (see above) which is based on the ASEAN standard.

Sanitary and Phytosanitary (SPS) measures

Measures dealing with food safety and animal and plant health.

  • Sanitary: for human and animal health
  • Phytosanitary: for plants and plant products

SPS Agreement

The WTO Agreement with the rules regarding Sanitary and Phytosanitary measures

TBT Agreement

The WTO Agreement concerning the application of technical regulations, standards, testing and certification procedures and how these should not constitute Technical Barriers to Trade (TBT).


Refers to the degree to which trade policies and practices, and the process by which they are established, are open and predictable


World Trade Organization