1The Republic of the Union of Myanmar
Myanmar Investment Commission
Notification No. 13 /2017
The 5th Waxing of Tagu, 1378 ME( 1st April, 2017 )Classification of Promoted Sector
1.
In exercises of the power conferred under section 43 and sub- section (b) of Section 100 of
the Myanmar Investment Law. The Myanmar Investment Commission has prescribed thisinvestment promoted sectors with the approval of Union Government:
Sr. No.
(A)

Sector/ Type of BusinessIndustrial
Code
Agriculture and its related services (except cultivation and production oftobacco and virginia)

1

Cultivation of Cereals (except rice), pulses and oil seed crops

ISIC 0111

2

Cultivation and production of Rice

ISIC 0112

3

Cultivation of vegetables, melon/cucumber and root crops

ISIC 0113

4

Cultivation of Sugarcane

ISIC 0114

5

Cultivation of Cotton and Allied Fiber Crops

ISIC 0116

6

Cultivation of annual crops

ISIC 0119

7

Cultivation of grapes ( perennial crops)

ISIC 0121

8

Cultivation of tropical zone and temperate fruit crops(Banana, Mango, Durian, Rambutan, Papaya, Pineapple,
Dragon Fruit, Tamarind, and other tropical and temperatezone fruit such as Custard Apple, Jackfruit, Mangosteen,
Longan Tambuten, Avocado, Fig, Date Palm.)
Cultivation of citrus (Pomelo, Sweet Lime, Lemon, Lime,Orange and other kinds of lime and lemon)
Cultivation of nuts ( guava, palm, damson, apple and lychee,and cultivation other nuts like pear )ISIC 0122

11

Cultivation of other trees and bush type fruit crops and nuts

ISIC 0125

12

Cultivation of Oil trees (Oil palm,....)ISIC 0126

13

Cultivation of cordial plants

ISIC 0127

14

Cultivation of culinary crops, herbal, inhalant and medicinal ISIC 0128
plants (pepper, sweet chili, spicy chili, nutmeg, ginger,
turmeric and other seasoning plants)

15

Cultivation of Perennial crops

ISIC 012/ ISIC0129

16

Plant Breeding and multiplication

ISIC 0130

17

Supportive activities on crop production

ISIC 0161

910

ISIC 0123
ISIC 0124

2

Sr. No.
18

Post harvest activities

IndustrialCode
ISIC 0163

19

Seed treatment activities for multiplication

ISIC 0164

20

Weeding activities and Sanitation of pest and pathogens

ISIC 0161

21

Mechanized harvesting service

CPC 8611

22

Milling and processing service

CPC 861

23Water resource and irrigation service

CPC 86124

Service on drying facilities

ISIC 0163

25

Service on Storage facilities

CPC 861

26

Laboratory service on food crop

CPC 861

27

Soil testing service

CPC 861

28

Renting service on Agriculture machines

CPC 73121

29

establishing the infrastructure for whole-sale market for
CPC 91131
agricultural products
Other services from crop cultivation to production ofCPC 861
crops(service for crops after harvesting period, service for
production of seeds, other services)
Establishment of forest plantations, conservation and other forest related
businesses

30(B)Sector/ Type of Business1

Establishment of forest plantation

ISIC 0210

2

Establishment of teak plantation

ISIC 0210

3Production of rubber wood

ISIC 0220

4

Carried out of forest and forest plantation with charges orcontract system

ISIC 0240(C)

Livestock production, breeding and production of fishery products, and its
related services
1

Cattle and buffalo farming, breeding and production

ISIC 0141

2

Farming of Equine family

ISIC 0142

3

Sheep and goat farming, breeding and production

ISIC 0144

4Pig farming, breeding and production

ISIC 0145

5

Poultry farming, breeding and production

ISIC 0146

6

Farming of other animals

ISIC 0149

7

Mixed farming

ISIC 0150

8

Supporting activities for animal production

ISIC 0162

9

Pearl culturing and production

ISIC 0321

10

Breeding and production of fresh water and marine organisms

ISIC
0322

0321,

3

Sr. No.
(D)

Sector/ Type of BusinessIndustrial
Code
Manufacturing (Except manufacturing of cigarette, liqueur, beer, and otherharmful products to health)1

Slaughtering and packing (excluding native chicken, duck and ISIC 1010
other fowls)

2

Slaughtering, packing and preservation of poultry (layers andbroilers)

ISIC 1010

3Production, processing and freezing fish and fisheries
products
Production of canned fish

ISIC 1020

45ISIC 1020
ISIC 1020

7

Value-added production of shellfish and mollusc such asprawn and crab
Manufacturing of canned shellfish and mollusc such as prawn
and crab
Production of seaweed and moss, etc.

8

Production of veterinary medicine

ISIC 2100

9Processing the vegetables and fruits for long-term storage

ISIC 1030

10

Production of canned vegetable and fruit

ISIC 1030

11

Production of edible oil and fat from other vegetables andanimals not expressly specified
Production of edible oil and fat from vegetables

ISIC 1040

13

Production of bread and food from coconut oil, kernel andcoconut

ISIC1071

14

Production of palm oil

ISIC 1040

15

Production of maize oil

ISIC1040

16

production of animal oil and fat

ISIC 1040

17

Production of edible oil and fat from other vegetables andcrops not expressly specified (nut which could produce fat,production of food and powder from crop seeds, productionof margarine, production of similar mixed foods,
production of mixed fat to be used for frying
Production of fresh milk and value-added dairy products

ISIC 1040

ISIC 1050

20

Production of milk powder, evaporated milk and condensed
milk
Production of other dairy product21

Grinding the crops (except rice and maize)

ISIC 1061

22

Grinding rice/maize and production of rice-flour/ maize flour

ISIC 1061

23

BakeryISIC 1071

24

Production of sugar

ISIC 1072

25

Manufacturing of Cocoa, Chocolate and sugar confectionary

ISIC 1073

26

ISIC 1074

27

Manufacturing of macaroni noodles, biscuit, dry cake andfood with flour
Production of prepared meals and dishes

ISIC 1075

28

Production of coffee, Tea and Traditional Medicinal Plants

ISIC 1079

61218
19

ISIC 1020ISIC 1020

ISIC 1040
1030,

ISIC 1050

ISIC 1050

4Sr. No.

Sector/ Type of Business

29

Production of seasoning, sauce, other objects used forcooking (production of seasoning, sauce and pepper;
production of food including mayonnaise, mustard, riceflour; production of mustard, rice-flour, vinegar; productionof emulated honey with smoked sugar; squeezing meat, fish,shellfish or mollusc; production of edible salt such as iodine
salt; production of energy drink)
Production of animal feed

30
31

Industrial
CodeISIC 1079

ISIC 1080

32

Production of veneer (production of wood-based products ISIC 1621
such as plywood, fiber board (horizontal), particle board(wood piece))
Production of finished wood products for buildings
ISIC 1622

33

Production of boxes with wood

34

Production of other objects with wood (production ofISIC 1629
products with raw materials such as cork, hay, water hyacinth,dried banana tree by folding many layers, twisting, entwining
and weaving)
Making furniture with wood (including bamboo and cane)
ISIC 3100

3536

ISIC 1623

ISIC 2023

37

Production of soap, soap powder, perfume and cleaner
materials
Spinning, weaving, dying and finalizing

38

production of rope , varieties of rope and net

ISIC 1394

39

Production of clothes

ISIC 1410

40

Production of women’ underwear

ISIC 1410

41

Production of varieties of hat

ISIC 1410

42

Production of varieties of bags including baggage, hand bagand haversack

ISIC 1512

43

Production of sport items

ISIC 3230

44

Production of varieties of shoe

ISIC 3290

45

Production of finished leather products

ISIC 1410,1511

46

Production of leather baggages and hand bags

ISIC 1512

47

Processing and production of wool and fur

ISIC 1420

48

Manufacturing of varieties of plastic products

ISIC 222049

Manufacturing of products for household and personal use

ISIC 3290

50

Manufacturing of pulp, paper and paper board

ISIC 1701

51

Production of fertilizer and Nitrogen compound

ISIC 2012

ISIC 131, 1312,1313

5Sr. No.

Sector/ Type of Business

52

Production of insecticide and chemical products to be used infarming

53

Production of fibre (emulated fibre)

ISIC 2030

54

Production of medicine, chemical products for medicine andbotanical products

ISIC 2100

55

Manufacturing the varieties of tyre

ISIC 2211

56

Production and revision of rubber tyre and tube

ISIC 2211

57

Production of concrete, cement, limestone, brick, ceramic andplaster
Manufacturing of construction materials

ISIC 2394

Manufacturing of Plastic products for construction business (tank, water containers, reservoirs)
Production of iron and steel

ISIC 2220

58596061

Industrial
Code
ISIC 2021

ISIC 2395

ISIC 2410

62

Production of refine metal materials except machine andmechanical equipment
Manufacturing of finished jade and gem and jewellery

ISIC 3211

63

Manufacturing of computer, electronic and optical products

ISIC 2664

ISIC 271

68

Manufacturing of electric motor, generator(generatingelectricity), transformer(diode), electricity distributing andcontrol apparatus
Manufacturing of electricity distributing and control
apparatus
Manufacturing of consumer electronics (manufacturing ofvideo, TV equipment, manufacturing of broadcasts studioequipment)
Manufacturing of telecommunication equipment (productionof telephone, fax, wireless, private branch exchange )Manufacturing of electronic indicator and other components

69

Manufacturing of data cable for communication business

ISIC 2630

70

Manufacturing of batteries and accumulators

ISIC 2720

71

Manufacturing of wiring and wiring devices

ISIC 273

72

Manufacturing of aluminum and related materials

ISIC 2420

73

Manufacturing of glass and glass products

ISIC 2310

74

Manufacturing of glass fiber

ISIC 2310

75

Manufacturing farming machines

ISIC 2821

76

Manufacturing and installation of different types vehicles

ISIC 2910

77

Production of bodies (coachwork) for motor vehicles andtrailers
Production of vehicle related fixtures and parts of machines

ISIC 292, 2920

6566

67

78
7980

ISIC 25

ISIC 2710
ISIC 264

ISIC 2630
ISIC 2610

ISIC 2930

Production of motorcycles (production of motorcycles, engine ISIC 3091
and spare parts)
Production of machinery and equipment
ISIC 286Sr. No.
81

Production of general purpose machinery

IndustrialCode
ISIC 281

82

Building of ships and floating structure

ISIC 3011

83

Building and production of pleasure crafts and Sporting boats

ISIC 3012

84

Production of locomotives, coaches and wagons, Bridge
girders and trusses and concrete sleepers
Manufacture of Air and Spacecraft and Related Machinery

ISIC 302

ISIC 3030

87

Production and selling of airframe, engine and components ofaircraft
Production of Petroleum chemical items

ISIC 1920

88

Production of chemical items

ISIC 2089

Manufacturing business based on rubber

ISIC 22190

Production of engine oils

ISIC 192091Manufacturing of Traditional Medicine Drugs

ISIC 2100

92

Production of medical equipment and supply

ISIC 3250

8586(E)

Sector/ Type of Business

Establishment of Industrial Zone/ Industrial Complex

ISIC 303-The Development shall construct the industrial zone/
industrial park with provision of proper technicalinfrastructure and utility services such as roads, water supply,electricity, drainage, waste water treatment and solid waste
and hazard waste management system, and provision of social
and administrative amenities such as hospital and clinic,
vocational training school, offices, fire station, park and green
in line with planning and zoning regulation of industrial zone
development(F)

Establishment of new urban areas-The developer shall construct the new urban areas withprovision of proper technical infrastructure and utility
services such as roads, water supply, electricity,communication, drainage, waste water treatment and solid
waste management system, and provision of social,commercial and administrative amenities such as hospital andclinic, schools and training education, offices, market,
commercial area, fire station, park, green and recreation inline with planning and zoning regulation of urban
development(G)

City development activities
1

Water supply

ISIC 4220

2

Water supply through waste water purification

CPC 941, 943

3

Waste collection

CPC 942

4

Building and leasing of the affordable housing

ISIC 4100, CPC
7211

5

Public transport in/out bound of the city

ISIC 492

7Sr. No.
(H)

Sector/ Type of BusinessIndustrial
Code

Construction of road, bridge and railway line
1

Construction of new highways and the bridges on those roads

ISIC 4210

2

Construction of railway line

ISIC 4210

3

ISIC 4210(I)

Construction of runway (including taxiway, apron, accessroad, parameter road)
Upgrading the bridges and highways, and construction oftunnels
Construction of seaport, river port and dry port

(J)

Management, operation and maintenance of airport(K)

Aircraft Repair and Maintenance Services(L)

Supply and transport services

4

ISIC 4210
ISIC 4290
ISIC 3315

1

Passenger transport by train

ISIC 4911

2Freight transport by train

ISIC 4912

3Container transport by train

ISIC 4912

4

Passenger Transportation by Road Transport

ISIC 4922

5Freight Transportation and Storage by Road Transport

ISIC 4923

6Inland water transport for passengers

ISIC 5021

7

Inland water transport services for freight

ISIC 50228Domestic air transport for passengers

ISIC 5110

9International air transport for passengers

ISIC 5110

10Services for constructing and hiring warehouse, silos and tank

CPC 72112

11

Establishment of cold chain

CPC 83116

12

Service for packing the goods

CPC 854(M)

Power generation, transmission and distribution

ISIC 351(N)

Production of renewable energy
1Power generation, transmission and distribution by using
solar power, wind power and geothermal power

ISIC 3510

2

Engineering services for power generation and transmission
by using solar power, wind power and geothermal power
Telecommunication businesses

CPC 83324

1

CPC 83325

2

Installation of fibre pipeline, telecommunication and powertransmission line, and construction of telecommunication
tower
Business related to regional fibre pipeline

3

Telecommunication services

CPC841(O)(P)

CPC 83325

Education services
1

Private schools

ISIC 85

8

Sr. No.
2

Schools which apply international curriculum

Industrial
Code
ISIC 85

3

Technology and vocational institutes

ISIC 8530

4Higher education services

ISIC 8530

5Sport education services

ISIC 8541

6

Civil Aviation Training Services

CPC 92919

7

Training and developing health service support humanresources
Health services

ISIC 8541

Hospital service

ISIC 8612

Medical laboratory service

ISIC 861

3

Traditional Medicine Hospital Service

ISIC 8610

4

Private clinic service

ISIC 861(Q)(R)

Sector/ Type of BusinessInformation technology services
1

Service for information and technology infrastructure

ISIC 63

2

Software development

ISIC 5820(S)

Hotel and tourism
1

Providing services by construction of hotels and resorts

CPC 53129

2

Transport services for tourists and sight-seeing

CPC 6413

3

Eco-tourism business

CPC 8556(T)

Science research development business
12
3

Science research and development projects for agriculture and ISIC 7210
breeding
Research for medical education and medicine
ISIC 7210
Research for Industrial development, engineering andtechnology
Research for post-harvesting technology

ISIC 7210

ISIC 7210

6Preliminary research on agricultural science (services forpracticing the agriculture, technology, crops nursery, forestplantation, animal husbandry, fish culturing
Research on traditional medicine and laboratory service

7

Research on geology science

ISIC 7210

45

ISIC 7210

ISIC 7210

2.
In accordance with the sub- section (c) of the Section 75, the investments covered in theabove investment promoted sectors shall be granted income tax exemptions if it is apply toCommission.

(Kyaw Win)
Chairman