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) ofSection 100 of the Myanmar Investment Law. The Myanmar Investment Commission
has prescribed this investment 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)

1cultivation of crops, variety of beans and oil-bearing crops
except paddy

MSIC 0111

2

cultivation and production of paddy

MSIC 0112

3

cultivation of vegetables, cucumber, roots and tubers

MSIC 0113

4

cultivation of sugarcane

MSIC 0114

5MSIC 01169

6

cultivation of fiber plant ( cotton, jute, roselle fiber and otherfiber plants)
cultivation of annual crops

7

cultivation of grapes ( perennial crops)

MSIC 0121

8

cultivation of tropical zone and temperate zone fruit(cultivation banana, mango, durian, rambutan, papaya,
pineapple, dragon fruit, tamarind, and other tropical andtemperate zone fruit such as custard apple, jackfruit,
mangosteen, longan tambuten, avocado, fig, date palm.)
cultivation of lemon, lime (cultivation of 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 )MSIC 0122

11

Cultivation of other trees and bush fruits and nuts

MSIC 0125

12

cultivation of oil-bearing crops

MSIC 0126

13

cultivation of cordial plants (cultivation of coffee, tea, cocoand other cordial plants)

MSIC 0127

910MSIC 0119

MSIC 0123
MSIC 0124

2Sr. No.

Sector/ Type of Business14

seasoning plants, scented plants, inhalant and herbal plants(cultivation of pepper, sweet chili, spicy chili, nutmeg, ginger,
turmeric and other seasoning plants)

15

Growing of other perennial crops

MSIC 0129

16

reproduction of plants

MSIC 0130

17

Support activities for crops production

MSIC 0161

18

Post-harvest crops activities

MSIC 0163

19

modification of seeds to reproduce plants

MSIC 01640

20

service for weeding and disinfecting insects

MSIC 019

21

service for harvesting the crops with machines

CPC 8611

22

service for grinding and producing crops

CPC 861

23

service for having water for crops

CPC861

24

service for drying crops

25

service for storage of farm-crops

CPC861

26

service for laboratory test on farm-crops

CPC861

27

service for soil-test

CPC86128

service for renting the machines for agriculture

CPC73121

29

establishing the infrastructure for whole-sale market for
CPC545
agricultural products
CPC861
services to support cultivation and production of crops(servicefor crops after harvesting period, service for production ofseeds, other services)
Plantation and conservation of forest, and other businesses with forest

30(B)Industrial
CodeMSIC 0128

MSIC01634

1Forest plantation

MSIC 02101

2

Production of teakMSIC 02102

3

Production of rubber wood

MSIC 02205

4

Carried out of forest and forest plantation with contractsystem

MSIC 02401(C)

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

Dairy cattle farming, reproduction and production

MSIC 01412

3
Sr. No.
2

Farming of horse and other equine

Industrial
CodeMSIC 0142

3Farming, reproduction and production of sheep and goats

MSIC 01441

4Farming, reproduction and production of pig

MSIC 01451

5Farming, reproduction and production of poultry

MSIC 01461

6Farming of other animals

MSIC 0149

7Mixed farming

MSIC 0150

8

Support activities for animal production

MSIC 0162

9Breeding and production of pearl

MSIC 013118

10Breeding and production of fresh water and maring living
MSIC 03229
being
Manufacturing (Except manufacturing of cigarette, liqueur, beer, and otherharmful products to health)

1Slaughtering, processing and packing of meat (except
chicken, duck, birds cultured in house)

MSIC 1011

2Slaughtering, processing andpacking animals for egg or meat

MSIC 1012

3Producing, processing and freezing fish and fishery products

MSIC 1021

4

Production of canned fish

MSIC 1022

5MSIC 1023

6

Value-added production of shellfish and mollusc such as
prawn and crab
Value-added production including production of fish-slice

7

Production of seaweed and moss, etc.

MSIC 1025

8

Production of Animal medicines

MSIC 1076

9

Processing the vegetables and fruits for long-term storage

MSIC 1031

10

Production of canned vegetable and fruit

MSIC 1032

11

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

MSIC 1039

MSIC 1042

14

Production of bread and food from coconut oil, kernel andcoconut
Production of palm oil

15

Production of maize oil

MSIC 1044

16

production of edible oil and fat from animals

MSIC 1045

17

Production of edible oil and fat from other vegetables andcrops not expressly specified (nut which could produce fat,MSIC 1039

(D)

1213

Sector/ Type of Business

MSIC 1024

MSIC 1041

MSIC 1043

4
Sr. No.

Sector/ Type of Business18

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 dairy product

MSIC 1051

19

Production of milk powder, sweetened creamer

MSIC 1052

20

Production of other dairy product

MSIC 1059

21

Grinding the crops (except rice and maize)

MSIC 1061

22

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

MSIC 1063

23Bakery

MSIC 1071

24

Production of sugar

MSIC 1072

25

Manufacturing of Cocoa, Chocolate and sugar confectionary

MSIC 107326

MSIC 1074

27

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

28

Production of coffee, Tea and Traditional Medicinal Plants

MSIC 1076

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

MSIC 1077

MSIC 1621

32

Production of flaked wood (production of wood-based
products such as plywood, fibre board (horizontal), verticalboard (wood piece))
Production of finished wood products for buildings

33

Production of boxes with wood

MSIC 1623

34

Production of other objects with wood (production ofproducts 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)

MSIC 1629

MSIC 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

MSIC 1394

39

Production of clothes

MSIC 1411

40

Production of women’ underwear

MSIC 1411

30
313536

Industrial
Code

MSIC 1075

MSIC 1080

MSIC 1622

MSIC 3100

MSIC 131

5
Sr. No.

Sector/ Type of BusinessIndustrial
Code
MSIC 14131

41

Production of varieties of hat

42

Production of varieties of bags including baggage, hand bagand haversack

MSIC 1512

43

Production of sport items

MSIC 3230

44

Production of varieties of shoe

MSIC 1520

45

Production of finished leather products

MSIC 15121

46

Production of leather baggages and hand bags

MSIC 1512

47

Processing and production of wool and fur

MSIC 1420

48

Manufacturing of varieties of plastic products

MSIC 2223

49

Manufacturing of products for household and personal use

MSIC 3290

50

Manufacturing of pulp, paper and paper board

MSIC 1701

51

Production of fertilizer and Nitrogen compound

MSIC 2012

52

Production of insecticide and chemical products to be used infarming

MSIC 2021

53

Production of fibre (emulated fibre)

MSIC 2030

54

Production of medicine, chemical products for medicine andbotanical products

MSIC 2100

55

Manufacturing the varieties of tyre

MSIC 2211

56

Production and revision of rubber tyre and tube

MSIC 2211

57

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

MSIC 2394

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

MSIC 2221

MSIC 2562

Production of refine metal except machine and mechanicalequipment
Manufacturing of jade (fine) and jewellery

MSIC32114

63

Manufacturing of computer, electronic and optical products

MSIC 2664

Manufacturing of electric motor, generator(generatingelectricity), transformer(diode), electricity distributing andcontrol apparatus

MSIC 271

58596061

MSIC 2395

MSIC 2410

6Sr. No.

Sector/ Type of Business

65

68

Manufacturing of electricity distributing and controlapparatus
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

MSIC 263

70

Manufacturing of batteries and accumulators

MSIC 2720

71

Manufacturing of wiring and wiring devices

MSIC 273

72

Manufacturing of aluminum and related materials

MSIC 2420

73

Manufacturing of glass and glass products

MSIC 2310

74

Manufacturing of glass fiber

MSIC 2731

75

Manufacturing firming machines

MSIC 28210

76

Manufacturing and installation of different types vehicles

MSIC 2910

77

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

MSIC 292

MSIC 3091

80

Production of motorcycles (production of motorcycles, engineand spare parts)
Production of machinery and equipment

81

Production of general purpose machinery

MSIC 281

82

Building of ships and floating structure

MSIC3011

83

Building of pleasure and sporting boats

MSIC 3012

84

MSIC 302

87

Production of railway locomotive, carriages, railway roadframe and rolling stock
Manufacturing of aircraft, crafts for aviation and related
fixtures
Manufacturing and selling of fuselage, engine, parts andrelated fixtures
Production of Petroleum chemical items

88

Production of chemical items

MSIC 2089

Manufacturing business based on rubber

MSIC 22190

Production of engine oils

MSIC 1921

91

Production of Traditional medicine

MSIC 10762

92

Production of medical equipment and supply

MSIC 3250

6667787985
86

Industrial
CodeMSIC 2712
MSIC 264

MSIC 263
MSIC 2612

MSIC 293MSIC 28

MSIC 303
MSIC 3030
MSIC 2310

7Sr. No.

Sector/ Type of Business(E)

Establishment of industrial zones (For the establishment ofindustrial zone, thedeveloper shall construct, to be an
appropriate ratio of the industrial zone, road and open space,water supply, electricity, hospital or clinic, administrative
office,fire station, mechanical institute, park area,industrial hazardous waste
management and industrialarea in accordance with the standards of zone. )(F)

Establishment of new urban areas(For the establishment of new urban areas, the developer shallconstruct, to be an appropriate ratio of the urban area, roadand open space, water supply, electricity, hospital or clinic,
administrative office, fire station, school, market,
telecommunication area, and park area in accordance with thestandards of urban area.)(G)

City development activities

Industrial
Code1

Water supply

2

Water supply through waste water purification

3

Waste collection

MSIC 38113

4

Building and leasing of the affordable housing

MSIC 68101

5

Public transport in/out bound of the city

MSIC 492(H)

MSIC 42203
MSIC 38

Construction of road, bridge and railway line
1

Construction of new highways and the bridges on those roads

MSIC 42103

2

Construction of railway line

MSIC 42105

3

Construction of flight runway

MSIC 42106

4

Upgrading the bridges and highways, and construction oftunnels

MSIC 42102၊

(I)

Construction of seaport, river port and dry port

(J)

Management, operation and maintenance of airport(K)

Maintenance of aircrafts(L)

Supply and transport services
1

Public transport with train

MSIC 4911

2Train cargo transport

MSIC 4912

3Train cargo transport with container

MSIC 4923

8Sr. No.

Sector/ Type of Business

4

Public transport by roadIndustrial
CodeMSIC 4922

5Services for storage of cargo by road

MSIC 4923

6Inland water transport

MSIC5011

7Cargo service by inland water transport

MSIC 5022

8

Domestic air transport for passengers

MSIC 511

9International air transport for passengers

MSIC 511

10Services for constructing and hiring warehouse, silos and tank

MSIC 41012

11Establishment of cold chain

MSIC 5210

12Service for packing the goods

CPC 854(M)Power generation, transmission and distribution(N)

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

MSIC 3510

2

Engineering services for power generation and transmission
by using solar power, wind power and underground thermal
power

CPC 83324(O)

Telecommunication businesses
1Installation of fibre pipeline, telecommunication and powertransmission line,
and construction of telecommunication tower

CPC841

2

Business related to regional fibre pipeline

CPC841

3

Telecommunication services

CPC841(P)(Q)

Education services
1

Private schools

MSIC 852

Schools which apply international curriculum

3

Technology and vocational institutes

MSIC 8530

4Higher education services

MSIC 8530

5Sport education services

MSIC 85419

6

Training for civil aviation

MSIC 85

7

Training and developing health service support humanresources
Health services

MSIC 85MSIC 8530

9
Sr. No.
1

Hospital service

Industrial
Code
MSIC 8612

Medical laboratory service

MSIC 861

3

Traditional hospital service

MSIC 86101

4

Private clinic service

MSIC 86

5

manufacturing of Veterinary Medicine

MSIC 7500(R)

Information technology services
1Service for information and technology infrastructure

MSIC 63

2

Software development

MSIC 58201(S)

Hotel and tourism
1

Providing services by construction of hotels and resorts

MSIC 55102

2

Transport services for tourists and sight-seeing

MSIC 5011

3

Eco-tourism business

MSIC 50111

(T)

2.

Sector/ Type of Business

Science research development business
1

Science research and development projects for agriculture and MSIC 72105
breeding

2

Research for medical education and medicine

MSIC 72103

3

Research for Industrial development, engineering andtechnology

MSIC 72102

4

Research for post-harvesting technology

MSIC 72105

5Preliminary research on agricultural science (services forpracticing the agriculture, technology, crops nursery, forest
plantation, animal husbandry, fish culturing

MSIC 72105

6

Research on traditional medicine and laboratory service

MSIC 72103

7

Research on geology science

MSIC 72103

In accordance with the sub- section (c) of the Section 75, the investments

covered in the above investment promoted sectors shall be granted
exemptions if it is apply to Commission.

income tax(Kyaw Win)
Chairman