There are two types of preferential trading system: unilateral (non-reciprocal) and multilateral (reciprocal).
The unilateral preferential trading system was introduced by industrialized countries to support the socio-economic development of least developed and developing countries.
The multilateral preferential trading systems are trade agreements among participating member countries.
Currently, Myanmar enjoys unilateral preferential tariff treatment under the Generalized Scheme of Preferences (GSP) of the EU, USA and 11 other countries, the Preferential Treatment for LDCs scheme by South Korea, the Duty-Free Tariff Preference (DFTP) Scheme by India, and the Duty-Free Treatment granted by China.
Myanmar is a member of the Association of Southeast Asian Nations (ASEAN), and thereby a party to various Free Trade Agreements (FTAs) that have been concluded between ASEAN and third countries.
There are altogether 6 Free Trade Agreements to which Myanmar is a party:
- ASEAN Free Trade Area (AFTA)
- ASEAN-China Free Trade Area (ACFTA)
- ASEAN-Korea Free Trade Area (AKFTA)
- ASEAN-Japan Comprehensive Economic Partnership (AJCEP)
- ASEAN-Australia New Zealand Free Trade Area (AANZFTA)
- ASEAN-India Free Trade Area (AIFTA)
To enjoy preferential tariff treatment under the unilateral or multilateral trading schemes, exporters need to apply for the relevant Certificate of Origin and submit it to the concerned authority in the importing country.
The following preferential Certificates of Origin are issued by MoC:
| Types of CO | Relevant Countries |
| Generalized Scheme of Preferences (Form A) |
Developed countries (40 countries as of April 2018) (Australia, Belarus, Canada, the European Union, Iceland, Japan, Kazakhstan, New Zealand, Norway, the Russian Federation, Switzerland, Turkey and the United States of America) |
| Generalized Scheme of Preferences (Registered Exporter REX application) | EU, Switzerland, Norway |
| Preferential Treatment for LDCs from Korea | Korea |
| Duty-Free Tariff Preference (DFTP Scheme) from India (Form- DFTP) | India |
| Duty-Free Treatment granted by China | China |
| ATIGA Form-D |
ASEAN countries (Brunei, Cambodia, Indonesia, Laos PDR, Malaysia, Myanmar, Philippines, Singapore, Thailand and Vietnam) |
| Form-E | ASEAN countries and China |
| Form-AK | ASEAN countries and Korea |
| Form-AJ | ASEAN countries and Japan |
| Form-AANZ | ASEAN countries and Australia and New Zealand |
| Form-AI | ASEAN countries and India |