Tuesday, March 10, 2026

National Defence and Security Council Law 13/2026

Continued from yesterday

Chapter VI

Liabilities of Licence Holder

25. A person who has obtained an excise licence shall comply with the terms and conditions contained in the relevant excise licence and shall systematically maintain records and registration books relating to the liquor business.

26. A licence holder shall comply with the instructions issued from time to time by the Ministry or the Department.

Chapter VII

Application, Permission and Refusal for Change of Name of Excise Licence Holder, Location, Licence Type, and Closure of Licence

27. A person who wishes to carry out any of the following matters may apply to the relevant district excise officer in accordance with the prescribed procedures,

(a) change of the name of the licence holder

(b) change of the location described in the licence

(c) change from one type of excise licence to another type of excise licence

(d) closure of an excise licence.

28. (a) When the district excise officer receives an application for any matter mentioned in Section 27, he/she shall require the township excise officer to scrutinize and report whether it complies with the prescribed requirements.

(b) The township excise officer shall scrutinize the matter and submit it to the district excise officer together with his/her remarks in accordance with the prescribed procedures.

(c) Upon receiving the submission under subsection (b), the district excise officer shall:

(1) submit it together with his/her remarks to the Region or State Excise Officer.

(2) submit it together with his/her remarks to the Nay Pyi Taw Excise Officer in the Union Territory.

29. When relevant Region or State Excise Officer or the Nay Pyi Taw Excise Officer

(a) receive the submission under Section 28(c)-

(1) he/she shall request the remarks of the relevant Region or State Government within the region or state.

(2) request the remarks of the Nay Pyi Taw Council in the Union Territory.

(b) upon receiving the requested remarks under subsection (a), submit them together with your own remarks to the Department.

30. (a) Upon receiving the submission under Section 29 (b), the Department shall scrutinize whether it complies with the prescribed requirements and may approve or refuse the application.

(b) A person who receives approval for changes in accord with Section 27 (a), (b) or (c) shall pay the prescribed excise licence fee.

Chapter VIII

Application, Permission and Refusal for Liquor Storage

31. If an excise licence holder wishes to store alcohol produced by him/her or alcohol that he/she is authorized to distribute at a place other than the originally approved location stated in the excise licence, he/she shall apply to the relevant district excise officer for an alcohol storage permit in accordance with the procedures.

32. When the district excise officer receives the application under Section 31,

(a) he shall submit it together with his remarks to the Region or State Excise Officer in the region or state.

(b) shall submit it together with his remarks to the Nay Pyi Taw Excise Officer in the Union Territory.

33. When the Region, State or Nay Pyi Taw Excise Officer

(a) receives applications under Section 32, together with his remarks, he shall

(1) request the remarks of the relevant Region or State Government within the region or state.

(2) request the remarks of the Nay Pyi Taw Council in the Union Territory.

(b) upon receiving the requested remarks under subsection (a), the district excise officer shall perform in accordance with these remarks.

34. The district excise officer shall grant or refuse the liquor storage permit applied for under Section 31 in accordance with the instructions under Section 33(b).

35. The Department, with the approval of the Ministry, may prescribe the types, quantities, and amounts of alcohol that may be possessed without obtaining an excise licence.

Chapter IX

Application, Permission and Refusal for Liquor Transport

36. Any licence holder wishes to transport alcohol produced by him/her or alcohol that he/she is authorized to distribute to a person holding a distribution excise licence or a sales excise licence, he/she shall apply to the relevant district excise officer in accordance with the procedures.

37. When the district excise officer receives the application under Section 36,

(a) he shall examine whether it complies with the prescribed requirements.

(b) after examination under subsection (a), he may issue the alcohol transport permit or refuse the application.

Chapter X

Application, Permission and Refusal for Establishment or Expansion of Alcohol, Beer or Wine Factories

38. A person who wishes to carry out any of the following matters shall apply to the Department for permission in accordance with the procedures,

(a) establishment of an alcohol, beer or wine factory

(b) expansion of a factory that has already been granted establishment permission, and expansion of the scale of excise operations at the permitted location

(c) expansion of the factory area beyond the permitted land area and expansion of the scale of excise operations stated in the excise licence

(d) the relocation of a factory that has been granted establishment permission to another location.

39. A person wishing to carry out any matter mentioned in Section 38 shall,

(a) apply to the Department together with the remarks of the relevant Region or State Government if the factory is to be established within the region or state

(b) apply to the Department together with the remarks of the Nay Pyi Taw Council if the factory is to be established within the Union Territory.

40. (a) When the Department receives the application under Section 39,

(1) it shall scrutinize whether it complies with the prescribed requirements,

(2) after scrutiny under subsection (1), it may issue or refuse permission for any matter under Section 38 with the approval of the Ministry.

(b) A person who receives permission for any matter under Section 38 shall pay the fees prescribed by the Department, including the security deposit.

41. A person who receives permission for any matter under Section 38 shall:

(a) report to the Department and obtain guidance for activities, including land preparation for factory establishment and installation of machinery, and shall also undergo inspection by the Department

(b) after establishing the factory, apply for an excise licence for production in accordance with the procedures

Chapter XI

Distribution and Sales

42. Anyone who wishes to distribute, sell, or transport toddy sap for commercial purposes – other than distributing, selling, or transporting it in accordance with the prescribed rules to a person holding an excise licence – shall apply for and obtain the relevant excise licence or a transport permit.

Explanation: Distribution, sale, or transport for commercial purposes means distribution, sale, or transport exceeding 50 litres.

43. A holder of a liquor distribution licence who wishes to distribute liquor through an online system to another person holding a liquor distribution or sales licence shall do so in accordance with the stipulations issued under this Law or any other existing law.

44. A holder of a liquor manufacturing licence, an excise licence for production as a value-added product, or a liquor bottling licence shall distribute or sell liquor only after obtaining approval from the relevant government department or government organization certifying that each type of liquor is suitable for consumption.

Chapter XII

Export and Import

45. A holder of a liquor manufacturing licence, a liquor licence for production as a value-added product, or a liquor distribution licence may export liquor to foreign countries in accordance with the stipulations issued under this Law or any other existing law.

46. A holder of a liquor distribution licence may import liquor from abroad in accordance with the stipulations issued under this Law or any other existing law.

47. The Department may, if necessary, restrict the importation of liquor from abroad with the approval of the Ministry.

Chapter XIII

Inspection, searching and taking action against excisable businesses

48. The Director-General –

(a) shall inspect excisable businesses holding an excise licence.

(b) shall himself do the inspection or transfer the authority of inspection to an officer not lower than the staff officer level or a team comprising more than one member.

49. The District Excise Officer or Township Excise Officer shall inspect places where liquor is manufactured, distributed, or sold to determine whether they comply with the prescribed requirements.

50. Excise officers at different levels shall:

(a) inspect, in accordance with the prescribed requirements, the following excise-related premises and vehicles transporting liquor or excisable substances:

(1) places where liquor or excisable substances are manufactured;

(2) places where liquor or excisable substances are produced as value-added products;

(3) places where liquor or excisable substances are stored;

(4) places where liquor or excisable substances are distributed;

(5) places where liquor or excisable substances are sold.

(b) examine the accounts and registration books relating to excise businesses.

(c) inspect, test, and weigh any liquor, excisable substances, or equipment found during inspections conducted under subsection (a), in accordance with the prescribed requirements.

(d) if, during inspections carried out under subsections (a), (b), or (c), it is found upon scrutiny that any provision of this Law, rules, regulations, notifications, orders, directives, or procedures, or any condition contained in an authorized excise licence, has not been complied with, take action in accordance with the law.

51. If the Township Excise Officer considers it necessary for the maintenance of public peace and tranquillity, he or she may, upon obtaining the approval of the Township Supervisory and Inspection Team, submit the matter to the relevant District Excise Officer and direct the temporary closure of a place where liquor is distributed or sold for a specified time or period.

52. If reliable information is received that a riot likely to disturb the public or an unlawful assembly may occur or is occurring near a place where liquor is distributed or sold, the Ward or Village-tract Administrator or the officer in charge of the relevant police station may, with the approval of the Township Excise Officer, order the temporary closure of such place for an appropriate period of time.

53. A holder of the relevant excise licence shall:

(a) temporarily close the place where liquor is distributed or sold if a directive is issued under Section 51 or Section 52.

(b) even if no directive is issued under Section 52, temporarily close the place where liquor is distributed or sold if any of the following situations occur:

(1) a riot likely to disturb the public occurs near the place where liquor is distributed or sold;

(2) an unlawful assembly occurs near the place where liquor is distributed or sold.

Chapter XIV

Taking action in the management means

54. If a holder of an excise licence fails to comply with any stipulation contained in the rules, regulations, notifications, orders, directives, or procedures issued under this Law, or with any condition of the excise licence, or if a permit holder fails to comply with any stipulation under Section 41(a), the Director-General may impose one or more of the following administrative penalties:

(a) issuing a written warning;

(b) imposing a fine;

(c) suspending the excise licence or permit for a specified period;

(d) revoking the excise licence or permit.

Chapter XV

Appeal

55. (a) If a holder of an excise licence is dissatisfied with an order imposed by the Director-General under Section 54, he or she may file an appeal to the Ministry within 60 days from the date the order is issued.

(b) The Ministry may confirm, amend, or revoke the order imposed by the Director-General.

(c) The decision of the Ministry shall be final.

Chapter XVI

Prohibitions

56. No person shall distribute, sell, or transport toddy sap for commercial purposes without an excise licence or a transport permit, except for distributing, selling, or transporting it to a person holding an excise licence in accordance with the prescribed requirements.

57. No person shall, in relation to distilled liquor:

(a) manufacture, bottle, distribute, or sell it without an excise licence;

(b) store it without a storage permit;

(c) transport it without a transport permit.

58. No person shall, in relation to wine:

(a) manufacture it without an excise licence;

(b) bottle it without an excise licence;

(c) export it without a manufacturing excise license or a distribution excise licence;

(d) import it from abroad without a distribution excise licence;

(e) store it without a storage permit;

(f) distribute or sell it without an excise licence;

(g) transport it without a transport permit;

(h) transport it in violation of the conditions contained in the transport permit.

59. No person shall, in relation to locally produced liquor:

(a) manufacture it without an excise licence;

(b) produce it as a value-added product without an excise licence;

(c) bottle it without an excise licence;

(d) export it without a manufacturing excise licence or a distribution excise licence;

(e) store it without a storage permit;

(f) distribute or sell it without an excise licence;

(g) transport it without a transport permit;

(h) transport it in violation of the conditions contained in the transport permit.

60. No person shall produce toddy sap or distilled liquor as a value-added product without an excise licence.

61. No person shall, in relation to liquor produced as a value-added product:

(a) bottle it without an excise licence;

(b) export it abroad without a manufacturing excise licence or a distribution excise licence;

(c) store it without a storage permit;

(d) distribute or sell it without an excise licence;

(e) transport it without a transport permit;

(f) transport it in violation of the conditions contained in the transport permit.

Chapter XI

Distribution and Sales

42. Anyone who wishes to distribute, sell, or transport toddy sap for commercial purposes – other than distributing, selling, or transporting it in accordance with the prescribed rules to a person holding an excise licence – shall apply for and obtain the relevant excise licence or a transport permit.

Explanation: Distribution, sale, or transport for commercial purposes means distribution, sale, or transport exceeding 50 litres.

43. A holder of a liquor distribution licence who wishes to distribute liquor through an online system to another person holding a liquor distribution or sales licence shall do so in accordance with the stipulations issued under this Law or any other existing law.

44. A holder of a liquor manufacturing licence, an excise licence for production as a value-added product, or a liquor bottling licence shall distribute or sell liquor only after obtaining approval from the relevant government department or government organization certifying that each type of liquor is suitable for consumption.

Chapter XII

Export and Import

45. A holder of a liquor manufacturing licence, a liquor licence for production as a value-added product, or a liquor distribution licence may export liquor to foreign countries in accordance with the stipulations issued under this Law or any other existing law.

46. A holder of a liquor distribution licence may import liquor from abroad in accordance with the stipulations issued under this Law or any other existing law.

47. The Department may, if necessary, restrict the importation of liquor from abroad with the approval of the Ministry.

Chapter XIII

Inspection, searching and taking action against excisable businesses

48. The Director-General –

(a) shall inspect excisable businesses holding an excise licence.

(b) shall himself do the inspection or transfer the authority of inspection to an officer not lower than the staff officer level or a team comprising more than one member.

49. The District Excise Officer or Township Excise Officer shall inspect places where liquor is manufactured, distributed, or sold to determine whether they comply with the prescribed requirements.

50. Excise officers at different levels shall:

(a) inspect, in accordance with the prescribed requirements, the following excise-related premises and vehicles transporting liquor or excisable substances:

(1) places where liquor or excisable substances are manufactured;

(2) places where liquor or excisable substances are produced as value-added products;

(3) places where liquor or excisable substances are stored;

(4) places where liquor or excisable substances are distributed;

(5) places where liquor or excisable substances are sold.

(b) examine the accounts and registration books relating to excise businesses.

(c) inspect, test, and weigh any liquor, excisable substances, or equipment found during inspections conducted under subsection (a), in accordance with the prescribed requirements.

(d) if, during inspections carried out under subsections (a), (b), or (c), it is found upon scrutiny that any provision of this Law, rules, regulations, notifications, orders, directives, or procedures, or any condition contained in an authorized excise licence, has not been complied with, take action in accordance with the law.

51. If the Township Excise Officer considers it necessary for the maintenance of public peace and tranquillity, he or she may, upon obtaining the approval of the Township Supervisory and Inspection Team, submit the matter to the relevant District Excise Officer and direct the temporary closure of a place where liquor is distributed or sold for a specified time or period.

52. If reliable information is received that a riot likely to disturb the public or an unlawful assembly may occur or is occurring near a place where liquor is distributed or sold, the Ward or Village-tract Administrator or the officer in charge of the relevant police station may, with the approval of the Township Excise Officer, order the temporary closure of such place for an appropriate period of time.

53. A holder of the relevant excise licence shall:

(a) temporarily close the place where liquor is distributed or sold if a directive is issued under Section 51 or Section 52.

(b) even if no directive is issued under Section 52, temporarily close the place where liquor is distributed or sold if any of the following situations occur:

(1) a riot likely to disturb the public occurs near the place where liquor is distributed or sold;

(2) an unlawful assembly occurs near the place where liquor is distributed or sold.

Chapter XIV

Taking action in the management means

54. If a holder of an excise licence fails to comply with any stipulation contained in the rules, regulations, notifications, orders, directives, or procedures issued under this Law, or with any condition of the excise licence, or if a permit holder fails to comply with any stipulation under Section 41(a), the Director-General may impose one or more of the following administrative penalties:

(a) issuing a written warning;

(b) imposing a fine;

(c) suspending the excise licence or permit for a specified period;

(d) revoking the excise licence or permit.

Chapter XV

Appeal

55. (a) If a holder of an excise licence is dissatisfied with an order imposed by the Director-General under Section 54, he or she may file an appeal to the Ministry within 60 days from the date the order is issued.

(b) The Ministry may confirm, amend, or revoke the order imposed by the Director-General.

(c) The decision of the Ministry shall be final.

Chapter XVI

Prohibitions

56. No person shall distribute, sell, or transport toddy sap for commercial purposes without an excise licence or a transport permit, except for distributing, selling, or transporting it to a person holding an excise licence in accordance with the prescribed requirements.

57. No person shall, in relation to distilled liquor:

(a) manufacture, bottle, distribute, or sell it without an excise licence;

(b) store it without a storage permit;

(c) transport it without a transport permit.

58. No person shall, in relation to wine:

(a) manufacture it without an excise licence;

(b) bottle it without an excise licence;

(c) export it without a manufacturing excise license or a distribution excise licence;

(d) import it from abroad without a distribution excise licence;

(e) store it without a storage permit;

(f) distribute or sell it without an excise licence;

(g) transport it without a transport permit;

(h) transport it in violation of the conditions contained in the transport permit.

59. No person shall, in relation to locally produced liquor:

(a) manufacture it without an excise licence;

(b) produce it as a value-added product without an excise licence;

(c) bottle it without an excise licence;

(d) export it without a manufacturing excise licence or a distribution excise licence;

(e) store it without a storage permit;

(f) distribute or sell it without an excise licence;

(g) transport it without a transport permit;

(h) transport it in violation of the conditions contained in the transport permit.

60. No person shall produce toddy sap or distilled liquor as a value-added product without an excise licence.

61. No person shall, in relation to liquor produced as a value-added product:

(a) bottle it without an excise licence;

(b) export it abroad without a manufacturing excise licence or a distribution excise licence;

(c) store it without a storage permit;

(d) distribute or sell it without an excise licence;

(e) transport it without a transport permit;

(f) transport it in violation of the conditions contained in the transport permit.

To be continued

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