1 Exporter prepares and submits application for the Export License and necessary documents at the Public Internet Access Center (PIAC). 2 The Export section, Department of Commerce and Consumer Affairs, at Ministry of Commerce (MOC) scrutinizes all documents. 3 Department of Commerce and Consumer Affairs issues the Export License if submitted documents meet all requirements. 4 - Ministry of Finance calculates the commercial tax to charge the exporter (5% of export value). - Exporter receives Export License. 5 - Ministry of Finance requests exporter to pay. - Exporter receives payment request from Ministry of Finance . 6 Exporter makes a commercial tax payment to Myanmar Citizen Bank (MCB). 7 MCB receives commercial tax based on the calculation of the Ministry of Finance . 8 MCB issues payment notification and informs the Ministry of Finance . 9 Ministry of Finance receives the payment notification. 10 Ministry of Finance issues commercial tax payment receipt. 11 Department of Commerce and Consumer Affairs make data entry of Export Declaration at PIAC. 12 Customs Department checks and updates the Export Declaration. 13 Customs department prints a hard copy of the Export Declaration and sends an e-Export Declaration to the Department of Commerce and Consumer Affairs. 14 The Department of Commerce and Consumer Affairs enters the data of the case file and prints the manifest at PIAC. 15 Customs department physically inspects the cargo at the inspection yard. 16 The case file is updated by Department of Commerce and Consumer Affairs and the Export Declaration issued. 17 Exporter receives Export Declaration.