Myanmar has bound 18.5% of its tariff lines at the HS eight-digit level. All agricultural lines (WTO definition) are bound, compared with only 5.7% of non-agricultural lines. Final bound tariffs range from 0% (e.g. electrical machinery and transport equipment) to 550% (e.g. chemicals, beverages, and tobacco, and cereals and preparations). The average applied MFN tariff was 5.5% in 2013. Myanmar grants at least MFN treatment to all its trading partners. Myanmar has not yet applied the provisions of the WTO Customs Valuation Agreement. It has no anti-dumping, countervailing, safeguards or subsidies legislation in Myanmar