Until as recent as five years ago, the only way to enter and leave Myanmar was by plane. Although Myanmar shares its border with China, Thailand, India, Bangladesh and Laos, border-crossings are possible only opened with China and Thailand at the moment.
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The Myanmar visa must be stamped into the clients' passports before their arrival at the Myanmar border. When applying for visa, the entry and exit points have to be clearly stated. Special permission where required takes at least a month to process. The following 3 border checkpoints are currently open for tourists:
For those who enter at Muse boarder and exit different points (either Yangon or Mandalay International Airport) a visa is required before travelling plus a border crossing permit. The same permission is needed for any overland drive after Lashio (driving up from Mandalay). A day visa normally issued only to Chinese Nationals to visit Muse is currently not allowed.
For those who enter at Tachileik border and exit from a different point (either Yangon or Mandalay International Airport) a visa is required before traveling plus a border crossing permission. For those (including Thais) who enter and exit Myanmar at the same place, a day visa can be obtained. A day visa only allows a visit to Mae Sai (within city limits) and not further. With a special entry permit issued locally at the border, visits to Kyaing Tong and Mong La for up to about 14 days are permitted. Travelling in other parts of the country is not allowed. Overland trips are possible for both ways between Tachileik and Kyaing Tong, but driving from Kyaing Tong to Taunggyi / Inle Lake is not allowed.
Tachileik Border Post, Myanmar
A Myanmar visa is required for tourists visiting the Mergui Archipelago. Visa on arrival can be arranged on the spot. Visa fee is USD 30 per person plus documentary fees USD 5-10 per person and visa handling fees for agent whom is to be advised. It is possible to enter the country in Kawthaung and exit via Yangon or another route. The service charge will cost USD 30. Special permission is not required for Kawthaung and Myeik or for entry or exit via Kawthaung to Ranong for the time being. Regulations for crossing overland borders can be changed at short notice.
Image sources: Internet.