In the remote north west of Myanmar, a crossing exists between Moreh (India, Manipur state) and Tamu (Myanmar, Sagaing Division). If you want to enter or leave Myanmar here, you will need to book a special tour package by travel agent (you must apply at least one month in advance of your travel date).
Although permits are required for border crossing, foreigners can now travel in these parts of Sagaing Division (Myanmar) and Manipur State (India) freely.
The India-Myanmar border in the far north of Kachin State at Pangsau Pass is currently shut to foreigners.