🇲🇴 Import Customs & Duties: Macau
Quick Facts
Duty-free threshold
$50
Packages under $50, duty free
VAT / Sales Tax
15%
No VAT or GST system. Consumption tax only on tobacco, alcohol, and motor vehicles.
Clearance Time
0-1 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0% | 85 |
| Clothing | 0% | 61-62 |
| Footwear | 0% | 64 |
| Food & Beverages | 0% | 01-24 |
| Machinery | 0% | 84 |
| Cosmetics | 0% | 33 |
| Books | 0% | 49 |
| Toys & Games | 0% | 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Customs Clearance Process
Macao Customs Service (Servicos de Alfandega) manages a free port regime similar to Hong Kong. Zero customs duties on virtually all goods. Only tobacco, alcohol, and motor vehicles subject to excise/consumption tax. Electronic declaration system (via DSAL). Small territory with efficient clearance.
What to Actually Expect
Free port with virtually zero customs duties, similar to Hong Kong. Very fast clearance. Small territory (30 sq km) means compact logistics. No VAT or sales tax. Excise tax applies only to tobacco, alcohol, and motor vehicles. Gaming industry drives economy. Major courier services operate. Excellent infrastructure for its size.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Very few restrictions. Licenses needed for: firearms, ammunition, certain chemicals, pharmaceuticals (requires Health Bureau approval). Most consumer goods enter freely.
Certificate of Origin
Issued by Macao Trade and Investment Promotion Institute (IPIM). CEPA certificate for preferential access to mainland China. WTO separate customs territory.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Popular routes to Macau
Frequently Asked Questions
What is the duty-free threshold for Macau?
The duty-free (de minimis) threshold for imports into Macau is $50. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Macau?
The VAT/tax rate on imports to Macau is 15%. VAT applies to: No VAT or GST system. Consumption tax only on tobacco, alcohol, and motor vehicles.
How long does customs clearance take in Macau?
Typical customs clearance in Macau takes 0-1 days. Express shipments usually clear faster.
What documents are needed to import into Macau?
To import into Macau, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Macau?
Macau prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.