Customs Macao

COMMODITIES IMPORT AND EXPORT

Macao is a free port and open market. There are no restraints on foreign exchange with free flow of capital. No duties are levied on most of the imported goods (including stamps and philatelic products). Goods with a value exceeds MOP5,000.00 (about USD625), import and export declarations procedures are required. For relevant procedures, please refer to the following information:

Commodities Import

  • ATA Carnet is effective in Macao.
  • For the stamps and philatelic products, only Importation Declaration is required to be filled out and submit together with all supporting documents1 at the day of picking up the goods.
  • Importers do not need to come in person but may go through an agent to process customs clearance procedure.

Commodities Export

  • For the stamps and philatelic products, only Exportation Declaration is required to be filled out and submit together with all supporting documents1 at the day of exporting the goods.
  • Exporters do not need to come in person but may go through an agent to process customs clearance procedure.

Remark 1: Supporting documents
  • Issued licenses or completed declaration form (based on its activity);
  • Ocean / air waybill or other similar documents;
  • Identification documents;
  • Invoice, official letter, authorization letter, list of goods, other documents (if necessary).

TAXATION

Macao has an independent taxation system from Mainland China. It is operated as a low taxation system levying only 14 types of tax. In accordance with the Basic Law of the Macao Special Administrative Region of the People's Republic of China, Macao will remain a free port and most of the imported and exported goods are tariff- free. This attracts foreign investments into Macao and also promotes the development of local enterprises. For the taxation which may be involved from the exhibition, please refer as below:


Complementary (Profits) Tax

Profits tax is levied on all income derived in Macao by an individual or entity. Profits Tax is taxed at progressive rates. Tax exemption on profits below MOP32,000.00. Taxable profits exceeding MOP300,000.00 (USD37.50) are taxed at a flat rate of 12%.

Taxable profits Tax rate
Profits below MOP32,000.00 Exempt
Progressive rate for the profit between:
From MOP32,001.00 to MOP65,000.00 3%
From MOP65,001.00 to MOP100,000.00 5%
From MOP100,001.00 to MOP200,000.00 7%
From MOP200,001.00 to MOP300,000.00 9%
Over MOP300,000 12%

Industrial Tax

Charged on all individuals and companies engaged in any commercial or industrial business. Fixed annual fee varies according to the nature of the business. The usual charge is MOP300 (US$37.5). All merchants must complete the relevant forms and submit 30 days before starting the business.


Reference: http://www.dsf.gov.mo/guia/guiaDetails.aspx?lang=en&ServiceNo=0202

CONTROL OF THE CROSS-BODER TRANSPORTATION OF CASH AND BEARER NEGOTIATION INSTRUMENTS

According to the Law no.6/2017, passengers arriving at Macao carrying cash or CBNIs, such as traveller's cheques, cheques, bills of exchange, money order and promissory notes, with value of or exceeding MOP120,000.00, should use the Red Channel with a completed declaration form and make a declaration to the Customs officers. Passengers leaving Macao need to disclose truthfully the amount of cash or CBNIs carried when asked by a Customs officer, or they shall be liable to a fine of MOP1,000.00 to MOP500,000.00. Travelers who have a layover in Macao SAR and transit to another destination have no obligation of declaration.

Download declaration form - https://www.customs.gov.mo/form/en_SA213.pdf