Macao

The Macao Special Administrative Region of the People’s Republic of China (Macao SAR) is one of the most open and trade-dependent economies in Asia. Known as the “Las Vegas of the East,” Macao is a global tourism and entertainment hub with a population of about 700,000 people. It has one of the highest GDP per capita levels in the world and a comparative price level of around 116 (OECD benchmark), meaning consumers in Macao pay on average 16% more than Americans pay for the same product – making it a high-potential cross-border ecommerce market.

Key info

• Country code (ISO 3166-1 alpha-2): MO
• Country code top-level domain (ccTLD): .mo
• Currency (ISO4217): Macanese Pataca MOP
• World Trade Organization (WTO) Status: Member (under the designation “Macao, China”)

Duty & tax information

Macao is a free port and has a longstanding policy of no duties or taxes on most imports.

• There are no import duties.
• Excise duties apply to specific categories of goods, notably:
  • Tobacco and tobacco products
  • Alcoholic beverages (beer, wine, spirits)
  • Fuel and hydrocarbon oils
  • Vehicles
• No VAT or GST is levied in Macao and imports are not subject to general consumption taxes at the border.
• Customs clearance procedures still apply, and import declarations must be lodged for statistical and regulatory purposes.

De minimis thresholds

Since Macao does not impose import duties or VAT, there is no de minimis threshold. Excise duties, however, apply regardless of value for excisable products such as tobacco and alcohol.

Prohibited & restricted goods

Macao enforces a range of restrictions on public safety, health, and environmental grounds. Goods prohibited or restricted from import include:

• Firearms, ammunition, explosives, and related military equipment (without special license)
• Narcotics and psychotropic substances
• Counterfeit goods and pirated media
• Endangered species and derived products (CITES restrictions)
• Certain pharmaceuticals, chemicals, and pesticides (require prior approval)
• Hazardous waste and radioactive materials
• Certain foodstuffs and live animals (subject to veterinary or sanitary inspection)

An official list of restricted/prohibited items is available from the Macao Customs Service (Serviços de Alfândega de Macau) website.