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Payment, Exemption, and Restitution of Consumption Tax

Exemption of Consumption Tax

How to Apply

Application Deadline

Those who are covered by the provisions of Article 13 (Exemptions) and Article 14 (Diplomatic missions and personnel with diplomatic status) of the Consumption Tax Regulation, as approved by Law No. 4/99/M of 13 December 1999, will be exempted from payment of consumption tax upon approval.

Except as provided for in Article 19 (Frequent acquisitions) of the abovementioned Regulation, the beneficiary shall submit the application within 3 working days upon entry of the goods into the Macao SAR.

Application Procedures and Required Documents

Applicants need not hand in the application in person but the following documents must be lodged:

  1. Application form;
  2. Photocopy of Import License;
  3. Confirmation of the final destination of the goods (submission of declaration issued by the beneficiary of tax exemption or invoices for supplies duly confirmed by the beneficiary is acceptable) ;
  4. Opinion of Government delegate or representative, if applicable

Service Locations and Hours

Apply in person

  1. Economic and Technological Development Bureau (DSEDT) – Foreign Trade Division
    Address: Rua Dr. Pedro José Lobo, n°s 1-3, 2/F, Macao
    Office Hours:
    Monday to Thursday, 9:00 – 13:00, 14:30 – 17:45
    Friday, 9:00 – 13:00, 14:30 – 17:30
  2. Macao SAR Service Centre (CSRAEM)
    Address: Rua Nova da Areia Preta, n° 52, Macao
    Office Hours: Monday to Friday, 9:00 – 18:00 (no lunch break)
  3. Islands Service Centre of Macao SAR (CSRAEM-I)
    Address: Rua de Coimbra, n° 225, 3/F , Taipa
    Office Hours: Monday to Friday, 9:00 – 18:00 (no lunch break)



Processing Time

Approximately 5 working days upon receipt of all required documents.

Progress Enquiry and Application Result Collection

Enquiry on application progress: By phone

Method to collect the application result: In person

Document to be presented or submitted when collecting result of application: Receipt of application

Content provider: Economic and Technological Development Bureau (DSEDT)

Last modified: 2021-12-01 00:07

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All information on this site is based on the official language of the Macao Special Administrative Region. The English version is the translation from the Chinese originals and is provided for reference only. If you find that some of the contents do not have an English version, please refer to the Traditional Chinese or Portuguese versions.