Administrative Procedures Guidelines

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Application for the Exploitation of Duty-Free Shops － Application

How to Apply

Deadline for Formalities

Application for Registration of Duty-Free Shops

Formalities and Documents Required for Application

An applicant is not required to apply in person, but has to submit the following documents:

Application letter;
Copy of identification document;
Copy of project or blueprint of the facilities;
Document certifying the right of use of the property that functions as a duty-free shop (for example: copy of rental agreement or of certificate of property registration.);
Proof for that the duty-free goods are supplied by warehouses that store goods subject to consumption tax.

Service Locations and Hours

Submission of Documents

DSE-DLI/DLS

Address:Rua do Dr. Pedro José Lobo, n.ºs 1-3, 2.º andar, Macau (Tel. n.º (853)8597 2340)

Office Hours：Mon to Thu: 9:00 – 13:00; 14:30 – 17:45
Fri: 9:00 – 13:00; 14:30 – 17:30( DSE)

Address:Rua Nova da Areia Preta n.º 52, 1.º andar, Macau (CSRAEM)
（Tel n.º（853）8296 9262 ）

Office Hours：Mon to Fri: 9:00 – 18:00 (Service is available during lunch hour)
P.S: Citizens may also submit application documents for the service at the collection points for documents related to the scope of the Secretariat for Economic and Finance Affairs.

Fee

Free

Processing Time

Issue within 20 working days from issuance of the written consent by the entities concerned on the request for the establishment of the facilities. (Performance Pledge)

Enquiry on Progress and Collection of Results

Collect in person

Procedures
Application

FAQs

Can the application for establishment of "duty-free shops" only be submitted with the establishment of warehouses that store goods subject to consumption tax?

According to Decree-Law no. 18/94/M, of 11 April, the application for establishment of duty-free shops requires the supply by warehouses storing goods subject to consumption tax as regulated by Decree-Law No. 79/92/M, of 21 December. The establishment of such warehouses may be by means of application or by leasing of warehouses already registered to store goods subject to consumption tax
Can duty-free shops be set up in general commercial establishments?

No. As stipulated in Decree-Law no. 18/94/M, of 11 April, such “duty-free shops” should be established in maritime, bus, railway or airport terminals.