Administrative Procedures Guidelines

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Payment, Exemption, and Restitution of Consumption Tax － Payment of Consumption Tax

How to Apply

Application Deadline

Pursuant to Article 2 of the Consumption Tax Regulation, as approved by Law No. 4/99/M of 13 December 1999, alcoholic beverages (Group II) and tobacco (Group III) are subject to consumption tax upon being manufactured or entry into the Territory

Application Procedures and Required Documents

Controlled Foreign Trade Activities Registration Number or photocopy of Form E of Import License shall be provided when making the payment.

Service Locations and Hours

Apply in person

Economic and Technological Development Bureau – 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

Fee

Tax rate determined according to the category of goods specified in the schedule included in the abovementioned Consumption Tax Regulation.

Processing Time

Same day

Notes/Information for Applicants

Alcoholic beverages (Group II) and tobacco (Group III) are subject to the tax prepayment regime.

Consumption tax rate: (Group II: Alcoholic Beverages)

Description: Beverages with an alcohol strength by volume of more than or equal to 30% (20°), except rice wine (All alcoholic beverages with an alcoholic strength higher than 30% vol., regardless of the fermented substance or its origin)

The nomenclature for the external trade of Macao/Harmonised System Code (NCEM/SH 4th Revision): 2205; 2206; 2208

Ad valorem tax on import value (CIF/Macao): 10%

Specific Tax (MOP/Litre): 20.00

Consumption tax rate: (Group III: Tobacco)

Description: a) Cigars and cigarillos containing tobacco

The nomenclature for the external trade of Macao/Harmonised System Code (NCEM/SH 4th Revision): 2402.10.00

Specific Tax (MOP/Kilogram): 4326.00

Description: b)Cigarettes containing tobacco; Others

The nomenclature for the external trade of Macao/Harmonised System Code (NCEM/SH 4th Revision): 2402.20.00; 2402.90.00

Specific Tax (MOP/Unit): 1.50

Description: c) Other manufactured tobacco and manufactured tobacco substitutes – including “homogenised” or “reconstituted” tobacco

The nomenclature for the external trade of Macao/Harmonised System Code (NCEM/SH 4th Revision): 2403

Specific Tax (MOP/ Kilogram): 600.00

Progress Enquiry and Application Result Collection

Enquiry on application progress: DSEDT website》Administrative Services》e-Services》Information Enquiry》Consumption Tax Payable Query

Method to collect the application result: Proceed to pay the consumption tax at Rua Dr. Pedro José Lobo, n°s 1-3, 2/F, Macao

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

Procedures
Payment of Consumption Tax Exemption of Consumption Tax Refund of Consumption Tax

FAQs

What kind of products shall be subject to consumption tax?

Pursuant to Article 2 of the Consumption Tax Regulation, as approved by Law No. 4/99/M of 13 December 1999, alcoholic beverages (Group II) and tobacco (Group III) are subject to consumption tax upon being manufactured or entry into the Territory
Could the consumption tax be refunded？

Consumption tax can be refunded in cases provided for in Article 40 (Refund for re-export), Article 41 (Refund for selling to beneficiaries of exemption) and Article 42 (Refund for voluntary payment) of the Consumption Tax Regulation as approved by Law No. 4/99/M of 13 December 1999.

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