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

How to Apply

Application Deadline

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.

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 Form E of Import License;
  3. Form D of Import and Export Declaration;
  4. Photocopy of consumption tax payment receipt;
  5. Photocopy of bill of lading.

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)

Fee

Free

Processing Time

Application for refund of consumption tax will be processed within 12 working days.

Notes/Information for Applicants

Re-export will be entitled to a refund of an amount equal to 95% of the consumption tax paid only when it is taken place within 6 months upon the payment of consumption tax. In case the amount is less than MOP200.00, the refund shall not be applicable. For goods subject to tax refund that fall in Group II (Alcoholic beverages) and Group III (Tobacco) of the schedule, a photocopy of the bill of lading issued by a duly licensed transshipment company, and a certified photocopy of the declaration issued by the Customs of the respective country or territory shall also be presented.

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: Official stamp of the company