Administrative Procedures

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Application for the Exploitation of Duty-Free Shops

Service Overview

Scope of Service

An operating entity that intends to set up a duty-free shop shall register with the DSEDT.

Service Target and Eligibility

According to article 4 of Decree-Law no. 18/94/M, the establishment of duty-free shops is subject to authorization by the Chief Executive of the MSAR. Operation of the duty-free shops can be directly exercised by the operating entity, with prior notice to the Macao Economic Services; or by a third party, by means of signing an operating contract with the above mentioned entities under prior approval by the Macao Economic Services or by means of a license issued by the DSEDT to the third party, in case the operating entities are unable or unwilling to do so.

Service Results

The DSEDT will issue licenses to the operating entities applying for the establishment of duty-free shops.

Enquiries

Executive Department and Unit：DSEDT – DLI/DLS

Address：

(1) Economic and Technological Development Bureau (DSEDT) – Foreign Trade Division: Rua Dr. Pedro José Lobo, n°s 1-3, 23/F, Macao
(2) Macao SAR Service Centre (CSRAEM): Rua Nova da Areia Preta, n° 52, Macao
(3) Islands Service Centre of Macao SAR (CSRAEM-I): Rua de Coimbra, n° 225, 3/F , Taipa

Tel：（853）8597 2634（DSEDT） ; （853）8296 9262（CSRAEM）

Fax：（853）2871 1276（DSEDT） ; （853）2845 3558（CSRAEM）

Email：dls@dsedt.gov.mo

URL：http://www.dsedt.gov.mo

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.