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 External 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 – External 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 above mentioned 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
Content provider: Economic and Technological Development Bureau (DSEDT)
Last modified: 2024-08-22 12:59