# Macao (MO) **Capital:** none **Currency:** Macao pataca (MOP) (MOP) **Population:** 688,900 — Older stored figure; source year not documented. **Area:** 33 km² > Macao is a special administrative region of China and a free port in the Pearl River Delta. There are no general import duties and no VAT; logistics run mainly via Macau International Airport and the Ka-Ho container terminal, plus the neighbouring ports of Hong Kong, Shenzhen and Zhuhai. Under the CEPA agreement, Macao-origin goods enjoy tariff-free access to mainland China. Macao is a special administrative region of the People's Republic of China at the mouth of the Pearl River, bordering Guangdong. Under the "one country, two systems" principle it has its own government, legal and customs system. The economy is driven by tourism, gaming, financial services and trade, while industry and agriculture play a minor role. As a free port and separate customs territory, Macao levies no general import duties and no VAT; only tobacco and spirits are subject to a consumption tax, and imported vehicles to a motor vehicle tax. Logistics rely on Macau International Airport (MFM), the Ka-Ho container terminal and the neighbouring ports of the Greater Bay Area such as Hong Kong, Shenzhen and Zhuhai. The currency is the Macanese pataca (MOP), pegged to the Hong Kong dollar, which is also widely accepted. **Top Import Partners:** CN, HK, JP, SG, KR **Top Export Partners:** CN, HK, US, JP, VN **Top Import Goods:** Food, Consumer goods, Electronics, Fuels **Top Export Goods:** Textiles, Re-exports, Services **Key Airports:** - [Macau International Airport (MFM)](https://www.freight-academy.com/en/information/airports/macau-international-airport-mfm) - [Macau Heliport at Outer Harbour Ferry Terminal (XZM)](https://www.freight-academy.com/en/information/airports/macau-heliport-at-outer-harbour-ferry-terminal-airport-xzm) ## Customs & Import **Import VAT:** No VAT, GST or general sales tax. Excise duty only on tobacco and spirits **Customs complexity:** low to medium **Customs system:** Free port with no general import duties. Customs declaration with the Macao Customs Service is required from a goods value of 5'000 MOP, electronically via the DSEDT platform. Legal basis: Foreign Trade Act (Law 7/2003, rev. 3/2016). **Customs authority:** [Serviços de Alfândega de Macau (Macao Customs Service)](https://www.customs.gov.mo) ## Logistics & Risk **Logistics role:** Free port and gaming and tourism hub in the Pearl River Delta **Economic area:** PR China (SVR) / free port / separate customs territory **Logistics risk:** low **Dangerous goods relevance:** medium **Pharma/cold chain:** low to medium ## FAQ ### Are there import duties in Macau? Macau is a free port and does not levy general import duties. Exceptions are an excise duty on tobacco and spirits and a motor vehicle tax of 24 to 72 percent on imported vehicles. ### Does Macau have VAT? No. Macau has no VAT, no GST and no general sales tax. It applies a simple, territorial tax system with low rates. ### From which goods value is a customs declaration required? A declaration with the Macao Customs Service is required for imports and exports with a goods value above 5'000 MOP. It is made electronically via the DSEDT platform. ### Which authority is responsible for customs? The competent authority is the Macao Customs Service (Serviços de Alfândega de Macau). The legal basis for foreign trade is the Foreign Trade Act (Law 7/2003, revised by Law 3/2016). ### What advantages does the CEPA agreement offer? Under the CEPA with mainland China, goods of Macau origin receive duty-free market access to mainland China. Origin is proven with a CEPA certificate of origin issued by the DSEDT. ### Which transport routes are important for freight logistics? Air freight runs via Macau International Airport (MFM), sea freight via the Ka-Ho container terminal. Because there is no deep-sea port, many shipments are handled via Hong Kong, Shenzhen and Zhuhai. ### Which currency is used in Macau? The legal tender is the Macau pataca (MOP), which is pegged to the Hong Kong dollar. The Hong Kong dollar is also widely accepted in daily life. ## Sources & Last Verified - [https://www.customs.gov.mo](https://www.customs.gov.mo) - [https://www.dsec.gov.mo](https://www.dsec.gov.mo) - [https://www.dsedt.gov.mo](https://www.dsedt.gov.mo) - [https://www.dsedt.gov.mo/en/web/public/pg_eetr_cepa_s](https://www.dsedt.gov.mo/en/web/public/pg_eetr_cepa_s) - [https://www.dsedt.gov.mo/edi/en_US/](https://www.dsedt.gov.mo/edi/en_US/) - [https://www.dsec.gov.mo/en-US/](https://www.dsec.gov.mo/en-US/) - [https://www.gov.mo/en/news/394812/](https://www.gov.mo/en/news/394812/) - [https://investhere.ipim.gov.mo/en/macau/investmentinformation/taxation/](https://investhere.ipim.gov.mo/en/macau/investmentinformation/taxation/) *Last verified: 2026-06-25* --- *Freight Academy — Country Profile: [https://www.freight-academy.com/en/information/land/mo](https://www.freight-academy.com/en/information/land/mo)* *Markdown mirror: [https://www.freight-academy.com/api/md/country/en/mo](https://www.freight-academy.com/api/md/country/en/mo)*