Alcohol regulations in Macao
Licensing, import, labelling and tax rules for spirits. Researched August 2024.
Research guide, not legal advice. Compiled in August 2024 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Legal
- Legal drinking age
- 18
- Legal purchase age
- 18
Licence to make spirits (distillery and bottling)
- Licences needed
- Industrial Licence (Título de Licença Industrial) or Provisional Industrial Licence issued by DSEDT, with DSSCU occupancy/modification approvals and Fire Services Bureau (CB) fire safety permits.
- Authority
- Economic and Technological Development Bureau (DSEDT)
- Documents
- Application Form A or B, business registration certificate, certificate of no criminal conviction for directors/administrators, factory lease contract or property registry certificate, DSSCU occupancy permit, floor plans, and fire safety installation plans (1:100 scale).
- Fees
- Nominal administrative/stamp fees; exact statutory licence fee schedule varies by premises scale.
- Time to obtain
- Several months for full formal licensing; a 6-month provisional factory licence may be granted upon basic building and fire inspection completion.
Import licence and registration
- Who can import
- Natural or legal persons established in Macao registered with DSEDT for Controlled External Trade Operations who have met all local tax obligations.
- Licences or registrations
- Registration for Controlled External Trade Operations with DSEDT, plus an individual Import Licence (Licença de Importação - Form B) per consignment for beverages exceeding 30% ABV.
- Authority
- Economic and Technological Development Bureau (DSEDT) - External Trade Division
- Documents
- Completed Import Licence Form, commercial invoice, packing list, bill of lading / airway bill, and export declaration/licence reference details.
- Fees
- Free of charge for the licence application; Consumption Tax must be settled upon clearance.
- Time to obtain
- Within 2 to 3 working days (licence valid for 30 days).
Product and label registration
- Required
- no
- Process
- Macao does not have a pre-market product approval or brand-label registration regime (no system comparable to US COLA or Indian excise brand registration). Importers must ensure compliant packaging under local food safety and youth protection laws. Voluntary trademark registration can be filed with DSEDT's Intellectual Property Department.
- Authority
- Municipal Affairs Bureau (IAM) - Department of Food Safety / DSEDT
- Documents and samples
- none
- Fees
- none
- Renewal
- none
- Time to obtain
- not applicable
Import rules
Importer of record must be a Macao-registered company. There is no state import monopoly. Distilled spirits with ABV exceeding 30% require an import licence per shipment and payment of consumption tax to Macao Customs prior to release. No excise tax stamps or strip stamps are required. Sanitary and origin certificates are not legally required for distilled spirits, but are recommended and accepted by Customs and IAM.
Import duty on spirits (HS 2208)
0% (Macao is a free port with no general customs tariffs on HS 2208 distilled spirits).
Excise and taxes
Consumption Tax (Imposto sobre o Consumo, Law No. 4/99/M): Beverages with alcoholic strength by volume >= 30% (except rice wine) are taxed at 10% ad valorem on the CIF Macao value + MOP 20 per litre. There is no VAT or GST in Macao. A 5% Tourism Tax applies at retail on food and beverage bills in hotels, restaurants, bars, and clubs.
Retail and distribution
Sold through private retailers (supermarkets, convenience stores, specialty bottle shops) and licensed on-premise venues (bars, clubs, restaurants licensed by IAM or MGTO). No state retail monopoly. Under Law No. 6/2023, sales and supply are prohibited in healthcare institutions, schools (up to secondary level), and facilities dedicated to minors. Self-service retailers must physically separate and clearly demarcate alcoholic beverages from non-alcoholic drinks and display statutory warning signs.
Online sale and delivery
restricted; permitted under Law No. 6/2023 provided the remote operator (website, app, postal/delivery service) displays mandatory notices prohibiting sale/provision to minors (<18), implements an effective age verification mechanism at the point of sale, and delivery personnel do not supply alcoholic drinks to minors.
Labelling
Under Law No. 6/2023 (Art. 9), all packaged alcoholic beverages (>1.2% ABV) sold or supplied in Macao must prominently and visibly show the alcohol content (% ABV) on the largest surface area of the individual package. Under Decree-Law No. 50/92/M, alcoholic beverages exceeding 5% ABV are exempt from standard ingredient lists and date-marking requirements. Mandatory bilingual (Chinese and Portuguese) warning signage prohibiting supply to minors must be displayed at points of sale.
Advertising
Regulated under Advertising Law (Law No. 7/89/M) as amended by Law No. 6/2023: alcohol advertising cannot target or depict minors, and all alcoholic beverage advertisements must include a conspicuous, clear statement stating that the sale or provision of alcoholic beverages to minors under 18 is prohibited.
Legal definitions of spirits
Macao does not have prescriptive local statutory standards of identity or distinct minimum ABV definitions for whisky, rum, vodka, gin, or brandy. Products generally follow international Codex Alimentarius guidelines and comply with Food Safety Law (Law No. 5/2013) limits on contaminants and additives.
Dry or restricted areas
No geographic dry towns or zones. Restricted premises: sale, supply, and consumption of alcoholic beverages are banned in public and private healthcare facilities, primary and secondary schools, childcare centres, and child/minor assistance institutions.
Recent changes
- Implementation and full enforcement of Law No. 6/2023 (Regime on the Prevention and Control of Alcohol Consumption by Minors), setting the legal purchasing and consumption age to 18 and establishing retail demarcation rules.
- Health Bureau and IAM enforcement from 2024 onward of mandatory ABV labelling on the largest surface area of all individually packaged alcoholic beverages (>1.2% ABV).
- Mandatory integration of age-verification safeguards and statutory warning disclosures for alcohol sales conducted over e-commerce and home delivery platforms.
Opportunities for exporters
Macao's integrated casino resorts, Michelin-starred restaurants, and high-end tourism sector generate steady demand for luxury distilled spirits, especially single malt Scotch whisky and Cognac. With zero customs duties and no pre-market label approval bottleneck, international exporters can readily enter the market via registered local distributors.
Regulators
Sources
- USDA FAS - Import Regulations on Alcoholic Drinks to Hong Kong and Macau
- DSEDT - Import of Goods Subject to Prior Authorisation / External Trade Procedures
- Imprensa Oficial da RAEM - Lei n.º 6/2023 (Prevenção e controlo do consumo de bebidas alcoólicas por menores)
- PwC Macao SAR - Indirect Taxes & Consumption Tax Overview
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