Types of Shipments
Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents Only
Most documents can be shipped from Canada to Macau duty-free provided
they have no commercial value.
Document shipments include:
- Advertising literature, brochures, pamphlets
- Airline tickets
- Annual reports
- Bids, proposals
- Blueprints
- Books, periodicals
- Business cards
- Calendars
- Cash letters, cheques, traveller's cheques
- Catalogues, price lists
- Charts, maps
- Calendars
- Computer print-outs
- Diaries
- Drawings
- Graphs, photographs, slides
- Greeting cards, invitations
- Magazines, newspapers
- Manuscripts, publications
- Negotiable bonds, drafts
- Passports
- Specifications sheets
- Visa applications
The following items may also be shipped from Canada to Macau duty-free
providing they meet the customs criteria shown below:
| Item | Restriction |
|---|
| Envelopes | Must be blank |
| Forms | Must be blank |
| Manuals | Technical manuals only |
| Newsletters | Only intercompany documents for internal use and with no
commercial value |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Gifts
There is no duty exemption for gift shipments sent to Macau from
Canada. This means that all gifts, regardless of value, will have a
duty charge applied to them.
NOTE:
Gift shipments of tobacco
products and alcoholic beverages will incur a consumption tax on
certain products such as tobacco and alcohol.
Shipments from Individual-to-Individual
All gift shipments from an individual in Canada to an individual in
Macau will be liable to duty charges regardless of their value. Gifts
of alcoholic beverages and/or tobacco products will be charged an
additional consumption tax over and above customs duty.
Shipments from Business-to-Individual
There is no exemption from duty when shipping a gift from a business
in Canada to an individual in Macau.
Shipments from Business-to-Business
There is no duty exemption on gift shipments from a business in Canada
to a business in Macau no matter the value of the gift.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Vasco Fong
112 Praceta do Museu do Macau
Macau
Phone: +853 2835 7911 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If you are sending more than one gift in one shipment, be sure to wrap
and tag each gift individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Vasco Fong
112 Praceta do Museu do Macau
Macau
Phone: +853 2835 7911 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Personal Effects
There is limited information available at this time concerning
shipments of unaccompanied personal effects to Macau.
Be advised that a temporary stay in Macau can be no longer than 6
months during a 12-month period. And any personal effects entering
Macau are for the individual only and cannot be for commercial
purposes.
Moving Temporarily
Students
There is no information at this time regarding students moving
temporarily from Canada to Macau to study.
Non-students
People moving temporarily to Macau cannot stay in the territory longer
than 6 months during a period of 12-months.
Any personal effects shipped for a temporary visit must be for use of
the individual only and be for non-commercial purposes.
Moving Permanently
There is no information at this time regarding foreigners moving
permanently to Macau.
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
Sources:
https://bo.io.gov.mo/bo/ii/2012/15/aviso16.asp?printer=1
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Vasco Fong
112 Praceta do Museu do Macau
Macau
Phone: +853 2835 7911 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Food, Chocolate, Candies
There is limited information available at this time regarding the
shipment of foodstuffs to Macau.
You May Ship
- Chocolate
- Candy
- Powder milk and infant formula
Do Not Ship
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.ctt.gov.mo/MacauPost/Contents/ParcelProhibited.aspx
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Vasco Fong
112 Praceta do Museu do Macau
Macau
Phone: +853 2835 7911 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples
Commercial samples are those that can only be used for demonstration
purposes. The purpose is to promote products and solicit sales; not to
sell the samples.
Samples shipped to Macau are exempt from duty and tax if:
- They are intended for exhibition or demonstration
- Stay in Macau no longer than 6 months
- A security deposit is provided*
*In the amount of 100% of the value of the goods plus 10% (maximum
payment of $10,000 MOP - about $1,550 CAD)
NOTE: Samples may be imported
temporarily via ATA carnets.
Before shipping commercial samples to Macau, you must ensure the
following:
- The commercial invoice must clearly state that the package contains
samples
- Package is labelled: 'Mutilated Samples' or 'Marked Samples not for
Resale'
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/WT/TPR/S402R1.pdf&Open=True
https://images.io.gov.mo/bo/i/99/50/dlar-40539-56-eng.pdf
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Vasco Fong
112 Praceta do Museu do Macau
Macau
Phone: +853 2835 7911 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising Material
Advertising material may be shipped temporarily to Macau from Canada
as long as they abide by the following regulations:
- Material is displayed at exhibitions, promotional, or cultural
events
- Goods have no commercial value and are not intended for sale
- Goods are not part of the prohibited list
Printed material for advertising purposes may include:
- Advertising literature, brochures, pamphlets
- Calendars
- Catalogues
- Price lists
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/WT/TPR/S402R1.pdf&Open=True
https://images.io.gov.mo/bo/i/99/50/dlar-40539-56-eng.pdf
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Vasco Fong
112 Praceta do Museu do Macau
Macau
Phone: +853 2835 7911 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Repairs
Sending a piece of equipment for repair to Macau from Canada can be
done through temporary importation. Certain restrictions apply, which
include:
- A warranty payment is required as a deposit equivalent to 100% of
the value of goods plus an additional 10% of that amount, up to a
maximum fee of $10,000 MOP (about $1,550 CAD)
- Reimbursement of deposit is not guaranteed at re-exportation of
goods
- Importation is limited to 6 months, but with the possibility for an
extension
Items Under Warranty
Sending equipment for repair to Macau from Canada can be done as a
temporary import. A guarantee deposit is required and the repaired
equipment must be re-exported within 6 months of its arrival.
Items No Longer Under Warranty
An item that is no longer under warranty and returns to Canada from
Macau will be charged GST. The GST will be charged on the value of the
repair and on any parts required for the repair.
Sending Product for Repair to Macau
Products shipped to Macau for repair may be done as a temporary
import, which will require a security deposit and the item must be
returned to Canada within months of entry into Macau.
Returning Repaired Product to Macau
Equipment repaired in Canada will be allowed re-entry into Macau
exempt from duty and taxes.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Macau or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://bo.io.gov.mo/bo/i/2003/37/regadm28.asp
https://bo.io.gov.mo/bo/i/2003/25/lei07.asp
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Vasco Fong
112 Praceta do Museu do Macau
Macau
Phone: +853 2835 7911 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary Imports
Temporary imports of certain goods into Macau will be exempt from duty
and taxes for a period of up to 6 months. This may include an item
shipped from Canada to Macau for display at an exhibition or as
advertising material.
The following list include goods that qualify as temporary imports:
- Commercial samples
- Items that will be used or displayed at an exhibition
- Professional and scientific equipment
- Advertising material
NOTE:
Temporary imports require a
security deposit equivalent to 100% of the value of the goods plus an
additional 10%. The maximum payment fee is $10,000 MOP (about $1,550
CAD).
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Macau you can
pick from Option 1 or 2 of the Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a commercial invoice (CI). More
details can be found
below.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to the 2 options above, the following conditions must also be met in order to qualify for a duty-free exemption:
- The goods arrive and leave in the same condition aside from normal
wear-and-tear, and they undergo no repairs nor are they used in
manufacturing
- Stay no longer than 6 months in Macau
NOTE:
- If the above conditions are not followed, duties and taxes will be
charged as though the goods have been imported permanently
- Your Customs broker can clear goods of a temporary nature (UPS,
FedEx, DHL, etc. typically CANNOT clear goods of temporary nature)
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://images.io.gov.mo/bo/i/99/50/dlar-46650-65.pdf
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/WT/TPR/S402R1.pdf&Open=True
https://bo.io.gov.mo/bo/i/2003/25/lei07_cn.asp
https://images.io.gov.mo/bo/i/99/50/dpr-219-99.pdf
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Vasco Fong
112 Praceta do Museu do Macau
Macau
Phone: +853 2835 7911 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Permanent/Sold Goods
There are no duty thresholds for shipments of sold goods entering
Macau. However, an import declaration of the goods is required if:
- The goods are valued at more than $5,000 MOP (about $775 CAD)
- The goods have a value below $5,000 MOP but they are part of a
complete item whose value exceeds $5,000 MOP (about $775 CAD)
Occasional Shipper
If you only ship sold goods occasionally to Macau, be aware that there
is no duty threshold.
If those goods are shipped for the personal use of the recipient, and
have a value of $5,000 MOP (about $775 CAD) or less, no import
declaration is required.
Regular shipper
If you regularly sell and ship goods to Macau, we suggest you consult
with a licenced customs broker in Macau.
Sources:
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/WT/TPR/S402R1.pdf&Open=True
https://bo.io.gov.mo/bo/i/2003/25/lei07_cn.asp
https://www.customs.gov.mo/cn/customs1.html Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Vasco Fong
112 Praceta do Museu do Macau
Macau
Phone: +853 2835 7911 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Shipping Rates
Easy Tracking
Information
Prohibited &
Restricted Imports
Duty &
Taxes
Macau Shipping Insurance
Questions
about Shipping to Macau