| Excise
Tax |
Exemptions
may be granted to certain organisations for their imported
goods subject to excise tax, which generally include: |
|
Direct
imports by local government organisations and embassy officials; |
|
Direct imports
by certain international organisations with local representatives; |
|
Spirit consumed
by hospitals, medical or health organisations registered with
Macao Health Bureau; |
|
Imported
fuel consumed by industrial units; |
|
Imports by
religious institutions for own consumption; |
|
Imports for
business promotion purposes; |
|
Imports for
sample display with no saleable value; |
|
Imports by
air freight forwarders permitted to operate in Macao Airport. |
