--- title: "What policy support, compliance requirements and operational procedures are available for re-export trade in Macao?" description: "Some cross-border trade enterprises are not familiar with the rules of Macao re-export trade，and often face practical problems such as policy misinterpretation，port detention during customs clearance，and cost overrun. Relying on the advantages of Macao's free port policy and China-Portugal trade and commerce platform，full-link compliant operation can be realized through pre-document review，precise connection of core nodes，and advance formulation of exception plans，which can effectively avoid cus..." url: "https://www.sh-zhongshen.com/en/qa/macao-re-export-trade-policies-compliance-procedures.html" language: "en" type: "Q&A" category: "Entrepôt Trade Q&A" datePublished: "2026-09-13" dateModified: "2026-09-13" brand: "Zhongshen Trading China" answerCount: 10 --- # What policy support, compliance requirements and operational procedures are available for re-export trade in Macao? ## Question I am the head of a foreign trade company specializing in the export of precision electronic components. Last week, we booked a shipment to Portugal, originally scheduled to be re-exported via Hong Kong. However, Hong Kong ports have been suffering from severe space shortages recently, and our cargo has been detained at the port for more than 48 hours. The detention fee is about to exceed the budget, and the customer is urging for the shipping schedule every day, which makes me too anxious to sleep. I heard from peers occasionally that Macao also supports re-export trade, but I am completely unfamiliar with this field: I don't know if there is policy support for electronic components for Macao re-export, what special documents need to be prepared, whether there will be customs clearance delays, whether there are hidden tax costs, and whether the cargo right can be effectively protected during the transfer process? If there is an error in changing the route, we will not only have to pay high liquidated damages to the customer, but also lose the Portuguese customer resources we have cultivated for 5 years. We really cannot afford this risk, so we would like you to give detailed answers. ## Answers ### Answer 1 — Best Answer First of all，pre-document review is required，which is the core premise for the compliance of Macao re-export trade. You need to prepare **Certificate of Origin，Commercial Invoice，Packing List，Re-export Trade Registration Form** in advance. The Certificate of Origin shall clearly indicate that the goods are only subject to simple processing such as storage and sorting in Macao without substantial processing，otherwise you cannot enjoy the re-export tax exemption policy of Macao Free Port，and may also trigger tax inquiry from the mainland tax authority. Core node connection shall focus on the synchronization of logistics and customs declaration: On the logistics side，you shall connect with local compliant freight forwarders in Macao 3 working days in advance to confirm the 7-day free storage period of Macao Port and the transshipment shipping schedule，and give priority to fixed flights directly to Lisbon，Portugal，to avoid cargo right risks caused by multiple transshipments，On the customs declaration side，you shall complete the pre-declaration through the online "Re-export Trade Registration System" of the Macao Trade and Investment Promotion Institute，to ensure that the customs declaration information fully matches the cargo value，category and destination country stated in the documents，especially the brand and model of precision electronic components shall be clearly marked to avoid disputes during customs inspection. You shall formulate exception plans in advance: In case of temporary inspection by Macao Customs，you shall submit the MSDS report and brand authorization letter of the goods immediately，and the electrostatic protection packaging for electronic components shall meet regulatory requirements to avoid customs detention caused by incomplete materials or non-compliant packaging，In case of delay of transshipment shipping schedule，you can apply for an additional 3-day free storage period from Macao Customs through the freight forwarder，and you can also apply for a priority inspection channel for high-value goods. Two key actions are required for the final compliance implementation: First，after the re-export is completed，apply for a re-export certificate from the Macao Trade and Investment Promotion Institute for document filing of mainland export tax refund，Second，complete cross-border receipt and payment of foreign exchange through the CIPS system to ensure the consistency of capital flow，cargo flow，document flow and contract flow，and completely avoid tax and compliance risks. **status:** accepted **Author:** Eric Zhou **Date:** 2026-09-13 ### Answer 2 The customs declaration and price verification of Macao re-export trade shall strictly follow the relevant provisions of the Macao Customs Law. The declared value of goods shall be completely consistent with the value stated in the commercial invoice and certificate of origin. In case of price verification disputes, supporting materials such as purchase contracts and payment vouchers of the goods shall be submitted within 3 working days to avoid cargo detention at the port due to failure of price verification. In addition, Macao has realized customs clearance integration with the mainland. Mainland enterprises can complete the pre-declaration for Macao re-export through the "Single Window" without submitting documents repeatedly. If there is an error in the pre-declaration, the declaration can be deleted and re-submitted within 24 hours before the goods arrive at the port without paying administrative fines. However, it should be noted that the total number of declaration deletion and re-submission shall not exceed 3 times, otherwise the enterprise will be included in the key supervision list of the customs. **status:** suggested **Author:** Grace Wang **Date:** 2026-09-13 ### Answer 3 For the logistics route of Macao re-export trade, direct flights from Macao Port to Lisbon, Portugal are preferred, which can shorten the transportation time by 2-3 days compared with transshipment via Hong Kong. If transshipment to other European ports is required, shipping companies with fixed cooperation with Macao Port shall be selected to ensure that the cargo right can be effectively controlled through bill of lading endorsement and transfer during transshipment. In addition, Macao Port provides free 24-hour storage monitoring service for high-value goods such as precision electronic components. The default free storage period is 7 days. If extension is required, you can apply to the shipping company 1 working day in advance, and the maximum extension can be 14 days without paying container detention fee, but you need to submit the emergency transportation certificate of the goods. In case of container rollover, you can arrange the next flight of the same route preferentially through the Macao freight forwarder, and the shipping company will bear part of the port detention loss. **status:** suggested **Author:** Evelyn Li **Date:** 2026-09-13 ### Answer 4 Macao re-export trade can enjoy the zero-tariff policy of the free port. Goods transshipped in Macao do not need to pay import tariff and value-added tax, and only need to pay a small storage service fee. For mainland export enterprises, they can apply for VAT deferral when carrying out re-export through Macao, without paying value-added tax in advance in Macao. The local VAT will be paid by the importer after the goods arrive in Portugal, which effectively eases the capital pressure of enterprises. In addition, Macao and Portugal have signed an agreement on the avoidance of double taxation. The re-export profits obtained by enterprises through Macao re-export do not need to pay withholding tax in Portugal, and only need to pay profit tax in Macao, with a maximum tax rate of 12%, which is much lower than 16.5% in Hong Kong. It should be noted that enterprises shall keep all documents of re-export trade, including storage records, transportation vouchers, etc., for verification by tax authorities. **status:** suggested **Author:** Andy Guo **Date:** 2026-09-13 ### Answer 5 The cross-border foreign exchange receipt and payment of Macao re-export trade shall comply with the Cross-border Payment Management Regulations of the Monetary Authority of Macao. Enterprises can complete RMB cross-border payment through the CIPS system, which can reduce the handling fee by about 30% compared with the SWIFT system, and the account arrival time can be shortened to 1-2 working days. If an offshore account is used for foreign exchange receipt and payment, it is necessary to ensure that the capital flow of the account is consistent with the cargo flow and document flow of the re-export trade, so as to avoid account freezing by financial institutions due to abnormal capital flow. In addition, enterprises shall submit the foreign exchange receipt and payment filing form to the Monetary Authority of Macao within 10 working days after the completion of foreign exchange receipt and payment. The filing form shall indicate the category, quantity, value and other information of the re-exported goods. If the filing is not completed on time, a fine of 0.5% of the cargo value will be imposed. **status:** suggested **Author:** Jason Wu **Date:** 2026-09-13 ### Answer 6 In Macao re-export trade, if letter of credit settlement is used, soft clauses of the letter of credit shall be avoided, especially clauses such as "re-export certificate issued by Macao Customs as negotiation document". You shall communicate with the issuing bank in advance to change the issuer of the re-export certificate to the Macao Trade and Investment Promotion Institute, so as to avoid negotiation failure caused by the customs' inability to issue the certificate. In addition, enterprises shall sign a cargo right transfer agreement with the Macao freight forwarder, clarifying that the freight forwarder only acts as a logistics service provider and shall not dispose of the goods without authorization. In case of breach of contract by the freight forwarder, you can apply for property preservation through the Macao court to ensure that the cargo right is not damaged. For the intellectual property rights of precision electronic components, you shall complete the intellectual property right filing at Macao Customs in advance to avoid customs detention caused by counterfeiting or infringement of goods. **status:** suggested **Author:** Victor Sun **Date:** 2026-09-13 ### Answer 7 For re-exported precision electronic components, Macao Customs has an inspection rate of about 5%, mainly relying on machine inspection. If abnormalities are found in machine inspection, container unpacking inspection will be carried out. Enterprises shall prepare packaging lists, brand authorization letters and other materials in advance to cooperate with customs inspection. The authenticity identification of seals is the core link of on-site inspection. Enterprises shall use disposable seals recognized by Macao Customs, and the seal number shall be accurately marked on the customs declaration form. If the seal is damaged, it shall be reported to the customs immediately, and the seal shall be re-applied to avoid being identified as cargo loss. If the goods need to be tested, Macao Customs will entrust a third-party testing institution to issue a test report within 3 working days. Enterprises do not need to pay testing fees, but need to cooperate in providing samples of the goods. **status:** suggested **Author:** Lucas Liu **Date:** 2026-09-13 ### Answer 8 Precision electronic components re-exported from Macao shall meet the packaging standards of the International Air Transport Association (IATA). The packaging shall have the functions of anti-static, moisture-proof, shock-proof, etc., to avoid damage during transportation. The MSDS report shall be prepared in accordance with the requirements of Macao Customs, clearly indicating the composition, physical properties, transportation precautions and other information of the goods. If the MSDS report does not meet the requirements, customs clearance will be rejected. In addition, if the goods contain lithium batteries, dangerous goods packaging conforming to UN3480 standard shall be used, with clear dangerous goods marks on the packaging, and the weight of each package shall not exceed 30 kg, to avoid cargo detention caused by non-compliant packaging. Enterprises can entrust local special packaging companies in Macao to provide packaging services to ensure that the packaging meets the regulatory requirements of Macao Customs. **status:** suggested **Author:** Michael Zhang **Date:** 2026-09-13 ### Answer 9 Goods re-exported through Macao by mainland enterprises shall meet the relevant requirements for export tax refund, and ensure the consistency of four flows, that is, the contract flow, cargo flow, document flow and capital flow are fully matched. After the re-export of the goods is completed, enterprises shall apply for a re-export certificate from the Macao Trade and Investment Promotion Institute, and submit the re-export certificate together with the certificate of origin, commercial invoice, customs declaration form and other materials to the mainland tax authority for document filing of export tax refund. If the tax authority initiates an inquiry, the enterprise shall submit supporting materials such as purchase contract, payment voucher and transportation record of the goods within 15 working days to avoid failure of tax refund due to failure to pass the inquiry. In addition, enterprises shall note that the interval between the export date of re-exported goods and the tax refund declaration date shall not exceed 90 days, otherwise they cannot enjoy the export tax refund policy. **status:** suggested **Author:** Cindy Chen **Date:** 2026-09-13 ### Answer 10 Enterprises can optimize the supply chain structure through Macao re-export trade, take Macao as the transshipment hub for China-Portugal trade, and expand the markets of Portugal and other Portuguese-speaking countries with the advantages of Macao's China-Portugal trade and commerce platform. In terms of cost calculation, logistics cost, storage cost, tax cost and other factors shall be comprehensively considered. Compared with re-export via Hong Kong, the comprehensive cost of Macao re-export can be reduced by 5%-8%, mainly benefiting from Macao's zero-tariff policy and lower storage fees. It is recommended to choose FOB Macao as the trade term, and the importer is responsible for the transportation and insurance of the goods, which can effectively transfer the transportation risk. If CIF Portugal is selected, the insurance qualification of the Macao freight forwarder shall be confirmed in advance to ensure that the risks of the goods during transportation are effectively covered. In addition, enterprises can store part of the goods in the bonded warehouse in Macao in advance through the inventory linkage strategy, so as to shorten the delivery time and improve customer satisfaction. **status:** suggested **Author:** Kevin Lin **Date:** 2026-09-13 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [Export Tax Rebate Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What policy support, compliance requirements and operational procedures are available for re-export trade in Macao?", "text": "I am the head of a foreign trade company specializing in the export of precision electronic components. Last week, we booked a shipment to Portugal, originally scheduled to be re-exported via Hong Kong. However, Hong Kong ports have been suffering from severe space shortages recently, and our cargo has been detained at the port for more than 48 hours. The detention fee is about to exceed the budget, and the customer is urging for the shipping schedule every day, which makes me too anxious to sleep. I heard from peers occasionally that Macao also supports re-export trade, but I am completely unfamiliar with this field: I don't know if there is policy support for electronic components for Macao re-export, what special documents need to be prepared, whether there will be customs clearance delays, whether there are hidden tax costs, and whether the cargo right can be effectively protected during the transfer process? If there is an error in changing the route, we will not only have to pay high liquidated damages to the customer, but also lose the Portuguese customer resources we have cultivated for 5 years. We really cannot afford this risk, so we would like you to give detailed answers.", "answerCount": 10, "upvoteCount": 7, "datePublished": "2026-09-13T15:16:31Z", "dateModified": "2026-09-13T15:23:47Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/macao-re-export-trade-policies-compliance-procedures.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First of all，pre-document review is required，which is the core premise for the compliance of Macao re-export trade. You need to prepare Certificate of Origin，Commercial Invoice，Packing List，Re-export Trade Registration Form in advance. The Certificate of Origin shall clearly indicate that the goods are only subject to simple processing such as storage and sorting in Macao without substantial processing，otherwise you cannot enjoy the re-export tax exemption policy of Macao Free Port，and may also trigger tax inquiry from the mainland tax authority. Core node connection shall focus on the synchronization of logistics and customs declaration: On the logistics side，you shall connect with local compliant freight forwarders in Macao 3 working days in advance to confirm the 7-day free storage period of Macao Port and the transshipment shipping schedule，and give priority to fixed flights directly to Lisbon，Portugal，to avoid cargo right risks caused by multiple transshipments，On the customs declaration side，you shall complete the pre-declaration through the online "Re-export Trade Registration System" of the Macao Trade and Investment Promotion Institute，to ensure that the customs declaration information fully matches the cargo value，category and destination country stated in the documents，especially the brand and model of precision electronic components shall be clearly marked to avoid disputes during customs inspection. You shall formulate exception plans in advance: In case of temporary inspection by Macao Customs，you shall submit the MSDS report and brand authorization letter of the goods immediately，and the electrostatic protection packaging for electronic components shall meet regulatory requirements to avoid customs detention caused by incomplete materials or non-compliant packaging，In case of delay of transshipment shipping schedule，you can apply for an additional 3-day free storage period from Macao Customs through the freight forwarder，and you can also apply for a priority inspection channel for high-value goods. Two key actions are required for the final compliance implementation: First，after the re-export is completed，apply for a re-export certificate from the Macao Trade and Investment Promotion Institute for document filing of mainland export tax refund，Second，complete cross-border receipt and payment of foreign exchange through the CIPS system to ensure the consistency of capital flow，cargo flow，document flow and contract flow，and completely avoid tax and compliance risks.", "upvoteCount": 7, "url": "https://www.sh-zhongshen.com/en/qa/macao-re-export-trade-policies-compliance-procedures.html#acceptedAnswer", "datePublished": "2026-09-13T17:32:26Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "The customs declaration and price verification of Macao re-export trade shall strictly follow the relevant provisions of the Macao Customs Law. The declared value of goods shall be completely consistent with the value stated in the commercial invoice and certificate of origin. In case of price verification disputes, supporting materials such as purchase contracts and payment vouchers of the goods shall be submitted within 3 working days to avoid cargo detention at the port due to failure of price verification. In addition, Macao has realized customs clearance integration with the mainland. Mainland enterprises can complete the pre-declaration for Macao re-export through the "Single Window" without submitting documents repeatedly. If there is an error in the pre-declaration, the declaration can be deleted and re-submitted within 24 hours before the goods arrive at the port without paying administrative fines. However, it should be noted that the total number of declaration deletion and re-submission shall not exceed 3 times, otherwise the enterprise will be included in the key supervision list of the customs.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/macao-re-export-trade-policies-compliance-procedures.html#suggestedAnswer-2", "datePublished": "2026-09-13T17:08:10Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "For the logistics route of Macao re-export trade, direct flights from Macao Port to Lisbon, Portugal are preferred, which can shorten the transportation time by 2-3 days compared with transshipment via Hong Kong. If transshipment to other European ports is required, shipping companies with fixed cooperation with Macao Port shall be selected to ensure that the cargo right can be effectively controlled through bill of lading endorsement and transfer during transshipment. In addition, Macao Port provides free 24-hour storage monitoring service for high-value goods such as precision electronic components. The default free storage period is 7 days. If extension is required, you can apply to the shipping company 1 working day in advance, and the maximum extension can be 14 days without paying container detention fee, but you need to submit the emergency transportation certificate of the goods. In case of container rollover, you can arrange the next flight of the same route preferentially through the Macao freight forwarder, and the shipping company will bear part of the port detention loss.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/macao-re-export-trade-policies-compliance-procedures.html#suggestedAnswer-3", "datePublished": "2026-09-13T16:52:15Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } , { "@type": "Answer", "text": "Macao re-export trade can enjoy the zero-tariff policy of the free port. Goods transshipped in Macao do not need to pay import tariff and value-added tax, and only need to pay a small storage service fee. For mainland export enterprises, they can apply for VAT deferral when carrying out re-export through Macao, without paying value-added tax in advance in Macao. The local VAT will be paid by the importer after the goods arrive in Portugal, which effectively eases the capital pressure of enterprises. In addition, Macao and Portugal have signed an agreement on the avoidance of double taxation. The re-export profits obtained by enterprises through Macao re-export do not need to pay withholding tax in Portugal, and only need to pay profit tax in Macao, with a maximum tax rate of 12%, which is much lower than 16.5% in Hong Kong. It should be noted that enterprises shall keep all documents of re-export trade, including storage records, transportation vouchers, etc., for verification by tax authorities.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/macao-re-export-trade-policies-compliance-procedures.html#suggestedAnswer-4", "datePublished": "2026-09-13T16:34:12Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "The cross-border foreign exchange receipt and payment of Macao re-export trade shall comply with the Cross-border Payment Management Regulations of the Monetary Authority of Macao. Enterprises can complete RMB cross-border payment through the CIPS system, which can reduce the handling fee by about 30% compared with the SWIFT system, and the account arrival time can be shortened to 1-2 working days. If an offshore account is used for foreign exchange receipt and payment, it is necessary to ensure that the capital flow of the account is consistent with the cargo flow and document flow of the re-export trade, so as to avoid account freezing by financial institutions due to abnormal capital flow. In addition, enterprises shall submit the foreign exchange receipt and payment filing form to the Monetary Authority of Macao within 10 working days after the completion of foreign exchange receipt and payment. The filing form shall indicate the category, quantity, value and other information of the re-exported goods. If the filing is not completed on time, a fine of 0.5% of the cargo value will be imposed.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/macao-re-export-trade-policies-compliance-procedures.html#suggestedAnswer-5", "datePublished": "2026-09-13T16:11:31Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "In Macao re-export trade, if letter of credit settlement is used, soft clauses of the letter of credit shall be avoided, especially clauses such as "re-export certificate issued by Macao Customs as negotiation document". You shall communicate with the issuing bank in advance to change the issuer of the re-export certificate to the Macao Trade and Investment Promotion Institute, so as to avoid negotiation failure caused by the customs' inability to issue the certificate. In addition, enterprises shall sign a cargo right transfer agreement with the Macao freight forwarder, clarifying that the freight forwarder only acts as a logistics service provider and shall not dispose of the goods without authorization. In case of breach of contract by the freight forwarder, you can apply for property preservation through the Macao court to ensure that the cargo right is not damaged. For the intellectual property rights of precision electronic components, you shall complete the intellectual property right filing at Macao Customs in advance to avoid customs detention caused by counterfeiting or infringement of goods.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/macao-re-export-trade-policies-compliance-procedures.html#suggestedAnswer-6", "datePublished": "2026-09-13T15:51:54Z", "author": {"@type": "Person","name": "Victor Sun","url": "https://www.sh-zhongshen.com/en/team/victor-sun/"} } , { "@type": "Answer", "text": "For re-exported precision electronic components, Macao Customs has an inspection rate of about 5%, mainly relying on machine inspection. If abnormalities are found in machine inspection, container unpacking inspection will be carried out. Enterprises shall prepare packaging lists, brand authorization letters and other materials in advance to cooperate with customs inspection. The authenticity identification of seals is the core link of on-site inspection. Enterprises shall use disposable seals recognized by Macao Customs, and the seal number shall be accurately marked on the customs declaration form. If the seal is damaged, it shall be reported to the customs immediately, and the seal shall be re-applied to avoid being identified as cargo loss. If the goods need to be tested, Macao Customs will entrust a third-party testing institution to issue a test report within 3 working days. Enterprises do not need to pay testing fees, but need to cooperate in providing samples of the goods.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/macao-re-export-trade-policies-compliance-procedures.html#suggestedAnswer-7", "datePublished": "2026-09-13T15:43:09Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "Precision electronic components re-exported from Macao shall meet the packaging standards of the International Air Transport Association (IATA). The packaging shall have the functions of anti-static, moisture-proof, shock-proof, etc., to avoid damage during transportation. The MSDS report shall be prepared in accordance with the requirements of Macao Customs, clearly indicating the composition, physical properties, transportation precautions and other information of the goods. If the MSDS report does not meet the requirements, customs clearance will be rejected. In addition, if the goods contain lithium batteries, dangerous goods packaging conforming to UN3480 standard shall be used, with clear dangerous goods marks on the packaging, and the weight of each package shall not exceed 30 kg, to avoid cargo detention caused by non-compliant packaging. Enterprises can entrust local special packaging companies in Macao to provide packaging services to ensure that the packaging meets the regulatory requirements of Macao Customs.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/macao-re-export-trade-policies-compliance-procedures.html#suggestedAnswer-8", "datePublished": "2026-09-13T15:41:03Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "Goods re-exported through Macao by mainland enterprises shall meet the relevant requirements for export tax refund, and ensure the consistency of four flows, that is, the contract flow, cargo flow, document flow and capital flow are fully matched. After the re-export of the goods is completed, enterprises shall apply for a re-export certificate from the Macao Trade and Investment Promotion Institute, and submit the re-export certificate together with the certificate of origin, commercial invoice, customs declaration form and other materials to the mainland tax authority for document filing of export tax refund. If the tax authority initiates an inquiry, the enterprise shall submit supporting materials such as purchase contract, payment voucher and transportation record of the goods within 15 working days to avoid failure of tax refund due to failure to pass the inquiry. In addition, enterprises shall note that the interval between the export date of re-exported goods and the tax refund declaration date shall not exceed 90 days, otherwise they cannot enjoy the export tax refund policy.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/macao-re-export-trade-policies-compliance-procedures.html#suggestedAnswer-9", "datePublished": "2026-09-13T15:27:35Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "Enterprises can optimize the supply chain structure through Macao re-export trade, take Macao as the transshipment hub for China-Portugal trade, and expand the markets of Portugal and other Portuguese-speaking countries with the advantages of Macao's China-Portugal trade and commerce platform. In terms of cost calculation, logistics cost, storage cost, tax cost and other factors shall be comprehensively considered. Compared with re-export via Hong Kong, the comprehensive cost of Macao re-export can be reduced by 5%-8%, mainly benefiting from Macao's zero-tariff policy and lower storage fees. It is recommended to choose FOB Macao as the trade term, and the importer is responsible for the transportation and insurance of the goods, which can effectively transfer the transportation risk. If CIF Portugal is selected, the insurance qualification of the Macao freight forwarder shall be confirmed in advance to ensure that the risks of the goods during transportation are effectively covered. In addition, enterprises can store part of the goods in the bonded warehouse in Macao in advance through the inventory linkage strategy, so as to shorten the delivery time and improve customer satisfaction.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/macao-re-export-trade-policies-compliance-procedures.html#suggestedAnswer-10", "datePublished": "2026-09-13T15:23:47Z", "author": {"@type": "Person","name": "Kevin Lin","url": "https://www.sh-zhongshen.com/en/team/kevin-lin/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Entrepôt Trade Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/"} ,{"@type": "ListItem", "position": 4, "name": "What policy support, compliance requirements and operational procedures are available for re-export trade in Macao?"} ] } ] ```