It is provided in Article 94 of the Basic Law that with the assistance and authorization of the Central People's Government, the Macao SAR may make appropriate arrangements with foreign states for reciprocal judicial assistance.

In accordance with the relevant provisions of the Basic Law, in order to ensure that the mutual legal assistance with foreign states conducted by the SAR will not prejudice the essential interests such as state sovereignty, security and public order, a procedure of notification for the handling of mutual legal assistance cases with foreign states by the SAR was established. For that purpose, the Law on Procedure relating to Notification of Request for Judicial Assistance (No.3/2002) of the Macao SAR was promulgated in 2002. By 30 June 2007, Macao SAR has made notifications for 133 requests of judicial assistance to the Central People's Government through the Commissioner's Office, covering service of judicial documents and taking of evidence in both civil and criminal matters. Under the requests of the Macao SAR, the Commissioner's Office offers assistance actively to the SAR in cooperating with foreign states on legal assistance, such as transmitting requests for legal assistance through diplomatic channels.