Combine shredded coconut and sweetened condensed milk in a bowl.
Add caramel sauce and mix well.
Shape Macaroons:
Form the mixture into small balls using a spoon.
Place them on a lined baking sheet.
Chill:
Refrigerate the macaroons for about 1 hour until firm.
Melt Chocolate:
Melt chocolate chips in a microwave or double boiler.
Dip and Drizzle:
Dip the bottom of each macaroon in melted chocolate.
Drizzle remaining chocolate on top.
Finish:
Sprinkle sea salt on top and let the chocolate set.
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