| Country | Illicit drugs |
| Liechtenstein | has strengthened money laundering controls, but money laundering remains a concern due to Liechtenstein's sophisticated offshore financial services sector |
| Lithuania | transshipment and destination point for cannabis, cocaine, ecstasy, and opiates from Southwest Asia, Latin America, Western Europe, and neighboring Baltic countries; growing production of high-quality amphetamines, but limited production of cannabis, methamphetamines; susceptible to money laundering despite changes to banking legislation |
| Luxembourg | void |
| Macau | Transshipment point for drugs going into mainland China; consumer of opiates and amphetamines |
| Macedonia | major transshipment point for Southwest Asian heroin and hashish; minor transit point for South American cocaine destined for Europe; although not a financial center and most criminal activity is thought to be domestic, money laundering is a problem due to a mostly cash-based economy and weak enforcement |
| Madagascar | illicit producer of cannabis (cultivated and wild varieties) used mostly for domestic consumption; transshipment point for heroin |
| Malawi | void |
| Malaysia | drug trafficking prosecuted vigorously and carries severe penalties; heroin still primary drug of abuse, but synthetic drug demand remains strong; continued ecstasy and methamphetamine producer for domestic users and, to a lesser extent, the regional drug market |
| Maldives | void |
| Mali | void |
| Malta | minor transshipment point for hashish from North Africa to Western Europe |
| Marshall Islands | void |
| Mauritania | void |
| Mauritius | consumer and transshipment point for heroin from South Asia; small amounts of cannabis produced and consumed locally; significant offshore financial industry creates potential for money laundering, but corruption levels are relatively low and the government appears generally to be committed to regulating its banking industry |
| Mayotte | void |
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