Preheat the oven to 325°F (165°C). Line a baking sheet with parchment paper or a silicone mat and set aside.
Whisk coconut, almond flour, salt, and orange zest in a mixing bowl until well combined.
Add condensed milk and vanilla, and mix with a spoon or spatula until everything is well combined into a soft and somewhat sticky mixture.
Using a small ice cream scoop, scoop the mixture onto a prepared baking sheet, keeping at least an inch of space between each cookie.
Bake the macaroons in the preheated oven for 16-18 minutes or until they are lightly golden. It may take a few minutes extra or less to bake, so keep an eye on your oven.
Remove from the oven and let the cookies cool down on the baking sheet for 5 minutes. Then transfer them onto a wire rack and allow them to cool completely.
To melt the chocolate, place the chocolate chips into a microwave-safe bowl. Melt the chocolate in 20 seconds intervals, stirring after each heating, until smooth and creamy.
Dip each bottom of the macaroon into the melted chocolate and place it back onto a wire rack with the bottom side up. Let the chocolate completely set before serving and storing the macaroons.