Preheat oven to 350 degrees F (175 degrees C). Line 2 baking sheets with parchment paper.

Combine coconut, flour, and sea salt in a large bowl. Add coconut milk, honey, and vanilla extract; stir until thoroughly combined. Drop tablespoonfuls of mixture onto prepared baking sheets.

Bake in the preheated oven until golden on the bottom and tops are just beginning to brown, about 20 minutes. Cool on the baking sheets for 5 minutes before transferring to a wire rack to cool completely, about 20 minutes.

Melt chocolate chips in a microwave-safe glass or ceramic bowl in 15-second intervals, stirring after each melting, 1 to 3 minutes.

Dip tops or bottoms of macaroons in melted chocolate, letting any excess drip back into the bowl. Place on waxed paper until set, about 10 minutes.