Make the coconut filling

• Mix the desiccated coconut with the sweetened condensed milk and powdered sugar in a bowl until the mixture holds together.
• Press the mixture firmly into a lined baking dish to form an even layer.

Chill the filling

• Place the dish in the refrigerator until the coconut layer is firm.

Cut into bars

• Lift the coconut slab out of the dish and cut it into bars.

Melt the chocolate

• Melt the dark chocolate with the coconut oil in a saucepan over low heat until smooth.

Coat the bars

• Dip each coconut bar into the melted chocolate, coating it completely.
• Place the coated bars on a tray lined with baking paper.

Set and serve

• Chill the bars until the chocolate is set and firm.