Line a large baking sheet with parchment paper or a silicone baking mat.
In a mixing bowl, fold together the desiccated coconut and sweetened condensed milk until a sticky, cohesive dough forms.
Using a small scoop, portion the mixture and roll firmly between your hands to form tight 1-inch balls. Place them on the prepared baking sheet.
Place the baking sheet in the freezer for 30 minutes to firm up the coconut centers.
Melt the chopped chocolate in the microwave in 30-second intervals at 50% power, stirring frequently until smooth and glossy.
Using a fork, dip each chilled coconut ball into the melted chocolate, tapping off the excess. Return to the parchment paper.
Chill in the refrigerator for 15 minutes or until the chocolate is completely set.