Gather all your ingredients and equipment. Make sure your chocolate is chopped into small, even pieces to ensure even melting.
In a microwave-safe bowl, combine the chopped semi-sweet chocolate and sweetened condensed milk. Microwave in 30-second intervals, stirring between each, until the chocolate is completely melted and the mixture is smooth.
Once your chocolate is melted, stir in the corn syrup or maple syrup, salt, and vanilla extract. Mix until fully combined for a glossy finish.
If your dipping chocolate is too thick, gradually add milk, one tablespoon at a time, stirring until you reach your desired consistency. The chocolate should be thick enough to coat but thin enough to dip easily.
Using a fork or skewer, dip your chosen treats into the chocolate mixture, allowing excess chocolate to drip off. Place them on a sheet of wax or parchment paper to set.
Allow the dipped treats to cool at room temperature until the chocolate hardens. For quicker results, place them in the refrigerator for about 15-20 minutes.