55:
674:
Canada and Sweden have been considering duty-free on arrival. The
European Union does not permit arrivals duty-free stores; some EU airports sell goods on arrival in the baggage claim area described as "Tax-Free", but these goods are all tax-paid sales, the local sales tax is discounted. Normally, discounted liquors or tobacco products cannot be bought when arriving into an EU Member State as there is often a high local Excise Duty on these goods as well as the local sales tax (VAT/IVA/TVA) which is included in the price. In some EU Territories the tax on tobaccos and liquors is lower than in other EU countries, which is why the prices still seem competitive and look like duty-free prices. A good example is the difference in tobacco prices between the UK and Ireland, compared to Spain or Portugal.
424:) and are not found in any other shopping malls in the country, aside from duty-free malls. Tourists, visitors and returning citizens of Philippines often pay a visit to this mall shortly after their arrival (since only arriving passengers and their companions are allowed access). In order to gain entry, a passport is needed to be presented and registered at the Customer Registration Counter at the entrance of the mall. The customer will then be issued a shopping card; these shopping cards must be presented to the cashier for validation of purchases. Arriving customers are given a certain tax-free allowance on purchases and anything in excess will be subject to local and national taxes. In the past, the mall used to only accept
66:
707:
individuals departing from the
Customs territory for destinations other than foreign trade zones. Pursuant to 19 U.S.C. 1555(b)(8)(C), Customs territory, for purposes of duty-free stores, means the Customs territory of the U.S. as defined in 101.1(e) of this chapter, and foreign trade zones (see part 146 of this chapter). All distribution warehouses used exclusively to provide individual duty-free sales locations and storage cribs with conditionally duty-free merchandise are also Class 9 warehouses.
44:
231:) on 7 November 1960. DFS started operations in Hong Kong and spread to Europe and other places around the globe. Securing the exclusive concession for duty-free sales in Hawaii in the early–1960s was a commercial breakthrough for DFS, which enabled the company to focus on Japanese travelers. DFS continued to innovate, expanding into off-airport duty-free stores and into large downtown Galleria stores; it grew to become the world's largest
82:
117:, on the requirement that the goods will be sold to travelers who will take them out of the country, who will then pay duties and taxes in their destination country (depending on its personal exemption limits and tariff regime). Which products can be sold duty-free vary by jurisdiction, as well as how they can be sold, and the process of calculating the duty or refunding the duty component.
476:
551:
Travelers on long-haul routes with at least one transit stop between their departure airport and destination airport should be careful to purchase their duty-free alcohol or perfume at the last transit port, as otherwise they may have it confiscated by security when they board at the transit port, as
246:
The mere absence of duty or other taxes on goods being sold does not assure that they are bargains. Costs of identical goods from different duty-free sources can vary widely. They often depend on the presence or absence of nearby competition, e.g., airport stores, especially if all at any airport are
160:
but goods can also be bought duty-free on board airplanes and passenger ships. They are not as commonly available for road or train travelers, although several border crossings between the United States and both Canada and Mexico have duty-free shops for car travelers. In some countries, any shop can
697:
Goods sold to passengers on board ships or aircraft are tax free. The passenger can either consume them on board, or import them tax-free into the country they are traveling to, so long as they are within the traveler's duty-free allowance. Most tax regimes also allow travelers entering a country to
491:
operates several duty-free shops in major cities, but most duty-free shops are now located within international airports. Residents and tourists are allowed to purchase virtually any physical good within 60 days of departure, which needs to be taken on the outward flight, and claim the GST component
514:
is entitled to shop tax-free at participating shops in the EU. Tax free shopping differs from duty-free shopping as the traveller pays the VAT on goods in the shop in the usual way, and can then request a refund when exporting the goods. There are a number of tax-free operators who can support both
242:
In this same period, several locales grew as duty-free shopping destinations. They are exemplified by Saint Martin and the US Virgin
Islands in the Caribbean, Hong Kong and Singapore. Still others claim prices competitive to duty-free. Generally, goods are free of duty and tax levied on imports for
682:
It is a common feature of most tax systems that taxes are not raised on goods to be exported. To do so could place the goods at a disadvantage to those from other countries, for example if the tax rate in the territory of sale is higher than the tax rate in the territory of consumption. Either the
218:
in
Ireland in 1947; it remains in operation today. Designed to provide a service for trans-Atlantic airline passengers typically travelling between Europe and North America whose flights stopped for refuelling on outbound and inbound legs of their journeys, it was an immediate success and has been
701:
A duty-free shop works under the same system. The goods must be exported intact (they cannot be consumed in the country of sale), and they are importing into the destination country under that country's own tax rules. In some countries, in order to ensure that goods are exported intact, they are
711:
Moreover, in the U.S. some duty-free stores will sell their goods to domestic passengers with appropriate taxes included. Alcohol and tobacco products are restricted to international passengers only and subject to the age limitations of 18 and 21 respectively, even though the age one must be to
673:
have inwards duty-free facilities, where arriving passengers can purchase duty-free items immediately before going through customs. This not only saves the inconvenience of having to carry these items around the world but also solves the security problem mentioned above. Other countries such as
377:
Some duty-free shops operate in central business districts away from airports or other ports. In Japan, for example, any visitor whose passport indicates that they have been in the country for less than six months can buy items without paying consumption tax, so long as the total purchase value
556:
with the receipt showing in the bag. Arrivals duty-free shops are now becoming more common. Most of South and
Central America, and the Caribbean have such shops, as does South East Asia and Oceania. Switzerland and Canada are looking to introduce them in 2010. This method of retail removes any
706:
Class 9. Bonded warehouse, known as duty-free stores, used for selling, for use outside the
Customs territory, conditionally duty-free merchandise owned or sold by the proprietor and delivered from the Class 9 warehouse to an airport or other exit point for exportation by, or on behalf of,
732:
case, duty free is a market where competition is kept both in the EEA market and in the global market. Even with the 2008 merger of the two biggest duty free operators, Autogrill and World Duty Free, they together own less than 10% of the global market and less than 20% of the EEA market.
54:
542:
In most cases, a minimum purchase applies to use the tax-free shopping scheme. The actual amount of VAT reclaimable depends on the VAT rate applicable in the particular country to the goods purchased, and may be subject to a deduction for administration fees.
698:
bring in a certain amount of goods for personal use without paying tax on them, the so-called "duty-free allowance"; because it is not economically justifiable to collect the small amounts of tax involved, and would be an inconvenience to the passengers.
492:
back through the
Tourist Refund Scheme when passing through customs. Consumers are now free to fully use their items prior to departure. This is in contrast prior to 2000, where all purchases had to be packed by the duty-free store in a sealed clear
560:
Several airlines do not allow sales of certain sharp objects in-flight due to security risk. Other objects that have sharp parts, such as model airplanes, may be bought in-flight but received at the passengers' home address for the same reason.
702:
hand-delivered in a closed bag to the passenger at the gate after their ticket is scanned. In the United States, duty-free shops are technically considered class 9 Bonded
Warehouses with regard to the U.S. Customs & Border Protection:
143:
Some countries impose duty on goods brought into the country, although they had been bought duty-free in another country, or when the value or quantity of such goods exceed an allowed limit. Duty-free shops are often found in the
191:
124:, with 35 percent of global duty-free and travel retail sales, has more duty free than Europe or the Americas, with these regions accounting for 34 percent and 23 percent respectively. 31 percent of sales came from the
182:) travelers but are retained for travelers whose final destination is outside the EU. They also sell to intra-EU travelers but with appropriate taxes. The world's largest airport by duty-free sales is South Korea's
552:
they will be exceeding the current limit on liquids in hand baggage. This does not apply to passengers transferring within the EU and
Singapore on the same day, as long as the liquid item is sealed in a plastic
472:. Currency exchange booths are also available inside the mall if a customer wishes to exchange currencies into Philippine pesos or US dollars. Credits cards can also be used for purchasing goods.
797:
694:
Such exemption also applies to goods supplied for use on ships and aircraft, because they are consumed outside the country. Businesses supplying such goods can do so tax- and duty-free.
828:
1177:
1393:
1424:
Case No COMP/M.5123, AUTOGRILL / WORLD DUTY FREE, only the
English text is available and authentic REGULATION (EC) No 139/2004 MERGER PROCEDURE Article 6(1)(b) NON-OPPOSITION
247:
owned by a single firm such as Dufry. Also, prices can often be driven upward by the costs of buyer convenience, e.g., in-flight sales by airlines. Many airlines, such as
982:
539:
Only goods meant for personal use are eligible for the refund. The stamped forms and receipts can then be sent back to the retailers, or their agents, for a refund.
767:
291:
1233:
393:
chain has shops where duty-free items are pre-purchased and delivered separately to the airport to be picked up on departure. For certain other purchases, a
290:
travellers but are retained for travelers whose final destination is outside the EU. They also sell to intra-EU travelers but with appropriate taxes. Some
416:
of its kind in the world. The goods that are sold in this mall are often imported products which come from around the world (mainly from United States,
1102:
894:
868:
232:
1203:
850:
720:
U.S. citizens receive substantially higher duty exemptions than normal when they visit or transit these locales, e.g., Guam, U.S. Virgin Islands.
793:
243:
sale anywhere in the shopping destination. Merchants may pay inventory/business or other taxes, but their customers usually pay none directly.
820:
926:
1064:
1169:
239:
Moët Hennessy Louis Vuitton acquired the interests of Feeney and two other shareholders and as of 2012 jointly owned DFS with Miller.
1403:
1307:
286:
In 1999, after the creation of the European Union, the single market and the monetary union, these outlets were abolished for intra-
1255:
59:
1281:
974:
171:, wherein a sum equivalent to the tax is paid, but then the goods are presented to customs and the sum reimbursed on exit.
1370:
771:
484:
409:
1225:
569:
Proof of travel may be requested at the checkout point to prevent airport employees from making personal purchases.
1471:
318:
1437:
U.S. Customs and Border Protection Regulations for International Travel by U.S. Residents ("Know Before You Go")
1012:
952:
264:
1333:
183:
1094:
890:
864:
488:
1034:
1481:
1436:
1142:
1199:
1126:
17:
1451:
528:
obtain a form from the shop where he or she makes the purchase (depending on the tax-free operator)
86:
378:
exceeds ¥5,000 and the items will not be consumed in Japan. Duty-free shops are a mainstay in the
1466:
1456:
748:
511:
307:
916:
1476:
483:
In Australia, duty-free shops, once common, have all but disappeared since the introduction of
65:
1072:
31:
666:
260:
224:
975:"What are the hours for Dubai Duty Free? - General - FAQs - Emirates United Arab Emirates"
8:
1311:
194:
is the world's biggest stand-alone duty-free store in terms of physical size. Located in
1256:"Thailand Tourist Information : Tips & Facts : Who Can Claim VAT Refunds?"
1285:
844:
256:
248:
211:
145:
70:
683:
tax system allows the goods to be exported without taxes (stored prior to export in a
505:
441:
557:
security problems with the transit of liquids, as they are not carried on aircraft.
408:
called the Duty Free Philippines Fiestamall, which is located a few miles away from
48:
1461:
1259:
794:"Incheon Airport duty free sales hit US$ 2bn in 2016 | Travel Retail Business"
684:
283:
In 1991, the EU decided to keep some duty free for a transition period until 1999.
167:
35:
515:
the stores and the traveler through this process. To qualify, the traveller must:
1130:
729:
688:
532:
449:
429:
394:
268:
215:
187:
465:
303:
287:
220:
1366:
1445:
445:
437:
413:
405:
157:
1398:
553:
433:
198:, Hainan, China, the buildings have a total area of 280,000 square meters.
179:
121:
496:, and could only be broken open by customs staff just prior to departure.
654:
646:
634:
493:
461:
457:
421:
401:
43:
1367:"Australian Government Department of Immigration and Border Protection"
670:
390:
114:
1004:
921:
650:
582:
578:
469:
432:
but in recent years, it had begun accepting other currencies such as
425:
379:
358:
354:
338:
228:
129:
109:
whose goods are exempt from the payment of certain local or national
106:
948:
219:
copied worldwide. Thirteen years later, two American entrepreneurs,
742:
630:
598:
342:
330:
74:
1146:
295:
1341:
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602:
366:
322:
299:
272:
149:
125:
1123:
662:
658:
642:
638:
586:
535:
or DIVA machine when leaving the EU, where they will be stamped
479:
Duty-free shops usually sell a broad range of alcoholic drinks.
350:
314:
195:
137:
1394:"Passengers lose their booze as TSA alcohol rules are ignored"
1042:
81:
622:
614:
606:
594:
590:
383:
362:
326:
310:, and thus still continue duty-free sales for all travelers.
252:
865:"World's largest stand-alone duty-free store opens in China"
687:), or taxes can be claimed back when they are exported (see
610:
475:
453:
417:
346:
334:
236:
153:
133:
90:
745:, jet fuel used in international flights is sold wholesale
412:
as opposed to being at the airport itself. It is the only
140:
category with 17 percent and then comes tobacco products.
120:
Tax Free World Association (TFWA) announced that in 2011
110:
525:
make purchases no more than three months prior to export
30:"Duty Free" redirects here. For the British sitcom, see
819:
Reporter, Cleofe Maceda, Senior Web (January 5, 2017).
531:
present the form, and in certain cases the goods, to a
175:
712:
import those items into other countries may be lower.
1170:"Europeans Decide to Allow Duty-Free Zones till 1999"
821:"Dubai Duty Free sales drop on currency fluctuations"
397:
refund may be claimed at the airport upon departure.
372:
206:
186:, with US$ 1.85 billion in 2016, narrowly overtaking
192:
Haikou International Duty-Free City Shopping Complex
891:"World's largest duty-free complex opens in Hainan"
1334:"JR/Duty Free :: JR/Duty Free - The JR Story"
278:
1443:
1226:"Duty Free extended to the EU from January 2021"
768:"And the world's most lucrative airports are..."
214:established the world's first duty-free shop at
522:have a maximum stay of six months within the EU
161:participate in a reimbursement system, such as
715:
510:Any traveller living in a country outside the
1282:"Duty Free Philippines: Who can shop at DFP?"
499:
849:: CS1 maint: multiple names: authors list (
564:
546:
275:, offer duty-free sales on their flights.
227:, founded what is now Duty Free Shoppers (
1168:Schmidt, William E. (November 19, 1991).
818:
474:
80:
64:
53:
42:
1361:
1359:
1308:"Duty Free Shopping in the Philippines"
1167:
577:Some countries or districts, including
14:
1444:
1236:from the original on February 23, 2022
1180:from the original on February 24, 2022
955:from the original on December 23, 2016
1015:from the original on October 13, 2023
929:from the original on October 27, 2020
800:from the original on January 26, 2022
60:Beijing Capital International Airport
1391:
1356:
572:
317:duty free are reintroduced in three
306:, are within the EU but outside the
1200:"EUR-Lex: Tax- and duty-free sales"
1143:"Avianca Duty Free Virtual Catalog"
897:from the original on March 22, 2023
831:from the original on August 4, 2018
190:with 2016 sales of $ 1.82 billion.
24:
1373:from the original on July 24, 2014
519:have residency in a non-EU country
410:Ninoy Aquino International Airport
373:Duty-free shopping away from ports
207:1947–1990: duty free establishment
174:Duty-free are abolished for intra-
25:
1493:
1430:
1206:from the original on June 7, 2023
985:from the original on May 15, 2019
871:from the original on May 30, 2023
58:Duty-free store at Terminal 3 of
1105:from the original on May 1, 2017
382:electronic shopping district of
292:special member state territories
34:. For the documentary film, see
1418:
1385:
1326:
1300:
1274:
1248:
1218:
1192:
1161:
1135:
1117:
1095:"Sky Shop - офіційний сайт МАУ"
1087:
1057:
1035:"KRISSHOP - SINGAPORE AIRLINES"
1027:
333:. This allows reduced taxes on
279:1991–2021: EU duty free changes
997:
967:
941:
909:
883:
857:
812:
786:
760:
723:
677:
265:Ukraine International Airlines
47:A typical duty-free store, at
13:
1:
979:Emirates United Arab Emirates
770:June 14, 2012. Archived from
754:
1392:Kaye, Ken (March 24, 2007).
1124:http://www.deltadutyfree.com
7:
736:
730:Autogrill / World Duty Free
716:Visiting U.S. protectorates
10:
1498:
503:
500:Duty-free outside EU ports
201:
132:category, followed by the
29:
565:Boarding Pass / Passports
1005:"El Al duty-free store"
749:List of duty-free shops
547:Security considerations
1472:Special economic zones
480:
94:
78:
62:
51:
1202:. February 17, 1999.
925:. February 13, 2008.
478:
84:
68:
57:
46:
32:Duty Free (TV series)
27:Type of retail outlet
796:. January 16, 2017.
667:United Arab Emirates
261:Middle East Airlines
225:Robert Warren Miller
85:Duty-free stores at
69:Duty-free stores at
1344:on October 30, 2018
1314:on December 1, 2017
1288:on January 13, 2013
1149:on October 31, 2020
1039:www.krisshopair.com
1482:1947 introductions
1174:The New York Times
1129:2016-10-08 at the
487:in 2000. Retailer
481:
257:Singapore Airlines
146:international zone
95:
79:
71:Ben Gurion Airport
63:
52:
1338:jrdutyfree.com.au
917:"Brendan O'Regan"
573:Inbound duty-free
506:Tax-free shopping
442:Australian dollar
389:In Thailand, the
148:of international
16:(Redirected from
1489:
1425:
1422:
1416:
1415:
1413:
1411:
1402:. Archived from
1389:
1383:
1382:
1380:
1378:
1363:
1354:
1353:
1351:
1349:
1340:. Archived from
1330:
1324:
1323:
1321:
1319:
1310:. Archived from
1304:
1298:
1297:
1295:
1293:
1284:. Archived from
1278:
1272:
1271:
1269:
1267:
1262:on July 23, 2015
1258:. Archived from
1252:
1246:
1245:
1243:
1241:
1222:
1216:
1215:
1213:
1211:
1196:
1190:
1189:
1187:
1185:
1165:
1159:
1158:
1156:
1154:
1145:. Archived from
1139:
1133:
1121:
1115:
1114:
1112:
1110:
1091:
1085:
1084:
1082:
1080:
1075:on March 5, 2016
1071:. Archived from
1065:"MEA - Tax Free"
1061:
1055:
1054:
1052:
1050:
1041:. Archived from
1031:
1025:
1024:
1022:
1020:
1001:
995:
994:
992:
990:
971:
965:
964:
962:
960:
945:
939:
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936:
934:
913:
907:
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904:
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887:
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861:
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848:
840:
838:
836:
816:
810:
809:
807:
805:
790:
784:
783:
781:
779:
774:on June 17, 2012
764:
685:bonded warehouse
489:James Richardson
168:Premier Tax Free
36:Duty Free (film)
21:
1497:
1496:
1492:
1491:
1490:
1488:
1487:
1486:
1452:Duty-free shops
1442:
1441:
1433:
1428:
1423:
1419:
1409:
1407:
1406:on May 28, 2011
1390:
1386:
1376:
1374:
1365:
1364:
1357:
1347:
1345:
1332:
1331:
1327:
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1136:
1131:Wayback Machine
1122:
1118:
1108:
1106:
1093:
1092:
1088:
1078:
1076:
1063:
1062:
1058:
1048:
1046:
1045:on July 8, 2019
1033:
1032:
1028:
1018:
1016:
1003:
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988:
986:
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968:
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739:
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680:
575:
567:
549:
533:customs officer
508:
502:
450:Canadian dollar
430:Philippine peso
404:, there is one
375:
319:British nations
281:
233:travel retailer
216:Shannon Airport
212:Brendan O'Regan
209:
204:
188:Dubai Duty Free
184:Incheon Airport
39:
28:
23:
22:
15:
12:
11:
5:
1495:
1485:
1484:
1479:
1474:
1469:
1467:Retail formats
1464:
1459:
1457:Customs duties
1454:
1440:
1439:
1432:
1431:External links
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1384:
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1325:
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1217:
1191:
1160:
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1116:
1099:www.flyuia.com
1086:
1069:www.mea.com.lb
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529:
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504:Main article:
501:
498:
466:Bahraini dinar
374:
371:
353:as well as on
313:In 2021, with
304:Canary Islands
280:
277:
221:Charles Feeney
208:
205:
203:
200:
158:train stations
99:duty-free shop
49:Zürich Airport
26:
9:
6:
4:
3:
2:
1494:
1483:
1480:
1478:
1477:Tax avoidance
1475:
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1348:September 26,
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1292:May 4,
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