Duty-free shops refer to shops that provide duty-free goods to passengers who meet the customs duty-free inspection and release conditions in China with the approval of the competent department of the State Council and the record of the General Administration of Customs. Duty-free shops mainly supply overseas Chinese, overseas Chinese, overseas Chinese, compatriots from Hong Kong, Macao and Taiwan, China citizens visiting relatives abroad and domestic and foreign experts.

Buying foreign exchange goods in domestic duty-free shops must meet the following conditions: (1) is a qualified supplier; (2) The only valid documents that meet the requirements, that is, my passport and the Customs-certified Entry Passenger Baggage Declaration Form or Import Duty-free Articles Registration Certificate; (3) Holding foreign currency brought from abroad and declared to the customs.

(4) Abide by the customs regulations on the inspection and release of duty-free goods, that is, allow passengers to carry duty-free goods within a limited range of varieties and quantities. Passengers who meet the above conditions can buy duty-free goods at designated duty-free shops. Fill in the shopping list, pay at the business window of foreign exchange duty-free shops, and go through the examination procedures at the customs window. After the approval of the customs, the receipt of the shopping list shall be stamped with the inspection stamp.

Passengers can pick up the goods at the pick-up point with this receipt. At the time of submission, valid certificates that meet the requirements must be produced. The total duty-free value of Category I articles purchased by passengers in duty-free foreign exchange goods business units within the territory is limited to the duty-paid price of RMB 2,000, and a single variety is limited to a reasonable amount for personal use. If the unit price of a single variety of Category I items exceeds 2000 yuan, it is allowed to purchase 1 piece duty-free.

The customs is lenient with those who purchase taxes. Category I articles brought into China by passengers and category I articles purchased by business units in duty-free foreign exchange goods shall not be counted together.