At present, the duty-free shops in China mainly include port duty-free shops, traffic duty-free shops, local duty-free shops, diplomatic duty-free shops, ship replenishment duty-free shops and foreign exchange duty-free shops for Chinese people going abroad.
Imported goods imported duty-free are sold and supplied to specific targets by their duty-free shops. The varieties of duty-free commodities operated by duty-free shops shall be reported to the General Administration of Customs for approval.
Duty-free imported tobacco products and alcoholic beverages sold in duty-free shops are printed with the words "China has not paid taxes" in both Chinese and English.
Duty-free shops in every country have different shopping methods. For example, when shopping in a duty-free shop in Korea, you must provide a passport and a return ticket. If you buy something, you can take it away if it is a Korean brand, but you can't take it away if it is a foreign brand. You should pick it up at the airport when you come back.
There is a limit to the quantity. In Japan, you can show your passport and air ticket and buy duty-free goods directly. Duty-free shops in Hong Kong are actually fake, because Hong Kong itself is a free port, with no tariffs and no formalities.
Any store in Europe can buy goods and then refund the tax at the airport with the invoice. Only international airports in the United States have duty-free shops, which can be picked up at the boarding gate after purchase.
Extended data:
According to the Interim Measures for the Administration of Duty-free Shops at Ports:
Article 5 Duty-free goods are sold to passengers who have gone through exit formalities and are about to board the plane, board the ship, go abroad by car or leave the country by means of transportation.
Article 6 The State shall franchise the exit duty-free shops. The state makes overall arrangements for the layout and construction of outbound duty-free shops. The layout and site selection of duty-free shops leaving Hong Kong should be based on the inbound and outbound passenger flow and regional layout factors, and meet the requirements of saving resources, protecting the environment, orderly competition, avoiding waste and facilitating supervision.
Article 7 The number of duty-free shops to be established at ports and ports shall be applied by the local government or the Civil Aviation Administration of China to which the ports belong, and the Ministry of Finance shall examine and approve them jointly with the Ministry of Commerce, the Ministry of Culture and Tourism, the General Administration of Customs and the State Administration of Taxation.
Article 8 The business scope of duty-free commodities is strictly limited to the types and varieties approved by the customs.
Article 9 Unless otherwise stipulated by the State Council, enterprises that have been approved by the State Council to operate duty-free shops at ports or in the city for five consecutive years shall relax the geographical and category restrictions on operating duty-free shops.
Allow enterprises to bid for the right to operate duty-free shops in Hong Kong on an equal footing. Duty-free shops leaving Hong Kong must be absolutely controlled by enterprises with duty-free goods business qualifications (the shareholding ratio is greater than 50%).
Article 10 The duty-free shops leaving the port shall be determined by the tenderer or the port owner through bidding. For ports with duty-free shops at entry and exit ports, unified bidding for duty-free shops at entry and exit ports shall be implemented. Bidding activities must strictly abide by the provisions of the Bidding Law of People's Republic of China (PRC), the Regulations for the Implementation of the Bidding Law of People's Republic of China (PRC) and other relevant laws and regulations.
Do not meet the tender conditions, for example, under special circumstances such as small passenger flow and limited store area, an application can be made, which will be approved by the Ministry of Finance in conjunction with relevant departments, and the business entity will be determined through competitive negotiation as stipulated in the Procurement Law of People's Republic of China (PRC).
Eleventh bidding activities should ensure fair competition among enterprises with duty-free commodity business qualifications. The tenderer shall not set discriminatory clauses, contain contents that tend to restrict or exclude bidders, and shall not take specific administrative regions or specific achievements as the conditions for winning the bid.
If the person in charge of the unit is the same person or different units with holding and management relations, they shall not participate in the bidding of the same bid section or the bidding of the same project subject to tender without dividing the bid section.
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