Duty-free shops refer to enterprises that, with the approval of the General Administration of Customs, business units set up sales places and supervised warehouses that meet the requirements of customs supervision in places approved by People's Republic of China (PRC) and the State Council or their authorized departments to sell and supply duty-free goods to specific targets.

At present, domestic duty-free shops mainly include port duty-free shops, traffic duty-free shops, local duty-free shops, diplomatic duty-free shops, ship supply duty-free shops, and foreign exchange duty-free shops for Chinese people going abroad.

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.

Duty-free goods refer to imported goods that business units bring in duty-free for their duty-free shops to sell and supply to specific targets according to the business varieties approved by the customs. 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 round-trip ticket. You can't take things away when you buy them. You must go to the airport to pick up the goods when you come back. The quantity and time are unlimited. 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.