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.

The application process is:

First, it is necessary to obtain the consent and support of the property management department in the area where the duty-free shop is located;

Then apply to the foreign economic and trade commission of the local government for the right to operate foreign trade;

Then go to the industrial and commercial bureau to apply for a business license with the approval of the foreign economic and trade commission, and the tax bureau to apply for tax exemption qualification and tax registration certificate.