1. Goods purchased in duty-free shops or ordinary shops in any country have to pay import duties, and some of them have to pay value-added tax and consumption tax when they are brought back to China. It has nothing to do with where you bought it.

2. According to the relevant laws and regulations, personal articles over 5000 yuan should be taxed.

3. Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax stipulates that "the place of shipment or location of the goods for sale is within the territory", and "within the territory" refers to the territory of People's Republic of China (PRC) and China.

Quarantine area is a special area designated by customs and frontier inspection for exit personnel. Duty-free shops are set up in this area to sell duty-free goods, and duty-free goods are sold in duty-free shops in the city. However, duty-free goods are extracted from the customs isolation area, which belongs to the special import and export supervision of the customs and is outside the customs territory in tax management.

Therefore, value-added tax is not levied on duty-free goods sold by duty-free shops in the customs isolation zone and duty-free goods sold by duty-free shops in the city but withdrawn from the customs isolation zone. Other goods sold by duty-free shops that are not duty-free shall be subject to value-added tax according to regulations.

Duty-free goods mentioned in the preceding paragraph specifically refer to imported goods exempted from customs duties and import link taxes and domestic goods sold in duty-free shops with tax refund (exemption) (value-added tax and consumption tax).

1. Taxpayers engaged in goods or services of value-added tax and duty-free goods shall separately account for the sales of value-added tax and duty-free goods. If sales are not accounted for separately or cannot be accurately accounted for, duty-free goods and goods or services subject to value-added tax shall be subject to value-added tax.

2. Taxpayers selling duty-free goods shall issue export invoices, and shall not use special anti-counterfeiting tax control devices to issue special VAT invoices or ordinary invoices.

3. Taxpayers whose business scope is limited to selling duty-free goods shall not use special anti-counterfeiting tax control devices for value-added tax. The special anti-counterfeiting and tax control bills, special VAT invoices and ordinary invoices that have been sold shall be confiscated. The collected invoices shall be handled in accordance with the current provisions on invalidation of invoices.

4. Taxpayers selling duty-free goods in the customs territory should still follow the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Collecting Value-added Tax on Selling Duty-free Imported Goods (Guo Shui Fa [1994] No.62) and relevant regulations.

Extended data:

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. The words "ChinaDutyNotPaid" are printed in Chinese and English in a prominent position on the inner and outer packaging of duty-free imported tobacco products and alcoholic beverages sold in duty-free shops.

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 must 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.

References:

Baidu encyclopedia-duty-free shop

References:

Baidu Encyclopedia-Notice on VAT Policy of Duty Free Shop at Exit Port