• Entry
  • Reader's guide
  • Entries A-Z
  • Subject index

Duty-free sales take place within the context of international travel. International travel is a prerequisite for purchasing duty-free goods. Products available through duty-free shops are exempt from customs duties as well as excise, sales, and value-added taxes. International travelers have access to a special tax privilege. With the growth of air travel, airport duty-free purchasing has become a significant part of the overall duty-free sector. Duty-free sales also take place on board international flights and cruise ships; there are even entire tourist destinations such as Sint Maarten in the Caribbean where duty-free retailing is widespread. Even though duty-free purchases may be free of certain taxes imposed by the host country, travelers who exceed their own country’s duty-free allowance will be subjected to taxes when they ...

    • Loading...
    locked icon

    Sign in to access this content

    Get a 30 day FREE TRIAL

    • Watch videos from a variety of sources bringing classroom topics to life
    • Read modern, diverse business cases
    • Explore hundreds of books and reference titles