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Duty-free shops (or stores) are retail outlets that are exempt from the payment of certain local or national taxes and duties, on the requirement that the goods sold will be sold to travelers who will take them out of the country. Which products can be sold duty-free vary by jurisdiction, as well as how they can be sold, and the process of calculating the duty or refund the duty component. However, some countries impose duty on goods brought into the country, though they had been bought duty-free in another country, or when the value or quantity of such goods exceed an allowed limit. Duty-free shops are often found in the international zone of international airports, sea ports, and train stations but goods can be also bought duty-free on board airplanes and passenger ships. They are not as commonly available for road or train travelers, although several border crossings between the United States and both Canada and Mexico have duty-free shops for car travelers. In some countries, any shop can participate in a reimbursement system, such as ''Global Blue'' and ''Premier Tax Free'' where a sum equivalent to the tax is paid, but then the goods are presented to the customs and the sum reimbursed on exit. These outlets were abolished for intra-EU travellers in 1999, but are retained for travelers whose final destination is outside the EU. They also sell to intra-EU travelers but with appropriate taxes. Some special member state territories such as Åland, Livigno and the Canary Islands, are within the EU but outside the EU tax union, and thus still continue duty-free sales for all travelers. Tax Free World Association (TFWA) announced that in 2011 Asia-Pacific, with 35 percent of global duty-free and travel retail sales, beat Europe and Americas, with these regions accounting for 34 percent and 23 percent respectively. 31 percent of sales came from the fragrances and cosmetics category, followed by the wine and spirit category with 17 percent and then comes tobacco products.〔(【引用サイトリンク】title=And the world's most lucrative airports are... )〕 The world's largest airport duty free by sales is Dubai Duty Free which, with $1.53 billion in sales in the 10 months to October 2014, accounts for over 5% of global duty-free sales. == History == The world's first duty-free shop was established at Shannon Airport in Ireland by Brendan O'Regan in 1947 and is in service to this date. Designed to provide a service for Trans-Atlantic airline passengers typically travelling between Europe and North America whose flights stopped for refuelling on both outbound and inbound legs of their journeys, it was an immediate success and has been copied worldwide. Duty-free shopping was in its infancy when two American entrepreneurs, Charles Feeney and Robert Warren Miller, created what is now Duty Free Shoppers (DFS) on 7 November 1960. DFS started operations in Hong Kong and spread to Europe and other places around the globe. Securing the exclusive concession for duty-free sales in Hawaii in the early 1960s created a business breakthrough for DFS, and the company was positioned to focus on emerging Japanese travelers. DFS continued to innovate, expanding into off-airport duty-free stores and large downtown Galleria stores and grew to become the world’s largest travel retailer. In 1996, LVMH Möet Hennessy Louis Vuitton acquired the interests of Feeney and two other shareholders and today jointly owns DFS with Miller. In this same period, several locales grew as duty-free shopping destinations. They are exemplified by Saint Martin and the U.S. Virgin Islands in the Caribbean, Hong Kong and Singapore. Still others claim prices competitive to duty-free. Generally, goods are free of duty and tax levied on imports for sale anywhere in the shopping destination. Merchants may pay inventory/business or other taxes, but their customers usually pay none directly. The mere absence of duty or other taxes on goods being sold does not assure that they are bargains. Costs of identical goods from different duty-free sources can vary widely. They often depend on the presence or absence of nearby competition, e.g., airport stores, especially if all at any airport are owned by a single firm such as Dufry.〔(【引用サイトリンク】title=Dufry - en )〕 Also, prices can often be driven upward by the costs of buyer convenience, e.g., in-flight sales by airlines. Many airlines, such as Emirates,〔(【引用サイトリンク】title=What are the hours for Dubai Duty Free? - General - FAQs - Emirates United Arab Emirates )〕 El Al,〔()〕 Singapore Airlines,〔()〕 Delta,〔()〕 and Avianca,〔(【引用サイトリンク】title=Avianca Duty Free Virtual Catalog )〕 offer duty-free sales on their flights. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Duty-free shop」の詳細全文を読む スポンサード リンク
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