广东税务12366热点速递（四十） | 免税商品知多少

Core Viewpoint - The article discusses the establishment and regulations of duty-free shops in urban areas and on Hainan Island, highlighting their product offerings, target customers, shopping limits, and tax policies. Urban Duty-Free Shops - Urban duty-free shops are approved by the State Council and are established to sell duty-free goods to international travelers about to depart from cities like Guangzhou and Shenzhen [4] - The main products sold include food, beverages, alcohol, textiles, leather goods, luggage, watches, jewelry, cosmetics, and baby products, totaling 19 categories [5] - There is no shopping limit, but purchases must comply with customs regulations regarding personal use and reasonable quantities [7] - Imported goods in urban duty-free shops are exempt from customs duties, VAT, and consumption tax, while domestic goods are treated as exports and are eligible for tax refunds [8] Hainan Duty-Free Shops - Hainan duty-free shops are authorized to implement offshore duty-free policies and are currently only located in Hainan Province [9] - The main products sold include jewelry, crafts, watches, perfumes, cosmetics, and pens, covering 45 categories [10] - Eligible customers must be at least 16 years old, have purchased tickets for departure from Hainan, and possess valid identification [11]