1月21日，财政部等五部门联合印发《关于口岸进境免税店有关事宜的通知》(以下简称《通知》)，设 立调整一批口岸进境免税店，包括在武汉天河国际机场等41个口岸各新设1家口岸进境免税店。大幅增 加我国口岸进境免税店的数量，使得口岸进境免税店覆盖范围更加广泛。《通知》同时明确，继续在海 口美兰国际机场、蛇口邮轮中心等11个口岸设立口岸进境免税店。 本次调整后，我国口岸进境免税店的数量增至52家。其中，横琴口岸进境免税店新设口岸进境免税店 后，将允许自澳门进境居民旅客在该口岸进境免税店购买一定数量(15000元以内)的免税商品。 五部门指出，本次设立调整口岸进境免税店，旨在进一步便利进境旅客免税购物消费，充分发挥免税店 支持提振消费的作用，促进免税商品零售业务健康有序发展。 口岸进境免税店是设立在对外开放的机场、水运或者陆路口岸隔离区内，按规定向进境旅客销售免税商 品的商店，其免税购物额连同进境旅客的境外免税购物额总计不超过8000元人民币。口岸进境免税店的 免税商品以便于携带的个人消费品为主，包括烟、酒、手表、眼镜、香化产品等，免税税种包括关税、 进口环节增值税和消费税。 ...

Core Insights - The primary reason for convenience stores to operate 24 hours is to reduce costs and increase profits, despite the perception that it may not be necessary [1][4][19] Cost Reduction and Profit Increase - Operating 24 hours allows convenience stores to spread fixed costs, such as rent and utilities, over a longer period, effectively lowering the average daily cost [3][4] - For example, if a store's rent is 5000 yuan and utilities are 1500 yuan, the average daily cost is 216 yuan. By operating overnight, this cost can be halved to 108 yuan, significantly increasing net profit [3][4] - Even with low nighttime customer traffic, the potential for increased sales during peak hours can lead to higher overall profitability [9][10] Reasons for Limited 24-Hour Operations - Geographic location plays a crucial role; not all stores are situated in high-traffic areas, making 24-hour operation less viable [5][8] - Staffing challenges arise, as maintaining a 24-hour schedule requires adequate personnel, which can be difficult to manage [6][18] - If a store is located in an area with low foot traffic, the increased operational costs may lead to losses [7][8] Customer Demographics for Night Operations - Nighttime customers typically include workers from nightlife venues, taxi and logistics drivers, and factory employees who work late shifts [14][15][16] Key Considerations for Opening a Convenience Store - Location is critical; a store in a high-traffic area is more likely to succeed with 24-hour operations [17] - The sourcing of products is essential; partnering with reputable suppliers can enhance sales [18] - Proper staff allocation is necessary; typically, two employees are needed for 24-hour operations to manage shifts effectively [18]