Core Viewpoint - The article discusses the establishment and regulation of duty-free shops in China, highlighting the types of products sold, applicable customer groups, shopping limits, and tax policies related to these shops [3]. Group 1: Duty-Free Shops - Duty-free shops are approved by the State Council or its authorized departments to sell duty-free goods to international travelers [3]. - Major products sold include food, beverages, alcohol, textiles, leather goods, watches, jewelry, cosmetics, and baby products, totaling 19 categories [3]. - The applicable customer group includes travelers holding valid entry and exit documents who are departing within 60 days [3]. - There are no shopping limits, but purchases must comply with customs regulations regarding personal use and reasonable quantities [3]. - Imported goods in these shops are exempt from customs duties, VAT, and consumption tax, while domestic goods are treated as exports and eligible for tax refunds [3]. Group 2: Hainan Duty-Free Shops - Hainan duty-free shops are authorized to implement offshore duty-free policies and currently operate only in Hainan Province [3]. - The main products sold include jewelry, crafts, watches, perfumes, cosmetics, and pens, covering 45 categories [3].