duty-free zones

Tariff-exempt shopping areas

Duty-free zones are designated areas—typically at airports, seaports, or border crossings—where goods can be purchased without the usual import taxes and duties.

Travelers buy alcohol, tobacco, perfume, and luxury items at reduced prices before departing or upon arrival.

The exemption applies because the goods are technically being taken out of the country.

Some countries establish larger duty-free zones for manufacturing and trade, where businesses operate with tax advantages.

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retail context

duty-free zoneslocal markets

Nearby retail establishments

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