Duty-free shop

context: en: A duty-free shop works under the same system. The goods must be exported intact (they cannot be consumed in the country of sale), and they are importing into the destination country under that country's own tax rules. In some countries, in order to ensure that goods are exported intact, they are hand-delivered in a closed bag to the passenger at the gate after his ticket is scanned. In the United States, duty-free shops are technically considered class 9 Bonded Warehouses with regard to the U.S. Customs & Border Protection:
qas: question: zh_tw: 入口貨品票據必須怎樣處理？
answers: en: text: hand-delivered in a closed bag to the passenger

context: en: Brendan O'Regan established the world's first duty-free shop at Shannon Airport in Ireland in 1947; it remains in operation today. Designed to provide a service for trans-Atlantic airline passengers typically travelling between Europe and North America whose flights stopped for refuelling on outbound and inbound legs of their journeys, it was an immediate success and has been copied worldwide. Thirteen years later, two American entrepreneurs, Charles Feeney and Robert Warren Miller, founded 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 made for a commercial  breakthrough for DFS, and the company was positioned to focus on Japanese travellers. DFS continued to innovate, expanding into off-airport duty-free stores and into large downtown Galleria stores; it grew to become the world's largest travel retailer. In 1996 LVMH Moët Hennessy Louis Vuitton acquired the interests of Feeney and two other shareholders and as of 2012 jointly owned DFS with Miller.
qas: question: zh_tw: 環球免稅店主要服務物件是誰？
answers: en: text: Japanese travellers

question: zh_tw: 除了路易斯・威登，誰還持有免稅商店的股份？
answers: en: text: Miller

context: en: Class 9. Bonded warehouse, known as duty-free stores, used for selling, for use outside the Customs territory, conditionally duty-free merchandise owned or sold by the proprietor and delivered from the Class 9 warehouse to an airport or other exit point for exportation by, or on behalf of, individuals departing from the Customs territory for destinations other than foreign trade zones. Pursuant to 19 U.S.C. 1555(b)(8)(C), Customs territory, for purposes of duty-free stores, means the Customs territory of the U.S. as defined in 101.1(e) of this chapter, and foreign trade zones (see part 146 of this chapter). All distribution warehouses used exclusively to provide individual duty-free sales locations and storage cribs with conditionally duty-free merchandise are also Class 9 warehouses.Moreover, in the U.S. some duty-free stores will sell their goods to domestic passengers with appropriate taxes included. Alcohol and tobacco products are restricted to international passengers only and subject to the age limitations of 18 and 21 respectively, even though the age one must be to import those items into other countries may be lower.
qas: question: zh_tw: 你需要多少年齡滿才能在國際航班上合法運輸菸草？
answers: en: text: 21

context: en: Goods sold to passengers on board ships or aircraft are tax free. The passenger can either consume them on board, or import them tax-free into the country they are traveling to, so long as they are within the traveler's duty-free allowance. Most tax regimes also allow travelers entering a country to bring in a certain amount of goods for personal use without paying tax on them, the so-called "duty-free allowance"; because it is not economically justifiable to collect the small amounts of tax involved, and would be an inconvenience to the passengers.
qas: question: zh_tw: 乘客如何處理在船上或飛機上購買的商品？
answers: en: text: either consume them on board, or import them tax-free

context: en: It is a common feature of most tax systems that taxes are not raised on goods to be exported. To do so could place the goods at a disadvantage to those from other countries, for example if the tax rate in the territory of sale is higher than the tax rate in the territory of consumption. Either the tax system allows the goods to be exported without taxes (stored prior to export in a bonded warehouse), or taxes can be claimed back when they are exported (see VAT).
qas: question: zh_tw: 稅務系統如何執行？
answers: en: text: allows the goods to be exported without taxes (stored prior to export in a bonded warehouse), or taxes can be claimed back when they are exported

context: en: Such exemption also applies to goods supplied for use on ships and aircraft, because they are consumed outside the country. Businesses supplying such goods can do so tax- and duty-free.
qas: question: zh_tw: 提供此類商品的供應商可以分配到什麼津貼？
answers: en: text: tax- and duty-free

context: en: 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. 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, El Al, Singapore Airlines, Middle East Airlines, Ukraine International Airlines, Delta, and Avianca,
qas: question: zh_tw: 什麼導致價格上漲？
answers: en: text: costs of buyer convenience, e.g., in-flight sales by airlines

context: en: 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.
qas: question: zh_tw: 這些折扣店對歐盟國內的旅客實施什麼？
answers: en: text: appropriate taxes

context: en: Travelers on long-haul routes with at least one transit stop between their departure airport and destination airport should be careful to purchase their duty-free alcohol or perfume at the last transit port, as otherwise they may have it confiscated by security when they board at the transit port, as they will be exceeding the current limit on liquids in hand baggage. This does not apply to passengers transferring within the EU and Singapore on the same day, as long as the liquid item is sealed in a plastic security bag with the receipt showing in the bag. Arrivals duty-free shops are now becoming more common. Most of South and Central America, and the Caribbean have such shops, as does South East Asia and Oceania. Switzerland and Canada are looking to introduce them in 2010. This method of retail removes any security problems with the transit of liquids, as they are not carried on aircraft.Several airlines do not allow sales of certain sharp objects in-flight due to security risk. Other objects that have sharp parts, such as model airplanes, may be bought in-flight but received at the passengers' home address for the same reason.
qas: question: zh_tw: 哪種型別的零售場所在國際旅客中變得越來越普遍？
answers: en: text: duty-free shops