2. Duty-free goods: goods that can be exempted from value-added tax according to national laws. This kind of goods are not subject to VAT, so VAT invoices cannot be issued. When an enterprise purchases duty-free goods, it can deduct the input tax according to 10% of the purchase amount. Duty-free goods can usually be purchased in duty-free shops at airports, countries and regions where consumer goods are free, and countries where foreign tourists give preferential treatment when purchasing consumer goods.
3. Duty-free shops mainly supply overseas Chinese, overseas Chinese, overseas Chinese, compatriots from Hong Kong, Macao and Taiwan, China citizens visiting relatives abroad and domestic and foreign experts.