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Tax-free shopping (TFS) is the buying of goods in another country or state and obtaining a refund of the sales tax which has been collected by the retailer on those goods. [1] The sales tax may be variously described as a sales tax , goods and services tax (GST), value added tax (VAT), or consumption tax .
Citizens of foreign countries containing Israeli Stamps are also refused entry into specific countries. [2] Iraq: Except Iraqi Kurdistan. [14] Malaysia: Unless a clearance permit is obtained from the Ministry of Home Affairs. Oman: Except for transit. Pakistan: Unless a visa and police registration are obtained. Saudi Arabia
Haikou International Duty-Free City Shopping Complex, is the world's biggest stand-alone duty-free store in terms of physical size. Located in Haikou, Hainan, China, the buildings have a total area of 280,000 square meters. [1] [2] Aelia Duty Free – a brand of Lagardère Travel Retail. [3] Comturist – a chain of duty-free stores.
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Provisions of Schedule 5 and Schedule 7 of the Broadcasting Services Act 1992 inserted in 1999 and 2007 [11] [12] allow the Australian Communications and Media Authority to effectively ban some content from being hosted within Australia. Under this regime, if a complaint is issued about material "broadcast" on the Internet the ACMA is allowed ...
Brendan O'Regan established the world's first duty-free shop at Shannon Airport in Ireland in 1947; [6] 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.
The visa policy of Australia deals with the requirements that a foreign national wishing to enter Australia must meet to obtain a visa, which is a permit to travel, to enter and remain in the country. [1] A visa may also entitle the visa holder to other privileges, such as a right to work, study, etc. and may be subject to conditions.
James Richardson first began duty-free retailing in Australia in 1972, opening a single store at Brisbane Airport. The company expanded over the next two decades, opening further duty-free stores in Sydney Airport , Melbourne Airport , Perth Airport and Cairns Airport , and twenty-three stores in all major city centres. [ 6 ]