Duty-free goods refer to the commodities that are imported with tax exemption by the operating entities according to the lines of business approved by the Customs and exempted from taxes for their duty-free shops to exclusively sell and supply to specified target consumers according to the lines of business approved by the Customs. 

The varieties of duty-free goods supplied at the duty-free shops shall be declared by the operating entities to the General Administration of Customs for its approval. 

The words of “China Duty Not Paid” in Chinese and English will be printed on the conspicuous places of the internal and external packages of duty-free imported tobacco products and alcoholic beverages sold at the duty-free shops.