Duty-free shop

Duty-free shops (or stores) are retail outlets that are exempt from the payment of certain local or national taxes and duties, on the requirement that the goods sold will be sold to travelers who will take them out of the country. Which products can be sold duty-free vary by jurisdiction, as well as how they can be sold, and the process of calculating the duty or refund the duty component.

However, some countries impose duty on goods brought into the country, though they had been bought duty-free in another country, or when the value or quantity of such goods exceed an allowed limit. Duty-free shops are often found in the international zone of international airports, sea ports, and train stations but goods can be also bought duty-free on board airplanes and passenger ships. They are not as commonly available for road or train travelers, although several border crossings between the United States and both Canada and Mexico have duty-free shops for car travelers. In some countries, any shop can participate in a reimbursement system, such as Global Blue and Premier Tax Free where a sum equivalent to the tax is paid, but then the goods are presented to the customs and the sum reimbursed on exit.

Duty Free (TV series)

Duty Free is a British sitcom written by Eric Chappell and Jean Warr that aired on ITV from 1984 to 1986. It was made by Yorkshire Television.

Cast

Original Play

The series was based on a one-off TV play by Chappell, We're Strangers Here, first performed on TV with Geraldine McEwan and Ian Hendry as a two-hander and subsequently on stage as a four-hander at the Theatre Royal, Windsor. The play, like the series, deals with two warring couples on holiday in Spain.

Plot

Duty Free is about two British couples, David and Amy Pearce and Robert and Linda Cochran, who meet while holidaying at the same Spanish hotel in Marbella and the interruptive affair conducted by David Pearce and Linda Cochran during their break. Another recurring character is the hotel waiter Carlos.