Esta página no está disponible en el idioma seleccionado Spanish : Español y la proponemos por consiguiente en English : English.

$name

RECOMMENDATION OF THE CUSTOMS CO-OPERATION COUNCIL
CONCERNING TAX-FREE SHOPS
(16th JUNE 1960, T2-3711)

THE CUSTOMS CO-OPERATION COUNCIL,

CONSIDERING that several Members have authorized the installation in their respective territories of "tax-free shops" and similar establishments where travellers leaving for abroad may acquire goods free of Customs duties, internal consumption taxes or monopoly taxes applicable in these countries,

CONSIDERING that the existence or installation of such shops on land frontiers (road or rail traffic) gives rise to a grave risk of fraudulent importation,

RECOMMENDS :

1. that "tax-free shops" and similar establishments should not be installed at places other than seaports or Customs airports;
2. that sales in "tax-free shops" should be limited to travellers leaving for abroad by sea or air.

* The Customs Co-operation Council is the official name of the World Customs Organization.