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Tax Info at a Glance Hello,
I am planning to do a business where customers can place an order on a mobile app and receive the product at the duty free pick up in the departure gate. I'm curious about whether it's possible to sell duty-free alcohol through a smart order system. Does this apply to duty-free shop operators?
Directive Delegating Authority on the Online Sale of Alcoholic Beverages" Article 3-2, Section 3 defines that the Smart Order system for alcoholic beverages is permitted for downtown duty-free shop operators. However, if designated duty-free shops sell alcoholic beverages in the same manner as downtown duty-free shops as stipulated by laws and regulations, they will be subject to the application of this directive.
※ Relevant Regulations
○ Directive Delegating Authority on the Online Sale of Alcoholic Beverages Article 3-2【Alcoholic Beverages Delivered with Food】
3. Downtown duty-free shop operators distribute exchange vouchers for alcoholic beverages ordered through means of online sales, such as phone or mobile apps, and exchange the alcoholic beverages at the passport, flight ticket inspection point within the departure area.
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