Is it legal to open a cross-border duty-free shop?

Legal, but that requires the following conditions. I. Conditions:

1, you should obtain the consent and support of the property management department in the area where the duty-free shop is located, and then apply for the right to operate foreign trade at the local foreign economic and trade commission;

2. With the approval of the Foreign Economic and Trade Commission, go to the Industrial and Commercial Bureau for business license, and go to the tax bureau for tax exemption qualification and tax registration certificate;

3, to the local tax authorities, according to the actual business situation to provide the required information;

4. Apply to China Duty Free Group Co., Ltd., and China Exemption Company applies to the General Administration of Customs;

5. Duty-free shops refer to shops that set up sales places and supervised warehouses for storing duty-free goods in places approved by the General Administration of Customs in People's Republic of China (PRC) and the State Council or its authorized departments, and sell and supply duty-free goods to specific targets.

Third, the legal basis:

Measures of People's Republic of China (PRC) Customs on Supervision of Duty-free Stores and Duty-free Commodities

A business entity that establishes a duty-free shop shall submit a written application to the General Administration of Customs and meet the following conditions:

(1) Having the qualification of an independent legal person;

(2) Having duty-free commodity sales places and duty-free commodity supervision warehouses that meet the requirements of customs supervision;

(3) Having a computer management system that meets the requirements of customs supervision, and being able to provide the customs with information on the warehousing and sales of duty-free goods;

(4) It has a certain business scale, in which the number of people entering and leaving the port where the duty-free shop is located is not less than 50,000;

(5) Having complete articles of association and perfect internal financial management system, including cooperation agreement, business model and legal representative;

(6) Other conditions stipulated by relevant laws, administrative regulations and customs rules. "

Fourth, expand information-go through tax exemption procedures:

1. Before the import and export of goods, the project unit shall fill in the Application Form for Tax Reduction and Exemption of Import and Export Goods, and apply to the competent customs for approval of tax reduction and exemption of import and export goods with complete and effective documents. If the goods fail to go through the formalities for examination and approval of tax reduction or exemption with the customs before import and export, it shall be deemed that the qualification for tax reduction or exemption of the relevant goods is automatically waived, and the customs shall not go through the formalities for tax reduction or exemption of the relevant goods.

2. Before accepting the procedures for tax reduction or exemption of import and export goods, the customs shall examine whether the submitted documents are complete and valid, whether the data are standardized, and whether the source of project funds affects the ownership of the tax reduction or exemption goods. After accepting the application of the project unit, the customs shall examine whether the goods applying for tax reduction or exemption comply with the provisions of the preferential tax policies of the state, whether they are goods that are not exempt from tax, and whether they are within the scope of tax reduction or exemption. Unless otherwise specified, the validity period of the tax exemption certificate issued by the customs after examination shall not exceed half a year.

3. If the project unit needs to change the columns that can be directly changed in the issued tax exemption certificate for some reason, it shall submit a written application to the competent customs, and the customs shall make changes after examination and approval; If it is necessary to change other columns or invalidate the tax exemption certificate that has been issued for some reason, a written application shall be submitted to the competent customs, and it shall be changed or invalidated after examination and approval by the customs, and the invalid tax exemption certificate shall be recovered. If the project unit accidentally loses the issued tax exemption certificate and needs to apply again, it shall submit a written application to the competent customs. After the customs approves the use of the tax exemption certificate, it shall promptly void the electronic data of the original tax exemption certificate and issue a new tax exemption certificate.