免税商店是免除所在地或者国际税务和关税的零售网点，同时承担把商品销售给来自世界各地旅客的责任，并由旅客带往世界各个角落。司法管辖决定免税店商品的种类，销售方式和计量税率或者退还税款组成的进程。

无论如何，某些国家还是会对别国免税商品或者超过了超过一定数量或者价值的免税商品征税。免税商店常见于在国际机场、海港或火车站等出入境设施，但在部份航机和船，亦会于机上提供免税品购买服务。虽然美国—加拿大—墨西哥边境口岸有汽车旅客免税商店，但是为公路和火车旅客提供免税商店并不常见。在某些国家，任意一个商店都可以使用偿付系统，例如环球篮联集团先付等额的税款，再向海关承报商品之后报销出口金额。

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.