Frequently asked questions
- Can the application for establishment of "duty-free shops" only be submitted with the establishment of warehouses that store goods subject to consumption tax?
- Can duty-free shops be set up in general commercial establishments?
1. Can the application for establishment of "duty-free shops" only be submitted with the establishment of warehouses that store goods subject to consumption tax?
According to Decree-Law no. 18/94/M, of 11 April, the application for establishment of duty-free shops requires the supply by warehouses storing goods subject to consumption tax as regulated by Decree-Law No. 79/92/M, of 21 December. The establishment of such warehouses may be by means of application or by leasing of warehouses already registered to store goods subject to consumption tax
2. Can duty-free shops be set up in general commercial establishments?
No. As stipulated in Decree-Law no. 18/94/M, of 11 April, such “duty-free shops” should be established in maritime, bus, railway or airport terminals.