You can find duty-free shops in international airports, at seaports and in ships, at land border crossings and on passenger train routes.
Typical goods in duty-free stores include wine, liquor, tobacco, jewelry, perfume, leather and cosmetics.
"Duty free" doesn't necessarily mean you won't have to pay taxes on the goods when you bring them home. Unlike exports, imports are typically taxed unless certain exemption criteria is met.
You typically do not have to pay taxes on duty-free goods if certain conditions are met. For instance, the total value of the goods must be less than the personal exemption limit, you must have been overseas for at least 48 hours and the items must be for personal use or intended as gifts.
Countries are willing to offer goods without taxes because the goods are basically being exported to another country--wherever you're going--and exports are typically not taxed.
