Section 74 免税产品 Duty-free Goods
国外购物，免税产品是依据当地法律规定，可免交关税的商品。很多机场都有免税店。但是不同的国家和航空公司，对于随身行李的要求各不相同，部分机场免税店购买的免税品如果超出规定限额也会被禁止携带。
口头应急句
1. Is there any tax-free shop here？
这里有免税店吗？
2. Can I get it tax -free？
这个可以免税吗？
3. Id like to get something duty-free here.
我想在这儿买些免税商品。
4. Perfume is not exempt from import duty.
香水是不免税的。
5. Is this within the tax-free limit？
这个在免税限额内吗？
6. I bought it duty-free.
我免税买了它。
7. You are allowed 200 dollars duty-free.
你可以免税200美元。
8. This is an untaxed expense account.
这是免税的报销单。
9. Some personal expense are tax deductible.
有些个人开销是免税的。
10.The tax amount differs depending on the article.
税额依据物品的种类不同而不同。
11.This video recorder cant be duty-free.
录像机不能免税。
12.This is tax-exempt bonds.
这是免税的债券。
13.Does it include tax and service charge？
含税和服务费吗？
14.They are not tax-free items.
这些不是免税品。
超经典情景对话链接
经典一
Salesman： Good afternoon. Can I help you？
Man： I'd like to get something duty-free here.
Salesman： OK， sir. Would you please show me your passport and your airticket？
Man： Sure， here you are. Do you know how much liquor I'm allowed totake away from America？
Salesman： Up to 2 bottles per person.
Man： OK. I will take these two.
Salesman： You will receive our check for duty exempted in about twomonths.
Man： Can I take those items now？
Salesman： Sorry， you can't. We will send them to the airport.
463售货员：下午好！要买点什么？
男士：我想在这儿买些免税商品。
售货员：好的，先生，我能看一下您的护照和机票吗？
男士：当然，在这。你知道我可以带多少酒离开美国吗？
售货员：每个人最多两瓶。
男士：好的，我就要这两瓶。
售货员：两个月后，您将收到我们给您寄去的免税部分的支票。
男士：我现在可以把这些东西拿走吗？
售货员：抱歉，您不能。我们会把这些东西送到机场。
要点提示：
duty-free 免税的 air ticket 飞机票
take away 拿走；带走 up to 直到；达到
go beyond 超出；超额
经典二
Steve： Is this a duty-free shop？
Saleswoman： Yes， sir.What can I do for you？
Steve： I want to buy some specialties. Can you recommend me some？
Saleswoman： Sure. I strongly advise you to buy a bottle of perfume and alighter.
Steve： OK. They look nice. I will take both of them.
Saleswoman： May I have a look at your passport， please？
Steve： Here you are. Can I buy something tax-free else？
Saleswoman： No， sir. That will go beyond the tax-free limit.
Steve： Fine. How much are the perfume and the lighter？
Saleswoman： 250 dollars.
Steve： Here you are.
顾客：这是免税商店吗？
售货员：是的，我能帮您忙吗
顾客：我想买些特产，你能给我推荐些吗
售货员：好的，我强烈建议您买一瓶香水和一个打火机。
顾客：看上去不错，我两个都要了。
售货员：我能看一下您的护照吗
顾客：给你。我还可以买别的免税的吗？
售货员：不，先生。你买的东西已经超出免税限额了。
顾客：好的，香水和打火机一共多少钱？
售货员：250美元。
顾客：给你钱。
词汇补给站
passport ['pɑ：sp?：t] n. 护照
liquor ['l?k?(r)] n. 酒，烈性酒
receive [r?'si：v] v. 收到；接收
duty ['dju：t?] n. 职责；责任
exempt [?ɡ'zempt] v. 使免除；豁免
item ['a?t?m] n. 项；条款；商品；物品
specialty [?spe??lti] n. 特产；专长
perfume ['p?：fju：m] n. 香水
lighter ['la?t?(r)] n. 打火机
limit ['l?m?t] n. 限量；限制；限度
点滴文化情
Duty-free shopping gives international travelers theopportunity to save money on a variety of products， fromalluring high-end jewelry to premium liquor and tobacco.
However， many travelers are not sure how duty-free shoppingworks， or how to make the most out of the experience.
免税商店让国际旅客能够买到许多低价的商品，包括从高档珠宝到优质酒品和烟草。然而，许多旅客不了解免税购物，或不知道从中获取最大利益。
Duty Free Savings Compared to U.S. Domestic PricesLiquor 25% to 50%Tobacco 25% to 50%Fragrance and Cosmetics 15% to 20%Luxury gifts， Accessories， Watches 10% to 25%Confection and other Edibles 10% to 25%相对美国国内商品价格：
酒类 节省25%至50%；烟草 节省25%至50%；香水和服装 节省15% 至20%；奢侈品、首饰、名表 节省10% 至25%；甜品和其他食品 节省10% 至25%；To be eligible for duty free shopping， you must：
1. Be leaving the United States (usually for more than 48hours).
2. Take the items with you into another country (Asrequired by U.S. law， you will receive your items as you exit thecountry， either as you get on the plane or as you drive acrossthe border).
3. Most countries impose restrictions on the quantity ofduty free merchandise you can bring in.
购买免税商品，必须：
1. 离开美国境内（一般48小时之内）；2. 携带免税物品进入其他国家（根据美国法律，携带物品离开边境，既包括登机或驾车离开）；3. 许多国家都有免税商品的数量限制。