欧洲是免税业的发源地。现代意义上的免税业产生的历史时间，通常是以1947年爱尔兰前香使机场免税店诞生算起。70年代船上交通和租船业务还在兴起。旅游业也进入蓬勃发展时期，船上免税店的出现使免税销售渠道向多样化方向发展。业务逐步拓展到飞机上、船上、市内、边境、火车 Europe is the birthplace of tax-free industry. The tax-free industry in the modern sense of the historical time, usually in 1947, Ireland before the airport duty-free shops count. 70’s on board traffic and charter business is still rising. Tourism has also entered a booming period, the emergence of duty-free shops on board to diversify the tax-free sales channels. Business gradually expanded to the plane, the ship, the city, the border, the train