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Providing shoppers with a chance to buy and transport goods across international boundaries without paying local and national taxes, duty-free shops are found in airports and other ports and stations around the world. A creation of the 20th century, duty-free shops mark a sharp departure from more than 2,000 years of nations generating revenue by taxing the trade in commodities and other goods.

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Sources:

http://www.etymonline.com/index.php?t...
http://www.econlib.org/library/YPDBoo...
http://www.finedictionary.com/customs...
http://www.irishstatutebook.ie/1947/e...
http://www.etymonline.com/index.php?t...
http://www.oed.com/view/Entry/58733#e...
https://help.cbp.gov/app/answers/deta...
http://www.todayifoundout.com/index.p...
http://www.dfsgroup.com/en/about-dfs/...
http://www.shannonairport.ie/gns/abou...
http://www.revenue.ie/en/about/histor...
http://www.moodiereport.com/pdf/twr_3...
http://www.revenue.ie/en/tax/index.html