Tips：这个问题的关键在于海南离岛免税店与口岸出境免税店销售对象的区别，海南离岛免税店的销售对象是离开海南岛但不离开中国关境的旅客，离开中国关境的旅客可以在市内免税店、口岸出境免税店和设有运输工具免税店的出境航班上购买免税品。（注：中国现行关境是适用《中华人民共和国海关法》的中华人民共和国行政管辖区域，不包括中国香港、澳门和台澎金马3个单独关境地区，下同。） ...

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