Definition: Cross border shopping

OECD - Non-Observed Economy

Cross border shopping is the name given to the activity wherein private individuals buy goods abroad because of lower taxes and import them for their own consumption, without declaring them in full in order to avoid paying import duties.
Source:
Organization for Economic Cooperation and Development (OECD), "Measuring the Non-Observed Economy - A Handbook", OECD, Paris, 2002
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