Definition: Cross border shopping

Category: 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. http://ec.europa.eu/eurostat/ramon/statmanuals/files/oecd_measuring_non_observed_economy_2002_EN.pdf#page=188
Source:
Organization for Economic Cooperation and Development (OECD), "Measuring the Non-Observed Economy - A Handbook", OECD, Paris, 2002
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