on outbound and inbound legs of their journeys, it was an immediate success and has been copied worldwide. Thirteen years later, two American entrepreneurs, Charles Feeney and Robert Warren Miller, founded what is now Duty Free Shoppers (DFS) on 7 November 1960. DFS started operations in Hong Kong and spread to Europe and other places around the globe. Securing the exclusive concession for duty-free sales in Hawaii in the early-1960s was a commercial breakthrough for DFS, which enabled the company to focus on Japanese travelers. DFS continued to innovate, expanding into off-airport duty-free stores and into large downtown Galleria stores; it grew to become the world's largest travel retailer. In 1996 LVMH Moët Hennessy Louis Vuitton acquired the interests of Feeney and two other shareholders and jointly owned DFS with Miller. In this same period, several locales grew as duty-free shopping destinations. They are exemplified by Saint Martin and the US Virgin Islands in the Caribbean, Hong Kong and Singapore. Still others claim prices competitive to duty-free. Generally, goods are free of duty and tax levied on imports for sale anywhere in the shopping destination. Merchants may pay inventory/business or other taxes, but their customers usually pay none directly. The mere absence of duty or other taxes on goods being sold does not assure that they are bargains. Costs of identical goods from different duty-free sources can vary widely. They often depend on the presence or absence of nearby competition, e.g., airport stores, especially if all at any airport are owned by a single firm such as Dufry. Also, prices can often be driven upward by the costs of buyer convenience, e.g., in-flight sales by airlines. Many airlines, such as Emirates, El Al, Singapore Airlines, Middle East Airlines, Ukraine International Airlines, Delta, and Avianca, offer duty-free sales on their flights. 1991-2021: EU duty free changes In 1991, the EU decided to keep some duty free for a transition period until 1999. In 1999, after the creation of the European Union, the single market and the monetary union, these outlets were abolished for intra-EU travellers but are retained for travelers whose final destination is outside the EU. They also sell to intra-EU travelers but with appropriate taxes. Some special member state territories such as Åland, Livigno and the Canary Islands, are within the EU but outside the EU tax union, and thus still continue duty-free sales for all travelers. In 2021,