Abstract: An Internet-based duty-free goods electronic commerce system comprising an Internet communications server for Internet-based communications with system users, flight data (or other travel means data) sources, duty-free merchants and other system participants, a system application server comprising computer processor means at the system-end for processing communications among the Internet communications server and system-end databases, software applications and other system-end elements; data storage means communicating with said applications server storing databases with system user data, duty-free rules and restrictions data applicable to various arrival and departure points, and information about duty-free goods available for purchase at various arrival and departure points; and system software applications providing a graphical user interface for system users to input data and transact with the system. A method of engaging in electronic commerce relating to duty-free goods is also disclosed and claimed.