Burton[1] describes the Caribbean as a'4000 km arc which sweeps eastward from Florida to the Venezuelan coast'. The islands are diverse in terms of physical char- acter and climate, accessibility, historical background and political setting. Accord ing to industry sources, and despite the obvious attractions of warm crystal-blue seas and palm tree-ringed beaches for relaxation and swimming, another primary activity for many customers visiting some Caribbean islands is shopping. Ports such as Nassau have become known as duty free paradises.