No. For the sale of duty-free goods, according to the national tax law, there is no need to pay sales tax, so there is no need to tax the buyer. Therefore, even if the tax rate on the invoice is 1%, the buyer does not need to pay any tax. It should be noted that if the tax rate on the invoice is not 1%, but other tax rates, such as 17% value-added tax, then the buyer needs to pay the corresponding tax according to the invoice amount. The tax rate of 1% on the invoice refers to the tax rate applicable to duty-free goods.