Originally Posted by old Schiphol website

Hasn’t duty-free shopping been abolished?
Government regulations were changed in 1999 and true duty-free shopping was abolished for travellers within the EU. Passengers travelling to destinations outside the EU could and still can make duty-free purchases however.

In order to prevent passengers having to pay different prices depending on their destination, the retailers at the airport have agreed to harmonise the prices for EU and non-EU destinations. The VAT amount that consumers travelling within the EU would normally pay on products is now borne by the retailers themselves. This enables prices to be kept lower, and allows all departing passengers at Schiphol to shop at duty-free prices.

Why does the retailer ask to see my boarding card?
The retailer has a legal obligation to register the difference between taxable and duty-free sales. This difference is based on the passenger’s destination: within or outside the EU. Moreover, the retailer needs to be certain that the purchaser is actually a passenger, and not someone working at Schiphol since Schiphol employees are not eligible for these duty-free benefits.

Are there any exceptions?
Two different prices are charged for tobacco: for destinations within the EU (same as local prices) and for destinations outside the EU (duty-free and thus cheaper). That’s because the EU doesn’t allow price reductions for tobacco. There are also a few categories that are not subject to the normal regulations, such as books, magazines, flowers and flower bulbs, which are all taxable – even for passengers travelling to destinations outside the EU.