Philipsburg and Marigot, the capitals of the Dutch and French sides, are the hotbeds of duty-free shopping. However, as the entire island is duty-free, anyplace is duty-free and no paperwork is required anywhere. There are great bargains on handbags, shoes, alcohol, cosmetics, jewelry, electronics, and cigars. Of course, there are boutiques that sell clothing that you wouldn't wear anyplace but on our beaches in addition to fine fashion. Even the grocery stores have interesting food that you can't get back home. Have you ever made your own perfume? Take a class at Tijon and you'll bring back a very personal souvenir.