What one must do: start to rake in payment in airport shop (4-4)

I believe the answer is:
duty-free
'shop' is the definition.
(I've seen this before)
'what one must do start to rake in payment in airport' is the wordplay.
I cannot quite see how this works, but
'do' could be 'ut' (both can mean the first note in a musical scale) and 'ut' is found in the answer.
This explanation may well be incorrect...
Can you help me to learn more?
(Other definitions for duty-free that I've seen before include "With exemption from customs tax" , "without obligation?" , "Exempt from import levy" , "Goods exempt from tax" , "Describing of a kind of airport shop" .)
