for VAT Refund
1. Foreign travelers holding passports from countries other
than the R.O.C., travel documents or R.O.C. passports
without personal ID numbers attached.
2. Foreign travelers
who make purchases of at least NT$3,000 on the same day from
the same Tax Refund Shopping (TRS)-posted store, are
eligible for a refund of the 5% VAT paid on those purchased
goods. To claim the refund, they must apply at the port of
their departure from the R.O.C. within 30 days following the
date of purchase, and they must take the purchased goods out
of the country with them.
to claim your refund
"Foreign Passenger VAT Refund Service Counter" at the
airport or seaport of departure.
The following chart gives the locations of these counters:
1. Present Application Form for VAT Refund, passport or
other designated travel document, purchased goods to be
taken out of the country, and original copy of uniform
invoice to Customs officers.
2. After verification, Customs officers will issue a "VAT
Refund Assessment Certificate."
3. Present "VAT Refund Assessment Certificate" to designated
bank at airport or seaport for issuance of refund due.