Foreign travelers holding non-ROC passports, ROC passports without registered household, or a re-entry permit.
Foreign travelers who make purchases of at least NT$3,000 on the same day from the same Tax Refund Shopping (TRS)-posted store and who take the purchased goods out of the country with them within 30 days of purchase.
Where to Claim Your Refund:
At the "Foreign Passenger VAT Refund Service Counter" at the airport or seaport of departure.
Place
Location
Taoyuan International Airport Terminal 1
Customs Service Counter at the F1 departure lobby
Taoyuan International Airport Terminal 2
Customs Service Counter at the F3 departure lobby
Keelung Harbor
East Wharf No. 2 and West Wharf No. 2
Taichung Airport
Customs Service Counter at the Visitor Center
Taichung Harbor
Customs Service Counter at the Visitor Center
Hualien Harbor Bureau
F1 Visitor Center
Hualien Airport
F1 Visitor Center
Kaohsiung International Airport
Customs Service Counter at the 3F Visitor Center
Kaohsiung Harbor
3F Passenger Terminal Building
Refund Application Procedures:
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 the customs officer.
After verification, the customs officer will issue a "VAT Refund Assessment Certificate."
Present the "VAT Refund Assessment Certificate" to the designated bank at the airport or seaport for issuance of refund due.
Links:
Directory of Tax Refund Shopping (TRS) Stores
VAT Refund Information (Taipei National Tax Administration, Ministry of Finance)