Measures on VAT refund of Foreign Passengers became
effective on Oct.1, 2003. Foreign passengers, 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 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. R.O.C.
Customs Service has set up Tax Refund Counters for
foreign passengers at the airport or seaport of departure.
Through a single window service, the passengers can
receive their refund on the spot.

Any passenger who possesses the following credentials
is eligible to refund the tax: (1) Passports of countries
other than the R.O.C. (2) Traveling documents (3)
Entry/exit permits (4) R.O.C. passports without personal
ID No. recorded.

Please pay attention to the following procedures:
A. The foreign passenger desiring to claim refund should
(1) Inform the clerk on making payments that a VAT refund
shall be claimed for goods purchased upon departure from
the R.O.C.
(2) Present passport (travel document or entry/exit permit)
to the clerk for recording of name and passport number on
the receipt copy of the uniform invoices.
(3) Submit the receipt copy of the uniform invoices to the
designated counter located at the store for issuance of the
Application Form for VAT Refund. This form shall be used to
claim for VAT refund with the Customs upon departure from
the country.

B. Please keeps “Application Form for VAT Refund”, uniform
invoices and concerned commodities with you. It won’t be
accepted only with invoices.
C. The foreign passenger had better claim tax refund 2 hours
before airplane take-off. And don’t check in those goods
subject to refund until completing the whole refund process.