To collect VAT refund, travellers must hold a foreign passport. Purchases made must amount to at least NT$3,000 to be eligible for a refund of 5% VAT. To claim VAT refund, a form must be completed at the port of embarkation from the R.O.C within 30 days following the date of the purchase. Travellers will be required to present the completed form, passport or other identified travel documents, the purchased goods and an original copy of the invoice to the Tax Refund Officer for VAT Refund. After verification, the officer will issue a "VAT Refund Assessment Certificate."
Present the "VAT Refund Assessment Certificate" to the VAT Refund counter located in the airport or seaport after check-in for collection of VAT Refund.
"Foreign Passenger VAT Refund Service Counter" can be found in the following locations:
|Point of Departure||Location of Refund Counter|
|Taipei Songshan Airport||Customs Service Counter|
|Taiwan Taoyuan Int'l Airport Terminal 1||1F, Customs Information & Foreign Passenger VAT Refund Service Center|
|Taiwan Taoyuan Int'l Airport Terminal 2||2F, Customs Information & Foreign Passenger VAT Refund Service Center|
|Keelung Harbor||East 2nd Pier, West 2nd Pier|
|Taichung Airport||Customs Service Counter|
|Taichung Harbor||Customs Service Counter|
|Hualien Airport||1F, Customs Service Counter|
|Hualien Harbor||1F, Customs Service Counter|
|Kaohsiung Airport||3F, Customs Service Counter|
|Kaohsiung Harbor||3F, Passenger Terminal|
|Kinmen Harbor||Customs Service Counter|