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Tourist Guide

Travel Info

VAT Refund Guidelines for Foreign Travelers 2011/07/25

VAT Refund Requirements:

  • 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.



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. 


  • Directory of Tax Refund Shopping (TRS) Stores
  • VAT Refund Information (Taipei National Tax Administration, Ministry of Finance) 

Travel Information