VAT Refund Guidelines for Foreign Travelers

Requirements 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.

Where to claim your refund

At the "Foreign Passenger VAT Refund Service Counter" at the airport or seaport of departure. The following chart gives the locations of these counters:

 Point of Departure Location of Refund Counter
Taipei Taiwan Taoyuan Int'l Airport Terminal 1  Departure Hall, 1F, Customs Service Counter
Taiwan Taoyuan Int'l Airport  Terminal 2 Departure Hall, 3F, Customs Service Counter

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 Kaohsiung Airport 3F, Customs Service Counter
Kaohsiung Harbor 3F, Passenger Terminal

Refund application procedures

  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.

Should you have any questions, please contact the Tourism Bureau as follow:

  1. Directorate General of Customs Information Center at Taiwan Taoyuan Int'l Airport  : 0800-311-006 or 886-3-3982308
  2. Taichung Travel Section : 0800-422-022 or 886-4-2254-0809
  3. Tainan Travel Section : 0800-611-011 or 886-6-226-5681
  4. Kaohsiung Travel Section :0800-711-765 or 886-7-281-1513
  5. Taiwan Taoyuan  International Airport Tourist Service Center :866-3-383-4631~2
  6. Kaohsiung International Airport Tourist Service Center : 866-7-805-7888
  7. Service Center, Tourism Bureau :0800-011-765 or 886-2-2717-3737

Authorized Tax Refund Store

Taipei National Tax Administration, Ministry of Finance