Guideline for foreign passengers claiming VAT refunnd for purchase of goods eligible for VAT refund
Foreign passengers, who on the same day and from the same authorized TRS-labeled
store purchase NT$3,000 (VAT-inclusive price) and above of goods eligible for VAT
refund and depart from the Republic of China (R.O.C.) with the goods within thirty
(30) days from the date of purchase, may claim the refund of the VAT paid on the
goods upon departure. If the total VAT refund is under NT$1,000 (tag price about
NT$21,000 in total) for goods purchased on the same day and from the same
authorized Cash Tax Refunds TRS-labeled store, the foreign passenger may apply
directly to the store for an on-the-spot small-amount VAT refund.
1. Eligible Applicants
Passengers who enter the R.O.C. holding any of the following documents bearing
an official stamp:
(1) Passports of countries other than the R.O.C.
(2) R.O.C. passports without personal ID. No. recorded
(3) Travel documents
(4) Entry/exit permits
(5) Temporary stay visa (Note: not eligible for an on-the-spot small-amount VAT
refund; only eligible for use in claims made at an international airport or
seaport).
2. Goods Eligible for VAT Refund
Goods, subject to VAT in the R.O.C., purchased by eligible applicants as either
carried-on or checked-in luggage on the same outward-bound journey from the
R.O.C., excluding:
(1) Items prohibited to be carried on board of flight or ship for safety reasons
(such as inflammables, pressure cans, corrosives, magnetic objects, toxic
materials, explosives, suitcases or small handbags with anti-burglary alarm
devices, strong oxidants, radioactive materials, and other objects deemed
hazardous to flight safety according to the standards of the International Air
Transport Association).
(2) Items in contravention of cabin restriction rules.
(3) Items not carried with eligible applicants on the same outward bound journey
from the R.O.C.
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(4) Consumable items already completely or partially consumed in the R.O.C.
3. Conditions for Claiming a VAT Refund
(1) Claiming a VAT refund on departure:
a. Goods must be purchased from an authorized TRS-labeled store.
b. Goods purchased must fall within the aforementioned scope of eligibility for
VAT refund, and the VAT-inclusive price of the total accumulated purchases
on the same day must be NT$3,000 or above from the same authorized TRSlabeled
store.
c. Goods must be carried out of the country by eligible applicants within thirty
(30) days from the date of purchase.
(2) Claiming an on-the-spot small-amount VAT refund at the store:
a. Foreign passengers except for those holding a temporary stay visa.
b. Goods purchased from the same authorized Cash Tax Refunds TRS-labeled
store on the same day must be to a value of NT$3,000 (VAT-inclusive
price) or above, and the accumulated VAT refund must be under NT$1,000
(tag price about NT$21,000 in total).
c. Goods must be carried out of the country by eligible applicants within
thirty (30) days from the date of purchase.
4. Procedures and Documents for Claiming a VAT Refund for Purchased Goods:
(1) Inform the clerk on making payments that the VAT refund shall be claimed for
the goods purchased.
(2) Present the original passport (travel document or entry/exit permit) to the clerk
for recording of the name and the last four digits of the passport number on the
receipt copies of the uniform invoices, according to the following categories:
a. Residents from Mainland China, Hong Kong, and Macau shall provide
their “Entry/Exit Permits” with official stamps.
b. The foreign passengers who are not the ones indicated above shall provide
their foreign passports, R.O.C. passport without personal I.D. No.
recorded or Temporary Stay Visa. with official stamps.
(3) Claiming of a VAT refund upon departure: Eligible applicants may submit the
receipt copies of the uniform invoices to the designated counter of the
authorized TRS-labeled store for issuance of the “Application Form for
Claiming a VAT Refund by Foreign Passengers Having Purchased Goods
Eligible for VAT Refunds” (simplified as the “Application Form for VAT
Refund”). This form shall be used to claim for VAT refund with the Customs
upon departure from the country.
(4) Claiming an on-the-spot small-amount VAT refund at the store: Applicants who
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are eligible to apply for an on-the-spot small-amount VAT refund shall submit
the receipt copies of the uniform invoices to the designated counter of the
authorized Cash Tax Refunds TRS-labeled store for issuance of the
“Assessment Form for Claiming a VAT Refund On-the-Spot by Foreign
Passengers Having Purchased Goods Eligible for Small-Amount VAT Refunds”
(simplified as the “Assessment Form for Claiming a Small-Amount VAT
Refund On-the-Spot”) and obtain the refund accordingly. Foreign passengers
shall take back the receipt copies stamped “Refund paid” by the sales clerk.
5. Return or Exchange of Goods before Departure
(1) In cases where eligible applicants, before departure from the R.O.C., return or
exchange the goods, the eligible applicants must present the following
documents to the original store at which the purchase was made for reissuance:
a. The original copy of the uniform invoice
b. The “Application Form for VAT Refund” or the “Assessment Form for
Claiming a Small-Amount VAT Refund On-the-Spot”.
(2) In cases where the total purchase amount of the VAT-inclusive price for goods
eligible for VAT refund is less than NT$3,000 on the date of returning or
exchanging goods at the original store, the applicant will become ineligible for
VAT refund and the “Application Form for VAT Refund” shall not be re-issued.
(3) Regarding the abovementioned return/exchange, if the foreign passenger has
already received the VAT refund, he/she shall return the refund so that the return
or exchange may proceed.
6. In cases where eligible applicants make further purchase of goods eligible for VAT
refund after having obtained the “Application Form for VAT Refund” or the
“Assessment Form for Claiming a Small-Amount VAT Refund On-the-Spot”
from the same authorized TRS-labeled store or Cash Tax Refunds TRS-labeled
store on the same day, the eligible applicants shall present the original copy of
the uniform invoice and the “Application Form for VAT Refund” or
“Assessment Form for Claiming a Small-Amount VAT Refund On-the-Spot” to
the store for re-issuance.
7. Time and Location for Claiming a VAT Refund
(1) Time: Upon the first departure from the R.O.C. or at the time of purchase
(2) Location: “The Foreign Passenger VAT Refund Service Counter” of the
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Customs located at the airport /seaport or the authorized Cash Tax Refunds
TRS-labeled store.
8. Procedures for Claiming a VAT Refund with Customs on Departure
(1) Before checking the luggage, present the “Application Form for VAT Refund,”
passports (travel documents, entry/exit permits, or temporary stay visa), the
goods to be carried out of the country and the original copy of the uniform
invoice to the Customs for verification and approval.
(2) After verification, the Customs shall issue the “VAT Refund Assessment
Certificate.”
(3) Present the “VAT Refund Assessment Certificate” to the designated bank
located at the airport or seaport to receive the payment of the VAT refund.
9. Other requirements
(1) Due to the time needed for the processing of the verification, passengers are
advised to present their application for VAT refund with the Customs’ service
counters located at the airport or seaport three hours before departure.
(2) The Customs may escort foreign passengers to departure if the VAT refund
reaches a certain amount.
(3) An application for a VAT refund submitted after the first departure of an
individual from the country will not be accepted.
(4) The payment of the VAT refund shall be in NT dollars.
(5) Foreign passengers who have entered on a temporary stay visa (not applicable
for an on-the-spot small-amount VAT refund) may only apply for VAT refund
at an international airport (Taoyuan International Airport, Kaohsiung
International Airport, Taipei International Airport), or international seaport
(Keelung, Taichung, Kaohsiung, or Hwalien Port). Foreign passengers who
apply for VAT refund at an international seaport, except for passengers on
cruise liners, shall apply to the Customs (during office hours) before the ship
sails.
(6) Foreign passengers who have completed an on-the-spot small-amount VAT
refund and who have transferred or consumed the goods before departure or
fail to carry the said goods out of the county within thirty (30) days from the
date of purchase shall file a “Bill for the Return of VAT Refunds by Foreign
Passengers Having Purchased Goods Eligible for VAT Refund (Form 40F)”
with the authorized store, Customs or nearby tax authority and return the VAT
refund, otherwise such passengers shall not be eligible for a VAT refund in the
future.
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(7) Those who have returned the VAT refund pursuant to the preceding paragraph
are advised to keep the “Bill for the Return of VAT Refunds by Foreign
Passengers Having Purchased Goods Eligible for VAT Refund (Form 40F)” as
proof of their return of the refund.
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