FAQ
Most frequent questions and answers
If you are entering Taiwan with the following documentation and have stayed in Taiwan for less than 183 days from the date of entry, you are eligible for the shopping tax refund:
1. Non-Republic of China Passports.
2. Republic of China passports without the national ID card number added on.
3. Travel permit.
4. Entry and Exit Permit (including the entry/exit certificate issued by the National Immigration Agency (MOI) of the Republic of China).
5. Temporary entry permit (Note: You can only collect tax refunds at international airports and international ports).
As long as you have spent a certain amount of money at designated stores that have the approved tax refund icon while carrying the goods you intend to leave with, you can in principle apply for a tax refund. However, it should be noted that you cannot apply for tax refunds for the following goods and services:
1. Goods that cannot be brought onboard aircraft or ships due to safety reasons (e.g. flammable products, high compression tanks, corrosive substances, magnetic substances, toxic materials, explosives, briefcases and small suitcases with anti-theft alarms, strong oxidants, radioactive materials or other pieces of cargo that affect flight safety, or goods according to regulations stated by the International Air Transport Association).
2. Goods that do not comply with cabin restrictions.
3. Unaccompanied goods.
4. Consumable goods that have been used entirely or partially within the territory of the Republic of China.
5. Hotel accommodation, catering, labor, tax-free goods (such as: fresh produce, gold accessories and gold bars, magazines).
6. The processing fee for pure gold accessories and gold bars should be taxable labor and cannot be used to apply for tax refunds.
Spend more than NT$ 2,000 on the same day to purchase tax-refundable goods from the same approved shop with the tax refund icon (Picture 1). If you leave the country within the listed time, you can take the identification used to enter the country along with the purchased goods and apply for shopping tax refunds at the designated store before leaving the country for the first time.
When you apply for a tax refund from a designated store and obtain the “Tax Refund Application Form for Foreign Passengers Purchasing Specific Goods” (hereinafter referred to as the Tax Refund Application Form), there are three ways to receive the refund:
1. Tax refund services at airport/port terminals.
2. On-site small-amount tax refunds.
3. Designated Counter for Tax Refund Services.
We would like to make a special reminder noting that travelers that entered Taiwan with a temporary entry permit cannot use on-site small tax refund services and designated counters in the city for tax refund services.
When you are preparing to leave Taiwan, you can use the Kiosk self-service tax refund machine Kiosk set up at the airports or ports, or go to the service counter to collect the refund. Please note:
1. Apply and collect tax refunds before checking in your luggage.
2. The date of departing Taiwan is still within 90 days of the date of purchasing the tax-refundable goods.
3. Prepare the passports used to entering Taiwan, the unified invoice receipt or electronic invoice certificate of the purchased goods stating that the purchased goods “are applicable for tax refunds”, and the tax refund application form for foreigners purchasing designated items. In order to avoid delays in boarding times, it is recommended that travelers arrive at the airport or port 3 hours earlier and apply for a tax refund before checking in.
When travelers see a designated store that has been approved to have a small on-site tax refund icon, they can apply for a tax refund and receive tax refunds in NTD cash bills if they have spent less than NTD$ 48,000 on the same day.
A few small reminders when applying for this type of refund:
1.The date of departing Taiwan is still within 90 days of the date of purchasing the tax-refundable goods.
2.Prepare the documentation used when entering Taiwan and the unified invoice receipt or actual electronic invoice certificate of the purchased goods stating that the purchased goods “are applicable for tax refunds.”
According to Taiwan’s tax refund regulations, designated stores will not be able to directly handle your on-site small-amount tax refund and return cash to you if any of the following circumstances occur. You need to wait until you’re about to leave Taiwan to collect the tax refund at the airport or port:
1. The accumulated amount of tax-included spending at the same store during that day has exceeded NTD$ 48,000.
2. During this trip to Taiwan, the accumulated amount of tax-included spending for the on-site small tax refunds has exceeded NTD$ 120,000.
3. Throughout the year, the accumulated amount of tax-included spending for on-site small-amount tax refunds has exceeded NTD$ 240,000.
4. A network outage has occurred, resulting in the inability of the designated store to immediately connect to the tax refund system. In addition, if you enter Taiwan with a temporary entry permit, you will not be able to apply for on-site small-amount refund services.
If you have already applied for a tax refund from the designated store and want to get the tax refund in advance, you can apply to collect the refund in advance at designated stores with the approved Designated Counter for Tax Refund Services icon. Foreign travelers should pay attention to the following:
1. The date of departing Taiwan is still within 90 days of the date of purchasing the tax-refundable goods.
2. Confirm that you will leave Taiwan within 20 days of the date of applying for tax refund services at designated counters.
3. Prepare the documentation used to enter Taiwan, the unified invoice receipt or actual electronic invoice certificate, the tax refund application form, and international credit card (VISA, Master, JCB and UnionPay) issued by an authorized card issuer.
4. When applying for the advance collection of refund services, you will need to provide a guarantee by credit card (including 7% tax-included spending). We would like to issue a special reminder as those that have applied for tax refund services at designated counters must confirm the necessity of going through customs inspections at the airport/port self-service tax refund machine or tax refund service counter before preparing to depart from Taiwan. If the customs inspection result does not conform with regulations, you will be asked to return the refund and the guarantee will be cancelled. In addition, if you enter Taiwan with a temporary entry permit, you will not be able to apply for tax refund services at designated counters.
You can apply for the first tax refund with an accumulated tax-included spending of NTD$ 2,000 or more at the same designated store during that day. You can apply for tax refunds when purchasing additional tax-refundable items at the same store during that day. There is no limit for the number of applications, but you should remember the amount of additional spending and remember to obtain the tax refund application form of that store or the on-site small tax refund approval form. We would like to issue a special reminder that if the amount of tax-included spending at the same store during that day exceeds NTD$ 48,000, or the accumulated amount of tax-included consumption for on-site small-amount tax refunds has exceeded NTD$ 120,000 or exceeded NTD$ 240,000 in the same year, you cannot have your on-site small-amount tax refund processed. You should take an application form from the store and have the tax of the excessive amount refunded at the airport/port.
We would like to specially remind you that after applying for tax refund services at designated counters, the guarantee provided by your credit card will not be refunded based on these Taiwan tax refund regulations:
1. You left Taiwan more than 90 days after the date of purchasing the tax-refundable goods.
2. You left Taiwan more than 20 days after the date of applying for tax refund services at a designated counter.
3. You did not confirm if it was necessary to go through customs inspections using an automated tax refund machine or at a tax refund service counter, or did not apply for airport/port customs inspection or refused customs inspection when it was necessary.
According to the Taiwan tax refund regulations, you must leave Taiwan with the tax-refundable goods within 90 days of the date of purchase and applying for tax refunds. In addition, you have to leave Taiwan with the tax-refundable goods within 20 days of applying for tax refund services at a designated counter.
If you have already received the tax refund but can’t leave Taiwan before the deadline, you must return the tax refund or cancel the tax refund application at the store of the purchased goods or contact the tax refund service operator.
Taiwan shopping tax refund 24hr free service line: +886-800-880-288
In order to prevent the guarantee provided by your credit card from being forfeited, please contact a Taiwan tax refund service operator within 20 days of applying for tax refund services at designated counters and return the tax refund. The tax refund operator will also cancel the guarantee. After canceling the tax refund services from the designated counter, you apply for tax refund services within 90 days of leaving Taiwan using an automated tax refund machine or go to a tax refund service counter at the airport or port. You must prepare the documentation used to enter the country, the unified invoice receipt or actual electronic invoice certificate of the purchased tax-refundable goods, and the detailed tax refund application form to apply for and collect the tax refund.
Taiwan shopping tax refund 24hr free service line: +886-800-880-288
You must remember to prepare the unified invoice receipt or actual electronic invoice certificate, and the tax refund application form or tax refund approval form provided by the designated store at that time, and return to the original designated store. In addition, the designated store will ask you to return the excess refund after the settling the request. It is important that if you enter the country with a tax-refunded product possessing a taxable value exceeding NTD$20,000, you must remember to go the redline customs counter to declare it to avoid penalties.
You can apply for a replacement from the designated store where the original purchase was made. When the designated store verifies your identity, you can re-acquire the tax refund application form or the on-site small-amount refund approval form.
It is critical that you remember to apply for tax refund first upon arriving at the airport/port, then complete collecting the tax refund and possible customs inspection procedures, and conclude by checking in your luggage to avoid being unable to collect the tax refund.
The tax refund from on-site small-amount tax refund services and tax refund services at designated counters can only be collected in cash, while the tax refund from airports/ports can be transferred to your credit card (VISA, Master, JCB and UnionPay card) account, or collected by mailed checks. Please note that if you choose to collect the refund by credit card or check, the refund service will deduct the credit card or mail handling fees in addition to the tax refund fee.
The cash tax refunds are usually paid in NTD. There will be relevant exchange fees deducted if the cash counter provides the service of exchanging to foreign currencies. If the cash counter does not provide exchange services, you can contact the bank counter at the airport/port.
- Airport
Taipei Songshan Airport (1st Floor, International Terminal)
Taoyuan Airport MRT Taipei Station A1 Station (next to the B1 Pre-Check-in Counter)
Taoyuan International Airport Terminal 1 (next to the 1F Customs Counter of the Departure Hall)
Taoyuan International Airport Terminal 2 (next to the 2F Customs Counter souvenir shops)
Taichung International Airport (next to the 1F Customs Counter of the International Terminal)
Kaohsiung International Airport (Departure Hall, 3rd Floor, International Terminal)
Tainan Airport (1F next to the Customs Counter)
Hualien Airport (2F Departure joint service counter)
Taitung Airport (1F Lobby next to the restrooms)
Penghu Airport (1F next to the Far East Airlines counter)
Chiayi Airport (next to the Waiting Room’s service counter outside the 1F lobby) - Port
Keelung Port Wharf 2 of the East Bank (2F Waiting Room of the East Coast Passenger Centre)
Keelung Port Wharf 3 of the Western Bank (2F Waiting Room of the West Coast Passenger Center)
Taipei Port (1F Passenger Waiting Room)
Taichung Wharf 8A (Processed Dockside)
Taichung Wharf 19A (1F Passenger Service Center)
Taichung Wharf 30A (Processed Dockside)
Kaohsiung Port (Passenger Service Center “Warehouse 9-2”)
Kaohsiung Port (Customs Center Service Counter) – only conducts tax refund services for foreign crew members
Kinmen Shuitou Commercial Port (2F Passenger Service Center)
Hualien Port (Inside the passenger customs service station)
Su’ao Port (2nd Subsection Office of Hualien Branch, Su’ao Section Business)
Anping Port (Visitor Center)
Magong Port (2nd Floor Visitor Center)
Mazu Nangan Fu’ao Port (1st Floor Port Terminal)
