Guidelines for Foreign Passengers Claiming VAT Refund

Guidelines for Foreign Passengers Claiming VAT Refund1. Q: How do foreign passengers apply for VAT Refund?A: Foreign passengers purchasing goods more than NT$3,000 (VAT-inclusive price) at thesame authorized TRS-labeled store on the same day and exiting Taiwan with the goodswithin 30 days from the date of purchase are eligible for claiming VAT refund ondeparture.2. Q: Eligible applicants?A: Passengers who enter Taiwan with any of the following documents:1. Non-R.O.C. (Taiwan) Passport;2. Travel documents;3. Entry/exit permits; or4. Taiwan passport without Personal ID. No. recorded.3. Q: Goods eligible for VAT refund?A: Goods, subject to VAT in Taiwan, purchased to be carried abroad, excluding:1. Goods prohibited to be carried on board for safety reasons;2. Goods in contravention of cabin restrictions;3. Goods not being carried out by passengers;4. Consumables already completely or partially consumed in Taiwan.4. Q: Requirements for VAT refund?A: 1. Goods must be purchased from authorized TRS-labeled stores.2. Goods must be purchased within the aforementioned scope of eligibility for VAT refund,and VAT-inclusive price of total accumulated purchases per day must be more than NT$3,000 from the same authorized TRS-labeled store.3. Goods must be carried out of Taiwan by eligible applicants within 30 days from the dateof purchase.5. Q: Procedures for eligible applicants to obtain the “Application Form for Claiming VATRefund”(hereinafter referred as the “Application Form for VAT Refund”)?A: 1. Inform the clerk on making payments that a VAT refund shall be claimed for thepurchases upon departure from Taiwan.2. Show passport (travel document or entry / exit permit) to the clerk for recording nameand passport number on the receipt copy of the uniform invoices.3. Eligible applicants, who purchase goods above NT$3,000 (VAT-inclusive price) at thesame authorized TRS–labeled store on the same day, may submit the receipt copy of the1

uniform invoice to the designated counter located at the store for issuance of the“Application Form for VAT Refund.” This form shall be used to claim for VAT refundwith the Customs upon departure from the country.6. Q: Time and location for claiming VAT Refund?A: 1.Time: Upon exiting the country; within 30 days from the date of purchase.2. Location: The “Foreign Passenger VAT Refund Service Counter” at the airport orseaport.7. Q: Procedures for Claiming VAT Refund?A: 1.Present the application form for VAT Refund, the passport (travel document or entry /exit permit), the goods to be carried out of the country and the original copy of theuniform invoice to the Customs officers for verification and approval.2. After verification, Customs officers shall issue the “VAT Refund AssessmentCertificate”.3. Present the “VAT Refund Assessment Certificate” to the designated bank located at theairport or seaport to receive the payment of VAT refund.8. Q: Other requirements?A: 1.Due to the processing time needed for verification, please submit your application forVAT refund with the Customs’ service counters allocated at the airport or seaport in goodtime 3 hours before departure.2. Application for VAT refund submitted after the individual has departed the country willnot be accepted.3. The payment of VAT refund shall be in NT dollars.Contact point : Subsection 5, Section1, Inspection DivisionTEL : (03)3982293Last updated : 2010/05/142