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