- Tel: 213-380-4855 Fax: 213-739-2883
- Notes for Inbound Travelers (Know before your entry to Taiwan) https://etaipei.customs.gov.tw/cp.aspx?n=07E6C230459CD820
- Notes for Outbound Travelers https://etaipei.customs.gov.tw/cp.aspx?n=4B3BA659AF6CCCC2
- Importation of Used Motor Vehicle
- Guidelines for Claiming VAT Refund on the Purchase of Goods Eligible for VAT Refund
How do foreign passengers apply for VAT Refund?
Foreign passengers purchasing goods more than NT$3,000 (VAT-inclusive price) at the same authorized TRS-labeled store on the same day and exiting Taiwan with the goods within 30 days from the date of purchase are eligible for claiming VAT refund on departure.
If the total VAT refund is under NT$1,000 (tag price about NT$21,000 in total) for good purchased on the same day and from the same authorized Cash Tax Refunds TRS-labeled strore, the foreign passenger may apply directly to the store for an on-site small-amount VAT refund.
Eligible applicants
Passengers who enter the R.O.C. holding any of the following documents bearing an official stamp:
- Passports of countries other than the R.O.C.;
- O.C. passports without personal ID. NO. recorded;
- Travel documents;
- Entry/exit permits;
- Temporary stay visa (Note: not eligible for an on-site small amount VAT refund; only eligible for use in claim made at an international airport or seaport).
Goods eligible for VAT refund?
Goods, subject to VAT in R.O.C., purchased by eligible applicants as either carried-on or checked-in luggage on the same outward-bound journey from R.O.C., excluding:
- 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 )
- Items in contravention of cabin restriction rules;
- Items not carried with eligible applicants on the same outward bound journey from the R.O.C.;
- Consumable items already completely or partially consumed in R.O.C.
Conditions for Claiming a VAT refund?
- Claiming a VAT Refund on departure:
- Goods must be purchased from an authorized TRS-labeled store.
- Goods purchased must fall within the aforementioned scope of eligibility for VAT refund, and the VAT-inclusive price of total accumulated purchases on the same day must be NT$3,000 or above from the same authorized TRS-labeled store.
- Goods must be carried out of the country by eligible applicants within 30 days from the date of purchase.
- Claiming an on-site small-amount VAT refund at the store:
- Foreign passengers except those holding a temporary stay visa.
- 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 NT$21,000 in total ).
- Goods must be carried out of the country by eligible applicants within 30 days from the date of purchase.
- Procedures and Documents for Claiming a VAT Refund for Purchased Goods?
- Inform the clerk on making payments that a VAT refund shall be claimed for the goods purchases.
- 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;
- Residents from Mainland China, Hong Kong, and Macau shall provide their “Entry/Exit Permits” with official stamps.
- The foreign passengers who are not the ones indicated above shall provide their foreign passports, RO.C. passport without personal I.D. No. recorded or Temporary Stay Visa. With official stamps.
- 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 Refund”(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.
- Claiming an on-site small-amount VAT refund at the store: Applicants who are eligible to apply for an on-site 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 Small-Amount VAT Refund on-site 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-site”) and obtain the refund accordingly. Foreign passengers shall take back the receipts copies stamped “Refund paid” by the sales clerk.
Return or Exchange of Goods before Departure
- In case 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 re-issuance:
- The original copy of the uniform invoice
- The “Application Form for VAT Refund ” or the “Assessment Form for Claiming a Small-Amount VAT Refund On-site”.
- In cases where the total purchase amount of the VAT-inclusive price for good 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.
- Regarding the abovementioned retrun/exchange, if the foreign passenger has already received the VAT refund, he/she shall return the refund so that the retrun or exchange may proceed.
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-site” 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-site” to the store for re-issuance.
Time and location for claiming VAT Refund
- Time: Upon the first departure from the R.O.C. or at the time of purchase.
- Location: The “Foreign Passenger VAT Refund Service Counter” of the Customs at the airport or seaport or the authorized Cash Tax Refunds TRS-labeled store.
Procedures for Claiming VAT Refund with Customs on Departure
- Before checking the luggage, present the “Application Form for VAT Refund,” passports (travel document or entry/exit permit, or temporary stay visa), the goods to be carried out of the country and the original copy of the uniform invoice to the Customs officers for verification and approval.
- After verification, the Customs shall issue the “VAT Refund Assessment Certificate”.
- Present the “VAT Refund Assessment Certificate” to the designated bank located at the airport or seaport to receive the payment of the VAT refund.
Other requirements?
- Due to time needed for the processing of 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.
- The Customs may excort foreign passengers to departure if the VAT refund reaches a certain amount.
- An application for a VAT refund submitted after the first departure of an individual from the country will not be accepted.
- The payment of the VAT refund shall be in NT dollars.
- Foreign passengers who have entered on a temporary stay visa (not applicable for an on-site small-amount VAT refund) may only apply for VAT refund at an international airport(Taiwan 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.
- Foreign passengers who have completed an on-site small-amount VAT refund and who have transferred or consumed the goods before departure or fail to carry the said goods out of the country within 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, or nearby tax authority and return the VAT refund. Otherwise such passengers shall not be eligible for a VAT refund in the future.
- 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.
- Bringing dogs and cates to Taiwan
http://www.baphiq.gov.tw/files/web_articles_files/baphiq/16487/16409.pdf
For Online Application System for Dog/Cat Import Permit, please go to https://pet-epermit.baphiq.gov.tw/
