免稅購物

稅種: VAT (營業稅)

稅率: 5%

適用對象: Foreign nationals with less than 183 days stay in Taiwan

停留條件: Must depart Taiwan within 30 days of purchase

最低消費金額: TWD 2,000 (approx. USD 65) per store per day (tax-inclusive)

貨幣: TWD

店內手續:

1. Shop at TRS (Tax Refund Service) stores displaying the "Tax Refund" logo
2. Present passport at checkout and request tax refund form
3. Same-day purchases from one store can be combined

機場手續:

1. At airport: use automated Tax Refund Kiosk (e-Gate area) or visit counter
2. For goods over TWD 48,000: show to customs before check-in
3. Refund issued after scanning refund forms at kiosk

退稅方式:

• Cash (TWD)
• Credit card refund

處理時間: Cash: immediate at airport; Card: 2-4 weeks

不適用商品:

• Consumables already used
• Services
• Food consumed locally

退稅服務商: Taiwan Tax Refund Service (TRS)

主要購物區: Taipei (Xinyi, Ximending), Taichung, Kaohsiung, Taoyuan outlet malls

注意事項與技巧:

• Many large stores offer on-site tax refund (即時退稅) — refund at checkout
• On-site refund available for purchases TWD 2,000-48,000
• For on-site refund, passport deducted amount directly at POS
• Airport kiosks are fast — scan QR code on refund form