外籍旅客于同一天向本公司购买退税范围内商品总金额累计达新台币2,000元以上，并于购买当日至馆内指定地点办理退税，自入境日起停留天数未达183天，并购物日起90天内将商品携带出境。

备注：

  • 现场小额退税(消费金额48,000元以下)，于馆内退税地点办理后，可直接退新台币，发票盖“旅客已申请退营业税”章
  • 海关退税 (消费金额超过48,001元以上)，于馆内退税地点办理后，发票盖“可退税货物”章，再至机场海关申请退税款。 
  • 若当次来台消费累计金额超过新台币12万元者或当年度累计超过24万元者，则无法办理现场小额退税，须于馆内退税地点办理后再至机场海关申验退税。(由退税系统自动判断)
  • 退税金额约消费金额的3.8%(已扣除手续费)


1.适用对象 持下列证照入境之旅客
(一)非中华民国之护照。
(二)未加注国民身分证统一编号之中华民国护照。
(二)旅行证。
(三)入出境证。( 仅适用大陆、香港、澳门地区人民)
(若未提供上述证照正本之外籍旅客，依国税局规定恕无法办理，敬请见谅！)

2.退税之范围 购买供日常生活使用且将随行携带出境之应课征营业税货物。但下列货物不包括在内：
(一)因安全理由，不得携带上飞机或船舶之货物。
(二)不符机舱限制规定之货物。
(三)未随行携带出境之货物。
(四)在中华民国境内即已全部或部份使用之可消耗性物品。
(五)劳务或免税货物之消费。
(六)于H&M消费恕不配合退税服务。

馆内退税地点：B栋B2服务台、B栋13F卡友服务中心


Foreign travelers spend NT2,000 or more in one day purchasing goods from Chung-Yo Department Store, may claim tax refund at the tax refund service counter on the same day.
On-site small-amount tax refund.
Travelers have purchased goods cost less than NT 48,000 (including tax) on the same date in Chung-Yo Department Store are qualified for claiming cash refund.
Claiming tax refund at the airport/port before departure.
The total purchase amount has exceeded NT 480,001 (including Tax) on the same date in Chung-Yo Department Store, travelers have received the tax refund form at tax refund service counter of Chung-Yo Department Store.
The following conditions does NOT apply to “on-site small-amount tax refund”.
Please claim your tax refund at the airport/ port before departure.

  • The total purchase amount applying for the on-site small-amount tax refunds has exceeded NT 120,000 including Tax during one visit.
  • The total purchase amount applying for the on-site small-amount tax refunds has exceeded NT 240,001 (including Tax) during different visits in the same year.

Tax rate：3.8% (including administration charge)

  • Eligible Applicants

Foreign travelers who enter the R.O.C. with any of the following documents and stay for no more than 183 days from the arrival date:

  • Passport of a country other than the R.O.C.
  • R.O.C. passport without personal ID No. recorded
  • Travel documents
  • Entry/exit permits
  • Temporary entry permit (Note: only eligible for use in claims made at an international airport or seaport, not applicable for on-site or designated tax refund service outside of airport/ports).
  • Goods Eligible for Tax-refund

The goods purchased at the designated TRS-labeled stores and will be carried out of the R.O.C. by the departing travelers, however excluding:

  • Items prohibited from being carried on board aircraft or ships for safety reasons
  • Items in contravention of cabin restriction rules.
  • Unaccompanied goods.
  • Specific goods which have been returned, unpacked, consumed or swapped before departure.Note: hotel stay, restaurant bill and duty-free goods are not tax-refundable.
  • Commercial use and duty-free goods are not tax-refundable.
  • All goods purchased at H&M are not tax-refundable.
  • Notice for Return

Travelers must present the following documents to the original tax refund service counter:

  • The original copies of uniform invoices.
  • The original “Tax-Refund Claim Form” or “Approval Form for On-site Small-amount Tax Refunds”.

●For further details, please visit the E-VAT Refund website: http://www.taxrefund.net.tw/ttr/

Tax Refund Service Counter: 13F of Building B and B2 of Building B, Chung-Yo Department Store.