外籍旅客於同一天向本公司購買退稅範圍內商品總金額累計達新臺幣2,000元以上,並於購買當日至館內指定地點辦理退稅,自入境日起停留天數未達183天,並購物日起90天內將商品攜帶出境。

備註:

  • 現場小額退稅(消費金額24,000元以下),於館內退稅地點辦理後,可直接退新臺幣,發票蓋「旅客已申請退營業稅」章
  • 海關退稅 (消費金額超過24,001元以上),於館內退稅地點辦理後,發票蓋「可退稅貨物」章,再至機場海關申請退稅款。 
  • 若當次來台消費累計金額超過新臺幣12萬元者或當年度累計超過24萬元者,則無法辦理現場小額退稅,須於館內退稅地點辦理後再至機場海關申驗退稅。(由退稅系統自動判斷)
  • 退稅金額約消費金額的4%(已扣除手續費)


1.適用對象 持下列證照入境之旅客
(一)非中華民國之護照。
(二)未加註國民身分證統一編號之中華民國護照。
(二)旅行證。
(三)入出境證。( 僅適用大陸、香港、澳門地區人民)
(若未提供上述證照正本之外籍旅客,依國稅局規定恕無法辦理,敬請見諒!)

2.退稅之範圍 購買供日常生活使用且將隨行攜帶出境之應課徵營業稅貨物。但下列貨物不包括在內:
(一)因安全理由,不得攜帶上飛機或船舶之貨物。
(二)不符機艙限制規定之貨物。
(三)未隨行攜帶出境之貨物。
(四)在中華民國境內即已全部或部份使用之可消耗性物品。
(五)勞務或免稅貨物之消費。
(六)於H&M消費恕不配合退稅服務。

館內退稅地點:B棟B2服務台、B棟13F卡友服務中心


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 24,000 (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 240,001 (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:4% (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.