A foreign traveler who purchases eligible goods that may accompany the traveler when departing from the Republic of China (R.O.C.) with a total sales value of NT$2,000 or more (VAT inclusive) on any single day at any authorized store that has been approved to display the Tax Refund Shopping (TRS) label for selling eligible goods and processing value-added tax (VAT) refunds, and who later takes the goods out of the R.O.C. within the specific deadline, may prior to the first departure from the R.O.C. file a claim for a refund on the VAT paid based on the following methods, in addition to using e-VAT refund machines or tax refund service counters at the airport/seaport.

1. Authorized TRS-labeled stores: Tax refund service counters set up by private operators at authorized stores to process VAT refunds on eligible goods purchased by foreign travelers.
2. On-site small-amount VAT refunds: A refund made by an authorized store approved by the private operator to process in-store VAT refunds and advance VAT refunds to a foreign traveler who has purchased eligible goods from that same store on the same day in an aggregate amount of NT$48,000 or less.
3. A foreign traveler entering the R.O.C on a temporary entry permit may file a VAT refund claim on a purchase of eligible goods at the international airport or international seaport. Travelers not departing via ferry (ship) shall file a VAT refund claim after processing the customs clearance prior to departure.