Foreign travelers, with the entry document, who make purchases of at least
NT$2,000 on the same day from the same designated stores with the "Taiwan Tax
Refund"-label are eligible to request the "Application Form for VAT Refund." To
claim the refund, they must apply at the port of their departure from the R.O.C.
within 90 days following the date of purchase, and they must take the purchased
goods out of the country with them.