Purchases of over NT$3000 at stores with a TRS (tax refund symbol) are eligable to issue you an "Application Form for Claiming VAT Refund by Foreign Passengers Purchasing Goods Eligible for VAT Refund". This form enables the foreign traveller to reclaim the local 5% VAT (sales) tax on those purchases at the airport or seaport before leaving the country.
The purchase must be at a qualified TRS store, and the purchases totalling more than NT$3000 must be made on the same day. When making the purchase, show your passport and inform the clerk. Your details will noted down and you will be asked to visit another counter at the store, where you will be issued your "Application Form for Claiming VAT Refund by Foreign Passengers Purchasing Goods Eligible for VAT Refund".
When leaving the country at the airport or seaport, present the collected forms plus original receipts (uniform tax invoices) to the "Foreign Passenger VAT Refund Service Counter" of the customs service. They will issue you a "VAT Refund Assessment Certificate", which is then to be taken to a designated bank located in the airport or seaport.
Of course, be sure to prepare extra time for this procedure. Also, items that cannot be carried upon the plane (due to size, legality or safety reasons) will not be considered qualified for the refund.
