Foreign passengers who purchase more than NT$3,000( VAT-inclusive price) of goods eligible for VAT refund on the same day and from the same authorized TRS-labeled store, and exit the Republic of China with the goods within thirty days from the date of purchase, may upon departure claim a refund on the VAT paid for the goods. If the total VAT refund is under NT$1,000 (Purching price could be about NT$21,000) on the same day and from the same authorized Cash Tax Refunds TRS, should apply directly to the store an on-site small amount VAT refund.