Aliens Purchasing New Refrigerators, Air Conditioners and Dehumidifiers Are Eligible to Claim Commodity Tax Refund

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Mr. Wang called to ask whether his foreign friend who just purchased a new dehumidifier is eligible to apply for a commodity tax refund.
From 15 June 2021 to 14 June 2023, the commodity tax on new refrigerators, new air conditioners, and new dehumidifiers, which are classified as first- or second-grade of the energy-efficient levels approved by the Ministry of Economic Affairs and are not for resale, returned, or exchanged, shall be reduced by NT$2,000 at most in accordance with the Commodity Tax Refund Table for the Refrigerator, the Air Conditioner, and the Dehumidifier. Furthermore, the above reduction of commodity tax shall be claimed by purchasers within 6 months from the next day of purchase.
The National Taxation Bureau of the Southern Area, Ministry of Finance explained that Taiwanese and alien purchasers alike are eligible to claim the aforementioned commodity tax refund. Aliens are required to provide a photocopy of the passport or the alien residence certificate and the uniform invoice or the receipt indicating the brand, name, and model of the product when submitting the specified application to the National Taxation Bureau.
For additional information, please feel free to contact us through our toll-free number 0800-000-321 (from Monday to Friday, 8 A.M. to 5 P.M.). We are at your service.

Press Release Contact: Ms. Hsieh,
Sales Tax Division
TEL: 06-2298046

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=543a74bf062a49459776ee437906391f