The Taiwanese Government is considering a proposal which will allow foreign tourists to receive tax rebates directly over the counter at department stores, rather than at airports upon departure. Currently, foreign tourists who spend NT$3,000

($92) or more in the same shop with a tax return shopping (TRS) logo and take the goods out of the country within 30 days are eligible for the tax rebate at the airport upon departure.
At the same time the government is also considering reducing the minimum capitalisation requirement to open a duty free store from NT$100m ($3m) to NT$50m ($1.5m).