High-end cosmetics, luxury watches, and localized specialties like Kavalan Whiskey , which is often priced lower at airport "Sky Mart" duty-free counters than at retail stores downtown [25].
Most major malls, like Taipei 101 or the Eslite Spectrum bookstores, have dedicated counters to process the refund on-site [24, 32]. Taiwan Duty Shopping
For departing or transiting travelers, is the primary operator with a massive presence at Taoyuan International Airport (TPE) , Taipei Songshan Airport (TSA) , and downtown Taipei pre-order centers [33]. Ximending is the go-to for trendy apparel and
Ximending is the go-to for trendy apparel and local streetwear, while Wufenpu offers a vast wholesale clothing market for those looking for a bargain adventure [23, 24]. Alishan Oolong tea
Pineapple cakes (brands like Chia Te or SunnyHills ), Alishan Oolong tea, and unique regional snacks are staple souvenirs [27, 32]. Customs & Duty Exemptions