The tax refund available at health and beauty stores is provided under the Tax Refund Shopping (TRS) scheme, which aims to encourage tourist spending. Under this scheme, foreign travelers whose purchases exceed the minimum spending requirement at specific stores in Taiwan are eligible to apply for a refund of the value-added tax (VAT), either at the point of purchase or upon departure from Taiwan.

By contrast, duty-free shops located within the controlled zone of Taiwan's international airports primarily serve outbound and transit passengers, regardless of nationality. Goods sold at these shops are exempt from customs duty, commodity tax, value-added tax (VAT), and tobacco and alcohol tax at the time of purchase. These bonded duty-free shops are established to facilitate shopping for international travelers and operate under a system different from the Tax Refund Shopping (TRS) scheme described above.