Most major malls, like Taipei 101 or the Eslite Spectrum bookstores, have dedicated counters to process the refund on-site [24, 32].
Taiwan has a zero-tolerance policy for bringing in any meat products (including jerky or processed snacks), with immediate fines starting at NTD 200,000 [22]. Taiwan Duty Shopping
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
Pineapple cakes (brands like Chia Te or SunnyHills ), Alishan Oolong tea, and unique regional snacks are staple souvenirs [27, 32]. Customs & Duty Exemptions Most major malls