National with “moved out” household registration - Military service exemption

My 18 year old son wants to visit Taiwan this year to see relatives and childhood friends. He has dual nationality, including Taiwanese citizenship. He lived in Taiwan for 4 years, but his household registration expired about a year ago. He’s been living outside Taiwan for about 3 years now.

What’s the process to get an exemption for military service? Is it easy? Have there been any changes recently?

You have to make sure he gets the Overseas Compatriot Identity Endorsement, a proof that he is an expat, at one of the Taipei Economic and Cultural Representative Offices. Otherwise it doesn’t really matter how long he has lived outside of Taiwan. Then your son has to make sure he doesn’t stay in Taiwan over 183 days cumulatively per year.

https://www.ocac.gov.tw/OCAC/Eng/FAQ/List.aspx?nodeid=456

https://www.boca.gov.tw/cp-31-25-2c4c1-1.html

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Points 3 onwards of this thread explains this Overseas Compatriot endorsement in some detail. But your son is not a NWOHR, his HHR is only in a moved out/inactive state:
https://www.reddit.com/r/taiwan/comments/o0j206/getting_household_registration_a_guide_for/

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Interesting that you can avoid military service with a $10 million NT investment.