The TRA is limited in its ability to develop its tourism capabilities. However, it has enthusiastically developed sales of railway cultural mementos, souvenirs, and food over the past few years. This line of business has become a new "cash cow." Last year the Taiwan Railway Catering Service Department earned nearly NT $ 1.7 billion in yearly revenue, and railway lunchboxes alone earned close to NT $ 300 million.
雖然台鐵在觀光功能上受限於體質無法施展開來，但鐵道文物、紀念品、餐飲等副產品在鐵道文化被炒得沸沸揚揚的這幾年間，卻也成為台鐵新的「金母雞」，鐵路局餐旅總所去年一年的總營業額就將近十七億台幣，而單單鐵路便當就賺進近三億元。