Goto Main Content

Select Folders:

Article Content

1.Sienged on April 21, 1986; Entered into force on April 21, 1986.
General Provisions

Article 1
Imported vehicles referred to in this Agreement shall denote th-
ose motor vehicles imported duty-free by AIT and its personnel
entitled to preferential treatment.

Duty-free Importation of Vehicles

Article 2
The number of vehicles which are imported duty-free to be owned
at any one time by AIT, and its personnel entitled to preferent-
ial treatment is provided as follows :
1 Official Vehicles
AIT shall be limited to 25 vehicles and two motorcycles. In t-
he event that these numbers are exceeded, application may be
made to CCNNA for adjustment of the maximum number.
2 Privately-owned Vehicles
Persons who qualify for preferential treatment are entitled to
one vehicle.

Article 3
No importation of vehicles of over three years ex-factory shall
be permitted without an approved waiver.

Article 4
No importaion of right hand drive vehicles shall be permitted.

Vehicle License Plates and Registration

Article 5
All types of vehicles are subject to registration in a prescrib-
ed form to be filed by AIT. Vehicle registration and license pl-
ates will be issued free of a11 charges.

Article 6
If foreign license plates were originally used on the vehicle i-
mported dutyfree, they shall be removed immediately upon entry.

Article 7
During the period of validity of a license, any inter-change of
license plates for official cars of the same organization or f-
or privately-owned cars of the same person shall be subject to
re-application for licenses. No unauthorized change of licenses
is permitted before documentation of change is complete.

Article 8
Vehicles and motorcycles shall be inspected in accordance with
local laws and regulations.

Article 9
When the originally issued license is no longer used on a vehic-
le, a cancellation of motor vehicle registration form shall be
completed by the owner.

Driver's License

Article 10
Personnel and members of their families who have attained the a-
ge of eighteen may apply for a driver's license.

Article 11
Any person who is the holder of a valid international driving p-
ermit issued in a foreign country desiring to drive a motor veh-
icle on a temporary basis shall have first obtained an endorsem-
ent on the license.

Article 12
If the applicant is the holder of a valid driver's license, a l-
ocal driver's license will be issued upon application without a-
ny examinations or charges.

Article 13
Any person who is the holder of a valid local driver's license
may be issued upon application, prior to departure, an internat-
ional driving permit.

Tax Free Petrol

Article 14
Tax-free petrol used for official vehicles and privately-owned
vehicles, within the limited number, shall be free of commodity
tax upon application. The maximum quantity of commodity tax-free
petrol purchaseable per month per vehicle shall be subject to t-
he approval of the competent authority according to the rules t-
hen existing.
Sale, Transfer and Export of Vehicles
Section 1 - Sale of Vehicles

Article 15
Application for sale of vehicle shall only be processed when the
vehicle concerned has been used for at least two years after im-
portation. However, such restriction shall not apply to the fol-
lowing cases :
1 The owner leaves AIT or departs Taiwan upon retirement or tra-
nsfer and the car has been used for at least half a year.
2 The owner is deceased.
3 The vehicle has been damaged beyond repair.
4 Personal car of the Director and the car has been used for one

Article 16
When a car owner who has been separated or retired from AIT is
permitted to remain in Taiwan, he may continue to use his duty-
free imported car, provided that he has paid the duty and relat-
ed taxes and dues and has applied through the organization conc-
erned for issuance of regular vehicle license plates.

Article 17
Application for sale of vehicle shall be filed together with the
required documents through AIT to the competent authority.

Article 18
Vehicles which are owned by AIT and its personnel and which have
been used for two years after importation shall be exempted from
payment of import duty and taxes by either buyer or seller when
being sold.

Article 19
The provisions under this Chapter shall be applicable to cases
where a vehicle is donated to an organization or person who is
not entitled to diplomatic or preferential treatment.

Article 20
Scrapped vehicles authorized to be sold shall be sold without p-
ayment of import duties and taxes by either buyer or seller. Ho-
wever, the assignee shall not be eligible to apply for any cate-
gory of license plates in order to use such scrapped vehicle.

Section 2 - Transfer of Vehicles

Article 21
Vehicles referred to in this Agreement may be transferred on ap-
plication to organizations or personnel entitled to duty-free i-
mport at any time.

Article 22
Transfer of vehicle shall be documented by application together
with the required documents filed through AIT to the competent

Section 3 - Exportation of Vehicles

Article 23
Vehicles may be exported as accompanied effects or by separate
shipment on application.

Article 24
Exported vehicles,whether as accompanied or unaccompanied effec-
ts, shall be documented by application together with the requir-
ed documents filed through AIT to the competent authority.


Article 25
All drivers and vehicles granted iicenses under this Agreement
shall comply with all local traffic laws and regulations.

Article 26
In addition to the rules governing the importation of vehicles,
all persons entitled to preferential treatment and with family
staying at the place of work will be entitled to purchase one-
locally-manufactured vehicle per adult family member without pa-
yment of any taxes or fees.
This Agreement shall enter into force on the date of signature,
provided, however, that the provisions governing tax exemption
shall be effective as of September 8,1984.
Done at Taipei, on this 21 day of April, 1986
For the Coordination Council
for North American Affairs
Chief, Administrative Div.
For the American Institute
in Taiwan
Chief, Administrative Services