Chapter 1 General
Article 1
The Regulations herein are set forth in accordance with Article 36 of the Commodity Tax Act (hereunder referred to as “the Act”).
Article 2
Unless otherwise provided for, the registration, certification and taxation of taxable goods, whether domestically produced or imported from abroad, shall be governed by the Regulations herein.
The term “produced” as used in the Act and the Regulations includes producing, manufacturing, packaging, modifying, remanufacturing, adding and other similar acts.
Article 3
“Rubber tires for buses and trucks” specified in Item 1, Article 6 of the Act refers to tires with an inner tube of 43.18 cm (17 inches) or more in diameter.
Article 7
The term "low chassis buses" as used Sub-item 2 under Item 1, Paragraph 1 of Article 12 of the Act means the low floor public bus whose specification is in accordance with the attached table of Article 14 of the Vehicle Safety Type Approval Management Regulations.
When vehicles are imported for use in research and development as specified in Item 3, Paragraph 1 of Article 12 of the Act, Customs shall exempt them from taxation if a certificate issued by the Ministry of Economic Affairs is presented, with the wording “for R&D” noted on the Import and Commodity Tax Payment (Exemption) Certificate. Such vehicles may not apply for vehicle licenses.
The term "engineering vehicles not running on public roads" as used Item 1, Paragraph 1 of Article 12 of the Act refers to the following vehicles:
(1)Vehicles exceed the specifications of Article 38 of the Road Traffic Safety Regulations, Standards, may not apply for permits and not run on public roads.
(2)Vehicles not used for passenger or freight can only use in port, at the warehouse, at the airport, in the workplace, and other specific field, and may not apply for permits and not run on public roads.
When removing a vehicle from the manufacturer’s premises or importing a vehicle conforms to the preceding provision, the competent tax authority or Customs shall note on the Commodity Tax Exemption Certificate or the Import and Commodity Tax Payment (Exemption) Certificate with the wording “may not apply for permits and not run on public roads”.
The term "wheelchair accessible vehicle" as used in Paragraph 5 of Article 12 of the Act means rules for vehicles with the function to carry wheelchair users, as defined in attached table of Article 14 of the Vehicle Safety Type Approval Management Regulations.