（Deleted）

The tax rates for all kinds of rubber tires are as follows:
1. Rubber tires for buses and trucks: taxed on an ad valorem basis at 10%.
2. All other rubber tires: taxed on an ad valorem basis at 15%.
3. Inner tubes, solid rubber tires, and rubber tires for use on man-powered/animal-powered vehicles and farming vehicles are exempt from the commodity tax.

The taxable amounts for cement and cement substitutes are as follows:
1. White or colored cement ........................................................NT$600/MT
2. Portland I cement ..............................................................NT$320/MT
3. Portland blast-furnace slag cement .............................................NT$280/MT
4. Cement substitutes and others ..................................................NT$440/MT
The so-called “cement substitutes” depicted in Subparagraph 4 of the preceding paragraph mean commodities made of lime, clay, or other stone or earth having hardening and strength properties that may be used in substitution of cement; the same definition applies to cement mixed with fly ashes or other stone or soil ashes.
The Executive Yuan has the right to adjust the tax amounts within 50% of the prescribed taxable amounts according to the actual situation encountered.

The tax rates for all kinds of factory machine-made cool drinks are as follows:
1. Diluted natural fruit/vegetable juice: taxed on an ad valorem basis at 8%.
2. Other beverage: taxed on an ad valorem basis at 15%.
Pure natural fruit juice, fruit syrup, concentrated fruit syrup, concentrated fruit juice and pure natural vegetable juice which are in compliance with the national standards are exempt from the commodity tax.
The so-called “factory machine-made cool drinks” in the first paragraph refer to either one of the conditions below:
1. The drinks are made at fixed premises and sealed in bottles (boxes, cans or barrels) using motor-driven or non-motor driven machinery.
2. The drinks are made at fixed premises where the raw materials or semi-finished products of the drinks are made using motor-driven or non-motor driven machinery and loaded into a vending machine for mixture and sale.
The cost of container for domestically produced beverage shall be deducted when calculating the ex-factory price.

Flat-glass which includes all kinds of flat-glass and glass bar that are polished or sand, colored or transparent, figured or engraved, polish-edged or nonpolish-edged, roll-edged or unroll-edged are taxed on an ad valorem basis at 10%. However, electrification glass and reinforced glass for used in producing molds are exempt from commodity tax.

Within five years from the effective date of this article, any domestic manufacturers or importers may apply for exemption from the commodity tax on the glass used exclusively for photovoltaic modules by submitting a statement promising not to sell or use such products for any other purposes as well as the certificate of usage issued by the competent industry authority.
The Executive Yuan shall, in six months before the exemption period expires, decide to extend or terminate the exemption period based on the actual situation.

Taxable items and taxable amounts for Oil/Gas are as follows:
1. Gasoline ........................................NT$6,830/KL
2. Diesel oil ......................................NT$3,990/KL
3. Kerosene ....................................... NT$4,250/KL
4. Fuel oil for aircraft ...........................NT$ 610/KL
5. Fuel oil ........................................NT$ 110/KL
6. （Deleted）
7. Dissolving oil...................................NT$ 720/KL
8. Liquefied petroleum gas .........................NT$ 690/MT
For mixtures of various oils as listed in the preceding paragraph, the tax rate shall be the rate of the major components.
The Executive Yuan has the right to adjust the tax amounts within 50% of the prescribed taxable amounts according to the actual situation encountered.

Taxable items and tax rates for electric appliances are as follows:
1. Refrigerators: taxed on an ad valorem basis at 13%.
2. Color television sets: taxed on an ad valorem basis at 13%.
3. Air conditioners: including all kinds of electric air conditioners that use electrical devices to control room temperature, taxed on an ad valorem basis at 20%. While central air conditioning systems composed of compressor, air conditioning box and fan coil are taxed on an ad valorem basis at 15%.
4. Dehumidifiers: including all kinds of electric dehumidifiers that use electrical devices to control room humidity, taxed on an ad valorem basis at 15%. However, the dehumidifiers for use in factories are exempt from the commodity tax.
5. Video recorders: including all kinds of machines that use electrical devices to record and play pictures and sounds such as television magnetic video and audio recorder and television magnetic video and audio reproducer, taxed on an ad valorem basis at 13%.
6. Record players: including all kinds of machines that use electrical devices to play records and tapes, taxed on an ad valorem basis at 10%. Hand-carry type record players smaller than 32 centimeters are exempt from commodity tax.
7. Audio recorders: including all kinds of audio recorders that use electrical devices to record and play sound, taxed on an ad valorem basis at 10%.
8. Stereophonic systems: dividable stereophonic components including turntable, tuner, amplifier with tuner, recorder, amplifier, speaker and other components, taxed on an ad valorem basis at 10%.
9. Electric ovens: including all kinds of machines that use electric-thermic or micro waves to cook foods, taxed on an ad valorem basis at 15%.
Commodities made of the commodities listed in the preceding paragraph and other non-taxable commodities, or combination of commodities listed in the preceding paragraph which are applicable to different tax rates, shall be taxed at the highest tax rates based on the total taxable value.
Air conditioners mentioned in Subparagraph 3 of the first paragraph, may be taxed based on major components according to rules prescribed by the MOF.

From June 15, 2023 to June 14, 2025, the commodity tax on new refrigerators, new air conditioners, and new dehumidifiers which are classified as first- or second-grade of the energy-efficient levels approved by the Ministry of Economic Affairs and are not for resale, returned, or exchanged shall be reduced by the maximum amount of NT$2,000 in accordance with the Commodity Tax Refund Table for the Refrigerator, the Air Conditioner, and the Dehumidifier.
The reduction of commodity tax in the preceding paragraph shall be claimed by purchasers.
The aforementioned Table and provisions of the preceding two paragraphs relating to the application period, procedures, documentary evidence, and other related matters for the reduction of the commodity tax shall be prescribed by the MOF in conjunction with the Ministry of Economic Affairs.

Taxable items and tax rates for vehicles are as follows:
1. Automobiles: including all kinds of automobiles, chassis and bodies of automobiles, tractors and trailers.
(1) Passenger sedans with fewer than 9 seats (including driver seat):
i Cylinder volume not exceeding 2,000cc: taxed on an ad valorem basis at 25%.
ii Cylinder volume exceeding 2,001cc: taxed on an ad valorem basis at 30%.
(2) Trucks, buses, and other vehicles: taxed on an ad valorem basis at 15%. From June 5, 2014 to December 31, 2024, low chassis buses, gas buses, hybrid oil and electric buses, electric buses, and rehabilitation buses for the disabled which were purchased and for which registration is completed, shall be exempted from commodity tax.
2. Motorcycles: including motorcycles, mopeds, and cycles fitted with an auxiliary motor are taxed on an ad valorem basis at 17%.
3. Vehicles imported for use in technical research and development, special purpose vehicles equipped with devices for exclusive use in security control and/or sanitary activities, mail transportation vehicles, tractors equipped with farming equipment, cargo trucks/cars for exclusive use in farmland, and engineering vehicles not running on public roads are exempt from tax.
“Vehicles imported for use in technical research and development” depicted in Subparagraph 3 of the first paragraph means vehicles imported for the purpose of new model development and design, functional system analysis, testing, improvement in terms of safety performance, energy conservation, or pollution control, or development and design of parts and components.
“Special purpose vehicles equipped with devices for exclusive use in security control and/or sanitary activities” described in Subparagraph 3 of the first paragraph includes the following:
1. Police cars, cars used in investigation and inspection, cars used in chasing and transporting criminals and suspects, fire engines, and breakdown lorries used for public safety purposes; and
2. Ambulances, medical vehicles, mobile-shower vehicles, spraying lorries, cesspool emptiers, garbage collectors, sanitizing vehicles, street sweepers, sewer and catch-basin cleaning trucks, sewer cleaning lorries, dog catching vehicles, and air quality testing vehicles used for public health purposes.
Electric-powered automobiles and motorcycles and hybrid electric vehicles are taxed at one-half (1/2) of the statutory tax rates. Hybrid electric vehicles shall be in conformity with the standard announced by the MOF.
From February 6, 2015 to December 31, 2024, wheelchair accessible vehicle which conforms to the Vehicle Safety Test Standard and were purchased, shall be exempted from the commodity tax.
However, owner of the tax exempt vehicle in the preceding paragraph for which registration was completed within 5 years must pay the original commodity tax when the vehicle is changed and teared down the equipment for carrying wheelchair.

The Commodity Tax for passenger sedans, trucks and dual-purpose vehicle with cylinder volume not exceeding 2,000c.c. which have been purchased and completed registration during the period from the effectiveness of this article to December 31, 2009 could be cut NT$30,000 each.
The Commodity Tax for motorcycles with cylinder volume not exceeding 150c.c. which have been purchased and completed registration during the period from the effectiveness of this article to December 31, 2009 could be cut NT$4,000 each.

(Deleted)

A passenger vehicle, with below 2000 cubic centimeter cylinder air displacement as provided in Item 1-1 of Subparagraph 1 of Paragraph 1 of Article 12 includes completely electric-operated passenger vehicle with maximum horsepower below 208.7 British system or 211.8 metric system. A passenger vehicle, with 2001 cubic centimeter cylinder air displacement as provided in Item 1-2 of Subparagraph 1 of Paragraph 1 of the same article includes completely electric-operated passenger vehicle with maximun horsepower above 208.8 British system or 211.9 metric system.
From January 28, 2017 to December 31, 2021, a person who purchases a completely electric-operated automobiles or motorcycles and completed registration shall be exempted from the Commodity Tax. However, the exempted tax amount of the electric-operated passenger vehicle shall be limited to NT$1.4 million taxable value, the excessive portion is not exempted.
The Executive Yuan may, in 6 months before the exemption period expired , decide to extend or terminate the exemption period based on actual situation.

A person who purchases a liquefied petroleum gas passenger vehicle and completed registration within 5 years from the effectiveness of this article, the commodity tax of such vehicle shall be reduced by NT$25,000.

From January 8, 2016 to January 7, 2021, a person who scraps or exports his/her passenger sedan, truck, or dual-purpose vehicle which had left the factory for at least 6 years and holds a license for the above vehicle for more than one year, or from January 8, 2021 to January 7, 2026, a person who scraps or exports his/her vehicle of the above type which had left the factory for at least 10 years and holds a license for the above vehicle for more than one year, within 6 months before or after the scrapping or export date, for the person purchasing a new vehicle of the above type and completes its registration, the maximum commodity tax of such a new vehicle shall be reduced by NT$50,000. From January 8, 2021, a person who scraps or exports his/he vehicle of the above type which had left the factory for at least 6 years and holds a license for the above vehicle for more than one year, within 6 months before the scrapping or export date as well as before January 7, 2021, for the person purchased a new vehicle of the above type and completed its registration, the commodity tax of such a new vehicle shall be the same as the aforementioned circumstance (be reduced the maximum commodity tax by NT$50,000).
From January 8, 2016, the provisions in the preceding paragraph shall apply to his/her spouse or a second-degree relative who purchases a new passenger sedan, truck or dual-purpose vehicle and completes registration.
From January 8, 2021 to January 7, 2026, a person who scraps or exports his/her motorcycle 150cc cylinder volume or below (hereinafter the used motorcycle) which had left the factory for at least 4 years, within 6 months before or after the scrapping or export date, for the person purchasing a new motorcycle and completes its registration, the commodity tax of such a new motorcycle shall be reduced by NT$4,000.
The registration of the used motorcycles scrapped or exported in accordance with the provisions of the preceding paragraph and the registration of new licenses for purchasing new motorcycles are not limited to the same person. Before January 7, 2021, a person who scraps or exports his/her used motorcycle within 6 months after the scrapping or export date, the person who purchases a new motorcycle as well as after January 8, 2021, for the person purchased a new motorcycle and completes registration, the commodity tax of such a new vehicle shall be the same as the aforementioned circumstance (be reduced the maximum commodity tax by NT$4,000).
The MOF shall join with the Ministry of Economic Affairs in formulating the regulations to determine the application period, procedures, documentary evidence and other related matters for such reduced/refund of Commodity Tax.

To control air pollution from very old heavy-duty diesel vehicles to improve air quality, between August 18, 2017 and December 31, 2026, a person who scraps his/her bus, heavy truck, huge passenger-cargo dual-purpose car, substitutional bus, or big-sized specially constructed vehicles which comply with one of the following conditions (1 or 2 below), purchases one of the aforementioned new vehicles, and completes its registration, shall be eligible to have the commodity tax on the new vehicle reduced by the maximum amount of NT$400,000. Where the commodity tax payable on the new vehicle is less than NT$400,000, it shall be calculated as the amount of commodity tax payable:
1. Released from the factory before September 30, 2006;
2. Released from the factory between October 1, 2006 and December 31, 2006 and has obtained the issuance of vehicle model’s emission Certificate of Conformity by the Environmental Protection Administration, Executive Yuan in accordance with the Vehicular Air Pollutant Emission Standards effective from July 1, 1999 or January 1, 2004.
The provisions of the preceding paragraph relating to the application period, procedures, documentary evidence, and other related matters for the reduction of the commodity tax shall be prescribed by the MOF in conjunction with the Environmental Protection Administration, Executive Yuan.