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.