Hybrid electric vehicles which meet the following conditions shall be taxed one-half of the statutory tax rates in pursuant to Subparagraphs 1 and 2 of Paragraph1 , Article 12 of the Commodity Tax Act：
(A) Less than NT $1 million taxable value.
(B) Below 3,000 cc cylinder volume .
(C)Not less than 19 km / liter fuel waste value .
(D)Less than 120 grams / km carbon emissions volume.