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.