To control air pollution from old heavy-duty diesel vehicles to improve air quality, between 18 August 2017 and 31 December 2022, 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:
produced out of the factory before 30 September 2006;
produced out of the factory between 1 October 2006 and 31 December 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 1 July 1999.
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 Ministry of Finance in conjunction with the Environmental Protection Administration, Executive Yuan.