When vehicles are imported for use in research and development as specified in Sub-item 3 under Item 1, first paragraph of Article 12 of the Act, the Customs shall exempt them from taxation if a certificate issued by the Ministry of Economic Affairs is presented, with the wording “for R&D” noted on the Import and Commodity Tax Payment (Exemption) Certificate. Such vehicles may not apply for vehicle licenses.
The term "low chassis buses " as used Sub-item 2 under Item 1, first Paragraph of Article 12 of the Act means the low floor public bus whose specification is in accordance with the Safety Testing Criteria.
The term " engineering vehicles not running on public roads " as used Sub-item 3 under Item 1, first Paragraph of Article 12 of the Act refers to the following vehicles:
(1)Vehicles exceed the specifications of Article 38 of the Road Traffic Safety Regulations, Standards, may not apply for permits and run on public roads.
(2)Vehicles not used for passenger or freight can only use in port, at the warehouse, at the airport、in the workplace, and may not apply for permits and run on public roads.
When removing a vehicle from the manufacturer’s premises or importing a vehicle conforms to the preceding provision, the competent tax authority or the Customs shall note on the Commodity Tax Exemption Certificate or the Import and Commodity Tax Payment (Exemption) Certificate with the wording “may not apply for permits and run on public roads”.
The term "wheelchair accessible vehicle " as used in Paragraph 5 of Article 12 of the Act means rules for vehicles with the function to carry wheelchair users, as defined in Article 67 of the Vehicle Safety Testing Criteria.