The manufacturers and the importers may apply for reduction of commodity tax for new heavy-duty vehicles if the following conditions are met:
1.A person who scraps his/her old heavy-duty vehicle between August 18, 2017 and December 31, 2022.
2.A person who purchases his/her new heavy-duty vehicle and completes its registration between August 18, 2017 and December 31, 2022.
3.The old and new heavy-duty vehicles are registered to the same person.
Before the implementation of the amended Regulations on June 13, 2019, manufacturers and importers, who have been approved for reduction or refund of commodity tax of NT$50,000 by the National Taxation Bureau or Customs on such new heavy-duty vehicle in accordance with the Act amended and promulgated on November 22, 2017, may apply for the refund in difference in commodity tax of said new heavy-duty vehicle in accordance with the time limit stipulated in Paragraph 2, Article 4. Where the commodity tax payable on the new heavy-duty vehicle is more than NT$400,000, the amount of commodity tax payable shall be calculated as NT$400,000.