Commodity Tax Act Article 12-5
From the taking effect of amendments to these provisions made on August 29, 2025 to December 31, 2030, where a person purchases a new passenger sedan with cylinder volume of 2,000cc or below and completes its registration, the maximum commodity tax of such a new vehicle shall be reduced by NT$50,000. Where the commodity tax payable on the new vehicle is less than NT$50,000, it shall be calculated as the amount of commodity tax payable.From January 8, 2021 to December 31, 2030, a person who scraps or exports his/her passenger sedan, truck, or dual-purpose vehicle which had left the factory for at least 10 years and holds a license for the above vehicle for more than one year, within 6 months before or after the scrapping or export date, for the person purchasing a new vehicle of the above type and completes its registration, the maximum commodity tax of such a new vehicle shall be reduced by NT$50,000. A person who satisfies the requirements prescribed in the preceding paragraph may add said reduction to the reduced amount. Where the commodity tax payable on the new vehicle is less than NT$100,000, it shall be calculated as the amount of commodity tax payable.The provisions in the preceding paragraph shall apply to his/her spouse or a second-degree relative who purchases a new passenger sedan, truck, or dual-purpose vehicle and completes registration.From the taking effect of amendments to these provisions made on August 29, 2025 to December 31, 2030, where a person purchases a new motorcycle with cylinder volume of 150cc or below and completes its registration, the maximum commodity tax of such a new vehicle shall be reduced by NT$2,000. Where the commodity tax payable on the new vehicle is less than NT$2,000, it shall be calculated as the amount of commodity tax payable.From January 8, 2021 to December 31, 2030, a person who scraps or exports his/her motorcycle with cylinder volume of 150cc or below (hereinafter the used motorcycle) which had left the factory for at least 4 years, within 6 months before or after the scrapping or export date, for the person purchasing a new motorcycle and completes its registration, the maximum commodity tax of such a new motorcycle shall be reduced by NT$4,000. A person who satisfies the requirements prescribed in the preceding paragraph may add said reduction to the reduced amount. Where the commodity tax payable on the new vehicle is less than NT$6,000, it shall be calculated as the amount of commodity tax payable.The registration of the used motorcycle scrapped or exported in accordance with the provisions of the preceding paragraph and the registration of new licenses for purchasing new motorcycles are not limited to the same person.The MOF shall join with the Ministry of Economic Affairs in formulating the regulations to determine the application period, procedures, documentary evidence, and other related matters for such reduced/refund of commodity tax.
中文原文 貨物稅條例第12-5條
自中華民國一百十四年八月二十九日修正之本條文施行之日起至一百十九年十二月三十一日止，購買汽缸排氣量在二千立方公分以下小客車並完成新領牌照登記者，該小客車應徵之貨物稅每輛減徵新臺幣五萬元。
但應徵稅額未達新臺幣五萬元者，減徵稅額以應徵稅額為限。
自中華民國一百十年一月八日起至一百十九年十二月三十一日止，報廢或出口登記滿一年且出廠十年以上之小客車、小貨車、小客貨兩用車，於報廢或出口前、後六個月內購買上開車輛新車且完成新領牌照登記者，該等新車應徵之貨物稅每輛減徵新臺幣五萬元；購買之新車符合前項規定者，應加計該項規定減徵稅額。
但應徵稅額未達減徵金額之合計數者，減徵稅額以應徵稅額為限。
配偶或二親等以內親屬購買新小客車、小貨車、小客貨兩用車且完成新領牌照登記者，適用前項規定。
自中華民國一百十四年八月二十九日修正之本條文施行之日起至一百十九年十二月三十一日止，購買汽缸排氣量在一百五十立方公分以下機車並完成新領牌照登記者，該機車應徵之貨物稅每輛減徵新臺幣二千元。
但應徵稅額未達新臺幣二千元者，減徵稅額以應徵稅額為限。
自中華民國一百十年一月八日起至一百十九年十二月三十一日止，報廢或出口出廠四年以上汽缸排氣量一百五十立方公分以下機車（以下簡稱中古機車），於報廢或出口前、後六個月內購買新機車且完成新領牌照登記者，該新機車應徵之貨物稅每輛減徵新臺幣四千元；購買之新機車符合前項規定者，應加計該項規定減徵稅額。
但應徵稅額未達減徵金額之合計數者，減徵稅額以應徵稅額為限。
依前項規定報廢或出口中古機車之車籍登記與購買新機車之新領牌照登記，不以同一人為限。
本條減徵貨物稅案件之申請期限、申請程序、應檢附證明文件及其他相關事項之辦法，由財政部會同經濟部定之。
但應徵稅額未達新臺幣五萬元者，減徵稅額以應徵稅額為限。
自中華民國一百十年一月八日起至一百十九年十二月三十一日止，報廢或出口登記滿一年且出廠十年以上之小客車、小貨車、小客貨兩用車，於報廢或出口前、後六個月內購買上開車輛新車且完成新領牌照登記者，該等新車應徵之貨物稅每輛減徵新臺幣五萬元；購買之新車符合前項規定者，應加計該項規定減徵稅額。
但應徵稅額未達減徵金額之合計數者，減徵稅額以應徵稅額為限。
配偶或二親等以內親屬購買新小客車、小貨車、小客貨兩用車且完成新領牌照登記者，適用前項規定。
自中華民國一百十四年八月二十九日修正之本條文施行之日起至一百十九年十二月三十一日止，購買汽缸排氣量在一百五十立方公分以下機車並完成新領牌照登記者，該機車應徵之貨物稅每輛減徵新臺幣二千元。
但應徵稅額未達新臺幣二千元者，減徵稅額以應徵稅額為限。
自中華民國一百十年一月八日起至一百十九年十二月三十一日止，報廢或出口出廠四年以上汽缸排氣量一百五十立方公分以下機車（以下簡稱中古機車），於報廢或出口前、後六個月內購買新機車且完成新領牌照登記者，該新機車應徵之貨物稅每輛減徵新臺幣四千元；購買之新機車符合前項規定者，應加計該項規定減徵稅額。
但應徵稅額未達減徵金額之合計數者，減徵稅額以應徵稅額為限。
依前項規定報廢或出口中古機車之車籍登記與購買新機車之新領牌照登記，不以同一人為限。
本條減徵貨物稅案件之申請期限、申請程序、應檢附證明文件及其他相關事項之辦法，由財政部會同經濟部定之。