Commodity Tax Act Article 12-6
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.
中文原文 貨物稅條例第12-6條
為防制老舊大型柴油車污染，改善空氣品質，自中華民國一百零六年八月十八日起至一百十五年十二月三十一日止，報廢符合下列規定之大客車、大貨車、大客貨兩用車、代用大客車、大型特種車，並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四十萬元。
但應徵稅額未達新臺幣四十萬元者，減徵稅額以應徵稅額為限：
一、於中華民國九十五年九月三十日以前出廠。
二、於中華民國九十五年十月一日至同年十二月三十一日出廠，且於九十五年九月三十日以前取得行政院環境保護署依八十八年七月一日或九十三年一月一日施行之交通工具空氣污染物排放標準核發之汽車車型排氣審驗合格證明。
前項減徵貨物稅案件之申請期限、程序、應檢附證明文件及其他相關事項之辦法，由財政部會同行政院環境保護署定之。
但應徵稅額未達新臺幣四十萬元者，減徵稅額以應徵稅額為限：
一、於中華民國九十五年九月三十日以前出廠。
二、於中華民國九十五年十月一日至同年十二月三十一日出廠，且於九十五年九月三十日以前取得行政院環境保護署依八十八年七月一日或九十三年一月一日施行之交通工具空氣污染物排放標準核發之汽車車型排氣審驗合格證明。
前項減徵貨物稅案件之申請期限、程序、應檢附證明文件及其他相關事項之辦法，由財政部會同行政院環境保護署定之。