Regulations for the Collection of Commodity Tax Article 7
This English translation was last updated on 2023-02-23, but the Chinese text was amended on 2026-08-18. Later amendments may not be reflected in the translation — please refer to the Chinese text.
The term "low chassis buses" as used Sub-item 2 under Item 1, Paragraph 1 of Article 12 of the Act means the low floor public bus whose specification is in accordance with the attached table of Article 14 of the Vehicle Safety Type Approval Management Regulations.When vehicles are imported for use in research and development as specified in Item 3, Paragraph 1 of Article 12 of the Act, 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 "engineering vehicles not running on public roads" as used Item 1, Paragraph 1 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 not 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 other specific field, and may not apply for permits and not 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 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 not 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 attached table of Article 14 of the Vehicle Safety Type Approval Management Regulations.
中文原文 貨物稅稽徵規則第7條
本條例第十二條第一項第三款所定供研究發展用之進口車輛，海關應憑經濟部證明予以免稅，並在填發之進口與貨物稅完（免）稅證明書上加註供研究發展用，不得請領行車執照。
本條例第十二條第一項第三款所稱不行駛公共道路之各種工程車，指下列車輛：
一、超過道路交通安全規則第三十八條規定之限制，不得辦理登檢牌照及不行駛公共道路者。
二、非供乘人及載貨，僅得於港口、機場、倉庫、工地及其他特定場域內使用，且不辦理登檢牌照及不行駛公共道路者。
符合前項規定之車輛出廠或進口時，主管稽徵機關或海關應於貨物稅免稅照或進口與貨物稅完（免）稅證明書上加註不得辦理登檢牌照及不行駛公共道路字樣。
本條例第十二條第五項所稱載運輪椅使用者車輛，指符合車輛型式安全審驗管理辦法第十四條附表有關載運輪椅使用者車輛規定之車輛。
本條例第十二條第一項第三款所稱不行駛公共道路之各種工程車，指下列車輛：
一、超過道路交通安全規則第三十八條規定之限制，不得辦理登檢牌照及不行駛公共道路者。
二、非供乘人及載貨，僅得於港口、機場、倉庫、工地及其他特定場域內使用，且不辦理登檢牌照及不行駛公共道路者。
符合前項規定之車輛出廠或進口時，主管稽徵機關或海關應於貨物稅免稅照或進口與貨物稅完（免）稅證明書上加註不得辦理登檢牌照及不行駛公共道路字樣。
本條例第十二條第五項所稱載運輪椅使用者車輛，指符合車輛型式安全審驗管理辦法第十四條附表有關載運輪椅使用者車輛規定之車輛。