Regulations Governing Duty Exemption of Goods Imported by Foreign Diplomatic Institutes in the Republic of China and Their Personnel Article 6

Unless otherwise provided in an agreement or a protocol or approved by the Ministry of Foreign Affairs as a special case, the quantity eligible for duty exemption of the vehicles imported by the foreign diplomatic institutes in the Republic of China for official or private use shall be governed by the following provisions:1. The quantity of vehicle for official use:(1) The quantity is limited to three for an embassy, and two for a legation. However, in the case of no other staff at the embassy or legation, the quantity is limited to one.(2) The quantity is limited to one for a consulates-general, consulate, and vice consulate.(3) The quantity for the institutes in Subparagraph 2, Paragraph 1 of Article 3 shall be determined and approved by the Ministry of Foreign Affairs.2. The quantity of motorcycle for official use:(1) The quantity is limited to two for an embassy or a consulate. However, in the case of no official staff recognized by the Ministry of Foreign Affairs at the embassy or consulate, the quantity is limited to one.(2) Unless otherwise provided or special permit granted, the quantity is limited to one for the other institutes entitled to diplomatic privileges or privileged treatment.3. The quantity of vehicle for private use: The quantity is limited to two per household of ambassadors, envoys, counselor (consul general included), official military attache, and department heads of branch offices equivalent to aforementioned status with their dependants living with them. The quantity for all the other diplomatic personnel entitled to privileged treatment in the Republic of China is limited to one per household.
中文原文 駐華外交機構及其人員進口用品免稅辦法第6條
駐華外交機構與人員免稅進口公用或自用車輛數量,除條約、協定另有規定或外交部專案核准者外,依下列之規定辦理。
一、公務汽車(一)大使館以三輛為限,公使館以二輛為限。
但無館員者以一輛為限。
(二)總領事館、領事館、副領事館,均以一輛為限。
(三)第三條第一項第二款所稱之機構,其公務汽車依外交部核定之數量為限。
二、公務機器腳踏車(一)使領館以二輛為限。
但無外交部認定之正式館員者,以一輛為限。
(二)其他享受外交或特權待遇之機構,如無特別規定或特許時,均以一輛為限。
三、自用車輛在華享受特權待遇之外交人員,除大使、公使、參事(含總領事)、正武官及相當階級之分署辦公之單位主管並有眷屬隨在任所者,每戶以二輛為限;其餘人員,每戶以一輛為限。

English translation for reference only; the Chinese text prevails. Not legal advice.