1.From 8 January 2021 to 7 January 2026, a person who scraps or exports his/her vehicle of the above type 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.
2. From 8 January 2021 to 7 January 2026, a person who scraps or exports his/her motorcycle 150cc cylinder volume 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 commodity tax of such a new motorcycle shall be reduced by NT$4,000. The registration of the used motorcycles scrapped or exported and the registration of new licenses for purchasing new motorcycles are not limited to the same person.