Keelung Customs (KLC) stated that in recent days, there have been inquiries from the public about whether purchasing a regular vehicle that has been taxed and registered a new license plate, and subsequently modifying it into a vehicle for wheelchair users would qualify for the exemption of commodity tax.

KLC explained that according to Article 12, Paragraph 5 of the Commodity Tax Act, and Article 7, Paragraph 5 of the Regulations for the Collection of Commodity Tax, from February 6, 2015 to December 31, 2024, people who purchase vehicles for wheelchair users that meet the safety inspection standards for vehicles for wheelchair users, and complete the registration of the new license plate can apply for the exemption of commodity tax. Vehicles for wheelchair users refer to vehicles that meet the standards of the attachment No. 67 attached to Article 14 of the Vehicle Safety Type Approval Management Regulations. Therefore, to meet the conditions for commodity tax exemption, the vehicles for wheelchair users should meet the safety inspection standards for vehicles for wheelchair users, and the installation of wheelchair lifting equipment should be completed before the new license plate is registered.

KLC emphasized that according to Article 12, Paragraph 5 of the Commodity Tax Act, the prerequisite for exemption from commodity tax is the purchase of vehicles meeting the safety inspection standards for vehicles for wheelchair users. Therefore, purchasing a regular vehicle and subsequently modifying it into a vehicle for wheelchair users does not comply with the exemption criteria for commodity tax. As a result, it cannot be used to apply for a refund of commodity tax. For more information, feel free to contact the import offices of KLC (Import Division at (02)24202951, Wudu Branch at (02)86486220, Bali Branch at (02)86305427 ext. 120, Taoyuan Branch at (03)3558220).