Direction 1
The Recovery of duties and taxes on the sale of motor vehicles imported under duty exemption by diplomatic institutions or personnel stationed in the Republic of China shall be governed by these directions.
Direction 2
When submitting the application for sale of imported motor vehicles subject to duty exemption to the competent authorities, the agency for which the car owner works shall fill in four copies of the “Application Form for Sale of Motor Vehicles by Diplomatic Institutions or Personnel Stationed in ROC” together with a letter of commitment produced by the transferee. The letter of commitment shall be submitted to the police precinct by the transferee for comments and verification of the name and address of the transferee.
Direction 3
After accepting the documents set out in Point two, the competent authority shall specify the results of review in the duplicates of the application upon approval. Duplicate one will be issued to the agency for which the previous car owner works for the transferee to pay the duties and taxes to the Customs Office of origin (or the Customs Office near the residence of the transferee upon the approval of the Customs Office of origin); duplicate two will be sent to the said Customs Office together with the letter of commitment; duplicate three will be sent to the local motor vehicle supervision agency.
The competent authority shall specify in Duplicate One and two of the aforementioned application forms “The sale of the motor vehicle conforms to the relevant requirements. Please recover the relevant duties and taxes” or “The sale of the motor vehicles conforms to the requirements and the proviso provided for in Article 35 of the Regulations Governing the Use and Disposal of Motor Vehicles Imported by Diplomatic Institutions or Personnel Stationed in ROC. Please waive the relevant duties and taxes.” Where applying for the sale of discarded motor vehicles, the competent authority shall, basing on the certificate of revocation of the plate issued by the local motor vehicle office, specify in each of the duplicates “The sale of discarded motor vehicle has been approved. Please recover the relevant duties and taxes”, and shall specify in Duplicate Three “The plates shall be issued after verifying the duty memo (except for duty-exemption cases) and the certificate of paying Customs duty and commodity tax.” The above statements shall be accompanied by the seals of the competent authority, or special stamps designated by the competent authority and recordated by the Customs Authority.
Direction 4
The Customs Authority will issue a Customs Duty Memo for Import/Export and a Certificate of Paying (Waiving) Customs Duty and Commodity Tax (for motor vehicle) after verifying the motor vehicle against the Import Declaration and the verification document issued by the competent authority submitted by the transferee. Provided, the information of the motor vehicle is provided in detail and verified correct by the Customs Authority, the examination of the motor vehicle may be exempted; while the Customs Authority shall affix a stamp “The motor vehicle is revoked, and shall not apply for the plate” on the said certificate.
Direction 5
After paying the relevant duties and taxes to the Customs Authority, the transferee shall apply to the Motor Vehicle Office for a new license plate by producing the aforesaid duty memo and Proof of Importation. The Motor Vehicle Office shall notify the competent authority and the Customs Authority respectively to close the case after the license plate is issued.
Direction 6
When processing the application for a new license plate due to the sale of motor vehicle under duty exemption, the local Motor Vehicle Office shall, in the first place, verify the motor vehicle against the duplicate of the application approved for sale originally submitted to the Motor Vehicle Office by the competent authority, the Customs Duty Memo and the Proof of Importation or the Permit for Transfer issued by the Customs Authority. The Motor Vehicle Office may not process the transfer of the motor vehicle if the transferee has not obtained the Certificate of Paying Duties and Taxes due to the failure to pay the duties, and may not issue a temporary license plate. The Motor Vehicle Office shall report to the Police Authority to check the source of the license plate if such plate is found.
Direction 7
If the transferee fails to pay the duties and taxes to the designated Customs Office within one week after the sale of the motor vehicle is approved by the competent authority, the Customs Office shall immediately notify the transferee to pay the customs duties within the period set out in the Customs Act. If the transferee fails to pay the duties within the period set out in the notice issued by the customs authority, the Customs Authority shall notify the original Police Authority that has verified the certificates to detain the motor vehicle.
Direction 8
When any motor vehicle imported under duty exemption is transferred without remuneration to any institution or personnel that are not entitled to diplomatic privileges or duty exemption, the import duties and taxes shall be collected in accordance with the Customs Act and other relevant regulations.
Direction 9
Where motor vehicles imported under duty exemption are sold without prior approval by the competent authority or the duties are not duly paid within the time limit after being approved to sell, in addition to notifying the agency for which the previous car owner works to apply for the revocation of the license plate of the said vehicle, the authority concerned shall deal with the cases pursuant to the Customs Act and other relevant regulations.
Direction 10
In order to control the importation of motor vehicles under duty exemption and prevent their unauthorized sales, the competent authority shall scrutinize the necessity of importation at the time of filing declarations, and may conduct auditing measures whenever necessary. The competent authority may request the agency for which the car owner works to provide the relevant information of the motor vehicle.