Diplomatic Missions or Foreign Offices (DMFOs) and their eligible staff members may purchase Taiwan domestic vehicles on a tax-exempt basis for official or personal use, subject to the principle of reciprocity and applicant’s official status.
I. Request for Purchase Permission
DMFOs and its eligible members may request permission to purchase such vehicles by submitting a note verbale or official letter enclosed with the following:
1. Information specifying:
(1) whether the vehicle is for official or personal use.
(2) The make, year and model, engine size, and, if possible, vehicle ID Number (VIN) of the vehicle.
2. A copy of the applicant's MOFA ID Card:
(1) Head of mission’s, for official use.
(2) Eligible staff member’s, for personal use.
3. A copy of the Vehicle Purchase Quotation.
II. Application for Vehicle License Plate
The applying DMFOs and its eligible staff members shall apply for a vehicle license plate, either together with the “I. Request for Purchase Permission” submission above or after the purchase has been completed. For more information on vehicle license plate, please refer to the “3-6 Application for Vehicle License Plate” section.
III. Vehicle Tax Refund
For newly purchased vehicles, DMFOs and their eligible staff members applying for vehicle tax refund shall submit a note verbale or official letter enclosed with the following:
1. A copy of the applicant’s Vehicle Registration Certificate;
2. A copy of the vehicle's Commodity Tax Payment/Exemption Certificate;
3. A copy of the vehicle purchase receipt;
4. A copy of the applicant's MOFA ID Card:
(1) Head of mission’s, for official use.
(2) Eligible staff member’s, for personal use.
Please note that imported used vehicles do not qualify for tax refund.