Diplomatic Missions or Foreign Offices (DMFOs) and their eligible staff members may sell their vehicles on a tax‑exempt basis for official or personal use, subject to the principle of reciprocity and applicant’s official status.
I. Acquisition of Vehicle Safety Type Approval
In accordance with the Vehicle Safety Type Approval Management Regulations, A Vehicle Safety Type Approval Certificate is required when intending to sell duty-free vehicles manufactured after 2012. For vehicles manufactured before 2012, please contact the Department of Protocol in advance for further instructions. Additional information may be obtained from the Vehicle Safety Certification Center (VSCC).
In addition, all vehicles intended for sale must complete inspections required under applicable regulations of the Ministry of Environment and the Ministry of Economic Affairs, prior to the sale procedure.
II. Cancellation of Vehicle License Plate
For the sale of duty-free vehicles bearing tax-exempt license plates, the existing vehicle license plate must first be cancelled. For such circumstances, a note verbale or official letter shall be submitted enclosed with the following information:
1. Information specifying:
(1) whether the vehicle is for official or personal use.
(2) The make, year, model, engine size, and, if possible, vehicle ID Number (VIN) of the vehicle.
2. Two (2) completed copies of the Vehicle Registration Modification Form, each form bearing the official seal of the applying DMFO;
3. Four (4) completed copies of the Application Form for Sale (or Donation) of Duty-Free Vehicles, each form bearing the official seal of the applying DMFO;
4. A copy of the applicant’s Vehicle Registration Certificate;
5. A copy of the vehicle's Customs Duty Payment/Exemption Certificate for Vehicles issued by the R.O.C. Customs Office;
6. A copy of the Vehicle Safety Type Approval, where applicable;
7. A completed Transfer Agreement or the Bill of Sale;
8. A completed Vehicle Buyer's Affidavit;
9. A copy of both the seller's and the buyer's ID cards:
(1) DMFO Staff Member: MOFA ID Card.
(2) Taiwanese National: National ID Card.
(3) Foreign Nationals: Alien Resident Certificate (ARC).
(4) Company: a copy of the Company Registration Approval Letter, and the most recent Certification of Business Tax Status.
10. Two (2) completed copies of the Vehicle Transfer Registration Form.