Taiwan will include L category for new models from 2017 onwards. The conditions are the same as for 4 wheeled vehicles, disregarded the fact that rolling sound emissions from 2 wheelers is less compared to 4 wheelers. It is important to clearly distinguish between all vehicles that are covered by category L, as some of them are quite similar to M/N while others are completely different. Taiwan will deliver experience form their market . IMMA requires evidence that 2 wheelers need to be covered by QRTV legislation. The risk of driver annoyance is higher compared to M and N category vehicles. ISO mentioned that the test procedures have been developed not taking into account 2 wheelers and that there is no experience with regards to testing of those vehicles available. A complete revision is necessary.