Remediation fee should only be paid for the imported materials that are listed as regulated substances. Domestic purchases are considered for trade and usage purposes and are exempt from remediation fee. Additionally, there is no exemption ratio for the imported materials, and the full amount of the fee must be paid.

According to Article 3 of the fee collection regulations, the materials specified in the announcement by the Environmental Management Administration (EMA) are subject to remediation fee upon importation. Unless exempted according to Article 11 of the fee collection regulations, there are no provisions for waiver of the remediation fee.

According to Article 9 of the Fee Collection Guidelines, if the payer has already paid the pollution control fee for imported substances and intends to export them, the payer may submit an export refund application (WM-30) electronically via the internet, along with the import and export declaration forms and original receipts of the pollution control fee paid. The payer can apply for a refund of 70% of the pollution control fee already paid, which will be credited towards future fees. The refund application must be submitted no later than the end of the second quarter after the exportation.

All imported designated substances are subject to pollution control fee, and therefore, coal imports must be fully paid.

However, to avoid double collection, the declaration method is as follows:

1. Coal used for power generation is subject to pollution control fee.
2. Coal used for coking, which is a raw material for steel ingots, is exempt from declaring and paying pollution control fee, as the steel ingots have already paid the fee.
3. The fee payer must keep relevant records (such as import customs declarations, input and output reports) for on-site audits to verify the correctness of the declaration.

According to the current fee regulations, only imported materials that have already paid pollution control fee and are subsequently exported are eligible for export refund. Finished products are not eligible for export refund.

Both imported copper and domestically produced copper by the aforementioned domestic companies are subject to payment of copper pollution control fee.

According to the charging regulations, any individual or entity who imports or produces copper is required to declare the remediation fee. To avoid duplicate collection of remediation fee for the same batch of copper during both importation and production, the declaring party can deduct the weight of copper that has already been subjected to remediation fee as raw material for refining when making the declaration.

According to the fee collection regulations implemented in July 2017, if the waste generated from the delivery note declared in the designated online reporting system of the central competent authority corresponds to any of the 66 waste codes listed in Appendix 2, it is subject to remediation fee collection and needs to be declared.

According to Article 9 of the fee collection regulations, if a payer has already paid pollution control fees for imported substances and wishes to apply for a refund upon export, the payer may fill out an export refund application form (WM-30) based on the actual quantity of exports in the previous quarter, either manually or through online transmission. The application should be accompanied by the import and export declaration forms, as well as the receipt of the previously paid pollution control fees. The payer is eligible to receive a refund of 70% of the previously paid pollution control fees, which can be credited towards future fee payments.

The fee collection regulations will be implemented starting from July of the year 106. Based on the principles of streamlining government procedures and facilitating tax collection, Article 4 of the fee collection regulations stipulates that financial institutions designated by the central competent authority can collect the Soil and Groundwater Remediation Fund.

After filling out the Soil and Groundwater Remediation Fund declaration form in the format specified by the central competent authority, and obtaining the payment receipt and the statistical report on the amount of material generated or the import declaration for the material, the declaration can be completed by transmitting the forms and documents online to the central competent authority.

Article 4 of the fee collection regulations stipulates that designated financial institutions can collect the Soil and Groundwater Remediation Fund on behalf of the central competent authority. After filling out the Soil and Groundwater Remediation Fund declaration form in the format specified by the central competent authority, and obtaining the payment receipt and the statistical report on the amount of material generated or the import declaration for the material, the declaration can be completed by transmitting the forms and documents online to the central competent authority. However, if approved by the central competent authority, the declaration can also be made in writing.

If the declaration information has not been submitted yet, you can directly make modifications; if the declaration information has already been submitted, you can contact the reviewing center at (02)2768-9831 to request changes or to re-open the editing permission for the submitted declaration, and then resubmit the declaration form after the necessary modifications have been made by the declarant.

The online declaration process is designed for convenience and does not require the attachment of import customs clearance or production data, nor the submission of copies of payment receipts.

The system data is backed up daily, so vendors do not need to worry about any loss of data in the database.

If there is no import/production this quarter, please enter the material type code as 99-999, and enter the date or manufacturing period as the first day of the current quarter (e.g. for Q2 of year 109, enter 1090401). It is recommended to still submit the declaration online to maintain complete declaration records.

There is no handling fee for payment in cash at major convenience stores nationwide with a paper payment slip, or for online banking transfer, ATM transfer, or online ATM transfer via China Trust Bank account.

According to the letter with reference number Taiwan Tax Letter No. 10600547140 issued by the Ministry of Finance on March 21, 106th year (2017) and Taiwan Tax Letter No. 11000693720 issued by the National Taxation Bureau on November 9, 110th year (2021), the payer may report the expenses with the receipt or obtain a valid proof of payment (such as online remittance proof, declaration data, and electronic payment receipt) provided by the collection agency for tax deduction purposes. Please keep the relevant documents properly. In case of loss, valid proof of payment such as online remittance proof, declaration data, and electronic payment receipt must be provided.

The information about payment methods will be published on the "Soil and Groundwater Pollution Remediation Fee Online Declaration and Inquiry System" at the website: https://sgwb.moenv.gov.tw/sgwfundo/

For any further inquiries or assistance, you may contact the personnel in charge of Soil and Groundwater Pollution Remediation Fee at the Environmental Management Administration (EMA), or the consultation hotline at 02-27689831 or 02-27689841. For inquiries related to system operation, you may also contact the hotline at 02-25569785.

You can save on transaction fees by paying the remediation fee at major convenience stores nationwide with the payment slip, or by using online banking, ATM, or internet ATM transfer via China Trust Bank (CTBC) account, which does not incur any transaction fees. If you choose to make interbank transfer/remittance through other financial institutions, transaction fees may be charged by the transferring/remittance financial institution according to their announcement.

The current mobile payment method applicable for paying the remediation fee is "Taiwan Pay".

To use Taiwan Pay, please download and install its mobile app - "Taiwan Pay - Your Life Helper". Through its "Transfer" function, you can proceed with the payment process.