Waste Disposal Act Article 16

Responsible enterprises for the regulated recyclable waste referred to in Subparagraph 1 of Paragraph 1 of the preceding Article shall register with the central competent authority. Manufacturers, based on their business volume for the current period, importers, based on their import volume reported to customs, and sellers, based on their sales volume for the current period, shall pay recycling, clearance, and disposal fees in accordance with the fee rates approved by the central competent authority within fifteen days after the declaration and payment of business taxes for each period.When an importer referred to in the preceding paragraph reports its import volume to customs, it shall simultaneously report data such as the container materials and other specifications for products or containers designated by the central competent authority.Responsible enterprises whose manufactured, imported, or sold products or their packaging or containers are not discarded domestically or do not generate waste after use, may submit relevant supporting documents to apply for deductions from business volume, import volume, or sales volume, or for fee refunds.