Regulations Governing Collection of Soil and Groundwater Pollution Remediation Fees Article 10

If a fee payer purchases liability insurance insuring against environmental damage or related pollution liability insurance, the fee payer may apply for the preferential fee calculated based on 95% of the remediation fee payable, and declare and pay the remediation fee for each quarter in the following year, taking the accounting year as a unit of calculation.If a fee payer purchases liability insurance insuring against environmental damage or other insurance with an equivalent effect, or invests in new equipment or facilities directly benefiting the prevention of soil or groundwater pollution before December 31, 2024, may apply for a refund of part of the remediation fees actually paid in accordance with the regulations before the amendment on December 29, 2012.With regard to the preferential fee in the foregoing paragraph, the fee payer may submit a preferential fee application according to the method designated by the central competent authority from January 1 to January 31 of each year. The application will not be accepted if it is not filed within the time limit. Also, if the application fails in meeting the format, or the submitted data are incomplete or can not be judged if meeting the requirements, the central competent authority may request the fee payer to supplement the application data within 20 days after the day following the day receiving the notification. The data supplementation is limited to two times only. If the supplementation does not made within the time limit, the application shall be overruled.When applying to the central competent authority for preferential fee of liability insurance insuring against environmental damage or related pollution liability insurance, the fee payer shall submit an insurance contract stating the value of the liability insurance insuring against environmental damage or related pollution liability insurance, receipts for insurance premiums for the year, and a statement from the insurer.The terms of the insurance contract in the foregoing paragraph must clearly specify that the scope of coverage, in which all necessary removal and disposal costs connected with environmental pollution caused by the main processes, pipelines and storage facilities in the insured's factory, incurred by the insured during the period of coverage shall at least be included.