A fee payer is exempt from payment of remediation fees when one of the following circumstances applies.I.After importing officially announced substances, the fee payer promptly exports them out of the country without processing, and does not perform customs clearance procedures.II.A fee payer imports officially announced substances for use as advertising goods or samples.III.A fee payer is assessed remediation fees of less than NT$200 for the quarter at issue, and no declaration is required.IV.The processed product is steel and the waste generated from such process is listed in the attached table 2.V.Other circumstances officially announced by the central competent authority apply.Table 2 Waste Items of Waste Subject to Soil and Groundwater Pollution Remediation Fees and respective fee rates.pdf