Terms used in these Regulations are defined as follows:I."Fee payers" means the substance manufacturers and importers indicated in attached table 1 and table 2 as subject to soil and groundwater pollution remediation fees.II."Chemical substances" means the substances produced via chemical reactions that have been indicated in attached table 1 as subject to soil and groundwater pollution remediation fees.III."Direct manufacture raw materials" means raw materials that can be used directly to manufacture substances that have been indicated in attached table 1 as subject to soil and groundwater pollution remediation fees.IV."Exemption rate" means the percentage rate between the soil and groundwater pollution remediation fees already paid on direct manufacture raw materials and the soil and groundwater pollution remediation fees assessed on chemical substances that are subject to soil and groundwater pollution remediation fees.V."Substance import volume" means the weight on the customs declaration day recorded in the import declaration (in the net weight column).VI."Substance production volume" means the sum of amounts of the substance manufactured during the current quarter and recorded in production statements. If the fee category of the substance in question is not waste, and an exemption rate is not applicable, when remediation fees have already been paid in the current quarter for the raw materials used in that substance's manufacture, the weight of the raw materials for which remediation fees had been paid may be subtracted from the production volume of that substance, and the maximum amount that may be subtracted shall be the production volume of that substance. If fee category of the substance is waste, the production volume must be identical with the sum of the volumes indicated in ex-factory output notes reported by the fee payer for the current quarter via the Network Transmission Reporting System designated by the central competent authority.Table 1 Types of Substances Subject to Soil and Groundwater Pollution Remediation Fees and Respective Fee Rates (1).pdfTable 2 Waste Items of Waste Subject to Soil and Groundwater Pollution Remediation Fees and respective fee rates.pdf