The central competent authority shall, in consultation with relevant agencies, determine the types of substances for which soil and groundwater remediation fees (herein referred to as remediation fees) must be collected pursuant to Article 28, Paragraph 1 of this Act and fee rates as shown in attached table 1 and table 2.Those substances subject to remediation fees in attached Table 1 in the foregoing paragraph which are chemical substances shall include their isomers in all cases, and fee payers shall report the substances on the basis of their listed chemical substance names. In case of any change in waste codes listed in the preceding attached table 2, the fee payer shall report pursuant to the changed codes.The central competent authority shall perform a review and propose adjustments to the types of substances subject to remediation fees and fee rates in view of the actual income/expenditure of the Soil and Groundwater Pollution Remediation Fund, on-site investigations, remediation, and the revision of pollution control standards.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