Regulations Governing Collection of Soil and Groundwater Pollution Remediation Fees Article 5

If a substance subject to remediation fees is a chemical substance, the fee payer may apply to the central competent authority for approval of an exemption rate by submitting an explanation of the raw materials and processes needed for the manufacture of the chemical substance subject to remediation fees, and providing a detailed list of the cost percentages of raw materials used directly in production and for which remediation fees have already been paid.The exemption rates in the foregoing paragraph are calculated as follows.I.For individual products made from direct manufacture raw materials: The exemption rate ={Σ[the molecular weight of direct manufacture raw materialx the chemical reaction equation coefficientx the direct manufacture raw material remediation fee rate (NT$/kiloton)]/[(product molecular weight × chemical reaction equation coefficient × product remediation fee rate (NT$/ton)]×100%.II.For multiple products made from direct manufacture raw materials: The exemption rate ={Σ[the molecular weight of direct manufacture raw materialx the chemical reaction equation coefficientx the direct manufacture raw material remediation fee rate (NT$/ton)]/[(individual product remediation fee rate (NT$/ton)xΣ(product molecular weightxchemical reaction equation coefficient)]×100%.III.The exemption rate for processes that cannot be represented as chemical reaction equations= {Σ[weight of direct manufacture raw material × direct manufacture raw material remediation fee rate (NT$/ton)] / [product weight × product remediation fee rate (NT$/ton)] } ×100%If the exemption rate in the foregoing paragraph is greater than 100% when rounded to the second decimal place, it shall be taken to be 100%; molecular weight shall be rounded to the first decimal place.