Regulations Governing Collection of Soil and Groundwater Pollution Remediation Fees Article 9

When imported substances for which remediation fees have already been paid are exported, the fee payer may submit, before the end of January, April, July, or October of each year, export declaration forms and remediation fee payment receipts for the actual amounts of those substances imported/exported during the previous quarter, and apply to the central competent authority for a refund of 70% of the paid remediation fees; the refund may be counted towards a portion of subsequent remediation fee payments. Refund applications shall be submitted before the end of the two quarters following export.