SOIL AND GROUNDWATER REMEDIATION FEES

01/01/2002

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The Environmental Protection Administration (EPA) has announced its Rules for Collecting Soil and Groundwater Pollution Remediation Fees, pursuant to the Soil and Groundwater Pollution Remediation Law. From January 2002, the fees will be levied on manufacturers and importers of designated chemical substances according to the quantities produced or imported, to provide funds for soil and groundwater reme-diation.

The principles for charging are as follows:

Ÿ From January 2002, the remediation fees will be levied on manufacturers and importers of 124 designated chemicals in six categories: petroleum hydrocarbons, chlorinated hydro-carbons, non-petroleum hydrocarbons, heavy metals, pesticides, and inorganic compounds. Such enterprises must pay in the fees through a financial institution by 20 January, April, July and October each year, and report the quantities produced or imported to the EPA. Where quantities are under-reported, the EPA will require payment of the outstanding amounts; where fees are overpaid, the excess may be carried over to the next quarter.

When chemicals on which remediation fees have been paid are exported, 70% of the fees may be refunded, according to the quantities actually exported.

If an entity takes out liability insurance for environmental damage, part of the fees it al-ready paid may be refunded.

If an entity makes new investment in facilities or engineering works to prevent soil or groundwater pollution, up to 20% of its pay-able fees may be refunded.

An entity that fails to pay the fees on time will be charged interest at the rate for fixed-term postal savings deposits. Where payment is more than 90 days overdue, the case will be referred to the court for compulsory enforce-ment, and an administrative fine of NT$200,000 to NT$1 million will be imposed.