Remediation Fees
To prevent and remediate soil and groundwater pollution, ensure sustainable land and groundwater resource use, improve living environments, and safeguard public health, the "Soil and Groundwater Pollution Remediation Act" was established.
Background and ProvisionsThe "Soil and Groundwater Pollution Remediation Act" (hereinafter referred to as "the Act") was promulgated on Feb. 2, 2000, with relevant regulations and control standards subsequently introduced. In accordance with Article 28 of the Act, the government is authorized to levy a Soil and Groundwater Pollution Remediation Fee (hereinafter referred to as the "Remediation Fee") from manufacturers and importers on designated announced chemicals based on production and import amounts. On Oct. 29, 2001, the "Soil and Groundwater Pollution Remediation Fee Collection Regulations" (hereinafter referred to as the "Fee Collection Regulations") was enacted, and the fee collection began in November 2001. The Fee Collection Regulations has been amended six times to date, and currently, 151 substances and 66 industrial waste codes are subject to the Remediation Fee.


Approximately 8,500 entities are now required to pay the Remediation Fee. According to current regulations, Remediation Fee declarations are mainly filed online. The industry has generally adopted online declarations, and various services, such as pre-filled declaration forms for imported substances and waste and assisted calculations of fee amounts, have increased the industry's willingness to file online. Additionally, an electronic collection and payment mechanism has been established, allowing businesses to pay through virtual accounts accessible at major convenience stores (7-Eleven, FamilyMart, Hi-Life, OK Mart), ATMs, online ATMs, internet banking, Taiwan Pay, the e-Bill website, and interbank transfers, significantly reducing the administrative workload associated with payment processing.


To assist payers in resolving questions about the fee, guide payers in correctly declaring and paying, and facilitate smooth collection processes, a Remediation Fee consultation hotline, email feedback system, and exclusive online declaration portal have been established.
- Data Source: Soil and Groundwater Pollution Remediation Fund Management Board
- Publish Date: 2024-11-28
- Update Date: 2025-02-26