Air Pollution Control Fee Collection Regulations

Article 1 ^{[繁體中文]}

These Regulations are determined pursuant to Article 36, Paragraph 2 of the Air Pollution Control Act (herein referred to as this Act).

Article 2 ^{[繁體中文]}

The amount of collected air pollution control fees based on designated and officially announced substance sales volumes as defined in Article 16, Paragraph 1, Subparagraph 1 of this Act, and the air pollution control fees based on the type, composition and quantity of fuel as defined in Article 16, Paragraph 1, Subparagraph 2 of this Act shall be calculated according to the type of fuel, composition and property standards, and the batch sales volume for each individual fuel type.Before the fifteenth of each month fuel vendors or importers shall pay the previous month's air pollution control fee into the receiving account of the designated financial institution and fill out an air pollution control fee report form and receipt of payment based on the format determined by the central competent authority. The air pollution control fee report form and receipt of payment shall be submitted to the central competent authority.

If the designated and officially announced substance in the foregoing paragraph is petroleum coke, when the processing sold by the petroleum coke vendor or importer effectively eliminates or reduces (stationary air pollution source) sulfur oxides by more than 90% the vendor or importer shall pay 10% of the air pollution control fee based on the officially announced air quality control fee rate for petroleum coke.

Except for cement rotate kiln processing, the verification documents for the stationary pollution source shall be submitted to the central competent authority in order to request authorization.

Article 3 ^{[繁體中文]}

The amount of collected air pollution control fees based on the type and quantity of air pollutants as defined in Article 16, Paragraph 1, Subparagraph 1 of this Act should be calculated according to the types of emitted pollutants, emission quantity and record of operations for each business quarter.The owner, manager or actual user of the stationary pollution source shall pay the previous quarter's air pollution control fee into the receiving account of the designated financial institution before the last day of January, April, July and October of each year. The owner, manager or actual user shall also fill out an air pollution control fee report form and receipt of payment based on the format determined by the central competent authority and submit these forms to the central competent authority.

The air pollution control fee for a stationary pollution source that emits two or more pollutants shall be calculated according to the collected fee for each individual emissions quantity.

Article 4 ^{[繁體中文]}

When a stationary pollution source burns petroleum coke mixed with other fuels, the air pollution control fee shall be calculated according to the following regulations:

1. The fee for petroleum coke shall be collected pursuant to Article 2, Paragraph 2.

2. The air pollution control fee for other fuels shall be collected pursuant to the foregoing article.

When calculating emissions quantity of sulfur oxide from one of the other fuels stated in the foregoing Article, Paragraph 2, the petroleum coke's sulfur oxide emission quantity already included and paid for as part of the air pollution control fee shall be subtracted. The calculation formula is as follows:

$\mathrm{Total\; Quantity\; of\; Sulfur\; Oxide}(1-\frac{\sum \mathrm{(Amount\; of\; Petroleum\; Coke\; Used}\mathrm{Sulfur\; Content)}}{\sum \mathrm{(Amount\; of\; Petroleum\; Coke\; Used}\mathrm{Sulfur\; Content)}+\sum \mathrm{(Amount\; of\; Other\; Fuels\; Used}\mathrm{Sulfur\; Content)}})$

Article 5 ^{[繁體中文]}

Except for circumstances stated in Article 22, Paragraph 2 or Paragraph 3, the air pollution control fee amount collected for construction projects as defined by Article 16, Paragraph 1 of this Act shall be calculated according to the project type, duration of project, and the project data listed on the construction plan and contract.

The duration of the construction project shall be calculated from the starting date of the construction project as reported to the competent authority.Those that do not report a construction project to the competent authority before the commencement of the project, and are discovered to have already begun construction, shall calculate and determine the starting date of the construction project according to one of the following regulations:

1. For those required by law to obtain a construction permit, miscellaneous permit, development permit or other permits or licenses issued by the industry competent authority, the starting date of the project shall either be the permit's issue date, the date the permit was retrieved, or the date the permit application was submitted and processed at the construction competent authority.

2. For those not required by law to obtain the permits listed in the foregoing subparagraph, the starting date of the project shall be counted from the date of the competent authority inspection according to the following principles:

   1. If the construction project is aboveground, the duration of the project for each floor or story shall be no more than 90 days.

   2. If the construction project is below ground, the duration of the project for each sub-level shall be no more than 120 days.

   3. The duration of other miscellaneous projects such as excavation, warehouses, chimneys, or surrounding walls subject to construction laws shall be calculated as no more than 180 days.

   4. Other calculation formulas determined by the local competent authority

3. The starting date of construction projects subject to the foregoing subparagraph undertaken by a government agency shall be the starting date recorded on the contract.

4. For those obtaining a license or permit issued by the industry competent authority pertaining to Subparagraph 1, if the project schedule is found to be inconsistent when the competent authority conducts inspection, the starting date of the construction project shall be calculated pursuant to Subparagraph 2.

Article 6 ^{[繁體中文]}

The payment method for the air pollution control fee for construction projects shall be implemented according to the following regulations:

1. Those that do not need to request approval to begin construction, obtain a license, undergo project inspection, or pay an amount less than NT$10,000 (hereinafter the currency standard) shall pay the entire fee prior to the start of construction.

2. The entire amount shall be paid before the start of construction if the amount to be paid is between 10,000 and 5,000,000. Half of the amount may be paid prior to applying for approval to begin construction; the remainder may be paid before applying for the license or project inspection.

3. Those paying an amount greater than NT$500 million shall pay the entire amount before the start of construction. They may also pay in regular installments during the construction project; the entire amount shall be paid before the deadline determined by the competent authority.

Article 7 ^{[繁體中文]}

If the construction project type, construction surface area, dates of construction, construction contract or budget involve the alteration of information for the calculation of the air pollution control fee, the construction enterprise shall submit relevant documents and report any adjustments and payable fees to the local competent authority.If payment is insufficient, the competent authority shall pay the remainder in a limited period. In the case of overpayment, the excess amount shall be returned to the payer.

Article 8 ^{[繁體中文]}

When competent authorities at all levels conduct reporting, reviewing, approval, and notification procedures pursuant to Article 2, Paragraph 1; Article 3, Paragraph 1; Article 5; and the foregoing article, they may commission dedicated organizations to perform these tasks depending on actual requirements.

When reviewing air pollution control fee cases for stationary pollution sources pursuant to the Article 3, Paragraph 1, the central competent authority may, depending on actual need, screen cases based on the following principles:

1. The reported air pollution control is incorrect based on the data provided in the report, or the air pollution control fee rate does not coincide with the designated fee rate.

2. The concentration value of sulfur oxides in the stack emission test is less than 50% of the sulfur oxide concentration value converted from the fuel's sulfur content, or the air pollution control equipment is at least 30% more effective than the control or processing equipment in Appendix 2.

3. The quarterly fee amount approved and collected by the central competent authority is less than the fee collected for the same quarter of the previous year by more than NT$50,000; or the fee is less than the fee for same quarter of the previous year by NT$5,000 and up to but not reaching NT$50,000, and the difference is greater than 50%.

4. For cases other than those in the foregoing three subparagraphs, quarterly air pollution control fee amounts shall be ranked from the greatest to the least, and 10% or more of the top 100 cases will be selected randomly. The remaining cases shall be selected randomly at a rate of at least 1%.

Article 9 ^{[繁體中文]}

The central competent authority shall notify the public or private premises within 15 days of selection of their obligation to provide the following relevant information on air pollution emissions quantity pursuant to the screening principles in the foregoing article:

1. A layout diagram of the stationary pollution source at the public or private premise

2. Proof of fuel purchase quantity, monthly record of productivity, and monthly record of usage volumes

3. Record of on-site operation of control equipment and monthly operating record

4. Monthly report of continuous automatic monitoring facilities

5. A photocopy and compiled chart of each exhaust pipe test report used to test quantity

6. Relevant data for receiving, production, sales, inventory receipts, account books, and other relevant statements, and other production, sales, shipping or input/output data

7. Other verified data pertaining to the calculation of the air pollution emissions quantity

In the case where a public or private premise cannot provide relevant information within 15 days of receiving notification, the public or private premise may request one extension with the central competent authority not to exceed 15 days. The extension request shall be submitted before the deadline.

Article 10 ^{[繁體中文]}

Stationary pollution sources required to pay the air pollution control fee pursuant to Article 16, Paragraph 1, Subparagraph 1, shall use one of the following sets of data based on the calculation method determined by the central competent authority:

1. The monitoring data of the stationary pollution source's continuous automatic monitoring equipment or facilities that are in compliance with the regulations of the central competent authority

2. The air pollution test methods and test results officially announced by the central competent authority

3. Air pollution emission factors and control efficiency rate designated by the central competent authority

4. Other emission factors and alternative calculation methods authorized by the central competent authority

The emission factor in Paragraph 3 of the foregoing Article refers to the pollution source unit output or the fuel (substance) usage quantity and air pollutant emissions quantity.

Article 11 ^{[繁體中文]}

The stationary pollution source of the continuous automatic monitoring facilities pursuant to Article 22, Paragraph 1 of this Act, shall calculate air pollution emissions quantity according to the foregoing article, Paragraph 1, Subparagraph 1. Those that undertake testing or commission a testing organization pursuant to Article 22 of this Act shall calculate air pollution emissions quantity according to the foregoing article, Paragraph 1, Subparagraph 1.

Stationary pollution sources that do not use monitoring data and test results from continuous automatic monitoring facilities to calculate air pollution emissions quantity or make their own calculations according to the foregoing Article, Paragraph 1, Subparagraph 3, once the competent authority has conducted a review and found the calculations to be incorrect, the central competent authority shall calculate the air pollution emissions quantity pursuant to the foregoing Article, Paragraph 3 or Paragraph 4.

Article 12 ^{[繁體中文]}

The calculation formula for stationary pollution sources using monitoring data from continuous automatic monitoring facilities to calculate air pollution emission quantity is as follows:

1. The emissions quantity from the effective daily monitoring value of sulfur oxides (kg/day):

   $2.8610^{-6}\mathrm{Daily\; average\; monitoring\; concentration\; after\; calibration\; (ppm)}\mathrm{Daily\; average\; displacement\; (Cubic\; meters/hour)}\mathrm{Effective\; number\; of\; monitoring\; hours\; (Hours/Day)}$

   Sulfur oxides are expressed as sulfur dioxide.）

2. The emissions quantity from the effective daily monitoring value of nitrogen oxides (kg/day):

   $2.0510^{-6}\mathrm{Daily\; Average\; Monitoring\; Concentration\; after\; Calibration\; (ppm)}\mathrm{Daily\; Average\; Displacement\; (Cubic\; meters/hour)}\mathrm{Effective\; Number\; of\; Monitoring\; Hours\; (Hours/Day)}$

   Nitrogen oxides are expressed as nitrogen dioxide.）

3. Monthly emissions quantity:

   $\sum_{i=1}^N \mathrm{Effective\; daily\; monitoring\; value\; of\; emissions\; quantities\; on\; the\; date}+\sum_{s=1}^P \mathrm{alternative\; data\; calculations\; for\; emissions\; during\; period\; of\; malfunction}$

   N: Number of days in the month

   P: Amount of time monitoring facilities in malfunction status

4. Quarterly emissions quantity:

   $\sum_{i=1}^3 \mathrm{Monthly\; emissions\; quantity}$

   The concentration value, displacement and emissions quantity in the foregoing paragraph shall be rounded to the second decimal place.

Article 13 ^{[繁體中文]}

In the case where the continuous automatic monitoring facilities of the stationary pollution source relevant to the foregoing article malfunction and cause a loss of data or the production of ineffective data, one of the methods below shall be chosen to calculate the emissions quantity:

1. Use the monitoring data taken from confirmed backup monitoring facilities that were collecting data at the same time.

2. Transfer the stack emissions process onto another approved monitoring facility process and use the monitoring data from this process as a substitute.

3. Use the test results from tests performed by the stationary pollution source or by a testing organization commissioned by the stationary pollution source (depending on production capacity conditions) during the malfunction as a substitute for the monitoring data.

4. Other substitute calculation methods:

   1. If the percentage of time effectively monitored in the month in question is greater than or equal to 75%, the average of the effective hourly monitoring value for that month can be used as substitute data.

   2. If the percentage of time effectively monitored in the month in question is less than 75% and greater than or equal to 50%, the greatest number of effective monitoring hours for each day shall be ranked and the average of the six largest values shall be the substitute. When there are not six values to be chosen from, the average of the five largest values shall be the substitute, and so on.

   3. If the percentage of time effectively monitored in the month in question is less than 50% the greatest number of effective monitoring hours for each day shall be ranked and the average of the three largest values shall be the substitute.When there are not three values to choose from, the average of the two largest values shall be the substitute, and so on.

   4. In the case where the same value of the greatest number of effective monitoring hours for each day of the month in question appears more than once, the equal values shall each have an independent position in the ranking.

   5. The calculation formula for the percentage of time effectively monitored in the month in question is as follows:

      $\mathrm{Percentage\; of\; time\; effectively\; monitored\; during\; the\; month\; in\; question}=\frac{\mathrm{Number\; of\; hours\; of\; malfunctioning\; equipment\; during\; pollution\; source\; testing\; during\; month\; in\; question}-\mathrm{Number\; of\; hours\; of\; pollution\; source\; during\; the\; month\; in\; question}}{\mathrm{Number\; of\; hours\; of\; pollution\; source\; during\; the\; month\; in\; question}}\mathrm{100\%}$

   6. In the case where the pollution control equipment of the stationary pollution source malfunctions and is unable to operate effectively, resulting in untreated exhaust being discharged into the atmosphere, the effective monitoring values for the duration of the malfunction shall not be used in the substitution methods in the five foregoing subparagraphs.

Article 14 ^{[繁體中文]}

Stationary pollution sources that use test results produced according to the air pollution test methods officially announced by the central competent authority to calculate air pollution emissions quantity shall submit a test report determined by the central competent authority along with other designated relevant information, and shall comply with the following regulations:

1. The testing procedures and calculation rules for sulfur oxides and nitrogen oxides are detailed in Appendix 1.

2. Testing for sulfur oxides and nitrogen oxides shall test an operating time of one hour or more, or two or more complete operating cycles.If the central competent authority determines that the emissions concentration values vary too greatly at different times, the central competent authority shall request that the test be conducted continuously for three hours or more.However, every time continuous operations run for less than three hours, then the time of continuous operations in test results may be used as a replacement.

The nitrogen oxide test for cement rotating kilns, glass tank furnaces, lime burning furnaces, or other stationary pollution sources designated by the central competent authority shall test an operating time of three hours or more, or two or more complete operating cycles employing a continuous automatic testing method.However, if the difference between the test value for the concentration of nitrogen oxides from a single sample and the average of three or more samples taken at different times is less than 10%, the stationary pollution source may, upon receiving consent from the competent authority, test nitrogen oxides manually.

Those public or private premises that possess multiple stationary pollution sources for which the model, scale, operating conditions and pollution control equipment are all identical may request local competent authority approval for the selection of a certain number of pollution sources for the performance of testing work. However, the stationary pollution source for in consecutive tests shall not be identical.

Article 15 ^{[繁體中文]}

The calculation formula for the air pollution emissions quantity pursuant to the foregoing Article, Paragraph 1, is as follows:

1. Concentration value of air pollutants after calibration (ppm):

   $Actual\; concentration\; value\; of\; air\; pollutants\frac{21-\mathrm{Standard\; Oxygen\; Basis\; value}}{21-\mathrm{Oxygen\; saturation\; average}}$

2. Dry emission value of exhaust after calibration (cubic meters/cm)

   $Actual\; concentration\; value\; of\; displacement\frac{21-\mathrm{Oxygen\; saturation\; average}}{21-\mathrm{Standard\; Oxygen\; Basis\; value}}$

3. Hourly emissions quantity of sulfur oxides (kg/hr):

   $2.8610^{-6}\mathrm{Concentration\; value\; of\; sulfur\; oxide\; after\; calibration\; (ppm)}\mathrm{Dry\; emission\; value\; of\; exhaust\; after\; calibration\; (cubic\; meters/cm)}\mathrm{60\; minutes/hour}$

   Sulfur oxides are expressed as sulfur dioxide.）

4. Hourly emissions quantity of nitrogen oxides (kg/hr):

   $2.0510^{-6}\mathrm{Concentration\; value\; of\; nitrogen\; oxide\; after\; calibration\; (ppm)}\mathrm{Dry\; emission\; value\; of\; exhaust\; after\; calibration\; (cubic\; meters/cm)}\mathrm{60\; minutes/hour}$

   Nitrogen oxides are expressed as nitrogen dioxide.）

5. Sulfur oxide unit activity strength emissions quantity (sulfur content at 1% calibration):

   $\frac{\mathrm{Total\; quantity\; of\; air\; pollutant\; emissions\; during\; testing\; period}}{\mathrm{Quantities\; of\; main\; product\; during\; testing\; period\; or\; amount\; of\; fuel\; and\; goods\; used}}\frac{1}{\mathrm{S\text{'}}}$

   S': Sulfur content of the fuel used during testing (%)

6. Nitrogen oxide unit activity strength emissions quantity:

   $\frac{\mathrm{Total\; quantity\; of\; air\; pollutant\; emissions\; during\; testing\; period}}{\mathrm{Product\; output\; or\; fuel\; usage\; during\; testing\; period}}$

7. Air pollutant quarterly emissions quantity:

   • Sulfur oxide quarterly emissions quantity:

     $\mathrm{Air\; pollutant\; unit\; activity\; strength\; emissions\; quantity}\mathrm{Product\; output\; or\; fuel\; usage\; quantity\; during\; the\; season\; in\; question}S$

     S: Sulfur content of fuel (%)

   • Nitrogen oxide quarterly emissions quantity:

     $\mathrm{Air\; pollutant\; unit\; activity\; strength\; emissions\; quantity}\mathrm{Product\; output\; or\; fuel\; usage\; quantity\; during\; the\; season\; in\; question}$

   The ton or kiloliter shall be used as the measure unit for product output and fuel usage quantity. If product output or fuel usage quantity is less than 10 tons or 10 kiloliters, kilogram or liter shall be used as the measure unit.

8. If the measured air pollution concentration is less than the method detection limit (herein referred to as MDL), the most recent MDL reported to the competent authority will apply. The MDL will be reported to the competent authority after calibration using the oxygen concentration reference standard.

Displacement and emissions quantity in the foregoing paragraph shall be rounded to the second decimal place. Oxygen concentration shall be rounded to the first decimal place. The air pollutant unit activity strength emissions quantity shall be rounded to the third decimal place. Product output or fuel usage shall be rounded to the second decimal place. The concentration value shall be expressed pursuant to the regulations of the central competent authority.

Article 16 ^{[繁體中文]}

Stationary pollution sources that calculate air pollution emissions quantity based on the emission factor and control efficiency rate officially announced by the central competent authority shall use the following calculation formula:

$\mathrm{Air\; pollution\; emissions\; quantity}=\mathrm{Product\; output\; or\; fuel\; usage\; quantity\; during\; the\; season\; in\; question}\mathrm{Air\; pollution\; emissions\; factor}(1-\mathrm{Control\; efficiency\; rate})$

Air pollution emissions quantity, product output or fuel usage quantity shall be rounded to the second decimal place. The ton or kiloliter shall be used as the measure unit for product output and fuel usage quantity. If product output or fuel usage quantity is less than 10 tons or 10 kiloliters, the kilogram or liter shall be used as the measure unit.

The regulations for air pollution emission factor and the control efficiency rate are stated in Appendix 2.

Article 17 ^{[繁體中文]}

Stationary pollution sources that are required to conduct tests on a regular basis and calculate air pollution emissions quantity according to Article 10, Paragraph 1, Subparagraph 2, shall calculate air pollution emissions quantity based on the results of the most recent test. Stationary pollution sources that do not need to conduct tests on a regular basis shall calculate air pollution emissions quantity based on the test values produced up to one year prior to the day of the quarterly payment deadline.

When there is concern of an increase in air pollution emissions quantity due to changes in the production process or operating conditions at a stationary pollution source relevant to the foregoing paragraph, the stationary source in question shall conduct a retest and calculate the air pollution emission quantity based on the results of the retest.

If a stationary pollution source does not conduct testing pursuant to the two foregoing paragraphs, the central competent authority shall calculate the air pollution emissions quantity pursuant to Article 10, Paragraph 1, Subparagraph 3 or Subparagraph 4.

Article 18 ^{[繁體中文]}

Those that pay the air pollution control fee pursuant to Article 16, Paragraph 1, Subparagraph 1 and Subparagraph 2 of this Act, if the competent authority review determines that the fees are insufficient, the competent authority will collect the remainder by requesting that the outstanding amount be paid in a limited time period or the next time the air pollution control fee is due. Payment in excess of the actual amount shall be deducted from the next amount due.

Article 19 ^{[繁體中文]}

When one of the following circumstances applies to a stationary pollution source that pays the air pollution control fee pursuant to Article 16, Paragraph 1, Subparagraph 1 of this Act, the central competent authority shall calculate the stationary pollution source's air pollution emission quantity using either an emission factor or estimation method based on product output, fuel (substance) usage, oil (fuel) purchase quantity, past testing data or other relevant data.

1. The control or treatment equipment is unable to operate effectively due to a malfunction or other reason, or exhaust is discharged into the air without passing through control or treatment equipment and there is no monitoring or testing data.

2. Relevant information on the calculation of the air pollution control fee is not submitted before the deadline as stipulated in Article 9, the corrected information is insufficient, or the information reported is false.

3. The sums reported for product output or fuel (substance) usage and purchase quantities are inconsistent and circumstances where certain data is not reported.

4. The number of pollution sources reported for payment of the air pollution control fee is less than the actual number of pollution sources.

5. Other circumstances where the air pollution control fee report does not comply with regulations

Article 20 ^{[繁體中文]}

When one of the following circumstances applies to a stationary pollution source that pays the air pollution control fee pursuant to Article 16, Paragraph 1, Subparagraph 1 of this Act, the central competent authority shall calculate the air pollution control fee based on the emission factor at twice the air pollution emission quantity of the stationary pollution source. This fee shall be paid within the next payment deadline for the air pollution control fee:

1. Providing fabricated or falsified records for continuous automatic monitoring facilities

2. Providing fabricated or falsified records for testing operations

3. Not calculating rerouted emissions into the reported total for emission quantity

Article 21 ^{[繁體中文]}

Stationary pollution sources that pay the air pollution control fee pursuant to Article 16, Paragraph 1, Subparagraph 1 of this Act shall make a daily record of fuel usage quantity or product output and the on-site operating status of control or treatment equipment.

The daily record in the foregoing paragraph, the data for the quarterly air pollution control fee report, and the receipt of payment shall be kept on record for five years.

Article 22 ^{[繁體中文]}

When one of the following circumstances applies to a stationary pollution source that owes the air pollution control fee pursuant to Article 16, Paragraph 1, Subparagraph 1 of this Act, the air pollution control fee shall be waived:

1. The quarterly amount owed or the amount owed for each construction project is under NT$100.

2. A building, road, bridge, pipeline or other part of a construction project collapses, ruptures, or is destroyed due to a major natural disaster or other force majeure, and subsequent rebuilding or emergency repairs are undertaken after the local competent authority determines it to be a hazard that requires removal.

3. Government construction projects qualify as the forced removal of buildings with code violations.

4. Other circumstances designated and officially announced by the central competent authority

Article 23 ^{[繁體中文]}

The type, composition and quantity of fuel used to calculate the air pollution control fee pursuant to Article 16, Paragraph 1, Subparagraph 2 shall take the classifications of the oil refinery or of the port of entry's finished product zone as the standard.

Article 24 ^{[繁體中文]}

Should one of the following situations occur, the central competent authority shall calculate relevant batched fee amounts based on the maximum fee rates:

1. The fuel types and compositions in the finished product zone are modified and the vendor or importer does not retest and file a report before removing the products from the zone.

2. Fuel whose air pollution control fee has been paid and is then shipped to other refineries or ports of entry where it is mixed with other batches.

Article 25 ^{[繁體中文]}

When the fuel grade reported by the vendor or importer does not coincide with central competent authority inspection and the error score for any of the test items exceeds the precision margin, the central competent authority shall calculate the amount based on the fuel grade determined by the inspection.

Article 26 ^{[繁體中文]}

These Regulations shall take effect on the date of promulgation.