The central competent authority shall consider marine conditions in the determination of marine environment categories and marine environment quality standards.
To protect the marine environment or meet the needs of the industry competent authority for special marine environments, the central competent authority may, in accordance with marine environment categories, marine environment quality standards and the characteristics of the marine environment, delineate marine control zones, determine marine environment control standards, issue official announcements and perform implementation after the determination of zone implementation plans and pollution control measures based on these zones and standards.
The pollution control measures in the foregoing paragraph shall cover the discharge of pollution, the use of toxicants or chemicals to catch or kill aquatic organisms and other acts that cause marine pollution that the central competent authority has officially announced and prohibited.

Competent authorities shall, in accordance with marine environment categories, install marine environment monitoring stations or facilities in their respective marine jurisdictions, officially publish monitoring results at regular intervals and adopt appropriate control measures. When necessary, each industry competent authority may notice restrict the use of a marine area.
Interfering with or damaging monitoring stations or facilities installed by competent authorities pursuant to the foregoing paragraph shall be prohibited.
All categories of port management authorities and enterprises shall evaluate the use of the port zones under their jurisdiction, conduct water quality and sediment testing in the port zones and adopt measures in accordance with this Act and other related regulations to prevent, eliminate and mitigate pollution in the port zones under their jurisdiction. When necessary, the special municipality, county or city competent authorities and relevant agencies shall cooperate to adopt appropriate control measures.
All categories of port industry competent authorities shall provide guidance for pollution abatement in the port zones under their jurisdiction.
The central competent authority in consultation with each industry competent authority shall determine the marine environment monitoring items, monitoring stations or facility installation standards and sampling analysis methods in Paragraph 1 and the regulations of water quality and sediment testing of all categories of ports and other relevant matters in Paragraph 3.

The Executive Yuan may establish a major marine pollution incident handling task force to handle major marine pollution incidents. The central competent authority may establish a marine pollution incident handling work group to handle general marine pollution incidents.
The central competent authority shall draft major marine pollution emergency response plans for marine pollution in severe circumstances to handle major marine pollution emergencies and shall submit these plans to the Executive Yuan for approval. To deal with marine pollution emergencies within the scope of their jurisdictions, special municipality, county or city competent authorities shall formulate a marine pollution emergency response plan and submit it to the central competent authority for future reference.
The emergency response plans in the foregoing paragraph shall provide for a division of tasks, a notification system, a monitoring system, training, facilities, handling measures and other related matters.

The central competent authority shall levy marine pollution control fees on the following targets:
1. Operators who engage in marine dumping with the permission of the central competent authority;
2. Importers who receive or transport crude oil or other substances designated publicly by the central competent authority in the intertidal zones, internal waters or territorial waters of the R.O.C.;
3. Operators of maritime projects or users of marine facilities up to the scale announced by the central competent authority.
The central competent authority shall, in consultation with relevant government agencies, prescribe the timing of the imposition of the foregoing marine pollution control fees, the items to be levied, the rates to be levied, the payers, the manner of levy, the payment deadlines, the remission and other matters to be observed.

The central competent authority may create a Marine Pollution Control Fund. The sources of the Fund are as follows:
1. Marine pollution control fees;
2. Income from the reimbursement of emergency measures, clean-up and disposal costs incurred by the relevant government agencies seeking compensation as stipulated in this Act;
3. Interests accrued on the Fund;
4. Other relevant incomes.

The Marine Pollution Control Fund shall be dedicated exclusively to national marine pollution control, emergency measures, clean-up, disposal and other related marine pollution control work, and it shall be used for the following purposes:
1. Costs incurred by the relevant government agencies in adopting emergency measures and performing clean-up and disposal work in the event of pollution of the sea or the threat of pollution of the sea;
2. Costs incurred in carrying out marine environmental quality monitoring and damage surveys in the event of marine pollution;
3. Costs incurred in purchasing marine pollution control and response equipment and materials;
4. Costs incurred by the relevant government agencies in claiming compensation and being involved in litigation under this Act;
5. Employment of personnel required to carry out marine pollution control and fee collection work;
6. Grants and incentives for marine pollution control research and technology development;
7. Other expenses related to marine pollution control work.

The authorities in charge of terrestrial surface water bodies and surface water bodies other than the sea adjacent to the waters specified in Paragraph 1, Article 2 shall adopt measures to prevent, eliminate or reduce the pollution of the sea by waste materials.

Those engaged in oil conveyance, maritime projects, marine dumping, or other activities for which there is a concern of pollution reaching the scale announced by the central competent authority shall first submit an emergency response plan sufficient to prevent and handle marine pollution and a letter of financial guarantee or liability insurance policy for the compensation of pollution damages. They may engage in such activities only after receiving approval from the central competent authority.
The central competent authority shall determine the content and format of the emergency response plan in the foregoing paragraph.
The central competent authority in consultation with the Financial Supervisory Commission shall determine the amount of the letter of financial guarantee or the maximum compensation liability of the liability insurance policy in Paragraph 1.
Competent authorities may demand that the businesses in Paragraph 1 or other marine-related enterprises provide pollution handling equipment and professional technical personnel to assist with handling when an emergency pollution incident occurs in the sea. The marine polluter shall bear responsibility for all necessary expenses. When necessary, the Marine Pollution Control Fund may be used first to pay expenses and subsequently be reimbursed from seeking compensation from the marine polluter.

The marine polluter shall bear responsibility for the clean-up of marine environment pollution. When necessary, the industry competent authority or competent authority may first adopt emergency measures and may perform clean-up and disposal work on behalf of the polluter. The polluter shall bear responsibility for all expenses generated by emergency measures or clean-up and disposal work.
Those that cause the production of pollution due to one of the circumstances in one of the following subparagraphs shall not be punished.
1. Fleeing a disaster or insuring the safety of a ship, an aircraft, a seawall or another major structure;
2. Acts involving national defense, natural disasters, war or other acts performed in accordance with regulations or orders;
3. Acts performed with the permission of the central competent authority to prevent, eliminate or mitigate pollution, protect the environment or to meet special research needs.
The central competent authority shall determine regulations for clean-up and disposal work and other binding matters of marine pollution in Paragraph 1.

Industry competent authorities shall inspect all kinds of marine facilities, fishery facilities and other artificial structures that are permitted to be put in place, laid or deployed within the areas prescribed in Paragraph 1, Article 2, and shall require the formulation and implementation of decommissioning plans.
The industry competent authority may order improvement within a certain time limit for those who fail to implement the decommissioning plan in accordance with the preceding paragraph upon the expiry of the permit or for those who engage in the acts of the preceding paragraph without permission. If the improvement is not effected by the end of the period, the facilities or artificial structures shall be considered marine litter and may be cleaned up and disposed of on behalf of the owner at the owner's expense.
If the owner as described in the preceding paragraph is unknown or cannot be notified, the improvement order, clean-up and disposal shall be carried out by public notice.