These guidelines are established in accordance with Paragraph 2, Article 62 of the Marine Pollution Control Act (hereinafter referred to as "this Act").

For those fined for violating the provisions of this Act, the formula for fine calculation is as follows:
Fine Amount = Statutory Fine Lower Limit × Weighting for Violation Occurrence or Affected Area (A) × Weighting for Degree of Violation (B) × Weighting for Violation Record (C).
The weighting for violation occurrence or affected area (A) is determined based on the area where the violation occurred or the area affected by the pollution, calculated with the higher score among the following:
1. Areas specified in Paragraph 1, Article 18 of this Act or legally designated marine protected areas: 2 points.
2. Areas other than the areas mentioned above: 1 point.
The weighting for degree of violation (B) is calculated by adding the weighting points for the degree of violation listed in Appendix 1 and the points for aggravating or mitigating circumstances listed in Appendix 2; if it is less than 0.2, it is calculated as 0.2.
The weighting for violation record (C) is calculated based on the number of unrevoked fines for violating the same provision within one year before the date of the current violation, with one point added for each instance starting from one point. However, the number of times penalized in accordance with this Act on a per-instance basis is not included in the calculation.

• Appendix 1 The Weighting (B) of Points for the Degree of Violation.pdf
• Appendix 2 The Weighting (B) of Points for Aggravating or Mitigating Circumstances.pdf

When imposing fines, the competent authorities at all levels should calculate the fine amount according to the preceding article and also consider the degree of culpability and the impact of the violative behavior as stipulated in Paragraph 1, Article 18 of the Administrative Penalty Act. The financial capacity of the fined party may also be taken into consideration.

If the calculated fine amount exceeds the statutory upper limit, the fine is imposed at the statutory upper limit; if it is below the statutory lower limit, the fine is imposed at the statutory lower limit.

If a single behavior violates multiple provisions of this Act, the provision with the highest statutory fine amount should be applied, but the fine amount must not be lower than the minimum fine of any of the violated provisions.
If the highest statutory fine amount is the same for multiple provisions, the provision with the highest minimum fine amount should be applied; if the highest and lowest statutory fine amounts are the same, the fine amounts should be calculated separately according to Article 2, and the highest calculated fine amount should be applied.

The "serious circumstances" as referred to in this Act mean any of the following situations:
1. The pollution spread over an area recognized by the competent authorities to exceed 50 square kilometers or a coastline with the length of 2 kilometers or more.
2. The same pollution event was not rectified after two deadlines for improvement.
3. A large amount of pollutants was dumped, discharged, or disposed of, or other polluting behaviors that severely impacted the quality of surrounding marine environment, as recognized by the competent authorities.
When imposing fines in accordance with Paragraph 1 of Article 47, Article 48, or Articles 50 to 55 of this Act, if any of the above severe circumstances apply, the competent authorities may increase the fine within the limits stipulated in the relevant articles.

These guidelines shall be enforced from the date of promulgation.