Article 13
Those public or private premises designated by the central competent authority that engage in oil conveyance, marine projects, marine dumping, marine incineration or other activities for which there is a concern of pollution 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 and may only engage in such activities after receiving central competent authority approval.
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 at all levels may demand that the public or private premises 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 on the sea; the marine polluter shall bear responsibility for all necessary expenses; when necessary, the fund in Paragraph 1 of the foregoing article may be used to pay expenses first and then compensation subsequently sought from the marine polluter.

Article 33
The shipowner shall bear liability for compensation for the damage caused by the pollution of the sea by a ship.
The shipowner of a ship with gross tonnage of over 400 tons or of an oil tanker or chemical tanker with gross tonnage of over 150 tons shall purchase liability insurance or provide a guarantee based on the gross tonnage of the ship and may neither suspend nor terminate the insurance or guarantee.
The central competent authority in consultation with the Financial Supervisory Commission shall determine the amount of the liability insurance coverage or guarantee in the foregoing paragraph.
The shipowner designated in the foregoing article and Paragraph 1 of this article includes the owner, lessee, agent and operator of a ship.