Enforcement Rules of Consumer Protection Act Article 17
When the goods received are damaged, lost or altered due to necessary inspection or matters not attributable to the consumers, consumers shall still be entitled the right to rescind the contract pursuant to Paragraph 1, Article 19 of the Act.
中文原文 消費者保護法施行細則第17條
消費者因檢查之必要或因不可歸責於自己之事由，致其收受之商品有毀損、滅失或變更者，本法第十九條第一項規定之解除權不消滅。