Customs Act Article 50
Imported goods shall be exempt from customs duty under any of the following circumstances:1.Goods lost, damaged or which have deteriorated, hence having no commercial value, while in transit or at the time of unloading, provided that the fact has been reported to Customs at the time of importation.2.Goods lost or damaged by natural disaster, accidents or other force majeure, hence having no commercial value, following unloading but prior to release by Customs.3.Goods found to have been broken, leaking, damaged or rotten at the time of Customs’ examination, hence having no commercial value, provided such condition of the goods is not due to the negligence of the warehouse keeper or any other party related to the goods.4.Goods to be returned to the exporter at the request of the duty-payer and such request being approved by Customs prior to release.5.Natural loss caused by the nature of the goods prior to release, such loss being confirmed by Customs.
中文原文 關稅法第50條
進口貨物有下列情形之一，免徵關稅：
一、在國外運輸途中或起卸時，因損失、變質、損壞致無價值，於進口時，向海關聲明者。
二、起卸以後，驗放以前，因天災、事變或不可抗力之事由，而遭受損失或損壞致無價值者。
三、在海關查驗時業已破漏、損壞或腐爛致無價值，非因倉庫管理人員或貨物關係人保管不慎所致者。
四、於海關放行前，納稅義務人申請退運出口經海關核准者。
五、於海關驗放前，因貨物之性質自然短少，其短少部分經海關查明屬實者。
一、在國外運輸途中或起卸時，因損失、變質、損壞致無價值，於進口時，向海關聲明者。
二、起卸以後，驗放以前，因天災、事變或不可抗力之事由，而遭受損失或損壞致無價值者。
三、在海關查驗時業已破漏、損壞或腐爛致無價值，非因倉庫管理人員或貨物關係人保管不慎所致者。
四、於海關放行前，納稅義務人申請退運出口經海關核准者。
五、於海關驗放前，因貨物之性質自然短少，其短少部分經海關查明屬實者。