Enforcement Rules of the Customs Act Article 39
Under any of the following circumstances, the imported goods shall not be eligible for the refund or the exemption from Customs duty as provided in Article 50 of the Act thereof:1. Where the imported goods, having been released from Customs after application for Customs clearance and payment of Customs duty by the duty-payer, became of no commercial value due to loss , damage or natural loss caused by the nature of the goods thereof during the period of storage in the warehouse and before being picked up.2. Where the imported goods, at the time of examination, were found pilfered, damaged or lost due to defective packing or careless handling during opening or unpacking, or there has been delay in the filing of declaration in the case of goods of a perishable nature, thereby having no commercial value.3. Where the imported goods released without examination and picked up were found damaged or lost, thereby having no commercial value.
中文原文 關稅法施行細則第39條
進口貨物遇有下列情事之一者，不得發還已繳稅款或依本法第五十條規定免徵關稅：
一、已經納稅義務人報關繳稅並經海關放行之進口貨物，在存倉尚未提取期間遭受損失或損壞致無價值者或因貨物之性質自然短少。
二、進口貨物在查驗時，如有失竊、整理包裝不善、因開箱或拆包不慎，或係鮮貨因延不報關存倉日久，發生破漏、損壞或腐爛致無價值。
三、免驗貨物於放行提領後，發現有破漏、損壞、自然短少或腐爛致無價值。
一、已經納稅義務人報關繳稅並經海關放行之進口貨物，在存倉尚未提取期間遭受損失或損壞致無價值者或因貨物之性質自然短少。
二、進口貨物在查驗時，如有失竊、整理包裝不善、因開箱或拆包不慎，或係鮮貨因延不報關存倉日久，發生破漏、損壞或腐爛致無價值。
三、免驗貨物於放行提領後，發現有破漏、損壞、自然短少或腐爛致無價值。