Civil Code Article 162
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-08-17. Later amendments may not be reflected in the translation — please refer to the Chinese text.
If a notice of withdrawing an offer arrives after the arrival of the offer itself, though it should usually arrive before or simultaneously with the arrival of the offer within a reasonable time by its transmitting manner, and this might be known to the other party, the other party so notified should notify the offerer immediately of such delay.If such other party delays the notice specified in the preceding paragraph, the notice of withdrawing the offer shall be deemed to have arrived without delay.
中文原文 民法第162條
撤回要約之通知，其到達在要約到達之後，而按其傳達方法，通常在相當時期內應先時或同時到達，其情形為相對人可得而知者，相對人應向要約人即發遲到之通知。
相對人怠於為前項通知者，其要約撤回之通知，視為未遲到。
相對人怠於為前項通知者，其要約撤回之通知，視為未遲到。