Railway Act Article 48

Railway institutions have the right to refuse any freight whose nature may cause damage to persons or property, with the exception of those that railway institutions have announced to handle and transport.In case of damage by railway institutions while transporting the aforementioned freight due to inconformity reports, the shipper of the freight shall be liable to pay compensation for the damage.
中文原文 鐵路法第48條
物品依其性質對於人或財產有致損害之虞者,除鐵路機構已公告辦理運送者外,得拒絕運送。
前項運送物,因申報不符,致鐵路機構蒙受損害,託運人應負損害賠償之責。

English translation for reference only; the Chinese text prevails. Not legal advice.