Regulations Governing the Handling of Mail Article 32
The term “collect-on-delivery (COD)” refers to a service that allows the postal service to collect payment for merchandise from its recipient at the time of delivery for an extra COD fee. This service is only available for value-declared or insured mails sent by senders who pay the fee for the collection of cash on delivery in accordance with the specifications publicly announced by Chunghwa Post.
中文原文 郵件處理規則第32條
寄件人按中華郵政公司公告之報值或保價限額，交付代收貨款費，請郵局於投遞時向收件人代收貨款之郵件，為代收貨款郵件。