Regulations Governing the Handling of Mail Article 67

In the case that a parcel, express mail, value-declared mail or insured mail is totally lost, stolen or damaged and compensation should be granted, at the time that compensation is made, the postage paid should be refunded as well. However, the insurance fee and value-declared fee should not be refunded.In the event that a COD mail item is totally lost, stolen or damaged and should be compensated, the COD charge should be refunded as well.
中文原文 郵件處理規則第67條
包裹郵件、快捷郵件、報值郵件、保價郵件全部遺失、被竊或毀損應予補償者,於給予補償金時,並退還其郵資。
但保價費、報值費,不予退還。
代收貨款郵件全部遺失、被竊或毀損應予補償者,並退還其代收貨款費。

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