Postal Act Article 9
Mail delivery services provided by Chunghwa Post, as well as all postal property and bills, receipts and other documents used to provide such services, shall be exempt from taxes.Where the perils of the sea fall upon mail during shipment, Chunghwa Post will share no liability.
中文原文 郵政法第9條
中華郵政公司經營之遞送郵件業務及供該項業務使用之郵政公用物、業務單據，免納一切稅捐。
郵件在航運發生海難時，不分擔共同海損。
郵件在航運發生海難時，不分擔共同海損。