Maritime Act Article 117
Cargo which covered neither by a bill of lading nor master’s receipt, or the equipment and appurtenances not recorded in the ship’s inventory, in case sacrificed, are not be allowed as general average. However the cargo sacrificed in case being salvaged shall nevertheless contribute to the general average.
中文原文 海商法第117條
無載貨證券亦無船長收據之貨物，或未記載於目錄之設備屬具，經犧牲者，不認為共同海損。
但經撈救者，仍應分擔共同海損。
但經撈救者，仍應分擔共同海損。