Maritime Act Article 119
The cargo being sacrificed which nature was willfully mis-described at time of shipment shall not be allowed as general average. But such cargo shall remain liable to contribute upon their actual value, if saved.The cargo being sacrificed which value have been wrongfully declared on shipment at a value which is different from their real value, shall be contributed for at the lower value, but shall contribute upon the higher value.
中文原文 海商法第119條
貨物之性質，於託運時故意為不實之聲明，經犧牲者，不認為共同海損。
但經保存者，應按其實在價值分擔之。
貨物之價值，於託運時為不實之聲明，使聲明價值與實在價值不同者，其共同海損犧牲之補償額以金額低者為準，分擔價值以金額高者為準。
但經保存者，應按其實在價值分擔之。
貨物之價值，於託運時為不實之聲明，使聲明價值與實在價值不同者，其共同海損犧牲之補償額以金額低者為準，分擔價值以金額高者為準。