Maritime Act Article 135
In the insurance of cargo, the insurable value shall be the value of the cargo calculated at the time and place of loading, together with the expenses of loading, taxes, freight due and the insurance premium.
中文原文 海商法第135條
貨物之保險以裝載時、地之貨物價格、裝載費、稅捐、應付之運費及保險費，為保險價額。