Maritime Act Article 138
The measure of damages to the cargo is in comparison with as the value of the cargo in its damaged condition bears to the value which it would have in a sound condition at the port of arrival.
中文原文 海商法第138條
貨物損害之計算，依其在到達港於完好狀態下所應有之價值，與其受損狀態之價值比較定之。