Maritime Act Article 144
In the following cases, the insured may abandon the cargo insured:1. The ship has become unable to navigate due to disaster or other accident for more than two months and the cargo has not yet delivered to the consignee, the purchaser of insurance or the assured.2. if the carrying ship is missing for more than two months.3. if the aggregated costs of restoring the damage, for which the insurer is liable to, and continuing or forwarding the cargo to their destination would exceed their value on destination.
中文原文 海商法第144條
被保險貨物有下列各款情形之一時，得委付之：
一、船舶因遭難，或其他事變不能航行已逾二個月而貨物尚未交付於受貨人、要保人或被保險人時。
二、裝運貨物之船舶，行蹤不明，已逾二個月時。
三、貨物因應由保險人負保險責任之損害，其回復原狀及繼續或轉運至目的地費用總額合併超過到達目的地價值時。
一、船舶因遭難，或其他事變不能航行已逾二個月而貨物尚未交付於受貨人、要保人或被保險人時。
二、裝運貨物之船舶，行蹤不明，已逾二個月時。
三、貨物因應由保險人負保險責任之損害，其回復原狀及繼續或轉運至目的地費用總額合併超過到達目的地價值時。