Maritime Act Article 75

Where there is a consecutive carriage of cargo involving carriage by sea and other modes of carriage, the leg of the journey involving carriage by sea shall be governed by this Code.If the time of the loss of or damage to the cargo occurred could not be ascertained, it shall be presumed as occurring during the carriage by sea.
中文原文 海商法第75條
連續運送同時涉及海上運送及其他方法之運送者,其海上運送部分適用本法之規定。
貨物毀損滅失發生時間不明者,推定其發生於海上運送階段。

English translation for reference only; the Chinese text prevails. Not legal advice.