Maritime Act Article 77

Where the port of loading or port of discharge stipulated in the Bill of Lading is a port of ROC, the applicable law of any legal relationship arising under that bill of lading shall be determined according to the Code of Application of Law in Relation to Foreign-related Civil Matters. However provided that this Code shall be applied in case any provisions in this Code provide a better and more favourable position to the shipper or consignee who is of ROC nationality.
中文原文 海商法第77條
載貨證券所載之裝載港或卸貨港為中華民國港口者,其載貨證券所生之法律關係依涉外民事法律適用法所定應適用法律。
但依本法中華民國受貨人或託運人保護較優者,應適用本法之規定。

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