Regulations for the Collection of Commodity Tax<br> Section 5【Disposition of Physically Destroyed or Lost Goods】 Article 87
If taxable goods are physically destroyed in a fire, lost at sea, or destroyed in other force majeure events, the manufacturer or importer may apply to the competent tax authority or customs office for a tax refund or case closing by presenting a checklist of losses and certification papers within 30 days after the disaster happens.