Consumer Protection Act - Article 19

1. Consumers of distance sales or door-to-door sales may return the goods or rescind the contract in writing within 7 days upon receipt of goods or services without stating the reasons or be responsible for any expenses or costs, except in the case of distance sales with reasonable matters.
2. Reasonable matters prescribed in the previous paragraph shall be proclaimed by the Executive Yuan.

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The Regulations on Reasonable Matters as Exceptions to Rescind the Distance Sales - Article 2

“Reasonable matters” as exceptions referred in Paragraph 1, Article 19 of the Act shall mean the right to rescind the distance sales is not applicable under the circumstances where the goods or services are provided or rendered with one of the following matters; provided, the traders have made notice to consumers:

1. The supply of goods which are liable to deteriorate, with fairly short shelf life, or expire rapidly at the time to rescind the contract;
2. The supply of goods or services made to the consumer’s specifications or clearly personalized;
3. The supply of newspapers, periodicals or magazines;
4. The supply of sealed audio, video recording or computer software which have been unsealed after delivery;
5. The supply of digital content which is not supplied on a tangible medium, or online services which would be fully performed once begun, with the consumer’s prior consent;
6. The supply of sealed personal hygiene products which have been unsealed after delivery;
7. The supply of international airline passenger services.

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