Where traders entering contract by distance sales or door-to-door sales with consumers, traders shall provide consumers the following information clearly and conspicuously in writing:
1. The name of the traders, representatives, firms or place of business, phone number or email and contact information which consumers can get rapid and effective communication.
2. The contents, prices, payment dates, payment methods, delivery dates and method of delivery.
3. The period and procedure for consumers to exercise the right to rescind in accordance with Article 19.
4. The right to rescind, prescribed in the first paragraph of Article 19, cannot be exercised upon the application of provisions prescribed in accordance with the second paragraph of Article 19.
5. Consumer complaint handling procedure.
6. Any other matters proclaimed by the competent authorities.
Distance sales made via the Internet shall provide consumer with recoverable and savable information in electronic format.

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.
Reasonable matters prescribed in the previous paragraph shall be proclaimed by the Executive Yuan.
When traders do not provide consumers with information prescribed in the third subparagraph of the first paragraph of previous Article on matters related for consumer to rescind contracts upon receipt of goods or services, the 7 days period set forth in the first paragraph shall not be counted until the date the information is provided. The right to rescind would be deprived if the 7 days period set forth in the first paragraph has lapsed for 4 months.
The contract would be deemed rescinded when the consumers have delivered or issue in writing within the period set prescribed in the first and third paragraph.
Any agreement made in distance sales or door-to-door sales in violations of provisions prescribed in this Article shall be null and void.

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When consumers make notification to traders to rescind the contract in writing according to the first or third paragraph of Article 19, traders shall retrieve the goods onto the premises of the original delivery or agreed between the parties within 15 days from the next day of receipt of the notification, except for parties have agreed otherwise by individual negotiation.
Traders shall make refund within 15 days from the next day of retrieving the goods, receipt of returned goods, or receipt of notification to rescind the service contract.
After rescinding the contract, the restitution provision shall be null and void if it is more adverse to the consumers than the provision prescribed in Article 259 of the Civil Code.

Consumers shall not be responsible for keeping custody of unsolicited goods.
The goods set forth in the previous paragraph shall be deemed have been abandoned if the sender does not retrieve the goods after a reasonable period of time set by the consumer after the notice is given. Or although without notice, the senders do not retrieve the goods one month after the consumer does not accept the goods, shall be deemed have been abandoned.
Consumers may claim for damage caused by shipping the goods and request for reimbursement of expenses necessary to handling the shipping.

Contracts of installment sales between traders and consumers shall be made in writing.
The above mentioned contract shall include the following :
1. The amount of the down payment.
2. The difference between the cash price and the total price by adding up the amount of each installment and other incidental charges.
3. The interest rates.
Where traders fail to specify the interest rates in accordance with the previous paragraph, the interest rate shall be calculated at 5% per annum of the cash transaction price.
For traders in violation provisions prescribed in the second paragraph, first and second subparagraphs, the consumers shall not be liable to pay any price above the cash transaction price.