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Standards for Redemption of Soiled or Mutilated Currency Notes and Coins Unfit for Circulation
1.中華民國二十八年九月五日財政部核定 2.中華民國三十六年九月二日中央銀行發行局修正發布 3.中華民國六十三年八月十三日財政部（63）台財錢字第 17444 號令修 正發布 4.中華民國六十九年八月二十一日中央銀行（69）台央發字第 0631 號函 修正發布名稱及全文 7 條 5.中華民國九十六年八月十四日中央銀行台央發字第 0960035960 號令修 正發布全文 11 條；並自發布日施行
資料來源：全國法規資料庫（ChOrder.json，版本 2026/7/24 上午 12:00:00）・政府資料開放授權
These Standards are adopted pursuant to Article 18, Paragraph 1 of the Central Bank of the Republic of China (Taiwan) Act.
1Currency notes may not be redeemed under any of the following circumstances：
2(1)Where they are specimens.
3(2)Where they have been voided.
4(3)Where they are deliberately damaged.
5(4)Where they are deliberately cut or gouged, altered, or stripped off on either side.
6(5)Where there remains less than half of the original currency notes.
7(6)Where pieces of a note cannot be fit together.
8(7)Where they are charred, burned, water-soaked, oil-stained, smeared, or eroded such that they cannot be authenticated.
1Currency notes may be redeemed at full face value under any one of the following circumstances, provided they do not have conditions as described in the preceding article:
2（1）They are mutilated but with at least three-fourths of the original note remaining.
3（2）They are mutilated but all integral parts are present and correspondent to one another.
4（3）They are soiled or charred, but are still identifiable by means of signature, serial number, printed characters, or pattern.
Currency notes may be redeemed at half of their respective face value if they are mutilated, but with more than one-half yet less than three-fourths of the original note remaining, provided they do not have conditions described in Article 2.
Currency notes that have been burned, or water-soaked, such that they cannot be authenticated by the naked eye or by ordinary equipment may be redeemed after the completion of assay and authentication procedures by the relevant authority (institution).
1Coins may not be redeemed under any of the following circumstances:
2（1）Where they are deliberately damaged.
3（2）Where they have been voided.
4（3）Where they have been deliberately punched, stamped, or imprinted such that they are reduced in weight or deformed.
5（4）Where they have been charred, burned, water-soaked, oil-stained, smeared, or eroded, such that the coin cannot be authenticated.
Coins may be redeemed at full face value if less than 5 percent of statutory weight has been lost through normal wear, and they are still identifiable by means of characters or patterns.
Coins that have been burned, etc. such that they cannot be authenticated by the naked eye or by ordinary equipment, may be redeemed after the completion of assay and authentication procedures by the relevant authority (institution).
Fees for the authentication process described in Article 5 or Article 8 shall be paid pursuant to the regulations of the authentication authority (institution).
To apply for the authentication described in Article 5 or Article 8, an application form (as attached) must be completed and submitted to the financial institution authorized to manage business associated with the issuance of New Taiwan dollars. Soiled or mutilated currency notes or coins unfit for circulation must be delivered(mailed) to the authentication authority (institution) by the applicant.
These Standards shall take effect from the date of promulgation.