El comisionista que tuviere en su poder mercaderías o efectos por cuenta ajena responderá de su conservación en el estado que los recibió. Cesará esta responsabilidad cuando la destrucción o el menoscabo sean debidos a casos fortuitos, fuerza mayor, transcurso de tiempo o vicio propio de la cosa.
En los casos de pérdida parcial o total por el transcurso del tiempo o vicio propio de la cosa, el comisionista estará obligado a acreditar en forma legal el menoscabo de las mercaderías, poniéndolo, tan luego como lo advierta, en conocimiento del comitente.
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