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Ethmia crocosoma is a moth in the Depressariidae family. It is found in India and Nepal. Records for Taiwan are probably based on misidentifications.
The wingspan is 24–35 mm. The forewings are whitish-grey, with black spots. The hindwings are darker brownish-grey, but lighter on the fringe of the apex.
References
Ethmia crocosoma Wikipedia(Text) CC BY-SA