If in the town of the person who wants to give zakat there is no one entitled to receive it and he cannot spend it in any other legally justified way, he can transfer the zakat to another place. In this case, if he is not negligent in looking after it but it still perishes, he is not responsible for it. Furthermore, he can obtain agency (wikālah) from a fully qualified jurist to take possession of it, and with the authorisation of a fully qualified jurist he can transfer it to another place.
In this case too, he is not responsible for any loss, and he can take the transportation costs from the zakat as well.