在一個全球化經濟發展的快速變遷時代裡，中國大陸自1980年代初期開始引進外資帶動它的經濟成長，我國也在1987年宣佈解嚴並開放兩岸交流。迄今已歷20幾年，期間中國大陸因為「台商」及「外資」的投資與貿易的結果，累計了一定程度的經貿收益。時值我國與中國簽署ECFA「經濟合作架構協議」之際，世界潮流指引了區域經貿，對於國際間區域性經濟議題及國內的趨勢轉變需要加以體認和瞭解並採取適切的回應。同為WTO「世界貿易組織」會員的我國與中國涉及規範的經貿互動攸關我國產業政策的評量，有必要對於兩岸間海關關稅制度做深度認識，期以兩岸經貿交流合作下，相關「關稅區域」（Tariff Territory）、「關稅政策」（Tariff Policy）及「關稅制度」（Tariff System）等課題引為提出探討。

In a globalized, rapidly changing economic development era, mainland China began to introduce foreign trade to promote its economic growth since the early 1980s, we also announced the lifting of martial law in 1987 and the opening of cross-straits exchanges. So far has been over 20 years, during which mainland China because of the result of investment and trade of “Taiwan” and “foreign”, accumulated a certain degree of economic and trade benefits.After the signing of ECFA (Economic Cooperation Framework Agreement) with mainland China, the global trend is towards regional economy and trade; international discussion on regional economy and trade and changes in the trend of domestic that need to realize and understand and take appropriate response.As the WTO members, Taiwan and mainland China are involved in trade and economic interaction norms, relevant to the assessment of industrial policy, it is necessary for a depth understanding of tariff system between the two sides of the cross-straits, the study proposed and explored the issues of “Tariff Territory”, “Tariff Policy”...etc. under the cross-straits economic and trade exchanges and cooperation.