本文主旨在評估關稅局貨物通關作業之服務需求。本文首先參考關稅局通關作業之特性與其相關文獻來建立使用者對其服務需求之屬性；其次，再分別探討使用者對這些服務需求屬性的滿意度與重要度認知；最後，
再應用 IPA 分析來評估這些服務需求屬性的改善政策。另外，為了驗證本研究模式的效度，本研究並以高雄關稅局為例，來進行模式的實證研究。本文之研究結果顯示，高雄關稅局之前五項須優先改善的服務需求屬性為︰關員的專業能力、關員對作業規定認知的一致性、關員的服務態度、申訴管道的暢通性以及與研修不合時宜的法令等。本研究之結果可提供給高雄關稅局，作為其制定服務品質改善政策的依據。此外，本研究所建立的貨物通關服務需求評估模式，也可作為關稅局之服務品質的相關研究參考。

The purpose of this paper is to assess the service requirements of cargo
customs clearance operations. Based on the features of cargo clearance operations and relevant literature, the service requirement attributes (SRAs) of customs were identified. The users’ perceived importance and satisfaction for each of the SRAs were then examined. This study uses the Importance-Satisfaction analysis to identify the improvement policies of the SRAs. Date collected from the services of Kaohsiung Customs Office (KCO) and its customs brokers. Results indicated that the top five SRAs that need to be improved for KCO are: staff’s professional capabilities, the consistency of staffs perceived customs rules, staff’s’ service attitudes, appeal channels, and promptly revising legal systems. The research findings could provide practical information for KCO to make policies for improving their service quality.