本文利用策略性貿易理論，探討企業存在消費者導向的企業社會責任下，對於進口國關稅決定的影響。在本國雙占市場中，(1)兩國廠商同時關注企業社會責任時，當關注程度足夠高時，關注程度的提升將會導致關稅稅率下降；(2)當外國廠商單邊關注企業社會責任時，若關注程度足夠高，關注程度的提升將會導致關稅稅率降低；(3)而當本國廠商單邊關注企業社會責任時，若關注程度足夠高，關注程度的提升將會導致關稅水準上升。此外，當企業社會責任的成本相對低時，就廠商而言的優勢策略是兩者皆關注企業社會責任。

In an international duopolistic market, we prove that in case of 1. When both foreign and domestic firm care more the consumer-oriented CSR initiatives, it will decrease the tariff rate if the weight is high initially; 2. When foreign firm cares more the consumer-oriented CSR initiatives, it will decrease the tariff rate if the weight is high initially; however, 3. When only domestic firm cares the consumer-oriented CSR, it will increase the tariff rate against the foreign firm. In an international duopolistic market, the consumer-oriented CSR initiative of both firms is the dominant strategy if the CSR cost is sufficiently low.