國際貿易為臺灣經濟發展之重要支柱，相關貨物運送以海運為主，參與此海上冒險活動者，則以投保海上貨物保險之方式分散風險。現今國際海上保險市場以英式保險單為主，即由英國保險市場組成之貨物保險聯合委員會公布最新版本之2009年協會貨物條款。本文即針對2009年協會貨物條款之承保內容、除外免責範圍之認定與適用及當事人間之舉證責任分配等議題，自英國法角度討論分析之，並比較分析新舊版本協會貨物條款之異同，供日後相關法制修正及審判實務參酌依據。

International trade is the significant mainstay of economic development in Taiwan. Most of the cargos depend on carriage of goods by sea, and the participants of shipping activities rely on marine cargo insurance for risk distribution. Nowadays the British Institute Clauses are mainstream international marine insurance policy. In the field of marine cargo insurance, it namely means Institute Cargo Clauses 1/1/2009, which announced by the Joint Cargo Committee the latest version of the terms in 2009.This article will focus on the coverage, exclusion clauses, burden of proof in Institute Cargo Clauses 1/1/2009, and compares with Institute Cargo Clauses 1/1/1982. The author hopes this article would lay the foundation of R.O.C relevant legal provisions amending and the practice of R.O.C court.