郵政服務與快遞服務均為服務貿易總協定下通訊服務之次部門。相較於電信服務與視聽服務，顯然受到WTO會員較少的關切與注意，整體之承諾程度，相對於電信服務與視聽服務亦較低。然而，隨著全球化的腳步日益加速，郵政與快遞服務促進實體貨件有效率的流通，對整體經濟發展扮演愈來愈重要的角色。因此，隨著服務貿易新回合談判的展開，郵政與快遞服務成便為談判重點項目之一，相關議題亦逐漸浮上台面，廣受會員密切討論。 本文首先介紹郵政快遞服務貿易實務，概述郵政快遞服務之貿易概況、產業特性與貿易障礙。其次，探討GATS架構下郵政快遞服務之相關規範與承諾，並分別就與郵政快遞服務具高度關連性之GATS條文進行解釋，討論其對郵政快遞服務之影響，同時分析WTO會員之現行承諾狀況與回應清單之開放情形。最後，以爭議性較高之分類議題與到達費議題為本文重點，進行深入之分析與討論：分類議題主要係分析現行GATS對郵政與快遞服務分類標準之可能缺失，並提出未來可能之調整方向；到達費議題則主要探討萬國郵盟到達費制度是否違反GATS最惠國待遇原則，並提出未來可能之調和方向。 / Postal and courier services are both subsectors in the communication services under the GATS. Compared to telecommunication and audiovisual services, WTO Members apparently paid less attention to the two subsectors. As a result, in general, the level of commitments in the subsectors is relatively low. However, as the pace of globalization accelerates, postal and courier services could improve the efficient flows of physical documents and shipments, and could play a more important roles to the integral economic development. Therefore, at the outset of new round negotiations on trade in services, postal and courier services became the key items of the negotiations, and related issues were also put on the table and dicussed frequently by the Members. The thesis first introduces the practices of trade in postal and courier services, and summarizes the trade profiles, industrial characteristics, and trade barriers on trade in postal and courier services. Then the thesis discusses the related regulations and commitments of postal and courier services under the GATS framework, explains the related GATS articles for postal and courier services, and clarifies their influence. Besides, the thesis also analyzes Members’ existing commitments and offers. Finally, the thesis focuses on the classification and terminal dues issues: the main point of the former is analyzing existing GATS classification on postal and courier services, and submitting the future adjustment solutions; the main point of the later is examining whether the terminal dues system of the Universal Postal Union is inconsistent with the GATS MFN treatment principle, and submitting the future harmonization solutions.