Taiwan is a typical island. Taiwan lacks natural resources and needs to rely on import and export of goods for living. International trade plays a crucial role in Taiwan's economy. In recent years, the government promotes actively integration with the global free trade agreement, relaxation of national barriers to trade, promotion clearance simplify, shortened the customs clearance of goods aging. The government promotes actively the custom broker industries transformation into logistics industries. Therefore, the study invests to raise the rate of success in business only by way of finding out the key success factors (KSF). That is my study motivation. This study refers strategy, competitive advantage, resource based view, the key success factors of the theories to construct a framework which focuses on members of customs broker association of Kaohsiung, actual operators owner and people belong more than ten years related-experience .The main purpose which custom broker businesses need to control what are important business operating variables. They would be success and achieve sustainable operation in this industry. The conclusions of this study provide the reference which developing key operation strategies and an overall arrangement for the customs broker industries.

Magistro baigiamajame darbe analizuojamas tarptautinis logistikos kanalas, jo elementai bei jų sąveika, apžvelgtas muitinės formalumų reglamentavimas ir atlikimas, įvertintas prekių deklaravimas muitinės formalumų kontekste. Palygintas bei apžvelgtas tiesioginis ir netiesioginis atstovavimas muitinėje, pateikta ir išanalizuota atstovavimo muitinėje deklaruojant prekes samprata, apžvelgti atstovavimo ypatumai deklaruojant eksportuojamas, importuojamas bei tranzitu gabenamas prekes, įvertinta muitinės tarpininkų vieta bei vaidmuo atliekant muitinės formalumus visuose tarptautinio logistikos kanalo etapuose. / Master's thesis identified international logistics channel, its elements and the interaction between them, reviewed customs formalities application and implementation, assesed goods declaring in the context of customs formalities. Moreover direct and indirect representation of customs was reviewed and compared, presented and analyzed the concept of representation of customs when declaring goods, reviewed representation peculiarities when declaring export, import and transit goods as well as evaluated customs brokers significance in all three of logistics channels.