原產地規則隨著區域整合之興起，已成為一個相當重要的貿易問題。其不僅與國內整體產業發展有關，對於個別廠商之生產決策與外銷優勢亦有相當程度之影響。尤其對於部分相對弱勢之產業，若制定過於寬鬆之原產地規則，除將面臨區域內國家之進口壓力，區域外國家還可能透過違規轉運藉由優惠性關稅進口。台灣自從與經貿關係密切之中國大陸洽簽了兩岸經濟合作架構協定（Economic Cooperation Framework Agreement，ECFA），隨著貨品逐步之關稅調降，許多區內產品認定問題亦隨之而來。 而本文之研究目的，即為透過原產地規則之制定，在適當的彈性空間下，避免區外國家透過中國大陸轉運，使過多產品享有優惠性關稅進入國內市場，造成國內廠商受到衝擊。而本文所研究之產業為台灣之成衣產業，相較於中國大陸之成衣產業，其目前發展情形相對弱勢，故政府未來針對此產業制定原產地規則時必須更加謹慎地考量國內產業發展，並參考其他FTA所制定相關原產地規則。本文希望透過比較研究其他FTA，並審酌產業發展現況，經適當調整後，試擬一套適合台灣成衣產業之原產地制度。最後，為了解所建議原產地規則之可行性，本文以實際採訪政府機關之方式，了解原產地制度制訂者之看法與意見。 / Rule of origin is a quite important issue since the trend of regional integration. This is not only relevant with the development of domestic industries, but also has impact for the strategies of production and export each firm made. Domestic industries, especially for the relatively weak industries, will burden much pressure if the rules of origin are too simple and less restrictive. Sine Taiwan signed Economic Cooperation Framework Agreement（ECFA）with China, we need to consider all the issues and impact rules of origin may occur. The main subject of this thesis is to set up appropriate rules of origin to avoid the severe impact to domestic industries caused by excessive import from China. Due to the condition of industry, I chose garment industry as a focus of my study and analysis. Since domestic garment industry involves more employed population compare to the other weak industry, government should consider more cautious when they set up rules of origin for garment industry in the future. By making the comparison for the rules of origin for garment industry in different free trade agreement, I tried to imitate the rules of origin for garment industry with some adjustment. In the last part, I made an interview with the researcher of Industrial Development Bureau to understand their opinion for the applicability of the rules of origin.