在我國入出境的旅客，大多數是經由桃園國際機場入出境，因此桃園國際機場可說是我國國家的大門，國際機場予人的觀感就是對於我國的第一印象。當旅客抵達國際機場時，首先會接觸到的即是海關通關作業，因此如果海關通關作業的服務品質良好，不但可提高旅客滿意度，更有助於提升我國在國際中的形象。 本研究參考Parasuraman,Zeithaml＆Berry（1988a，1991）所發展之服務品質量表，根據台北關稅局的海關通服務特性加以修正，設計出服務品質有關的26個題項，另參考Olorunniwo, Hsu＆Udo（2006）與Ruyter, Wetzels＆Birgelen（1999）對顧客服務滿意度的定義，並依此定義設計旅客滿意度量表的5個題項，衡量海關通關服務品質與旅客滿意度，運用SPSS統計套裝軟體，對回收之有效問卷進行統計分析，驗證本研究所探討之假設。本研究發現如下： 一、入境旅客所期望的海關通關服務水準與其實際所感受到的服務水準有顯著差異；而出境旅客所期望的海關通關服務水準與其實際所感受到的服務水準除有形性構面無顯著差異外，其餘反應性、可靠性、保證性與關懷性等四個構面皆有顯著差異。 二、入出境旅客所期望的海關通關服務水準與海關人員對旅客所期望的服務水準認知皆在關懷性構面有顯著差異，其餘構面皆無顯著差異。 三、入境旅客實際所感受到的海關通關服務水準與旅客的整體滿意度有顯著相關；而出境旅客實際所感受到的海關通關服務水準與旅客的整體滿意度在保證性與關懷性構面有顯著相關。 四、不同屬性入境旅客對其實際所感受到的海關通關服務水準在不同性別與不同年齡有顯著差異；不同屬性出境旅客對其實際所感受到的海關通關服務水準在不同職業、不同國別與不同月收入有顯著差異。 五、不同屬性入境旅客對其所期望的海關通關服務水準在不同國別有顯著差異；不同屬性出境旅客對其所期望的海關通關服務水準無顯著差異。 六、不同屬性入境旅客對旅客的整體滿意度在不同性別、不同年齡、不同職業、不同月收入、不同旅遊目的與不同使用頻率有顯著差異；不同屬性出境旅客對旅客的整體滿意度在不同國別、不同月收入與不同使用頻率有顯著差異。 七、不同屬性的海關人員對旅客所期望的海關通關服務水準認知無顯著差異。 本研究依據研究發現提出建議，以供海關機關與後續研究之參考。 / The passenger entering or leave the country in our country, the great majority enter or leave the country via Taoyuan International Airport, so Taoyuan International Airport can be regarded as the gate of the country of our country, the impressions that the International airport gives to people are the first impression on our country. When the passenger reaches the International airport, it can touches to be customs clear customs the homework at first, so if the customs clearance of the service quality of the homework is good, not only can improve passenger's satisfaction, contribute to improving the image in world of our country even more. consults Parasuraman, Zeithaml& Berry (1988a,1991)Service product quality forms developed, revise according to the open service characteristic of the customs of Taibei Bureau Veritas, is it serve quality relevant 26 question item to design, consult Olorunniwo, Hsu& Udo separately (2006) And Ruyter, Wetzels& Birgelen (1999) Definition of the satisfaction to customer service, and definition design passenger to be satisfied to measure 5 question item of form according to this, weigh customs is it serve quality and passenger satisfaction to clear customs, use SPSS to count the suit software, carry on statistical analysis to the effective questionnaire retrieving, verify the assumption that this research institute probes into. Originally discover as follows: 1. Inbound passenger has significant difference between the customs clearance service level of the passenger’s expectation and the customs clearance service level of the passenger’s actual perception, however, outbound passenger only has not significant difference in Tangibles between the customs clearance service level of the passenger’s expectation and the customs clearance service level of the passenger’s actual perception, the other four dimensions, responsiveness, reliability, assurance and empathy all have significant difference. 2. Inbound passengers and outbound passengers both have significant difference between the customs clearance service level of the passenger’s expectation and the customs clearance service level of the passenger’s expectation by the customs officer’s sense in empathy dimension, the other dimensions all have not significant difference. 3. Inbound passenger has significant relationship between the customs clearance service level of the passenger’s actual perception and the entire passenger’s satisfaction, however, outbound passenger has significant relationship between the customs clearance service level of the passenger’s actual perception and the entire passenger’s satisfaction in assurance and empathy. 4. Different attribute inbound passenger to the customs clearance service level of the passenger’s actual perception have significant difference in the different sex and different age. Different attribute outbound passengers to the customs clearance service level of the passenger’s actual perception have significant difference in the different month income, different occupation and different country. 5. Different attribute inbound passenger to the customs clearance service level of the passenger’s expectation have significant difference in the different country. Different attribute outbound passengers to the customs clearance service level of the passenger’s expectation have not significant difference. 6. Different attribute inbound passenger to the entire passenger’s satisfaction have significant difference in the different sexual, different age, different occupation, different monthly income, different purpose of travel and different using times. Different attribute outbound passenger to the entire passenger’s satisfaction have significant difference in the different country, different monthly income and different using times. 7. Different attribute customs to the customs clearance service level of the passenger’s expectation by the customs officer’s sense have not significant. To conclude, this study has some suggestions by empirical finding, customs organization and future study may referable.