通關便捷化與反恐皆是目前全球的重要趨勢。通關便捷化可降低企業經營成本，提高國際市場競爭力，並吸引各國企業投資；而反恐則可預先篩選過濾高風險危害，保護國土安全，避免貿易癱瘓。大勢所趨，我國無法自外於潮流，必須儘所能尋求反恐成效與整體通關效率兩者兼顧的有效措施，提升關務行政效能及增進國際貿易競爭力，以保障我國未來經濟之穩定與成長。 通關反恐與通關便捷其實很難兩全其美，一味講求通關便捷固然會疏於反恐，因而影響貿易安全，然過於嚴格的反恐措施亦必影響通關便捷化。因此，如何兼顧通關便捷與安全，是全球海關未來的重要課題，本研究乃基於剖析通關便捷化與911後之通關反恐，進一步推導出兼顧通關便捷及貿易安全之策略，並選定目前蔚為世界趨勢的WCO SAFE標準架構作為所需兼顧策略的探討內容，從WCO SAFE標準架構之國際發展趨勢、各國導入WCO SAFE標準架構之情形、其他國際性供應鏈安全計畫等諸項，分析出兼顧通關便捷及貿易安全趨勢我國應有的策略和具體做法。 本研究對於如何真正做到通關無紙化、如何落實廉政海關、ECFA所遭遇的問題及如何透過ECFA與世界接軌、如何以京都公約的做法加強通關便捷化、我國執行反恐的重點、如何協助國內廠商通過國際安全標準認證、如何參酌國際規範適時修正我國關稅法規並調整關稅措施、如何提升我國海關通關效能等關鍵問題，均提出具體可行建議和可行細節規劃。 / Customs clearance Facilitation and anti-terrorism are important trends at present in the world. Clearance Facilitation can reduce enterprise's operation costs, raise the competitiveness of international markets, and attract enterprise investments from other countries. Through the anti-terrorism mechanism most high- risk factors could be sifted out prior to the importation of goods or the arrival of people, so we may protect the security of the territory, prevent trade from being paralyzed. Taiwan, a member of the global village, can never exclude itself from the global trends, and must seek the effective measures to attain both anti-terrorism effect and clearance efficiency, improve customs administrative efficiency and promote international trade competitiveness, in order to ensure Taiwan’s economic stabilization and growth in the future. It seems very difficult to strike a balance between Customs clearance facilitation and anti-terrorism; i.e. getting both of the two tasks done well is really a challenge to a country. While simply stressing clearance facilitation will undoubtedly be negligent of anti-terrorism, and even sacrifice trade security, but overly strict anti-terrorism measures will affect clearance facilitation. So, how to attain both clearance facilitation and security is an important task for world Customs as a whole. This study is to analyze clearance facilitation and anti-terrorism after the 911, then derives further the strategies to attain both clearance facilitation and security, and it selects WCO SAFE standards, which are a leading guide for world trade procedures, to be the discussion content necessary for the eclectic strategies. This study tries to derive the strategies and concrete procedures that Taiwan may adopt to attain clearance facilitation and trade security based on the trends of international development of WCO SAFE standards, the situation various countries adopt WCO SAFE standard structure, other international supply chain safety plans, etc. This study proposes feasible suggestions and detailed plans in regard to how to accomplish paperless customs clearance, how to put customs integrity into practice, the problems the ECFA encounters and how to integrate with the world through ECFA, how to strengthen clearance facilitation with the implementation of the Kyoto Convention, the focal point of Taiwan executing the anti-terrorism policy, how to help the domestic manufacturers to pass international safety standard authentication, how to revise Taiwan’s Customs regulations and adjust tariff measures in consultation with international norms at the right time, how to improve customs clearance efficiency, etc.