近年因應全球塑膠污染問題，聯合國推動具法律約束力的「全球塑膠公約」，各國亦相繼制定減塑與提高再生料使用比例等相關規範，台灣也不例外。然而，國內目前尚缺乏針對各產業部門塑膠使用現況的完整基線資料。本研究以物質流分析法 (Material Flow Analysis, MFA) 建構2022年台灣兩大塑膠主要使用部門——包裝與紡織產業之完整塑膠物流模型，以作為政策規劃與塑膠公約應對之依據。
研究結果顯示，包裝部門塑膠總投入中原生料占92.5%，再生料占7.5%，其中有71%為回收包裝的再生料。產品端合計出口比重為40%。在廢棄物處理方面，約67%廢塑膠包裝成為再生料，約29%遭焚化，1%用於製作固體再生燃料 (SRF)，其餘為掩埋及其他處理。紡織部門再生料使用比例約為9.6%，僅1%為回收紡織的再生料，產品端合計出口比重達67%。國內消費後廢棄端約76%進入焚化系統，13%透過舊衣回收進行重複使用或降級利用，約6%可用於製作SRF，實際進入再利用流程者比例小於1%。不確定性分析凸顯了需要解決的重要數據品質問題，特別是再生塑膠產量及用量的數據。
透過情境模擬，若提升分類與回收效率，包裝部門再生料使用率可自7.5%提升至11.9%，反映出僅依靠現有的廢包裝難以滿足包裝部門之實際需求，包裝產業勢必須與其他產業共同競爭可用資源；在紡織部門中整體SRF處理率可自現況6.1%提升至65.1%，有效降低焚化與掩埋比例至21.6%，顯示在既有回收技術未能發揮效益的情況下，若加強分類，SRF可作為一過渡性能源回收途徑，以減緩碳排放與資源浪費。
本研究填補了台灣包裝與紡織部門在塑膠物流資訊上的缺口，並提供具體且量化的依據，可作為未來政策制定、產業轉型與因應國際塑膠治理規範之重要參考基礎。

The United Nations is promoting a legally binding Global Plastics Treaty, and many countries—including Taiwan—have introduced regulations to reduce plastic use and increase recycled content. However, Taiwan currently lacks comprehensive baseline data on plastic use across its sectors. This study applies Material Flow Analysis to model the 2022 plastic flows of Taiwan’s packaging and textile sector. Results show that both sectors used less than 10 % recycled plastics, while both sectors export exceeded 40 %, reaching 67 % in textiles sector. At end-of-life, packaging waste was mainly recycled into pellets (67 %), 76 % of plastic in textile waste was incinerated. Uncertainty analysis highlights the need for improved data on recycled plastic flows. Scenario simulations indicate that improving sorting raises recycled plastic use in packaging from 7.5 % to 11.9 %. This indicates that the packaging sector must compete with other industries for limited recycled resources. SRF processing in textiles from 6.1 % to 65.1 %, reducing incineration and landfill rates. These findings underscore SRF’s potential as a transitional recovery pathway under current technological limits. In the face of global plastic reduction trends, improvements in both product design and end-of-life treatment are essential for successful industrial transition.
This study fills the information gap on plastic flows in Taiwan’s packaging and textile sectors and provides concrete, quantitative data that can serve as an important basis for future policymaking, industrial transition, and compliance with international plastic governance.

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