依據各國海關對侵權物品的調查數據顯示，每年查扣疑似侵權物品之數額及金額皆急遽上升，且因物理上之限制，因此規避檢驗或逃脫之侵權物品更是不計其數。然仿冒、盜版或其他侵害智慧財產權物品之流通可能導致一個國家稅收短少、失業率上升，甚至衝擊貿易發展；對權利人或企業而言，則易造成技術外流或商譽受損，此時須有公權力介入，積極防止仿冒與盜版物品進入市場流通，避免侵害擴大。海關既係國家授權控制物品進出口的機關，且因國際貿易盛行、海關本身執行具有直接且迅速功能及國際爭端解決機制不足等因素，透過海關執行邊境措施實有其必要性。

巴黎公約第9條第1項係與邊境措施有關的最早國際規範，條文規定當進口物品對商標或商號之權利造成侵害，應扣押附有該商標或商號之物品，然該公約本身不具有拘束力，直至GATT東京回合談判，歐體與美國協議訂定「阻止仿冒品進口措施協定草案」，欲建立智慧財產權執行與保護標準，以保護智慧財產權，並提供相關機制，企圖阻斷侵權物品之流通，然該草案受到開發中國家阻止；1986年烏拉圭回合部長級會議結束之際，各國除了協議訂定TRIPS協定外，締約國亦同意制定及執行與TRIPS協定一致的內國法，以確保減少對國際貿易造成損害與障礙。

TRIPS協定是目前國際上與邊境措施有關的最早完整協定，該協定除具有拘束力外，亦為智慧財產權邊境保護措施提供最低保護標準。TRIPS協定在邊境措施部分，權利人得向海關提出暫不放行申請，海關亦得依職權為之。權利人對於疑似侵害商標或著作權之進口物品得向海關提出表面證據、詳細說明及保證金以申請暫不放行，當海關決定對物品採行暫不放行時，應立即通知權利人與進口商，且為避免程序拖延造成合法貿易阻礙，權利人應在海關通知送達10日內尋求訴訟救濟；若因錯誤扣押等情形造成進口商損害，權利人應負擔賠償責任；對於無商業性質之旅客個人少量行李或小包寄送則排除邊境措施適用。爾後為了提高保護標準，WCO SECURE依循TRIPS協定之理念，透過修改規則逐漸擴大海關管理權限，除了對種類範圍加以延伸，侵權之舉證責任改由海關負責；ACTA原則上延續TRIPS協定之規定，僅在種類部分排除專利(patent)及未經公開資料之保護、海關職權為之也由TRIPS協定「得」改為「應」。由此可歸納出在國際公約制定部分逐漸往擴大海關權力，並減輕權利人義務方向進行。

在各國內國法部分，基本上皆以TRIPS協定作為最低規範標準，並擴大保護範圍與種類，賦予海關執行彈性。例如美國為防止不公平貿易之侵害，除了海關得對進口物品進行扣留外，亦得依據關稅法第337條賦予國際貿易委員會調查並做成決定之權限。較大之差異在於微量進口，歐盟僅限旅客個人不具商業性質之行李得免除邊境措施適用，對於小包寄送則未加以排除；我國在該部分則無相關規定，需另外透過實務判例分析。

本文除將國際公約與各國內國法互相比較，亦針對我國現行法有關執行智慧財產權邊境措施之法規加以比較及分析，透過條文規範與實務運作審視我國目前執行上的妥當性與缺失，並對此提出具體建議，以期海關運作上能更加有效率。

According to survey data for infringing goods from the Customs of different countries, it shows that suspected infringing goods checked up and the amount of the infringing goods are rising up rapidly every year. Due to the physical limitations, avoiding or escaping inspection of infringing goods is just innumerable. However, counterfeit, pirate or other infringing goods of intellectual property rights, which all may cause a shortage of tax revenue, increases unemployment, and even impacts trade development; For the right holder or businesses, this could easily cause draining out of skills or goodwill impairment. Therefore administrative customs must intervene actively to prevent counterfeit and pirated goods entering the market to avoid expanding of infringement. The Customs has authorized both of the import and export for controlling goods, and due to the prevalence of international trades, the Customs, who has direct and rapid execution capabilities, can fill up the lack of international dispute resolutions and other factors. It’s necessary to implement border measures through the Customs.

中文文獻(按作者姓氏筆畫由少至多排列)
專書
1.孔祥俊、武建英、劉澤宇，WTO規則與中國知識產權法：原理規則案例，清華大學出版社，北京，2006年4月，初版。
2.李明德、黄晖、郃中林、闫文军，歐盟知識產權法，法律出版社，北京，2010年5月，初版。
3.林彩瑜，貿易與公共衛生之法律問題，元照，臺北，2009年7月，初版。
4.和育東，美國專利侵權救濟，法律出版社，北京，2009年7月，初版。
5.馮震宇，國際智慧財產公約及國際發展趨勢，經濟部智慧財產局，臺北，2007年2月，初版。
6.謝銘洋，智慧財產權法，元照，臺北，2014年8月，5版。
7.羅昌發，國際貿易法，元照，臺北，2010年9月，2版。
8.Charles S. Barquist/G. Brian Busey/Hector G. Gallegos//David Yang/王本耀，美國國際貿易委員會(ITC)訴訟實務，財團法人亞太智慧財產權發展基金會，臺北，2004年6月。

期刊論文
1.馮震宇，論專利合作公約與歐洲專利公約之制度與發展(上)，智慧財產權月刊第13期，2000年1月，頁46至56。
2.馮震宇，WTO架構下智慧財產權之發展與變革，月旦法學雜誌第29期，1997年10月，頁44至54。
3.程法彰、劉國勝，我國智慧財產權保護之邊境相關管制措施實務與未來—由「與貿易有關之智慧財產權協定（TRIPS）」以及美國實務為出發，兼論世界關務組織（WCO）推展之「海關統一權力暫定執行標準」，政大智慧財產評論第8卷第2期，2010年12月，頁67至96。
4.蔡明誠，從WTO貿易智慧權協定觀點看國際智慧權保護標準之發展，律師雜誌第243期，1991年12月，頁19至30。
5.蔡光第，國際智慧財產權保護對誰有利？，台灣經濟研究月刊第19卷第5期，1996年5月，頁97至101。
6.廖慈瑋、趙化成，「反仿冒貿易協定（ACTA）」之回顧與展望─析論我國未來動向，智慧財產權月刊第176期，2013年8月，頁36至52。

官方出版品
1.TRIPS逐條釋義，經濟部智慧財產局，2005年。
2.GATT與智慧財產權之保護，經濟部中央標準局，1993年。
3.98.99年各級法院商標判決摘錄彙編，經濟部智慧財產局，2011年，初版。

研究計畫報告
林延機，智慧財產權救濟措施之探討，經濟部貿易調查委員會，2005年12月。

外文參考文獻(按英文字母字首順序排列)
專書
1.Abbott, Frederick M./Cottier, Thomas/Gurry, Francis, International Intellectual Property In An Integrated World Economy, 2nd ed. New York: Wolters Kluwer Law & Business, 2011.
2.Blakeney, Michael, Trade related aspects of intellectual property rights: A concise guide to the TRIPS Agreement, UK: Sweet & Maxwell, 1996.
3.Blakeney, Michael, Border Control of Intellectual Property Rights, London: Sweet & Maxwell, 2006.
4.Cook, Trevor, EU intellectual property law, London: Oxford University Press,2010.
5.Correa, Carlos M., Trade related aspects of intellectual property rights: A Commentary on the TRIPS Agreement, New York: Oxford University Press,2007.
6.Cumming, George/Freudenthal, Mirjam/Janal, Ruth, Enforcement of Intellectual Property Right in Dutch, English and German Civil Procedure, Netherlands: Kluwer Law International, 2008.
7.Gervais, Daniel, The TRIPS Agreement: Drafting History and Analysis, 4th ed. UK: Thomson Reuters, 2012.
8.Hacker, Franz, Markenrecht, 3. Auflage, Köln: Carl Heymanns, 2013.
9.Klett, Alexander R./Sonntag, Matthias/Wilske, Stephan, Intellectual Property Law in Germany: Protection, Enforcement and Dispute Resolution, München: C.H. Beck/LexisNexis, 2008.
10.Lawson, Charles/Malbon, Justin/Davison, Mark, The WTO Agreement on Trade-Related Aspects of Intellectual Property Rights: Commentary, UK: Edward Elgar, 2014.
11.Li, Xuan (ed.)/Correa, Carlos M. (ed.), Intellectual Property Enforcement: International Perspectives, UK: Edward Elgar, 2009.
12.Schaumberg, Tom M., A lawyer’s Guide to Section 337 Investigations Before the U.S. International Trade Commission, 2nd ed., American Bar Association, 2012.
13.Schneider, Marius/Vrins, Olivier, Enforcement of intellectual property right through border measures, 2nd ed. UK: Oxford University Press, 2012.
14.Sundeen, Marcia H./Bateman, John W./Walker, T. Cy /Soucie, Aimee N., Unfair Competition and the ITC: A Treatise on Section 337 Actions, WEST, 2012 .
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16.Trainer, Timothy P., Border Enforcement of Intellectual Property, New York: Oceana Publications,Inc., 2000.
17.Trainer, Timothy P./Allums, Vicki E., Protecting Intellectual Property Rights Across Borders, Thomson Reuters, 2008.
18.Trainer, Timothy P./Allums, Vicki E., Customs Enforcement of Intellectual Property Rights, Thomson Reuters, 2014.
19.UNCTAD-ICTSD, Resource Book on TRIPS and Development, New York: Cambridge University Press, 2005.

期刊論文
1.Atik, Jeffery, ACTA and the Destabilization of TRIPS, Loyola-LA Legal Studies Paper No.2011-18,2011.
2.Ayoob, Emily, Recent Development: Anti-Counterfeiting Trade Agreement, 28 Cardozo Arts & Ent. L.J.,2010,pp.175-193.
3.Cook, Trevor, Revision of the European Union Regime on Customs Enforcement of Intellectual Property Rights, Journal of Intellectual Property Rights Vol. 18, 2013,pp.485-490.
4.Foster, David F./Davidow, Joel, GATT and Reform of U.S. Section 337, The International Lawyer Vol. 30, No. 1, 1996, pp.97-110.
5.Henning Grosse Ruse-Khan, A Trade Agreement Creating Barriers to International Trade?: ACTA Border Measures and Goods in Transit, American University International Law Review 26(3),2011,pp.645-726.
6.Koppikar, Vivek, Evaluating the International Trade Commission’s Section 337 Investigation, 86 Journal of the Patent and Trademark Office Society, 2004, pp.432-440.
7.Li, Xuan, WCO SECURE: Lesson Learnt From the Abortion of the TRIPS-Plus-Plus IP Enforcement Initiative, South Centre,2008.
http://www.southcentre.int/research-paper-19-december-2008/
8.Yu, Peter K., TRIPS and Its Achilles’Heel, Journal of Intellectual Property Law Vol.18, 2011,pp.479-531.

官方文件
1.Anselm Kamperman Sanders/ Dalindyebo Bafana Shabalala/ Anke Moerland/ Meir Pugatch/ Paolo Vergano, The Anti-Counterfeiting Trade Agreement (ACTA): An Assessment, European Parliament Report, European Union, June 30, 2011.
2.Council Regulation (EEC) No 3842/86 of 1 December 1986 laying down measures to prohibit the release for free circulation of counterfeit goods, OJ L 357/1, 18.12.86.
3.Council Regulation (EC) No 3295/94 of 22 December 1994 laying down measures to prohibit the release for free circulation, export, re-export or entry for a suspensive procedure of counterfeit and pirated goods, OJ L 341/8, 30.12.94.
4.Council Regulation (EC) No 1383/2003 of 22 July 2003 concerning customs action against goods suspected of infringing certain intellectual property rights and the measures to be taken against goods found to have infringed such rights, OJ L 196/7, 2.8.2003.
5.Directive 2004/48/EC of the European Parliament and of the Council of 29 April 2004 on the enforcement of intellectual property rights, OJ L 195/16, 2.6.2004.
6.Restricted L/ 5382 18 October 1982, Agreement on measures to discourage the importation of counterfeit goods.
7.Restricted Document MTN.GNG/NG1/1,10 April 1987,Meeting of 25 March 1987,Note by the Secretariat.
8.Restricted Document MTN.GNG/NG11/W/5,19 May 1987,Information From Other International Organizations, Communication from the World Intellectual Property Organisation.
9.Restricted Document MTN.GNG/NG11/W/5/Add.1,29 May 1987,Information From Other International Organizations, Communication from the Customs Co-operation Council.
10.Restricted Document MTN.GNG/NG11/W/5/Add.2,4 June 1987,Information From Other International Organizations, Communication from the United Nations Educational, Scientific and Cultural Organisation (Unesco).
11.Restricted Document MTN.GNG/NG11/2,23 June 1987,Meeting of the Negotiating Group of 10 June 1987.
12.Restricted Document MTN.GNG/NG11/W/5/Add.5,25 January 1988, Information From Other International Organizations, Communication from the Customs Co-operation Council, Addendum.
13.Restricted Document MTN.GNG/NG11/W/5/Add.7,20 June 1989,Information From Other International Organization, Communication from the World Intellectual Property Organization.
14.Restricted Document MTN.GNG/NG11/W/68,29 March 1990,Draft Agreement on Trade-Related Aspect of Intellectual Property Rights.
15.Restricted Document MTN.GNG/NG11/W/76,23 July 1990, Status Of Work In The Negotiating Group Chairman's Report to the GNG.
16.Regulation (EU) No 608/2013 of the European Parliament and of the Council of 12 June 2013 concerning customs enforcement of intellectual property rights and repealing Council Regulation (EC) No 1383/2003, OJ L 181/15, 29.6.2013.

網路資源
1.Border measures: The perspective from the TRIPS Agreement https://www.aippi.org/download/reports/forum/forum09/4/ForumSession4_Presentation_Meier_Ewert_Wolf.pdf
2.EUR-Lex
http://eur-lex.europa.eu/homepage.html?locale=en
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http://www.jstor.org.er.lib.ncku.edu.tw:2048/action/showBasicSearch
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http://lis.ly.gov.tw/lgcgi/lglaw
5.世界智慧財產權組織 (WIPO)
http://www.wipo.int/portal/en/
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http://www.wcoomd.org/
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http://www.mof.gov.tw/mp.asp?mp=1
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http://www.tipo.gov.tw/ct.asp?xItem=285164&ctNode=7049&mp=1
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https://www.tipo.gov.tw/ct.asp?xItem=531391&ctNode=7127&mp=1
14.經濟部國貿局
http://www.trade.gov.tw/