1、認識海關、了解海關在國家機關中所扮演的角色、任務及關務相關法規之介紹。
2、針對現行海關業務加以說明，讓法條融入案例實務，以提高學生學習興趣。
3、引導學生檢視現行關務法令規章，提出看法及建言，俾使對關務法規更深的認識。

1. Understand the customs, the role and tasks played by the customs in national agencies, and the introduction of customs-related regulations.
2. Explain the current customs business and integrate legal provisions into case practice to increase students' interest in learning.
3. Guide students to review current customs laws and regulations and put forward their opinions and suggestions so as to gain a deeper understanding of customs laws and regulations.

(一)上課主要教材:( 自編投影片)
(二)參考書籍：
1.林清和(2020)。通關實務與法規(第10版)。東華出版社。
2.趙繼祖(2007)。海關實務(第10版)。
3.陳順利(2016)。海關通關大解析。中華民國關稅協會。
4.胡永春(2024)。關稅法。

(1) Main teaching materials for class: (self-edited slides)
(2) Reference books:
1. Lin Qinghe (2020). Customs Clearance Practices and Regulations (10th Edition). Donghua Publishing House.
2. Zhao Jizu (2007). Customs Practice (10th Edition).
3. Chen Shunli (2016). An analysis of customs clearance. Customs Association of the Republic of China.
4. Hu Yongchun (2024). Tariff Act.