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 role, tasks and relevant regulations of the maritime affairs in national affairs.
2. Explain current maritime affairs and allow the law to be integrated into case practice to improve students' learning interest.
3. Guide students to view the regulations on the implementation of the regulations on the regulations of the regulations on the regulations, put forward opinions and suggestions, so as to gain a deeper understanding of the regulations on the 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。

(I) Main textbooks for the previous course: (self-edited projection video)
(II) Reference books:
1. Lin Qinghe (2020). General practices and laws (10th edition). Donghua Publishing House.
2. Zhao Yuan Ancestor (2007). National Security Activity (10th Edition).
3. Chen Gongli (2016). Analysis of the major analysis of the sea-contact communication. Tax Association of the Republic of China.
4. Hu Yongchun (2024). Tax Regulations.