Summary: | 碩士 === 東吳大學 === 國際經營與貿易學系 === 97 === Considering that United States and European Union countries have long been the major export market of Taiwan, this thesis compares the Authorized Economic Operators (AEO) certification systems of World Customs Organization, United States, and European Union with the one to be implemented in our country. Furthermore, it is gathered from this study that the AEO system, compared with current systems including Authorized Firms System, Autonomous Management System, and Strategic Alliance System, is aimed at expanding the scope of the term “security” to incorporate all the businesses involved in the whole international supply chain. In addition, under the precondition of security and trade facilitation, the concept of enhancing international risk management has also been adopted so as to ensure the supply chain security of international trade. In addition, it is also learned from the interview that AEO system plays an important role in supply chain security. To safeguard the international supply chain security, fulfill our duties as one member of the international organizations, and maintain our export competitiveness, Taiwan should implement AEO certification system and its accompanying supplementary measures as soon as possible. Last but not least, in terms of the policy evaluation, Taiwan Customs is not only recommended to integrate the current three systems with AEO certification system, but it is also suggested to provide AEOs with other preferential treatments so as to give businesses more incentives to participate in the system.
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