| Summary: | 碩士 === 國立臺灣海洋大學 === 航運管理學系 === 102 === Taiwan has experienced fast economic development since the early 1970s when most export-oriented small and medium enterprises (SMEs) are suffered with high custom duty on the materials they imported. To reduce these SMEs’ cargo import duty and finally their operating cost, the Taiwan government launched the bonded warehouse management system. Bonded warehouses(BWs) can be used to postpone custom duty payment on SMEs’ imported materials and semi-finished products before they are further processed to become finished products and sold in domestic market. BWs can be used by SMEs to add value on imported materials and semi-finished products by assembling, restructuring, and remanufacturing. Thus SMEs can reduce costs and increase their profits. Recently, the Taiwan government ambitiously promotes its trade liberalization and market internationalization policy to increase Taiwan enterprises’ global competitiveness and to help Taiwan’s economic development. For further developing global logistics management business model, the "Act for the Establishment and Management of Free trade zones " is promulgated in Dec. 2012. With 19 items of add-valued services are highly deregulated in these FTZs, the SMEs can employ diversified export business models. Both bonded warehouses and free trade zones are bonded areas in Taiwan. SMEs can choose one of these two bonded areas, the bonded warehouse and the Free Trade Zone, to reduce their cost and to improve their competitiveness.This study aims to study the behavior why the SMEs choose the bonded warehouse or the Free Trade Zone to process their imported cargoes, and the research findings can be used by the BWs operators and FTZ operators to improve their service quality and their service attractiveness to SME in Taiwan.
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