起源於德國環境政策的環境標示制度已逐漸在許多國家，特別是經濟發展比較進步的國家中予以落實。此項在商品上標示有益或負面的環境訊息之計畫，普遍地被承認為一種有效引導消費者選擇購買產品之手段。對於外國商品而言，除強制標示外，一般認為如係自願性標示，由於不干涉外國商品在該國市場之進入與流通，似乎並未對貿易形成過多障礙。然而，這並非表示環境標示之實施絕不會構成「不必要」之貿易障礙。開發中國家甚關心以生命週期分析（LCA）為基礎的自願性標示，由於LCA通常要求的標示內容無關產品的製成和生產方法（NPR-PPMs），已引發目前WTO會員國激烈之爭辯。 本文主要探討環境標示制度與WTO規範之關聯，包括GATT時代案例研究；刻正進行之杜哈（Doha）回合關於此議題談判的進展亦是討論焦點；以及該標示與WTO規範，例如技術性貿易障礙協定（TBT）或GATT之相容性評估。而目前爭議較大的自願性LCA模式將是分析重點。此外，並就我國之相關政策提出檢討與建議。 本文認為按TBT的立法原意及文義解釋，以LCA為基礎的NPR-PPMs的自願性環保標示制度並非屬於TBT原本的管轄範圍內。TBT現有規範已不足以因應LCA環保標示的發展，然而未來若繼續使LCA/NPR-PPMs不受TBT管制與約束，實不為大家所樂見。當發生爭議時，如以GATT的傳統規範加以檢視，即由個案（case-by-case）決定，可能增加法律的不確定性（uncertainty）及欠缺可預測性（predictability），此發展與WTO本旨非盡符合。故本文以為，WTO會員應朝另定新規則的方向努力，以解決LCA/NPR-PPMs環境標示之相關問題，除應特別考慮開發中國家普遍欠缺符合已開發國家所訂定標準能力之現況以及應將TBT原本強調之透明度要求確實納入外，並應強調如何使各利害關係人公平參與該標準之形成與制定

Originating from German environmental policy, the system of eco-labelling has become increasingly prevailing, especially, among economic advanced countries. This scheme has been generally recognized as an effective means in influencing the behavior of producers by encouraging consumers to purchase or reject environmental friendly or harmful products with or without the label. According to conventional wisdom, apart from mandatory labelling, the programme is also viewed not to cause a substantial impact on international trade on the ground that the measure literally would not obstruct the flow of foreign products into domestic market. Nevertheless, it does not necessarily mean that the implementation of any eco-labelling systems definitely would not create unnecessary barriers to trade perse. The developing countries are particularly concerned with the use of life cycle analysis (LCA) as a basis to grant label, which normally involving non-product-related processes and production method (NPR-PPMs). Nowadays, the LCA eco-labelling has aroused heated debates among WTO members since the inception of the trade institution in 1995. This article is primarily to explore the interrelationship between eco-labelling and WTO rules, such as TBT or GATT, and to examine the current progress of the WTO Doha negotiations upon the issue, especially on the LCA model. The proper position and response of our country over the topic will be also analyzed and suggested. It is mainly found that the TBT agreement does not govern labelling schemes applying LCA/ NPR- PPMs. Nevertheless, in the near future, it is not desirable to allow this kind of schemes beyond the control or discipline of the TBT that remains the most competent and relevant regime on the issue. Otherwise, any dispute of LCA alike would be adjudicated under the GATT, which would be based on case-by-case and thus generate inconsistent results. It is suggested that WTO members formulate a new code annexed to TBT, which specially deals with voluntary LCA/NPR-PPMs eco-labelling. The new rule should take into account the special interests of countries that lack capacity to fit the standards of developed countries. It should also aim to ensure transparency and to allow full participation for all interested parties as the scheme is being formatted and instituted.